Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 284

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 284
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 Note 3 has been changed to “Material accounting policies” from “Significant accounting policies” in the financial statements for the year ended March 31, 2024. (b)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, 2024, are as follows. The new or amended accounting standards with an adoption date of March31, 2025 are not expected to have a material impact on the Company’s financial statements. The Company is evaluating the impact of applying the new or amended accounting standards with adoption dates other than March31, 2025.

| Standards 
 IAS 1     
 IAS7;     |     | Name of Standards                    
 Presentation of Financial Statements 
 Statement of Cash Flows;             |     | Effective date   
 (The fiscal year 
 beginning on     
 or after)        
 January 1, 2024  
 January 1, 2024  |     | Adoption    
 date of the 
 Company     
 March, 2025 
 March, 2025 |     | Content                                                               
 Amendments to classification of liabilities as current or non-current 
 Amendments to disclosure of supplier finance arrangements             |
|:----------|:----|:-------------------------------------|:----|:-----------------|:----|:------------|:----|:----------------------------------------------------------------------|
| IFRS7     |     | Financial Instruments: Disclosures   |     |                  |     |             |     |                                                                       |
| IFRS 16   |     | Leases                               |     | January 1, 2024  |     | March, 2025 |     | Amendments to accounting for lease liability in a sale and leaseback  |

F-20

COINCHECK, INC.
NOTES TO THE FINANCIAL STATEMENTS 3.Material accounting policies (cont.)

| Standards 
 IAS 21    
 IFRS 7    |     | Name of Standards                                       
 The Effects of Changes in Foreign Exchange Rates        
 Financial Instruments: Disclosures                      |     | Effective date   
 (The fiscal year 
 beginning on     
 or after)        
 January 1, 2025  
 January 1, 2026  |     | Adoption       
 date of the    
 Company        
 March, 2026    
 March, 2027    |     | Content                                                                                                             
 Amendments to accounting for lack of exchangeability                                                                
 Amendments to the classification and measurement of financial instruments                                           |
|:----------|: