Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 328

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 328
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ENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 3.Material accounting policies (cont.) (15) New, revised, or amended accounting standards and interpretations Presentation and Disclosure in Financial Statements — IFRS 18 In April 2024, the IASB issued IFRS18, Presentation and Disclosure in Financial Statements, which replaces IAS1, Presentation of Financial Statements. IFRS 18 requires an entity to classify all income and expenses within its statement of profit or loss into one of five categories: operating, investing, financing, income taxes, and discontinued operations. The first three categories are new. These categories are complemented by the requirement to present subtotals and totals for “operating profit or loss,” “profit or loss before financing income and taxes,” and “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