Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 324

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 324
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 certain to exercise (or not exercise) the option. The estimated useful lives of right -of -useassets are approximately 1 year to 5 years. The Group measures a lease liability at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if such rate cannot be readily determined, the Group’s incremental borrowing rate. Subsequently, the lease liability is measured F-63 COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 3.Material accounting policies (cont.) by adjusting the carrying amount to reflect interest on the lease liability and/or the lease payment. When reassessing or modifying a lease, the Group remeasures the carrying amount of the lease liability and accordingly adjusts the carrying amount of the related right -of -useasset. For short -termleases and leases of low -valueassets, the Group recognizes the lease payments associated with those leases as an expense on a straight -linebasis over the lease term. (7)Impairment of nonfinancial assets Nonfinancial assets are reviewed for impairment at the end of each reporting period or if there is an indication of impairment and whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If any such indication exists, the asset’s recoverable amount is estimated. An impairment loss is recognized in the condensed consolidated interim statements of profit or loss and other comprehensive income if the asset’s carrying amount is greater than its estimated recoverable amount. The recoverable amount is estimated as the higher of the asset’s fair value, less costs to sell and value in use. For the purposes of conducting impairment reviews, assets are grouped into cash -generatingunits to which the assets belong. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized. (8)Warrants Share purchase warrants issued by Coincheck Parent are accounted for as warrant liabilities. The warrants are initially recognized at fair value, and in subsequent periods, measured at FVTPL with any changes in fair value recognized in profit or loss until the warrants are exercised, redeemed, or expire. (9)Employee benefits (a)Short -termemployee benefits Short -termemployee benefits, including salaries, bonuses, and paid annual leave, that are expected to be settled