Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 247

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 247
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 assets and costs for dismantling and removing. (b)Depreciation Depreciation is calculated based on the depreciable amount. The depreciable amount is calculated as the acquisition cost of an asset, less its residual value. Property and equipment are depreciated over the estimated useful life of each part of a property item, and depreciation is recognized in profit or loss applying the straight -linemethod. The straight -linemethod is applied because it is considered to most closely reflect the expected pattern of consumption of the future economic benefits embodied in the asset. The estimated useful lives of major property and equipment are as follows: Leasehold improvements: 1year to 5 years Equipment and fixtures: 2 yearsto 14 years Leasehold improvements are depreciated by the straight -linemethod over the term of the lease (including reasonably certain options periods) or the estimated useful life of the improvements, whichever is shorter. Depreciation methods, useful lives, and residual values are reviewed at each reporting date, and adjustments are made when required. F-15 COINCHECK GROUP N.V. and its subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 3.Material accounting policies (cont.) (5) Intangible assets (a)Goodwill and internally generated intangible assets Goodwill arising on the acquisition of subsidiaries is measured at cost less accumulated impairment losses. The Company recognizes software development costs as intangible assets if the development costs can be reliably determined, implementation is technologically feasible, there is a high probability for generating future economic benefit, and there are adequate resources to develop and use them. Subsequent to the initial recognition, internally generated intangible assets are measured at the acquisition cost, less accumulated amortization and accumulated impairment losses. (b)Amortization Amortization is based on the acquisition cost of an asset less its residual value. Amortization of intangible assets is recognized in profit or loss applying the straight -linemethod over the estimated useful life from the time when the asset is available for use. Goodwill is not amortized. The estimated useful lives of major intangible assets are as follows: Internally generated intangible assets: 3to 5 years Amortization methods, useful lives, and residual values are reviewed at each reporting date, and adjustments are made when required. The Company considers the useful life of intangible assets to be indefinite only if there is no foreseeable limit to the period over which the intangible assets are expected to generate net cash inflows for the