Company: CNCKW
Filing Date: 2025-01-28
Form Type: F-1
Source: 0001213900-25-007203
Chunk: 289

Company: Coincheck Group N.V.
Filing Date: 2025-01-28
Form: F-1
Chunk 289
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 liabilities for the safeguard assets and liabilities as well as lease assets and liabilities have been recognized retrospectively for the years ended March 31, 2023. For details, please see Note 19 “Deferred taxes and income tax expenses (benefits).”

| Standards                      
 IAS 1 (*1)                     |     | Name of Standards                                               
 Presentation of Financial Statements;                           |     | Effective date   
 (The fiscal year 
 beginning on     
 or after)        
 January 1, 2023  |     | Adoption    
 date of the 
 Company     
 March 2024  |     | Content                                                                                                              
 Amendments that require disclosure of material accounting policies rather than significant accounting policies       |
|:-------------------------------|:----|:----------------------------------------------------------------|:----|:-----------------|:----|:------------|:----|:---------------------------------------------------------------------------------------------------------------------|
| IFRS Practice Statement 2 (*1) |     | Making Materiality Judgements                                   |     |                  |     |             |     |                                                                                                                      |
| IAS 8                          |     | Accounting Policies, Changes in Accounting Estimates and Errors |     | January 1, 2023  |     | March 2024  |     | Clarification of distinction between accounting policies and accounting estimates                                    |
| IAS 12                         |     | Income Taxes                                                    |     | January 1, 2023  |     | March 2024  |     | Clarification on the accounting for deferred tax related to assets and liabilities arising from a single transaction |

_________ Note: (*1)The adoption of these standards and interpretations has no material impact on the financial statements for the year ended March 31, 2024. However, the title of Note 3 has been changed to “Material accounting policies” from “Significant accounting policies” in the financial statements for the year ended March 31, 2024. (b)New or amended accounting standards and interpretations issued but not yet applied The new or amended accounting standards and interpretations issued but not yet applied for the year ended March 31, 2024, are as follows. The new or amended accounting standards with an adoption date of March31, 2025 are not expected to have a material impact on the Company’s financial statements. The Company is evaluating the impact of applying the new or amended accounting standards with adoption dates other than March31, 2025.

| Standards 
 IAS 1     
 IAS7;     |     | Name of Standards                    
 Presentation of Financial Statements