Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 346

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 346
---
 “Other financial liabilities” as Level 2 according to the recent transaction prices as of March 31, 2024. Other financial assets categorized into Level 3 are equity investments in nonlisted entities by using the valuation method based on net assets adjusted by items that are necessary for fair value measurement purposes. The changes in fair value are recognized through other income and expenses. The valuation policy and procedures are set by the Group, and the valuation results are reviewed and approved by the CFO. (*4)See Note 11 for more information on Warrant liabilities The following table presents a reconciliation of other financial assets measured at fair value on a recurring basis using significant unobservable inputs:

|                                                    |     | (Millions of yen) 
 For the three and 
 nine months ended 
 December 31,      |      |     |   |     |   |
| 2023                                               |     |                   | 2024 |     |   |     |   |
| Balance, beginning of period                       |     | ¥                 |   40 |     | ¥ |  39 |   |
| Fair value recorded in connection with acquisition |     |                   |    9 |     |   |  21 |   |
| Change in fair value                               |     |                   |    — |     |   |  (0 | ) |
| Settlement                                         |     |                   |    — |     |   | (10 | ) |
| Balance, end of period                             |     | ¥                 |   49 |     | ¥ |  50 |   |

There were no transfers between levels for the three and nine months ended December 31, 2023, and December 31, 2024. As of March 31, 2024 There were no assets or liabilities measured at fair value on a nonrecurring basis as of March 31, 2024. As of December 31, 2024 There were no significant assets measured at fair value on a nonrecurring basis as of December 31, 2024. For the borrowings from Monex Finance Corporation of 2,526 million yen, carrying value approximates fair value given the market interest rate and short duration. 13.Equity Authorized share capital Under Dutch law, the authorized share capital of a public limited liability company is the maximum capital that Coincheck Parent may issue without amending the Group Articles of Association. At least one -fifthof the authorized share capital must at all times be issued. Pursuant to