Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 217

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 217
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 Parent within the meaning of chapter 4 of the Dutch Income Tax Act 2001 ( Wet inkomstenbelasting 2001) (the “ITA”). Generally, a holder of Ordinary Shares or Warrants has a substantial interest in Coincheck Parent if the holder of Ordinary Shares or Warrants, alone or — in case of an individual — together with a partner for Dutch tax purposes, or any relative by blood or by marriage in the ascending or descending line (including foster -children) of the holder of Ordinary Shares or Warrants or the partner, owns or holds, or is deemed to own or hold any shares or certain rights to any shares, including rights to directly or indirectly acquire any shares, directly or indirectly representing 5% or more of Coincheck Parent’s issued capital as a whole or of any class of shares or profit participating certificates ( winstbewijzen) relating to 5% or more of Coincheck Parent’s annual profits or 5% or more of Coincheck Parent’s liquidation proceeds; (iii)is an entity that, although it is in principle subject to Dutch corporate income tax under the Dutch Corporate Income Tax Act 1969 ( Wet op de vennootschapsbelasting 1969) (the “CITA”), is not subject to Dutch corporate income tax or is fully or partly exempt from Dutch corporate income tax (such as a qualifying pension fund as described in Section 5 CITA and a tax exempt investment fund ( vrijgestelde beleggingsinstelling) as described in Section 6a CITA), or is an entity that is not tax resident in the Netherlands and functions in a manner that is comparable to a tax exempt investment fund ( vrijgestelde beleggingsinstelling) as described in Section 6a CITA; (iv)is an investment institution ( beleggingsinstelling) as described in Section 28 CITA, or is an entity that is not tax resident in the Netherlands and that has a function comparable to an investment institution ( beleggingsinstelling) as described in Section 28 CITA; (v)is an entity that is required to apply the participation exemption ( deelnemingsvrijstelling) with respect to the Ordinary Shares or Warrants (as defined in Section 13 CITA). Generally, a holder of Ordinary Shares or Warrants is required to apply the participation exemption if it is subject to Dutch corporate income tax and it, or a related entity, holds an interest of 5% or more