Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 204

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 204
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 beneficially owned restricted shares of Coincheck Parent for at least six months but who are Coincheck Parent’s affiliates at the time of, or at any time during the three months preceding a sale, would be subject to additional restrictions, by which such person would be entitled to sell within any three -monthperiod only a number of securities that does not exceed the greater of: •one percent (1%) of the total number of Ordinary Shares then issued and outstanding; or •the average weekly reported trading volume of the Ordinary Shares during the four calendar weeks preceding the filing of a notice on Form 144 with respect to the sale. Sales by Coincheck Parent’s affiliates under Rule 144 are also limited by manner of sale provisions and notice requirements and to the availability of current public information about Coincheck Parent. Restrictions on the Use of Rule 144 by Shell Companies or Former Shell Companies Rule 144 is not available for the resale of securities initially issued by shell companies (other than business combination related shell companies) or issuers that have been at any time previously a shell company. However, Rule 144 also includes an important exception to this prohibition if the following conditions are met: •the issuer of the securities that was formerly a shell company has ceased to be a shell company; •the issuer of the securities is subject to the reporting requirements of Section 13 or 15(d) of the Exchange Act; •the issuer of the securities has filed all Exchange Act reports and materials required to be filed, as applicable, during the preceding 12 months (or such shorter period that the issuer was required to file such reports and materials); and •at least one year has elapsed from the time that the issuer filed Form 20 -Ftype information with the SEC reflecting its status as an entity that is not a shell company. 137 TAXATION Certain U.S. Federal Income Tax Consequences to U.S. Holders The following discussion describes certain U.S. federal income tax consequences of the ownership and disposition of Ordinary Shares and Warrants. This discussion deals only with Ordinary Shares and Warrants, in each case, that are held as capital assets by a U.S. Holder (as defined below). As used herein, the term “U.S. Holder” means a beneficial owner of Ordinary Shares or Warrants that is, for U.S. federal income tax purposes, any of the following: •an individual who is a citizen or resident of the United States; •a corporation (or other entity treated as a corporation for U.S. federal income tax purposes) created