Company: CRCL
Filing Date: 2025-08-04
Form Type: DRS
Source: 0000950123-25-006942
Chunk: 404

Company: Circle Internet Group, Inc.
Filing Date: 2025-08-04
Form: DRS
Chunk 404
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 (9,031 | ) |     | $         |  (478 | ) |     | $           | 211,997 |   |     | $      | — |     | $         | 211,997 |   |
| Prepaid expenses and other assets — embedded derivatives (2)             |     | $                       |     — |     | $      | — |     | $         |     — |     | $           |   935 |     | $      | —      |   |     | $         |   935 |   |     | $           |  (3,253 | ) |     | $      | — |     | $         |  (3,253 | ) |
| Loans payable, net of debt discount — embedded derivatives (2)           |     | $                       |     — |     | $      | — |     | $         |     — |     | $           |     — |     | $      | —      |   |     | $         |     — |   |     | $           |    (887 | ) |     | $      | — |     | $         |    (887 | ) |
| Investments — derivatives and embedded derivatives (2)                   |     | $                       | 8,175 |     | $      | — |     | $         | 8,175 |     | $           | 2,776 |     | $      | —      |   |     | $         | 2,776 |   |     | $           |   1,178 |   |     | $      | — |     | $         |   1,178 |   |

| (1) | Included in Digital assets (gains) losses and impairment in the Consolidated Statements of Operations. 
 The hedging relationships were de-designated upon the adoption of ASU 2023-08 on January 1, 2024.      |

F-61

CONFIDENTIAL TREATMENT REQUESTED BY CIRCLE INTERNET GROUP, INC. PURSUANT TO 17 C.F.R. § 200.83

| (2) | Included in Other income (expense), net in the Consolidated Statements of Operations. |

For embedded derivatives designated as qualifying fair value hedges, the gain or loss on the embedded derivative and the offsetting gain or loss on the hedged item attributable to the hedged risk are recognized in Digital assets (gains) losses and