Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 242

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 242
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 the subsidiary. Any surplus or deficit arising on the loss of control is recognized in profit or loss. If the Company retains any interest in the former subsidiary, then such interest is measured at fair value at the date that control is lost. (e)Transactions eliminated in consolidation Intragroup balances and transactions, and any unrealized income or expenses arising from intragroup transactions, are eliminated in preparing the consolidated financial statements. Unrealized gains arising from transactions with equity -accountedinvestees are eliminated against the investment to the extent of the Company’s interest in the investee. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment. (2)Financial instruments (a)Recognition of financial assets and financial liabilities Transactions of financial assets and financial liabilities are recognized when the Company becomes a party to the contractual provisions of the financial instruments. (b)Classification and measurement of financial assets Financial assets are classified into the following categories on initial recognition: (i)Financial assets measured at amortized cost Financial assets shall be measured at amortized cost if both of the following conditions are met: •The financial assets are held within a business model whose objective is to hold financial assets in order to collect contractual cash flows and F-12 COINCHECK GROUP N.V. and its subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 3.Material accounting policies (cont.) •The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Financial assets measured at amortized cost are initially recognized at its fair value, plus transaction costs directly attributable to the acquisition. Subsequent to the initial recognition, they are measured at amortized cost using the effective interest method. (ii)Financial assets measured at fair value through profit or loss (“FVTPL”) Financial assets other than financial assets measured at amortized cost are classified as financial assets measured at FVTPL. Financial assets measured at FVTPL are initially recognized at fair value and attributable transaction costs are recognized as profit or loss when incurred. Subsequent to the initial recognition, they are measured at fair value, and gains and losses arising from changes in fair value are recognized as profit or loss. (c)Impairment of financial assets For financial assets measured at amortized cost, an allowance for expected credit losses is recognized. At the end of each reporting period, the Company assesses whether the credit risk on each financial asset has increased significantly since initial recognition.