Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 264

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 264
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| Total                                                           |     | ¥                                   | 7 |     | ¥    | 17 |     | ¥    |    39 |

11.Cash and cash equivalents Cash and cash equivalents mainly consist of bank deposits. They are demand deposits and held for the purpose of meeting short -termcash commitments. Cash and cash equivalents in the consolidated statements of cash flows equals cash and cash equivalents in the consolidated statements of financial position. The Company separately manages legal tender deposited by customers from its own. In accordance with Japanese laws and regulations, all legal tender deposited by customers shall be safeguarded by trust companies. Accordingly, cash deposited by customers is accounted for under “Cash segregated as deposits” (see Note 12)as of March 31, 2024 and 2025 because it is neither cash nor cash equivalents.

F-33 COINCHECK GROUP N.V. and its subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 12.Cash segregated as deposits Cash segregated as deposits represents separately managed cash deposited by customers. The balances of cash segregated as deposits as of March 31, 2024 and 2025 were ¥59,256 million and ¥51,655 million, respectively, which were less than the corresponding liability of “Deposits received” in the consolidated statements of financial position of ¥59,276 million and ¥50,911 million as of March 31, 2024 and 2025, respectively, because it generally takes several days to deposit/withdraw the funds received from customers in the trust account, while the Company recognizes the entire amount of the deposits as liabilities immediately after the customers’ depositing has been completed. 13.Crypto assets held Under IFRS, there are no accounting standards specifically related to the transactions of crypto assets. However, cryptocurrencies holdings were discussed by the IFRIC in its June 2019 meeting in the “committee’s agenda decisions” part. The agenda decisions part relating to “Holdings of Cryptocurrencies” did not specifically address as to when an entity has control over crypto assets. Thus, in order to determine the accounting treatment, the Company follows the requirements of IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors, and refers to the “Conceptual Framework for Financial Reporting” and standards related to similar matters. In this context, the Company considers various factors to evaluate whether the Company has control for accounting purposes over crypto assets and accounts for these