Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 254

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 254
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 earnings per share (earnings per share after adjustment for potential shares) are calculated after adjustment for the dilutive effects of all potential common shares.

(16) 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, 2025 are as follows. The amendments of IAS 21 and IFRS 19 are not expected to affect the Company’s consolidated financial statements. The Company is evaluating the impact of applying other new or amended accounting standards.

| Standards 
 IAS 21    |     | Name of Standards                                
 The Effects of Changes in Foreign Exchange Rates |     | Effective date (The  
 year beginning on or 
 after)               
 January 1, 2025      |     | Adoption periods of  
 the Company (For the 
 year ending)         
 March 31, 2026       |     | Content                                                                                                                                                                                                                             
 Amendments to accounting for lack of exchangeability                                                                                                                                                                                |
|:----------|:----|:-------------------------------------------------|:----|:---------------------|:----|:---------------------|:----|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| IFRS 7    |     | Financial Instruments: Disclosures               |     | January 1, 2026      |     | March 31, 2027       |     | Amendments to the classification and measurement of financial instruments                                                                                                                                                           |
| IFRS 9    |     | Financial Instruments                            |     |                      |     |                      |     |                                                                                                                                                                                                                                     |
| IFRS 7    |     | Financial Instruments: Disclosures               |     | January 1, 2026      |     | March 31, 2027       |     | Amendment to gain or loss on derecognition on IFRS 7; Amendments to introduction, disclosure of deferred difference between fair value and transaction price, and credit risk disclosures on the Implementation Guidance for IFRS 7 |
| IFRS 9    |     | Financial Instruments                            |     | January 1, 2026      |     | March 31, 2027       |     | Amendment to lessee derecognition of lease liabilities and transaction price                                                                                                                                                        |

F-21

COINCHECK GROUP N.V. and its subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 3.Material accounting policies (cont.)

| Standards 
 IFRS 10   |     | Name of Standards                                       
 Consolid