Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 330

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 330
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profit or loss.” IFRS18, and the amendments to the other standards, are effective for reporting periods beginning on or after January 1, 2027, but earlier application is permitted. The Group is currently evaluating the impact of this new standard. Classification and Measurement of Financial Instruments — Amendments to IFRS 9 and IFRS 7 In May 2024, the IASB issued amendments to IFRS9, Financial Instruments, and IFRS7, Amendments to the Classification and Measurement of Financial Instruments. The amendments clarify that a financial liability is derecognized on the “settlement date,” which is when the related obligation is discharged, canceled, expired, or the liability otherwise qualifies for derecognition. The amendments also clarify how to assess the contractual cash flow characteristics of financial assets that include environmental, social, and governance (“ ESG”) -linkedfeatures and other similar contingent features, and the treatment of nonrecourse assets and contractually linked instruments. In addition, the amendments require additional disclosures in IFRS 7 for financial assets and liabilities with contractual terms that reference a contingent event (including those that are ESG linked), and equity instruments classified at fair value through other comprehensive income. The amendments will be effective for annual reporting periods beginning on or after January 1, 2026, but earlier application is permitted. The Group is currently evaluating the impact of these amendments. There are no other IFRS or International Financial Interpretations Committee (“ IFRIC”) interpretations that are not yet effective and that are expected to have a material impact to the condensed consolidated interim financial statements. Staff Accounting Bulletin (“SAB”) No. 122 In January 2025, the SEC released SAB No. 122, rescinding SAB No. 121, Accounting for Obligations to Safeguard Crypto -Assets an Entity Holds for Platform Users, which required an entity to record a liability to reflect its obligation to safeguard the crypto assets held for its platform users with a corresponding asset and required disclosures related to the entity’s safeguarding obligations. SAB No. 122 is effective for annual periods beginning after December 15, 2024, and is required to be applied on a fully retrospective basis, with early adoption permitted. Upon application of the rescission of SAB No. 121, the Group will no longer recognize the safeguard liabilities and corresponding safeguard assets on its consolidated financial statements. If the Group determines to recognize a liability related to the risk of loss under such an obligation, the measurement