Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 345

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 345
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 Crypto asset borrowings                  |     |      |     | ¥                | 54,971 |     | ¥       |         — |     | ¥       |  — |     | ¥     |    54,971 |
| Safeguard liabilities (*2)               |     |      |     |                  |      — |     |         | 1,033,997 |     |         |  — |     |       | 1,033,997 |
| Warrant liabilities: (*4)                |     |      |     |                  |        |     |         |           |     |         |    |     |       |           |
| Public warrant liabilities               |     |   11 |     |                  |  1,387 |     |         |         — |     |         |  — |     |       |     1,387 |
| Private warrant liabilities              |     |   11 |     |                  |      — |     |         |         — |     |         | 43 |     |       |        43 |
| Total                                    |     |      |     | ¥                | 56,358 |     | ¥       | 1,033,997 |     | ¥       | 43 |     | ¥     | 1,090,398 |

____________ (*1)Crypto assets held (current assets) consist of cryptocurrencies for facilitating customer transactions. (*2)The Group has an obligation to safeguard customer crypto assets, such as cryptocurrencies and NFTs, from loss or theft, and the Group records its obligation as safeguard liabilities in the condensed consolidated interim statements of financial position. The Group also recognizes corresponding assets as safeguard assets in the condensed consolidated interim

F-82

COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 12.Fair value measurement (cont.) statements of financial position. In order to measure safeguard liabilities and safeguard assets, the Group refers to quoted prices of the crypto assets traded in markets, which consist of major third -partyexchanges for cryptocurrencies and the Group’s marketplace or other markets for NFTs. The prices are observable in those markets. Accordingly, the fair values of both safeguard liabilities and safeguard assets are classified as Level 2 in the fair value hierarchy under IFRS 13, Fair Value Measurement. (*3)Derivative assets and derivative liabilities are included in “Other financial assets” and