Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 351

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 351
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------------------------------------|:----|:------------------|----------:|:----|:--|-------------:|
| Total amount of committed lines     |     | ¥                 |     6,200 |     | ¥ |        9,040 |
| Borrowings                          |     |                   |         — |     |   |        2,526 |
| Balance of undrawn commitment lines |     | ¥                 |     6,200 |     | ¥ |        6,514 |

(3)Contingencies In general, litigation has uncertainties and, therefore, it is difficult to make a reliable estimate on the financial impact of potential outflows embodying economic benefits. Provisions are not recognized if they are not likely to generate potential outflows embodying economic benefits or if the financial impact cannot be estimated reliably. The possibility of any outflows in settlements regarding the lawsuits in dispute with the Group is remote.

F-86

COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 16.Commitments and contingencies (cont.) In January 2018, Coincheck’s NEM hot wallet was hacked and it lost 526.3 million NEM, or ¥46.6 billion, of customer funds. Although Coincheck compensated customers who were adversely affected by this cybersecurity incident, it was subject to lawsuits relating to the calculation of the compensation provided. Some of these lawsuits have been resolved by judgment or alternative dispute resolution, but as of December 31, 2024 there is one remaining lawsuit demanding approximately ¥5 million. After evaluating the remaining claims and the potential outcomes with external advisors, the Group has determined not to provide a litigation reserve with respect to these remaining claims. The Group has subsequently invested in strengthening its cybersecurity and has become subject to operating procedures, including regulations for the custody of customer crypto assets, subsequently implemented by the JVCEA. 17.Supplemental cash flow information (1)Reconciliation of liabilities arising from financing activities The changes in liabilities to cash flows arising from financing activities are as follows: As of and for the nine months ended December 31, 2023

| As of March 31, 2023                    |     | (Millions of yen) 
 Loans             
 ¥                 |      — |   |     | Lease liabilities 
 ¥                 |   350 |   |     | Total 
 ¥     |    350 |   |
|:--------------------------------