Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 331

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 331
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 of such a liability will be determined by applying the recognition and measurement requirements for liabilities arising from contingencies in IAS37, Provisions, Contingent Liabilities and Contingent Assets, under IFRS. As of the date the accompanying condensed consolidated interim financial statements were issued, the Group is currently evaluating the impact of adopting the guidance. The related impact will be disclosed when the Group completes its evaluation. F-68 COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 4.Financial risk management The principal risks arising from cryptocurrencies and financial instruments to which the Group is exposed in the course of its business activities include credit risk, liquidity risk, market risk, and operational risk. Set forth below is information about the impact of each risk on the Group, policies on the identification, analysis and assessment of risk, and capital management in the Group. (1)Organizations for managing risks arising from cryptocurrencies and financial instruments To limit risks that have an impact on the Group’s management within an acceptable range, risks are appropriately identified, analyzed, and assessed, and appropriate management organizations are designed to respond to each risk. The Group establishes rules for managing all risks that affect operations. Those risks arising from cryptocurrencies and financial instruments are managed in accordance with specific management policies and management structures determined by the executive officer responsible for overseeing the departments that manage the risks. Regarding the risk management of the Group, each supervisory department manages the risk for each risk classification. The head of each supervisory department regularly reports to the risk management department, and the risk management department organizes the contents of the reports received. After that, a risk committee meeting is held, and the CEO monitors the situation and periodically reports to the board of directors. (a)Credit risk Credit risk is the risk of financial loss arising from the nonperformance of a counterparty to an agreement. Credit risk arises primarily from risks related to customers and other counterparties. The carrying amounts of financial assets after impairment are presented in the condensed consolidated interim statements of financial position and are the amounts of maximum exposure of the Group to financial asset credit risks. Risks relating to customer transactions Spot transactions are traded within the limit of the amounts received in advance from customers. Therefore, the Group does not take excessive credit risks with any specific customers. The Group does not have significant credit risk concentration because it has a large retail customer base. Risks relating to other counterparties The Group’s cash,