Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 24

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 24
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 our prospects. •Market conditions, economic uncertainty or downturns could adversely affect our business, financial condition, and operating results. Risks Relating to Tax Matters •The imposition of additional or higher taxes, whether resulting from a change of tax laws or a different interpretation or application of tax laws, could affect demand for our exchange services and/or may otherwise have a material adverse effect on our business, results from operations and/or financial condition. •If we cease to be a Dutch tax resident for the purposes of a tax treaty concluded by the Netherlands and in certain other events, we could potentially be subject to a proposed Dutch dividend withholding tax in respect of a deemed distribution up to our entire market value less paid -upcapital insofar as it exceeds EUR 50 million. Implications of Being a Foreign Private Issuer We report under the Exchange Act as a non -U.S. company with foreign private issuer status. Under Rule 405 of the Securities Act, the determination of foreign private issuer status is made annually on the last business day of an issuer’s most recently completed second fiscal quarter and, accordingly, the next determination will be made with respect to us on September 30, 2025. For so long as we qualify as a foreign private issuer, we will be exempt from certain provisions of the Exchange Act that are applicable to U.S. domestic public companies, including: •the sections of the Exchange Act regulating the solicitation of proxies, consents or authorizations in respect of a security registered under the Exchange Act; •the sections of the Exchange Act requiring insiders to file public reports of their stock ownership and trading activities and imposing liability for insiders who profit from trades made within a short period of time; 8 •the rules under the Exchange Act requiring the filing with the SEC of an annual report on Form 10 -K(although we will file annual reports on a corresponding form for foreign private issuers), quarterly reports on Form 10 -Qcontaining unaudited financial and other specified information (although we have furnished, and intend to furnish, quarterly reports on a current reporting form for foreign private issuers), or current reports on Form 8 -K, upon the occurrence of specified significant events; and •Regulation Fair Disclosure or Regulation FD, which regulates selective disclosure of material non -publicinformation by issuers. Accordingly, there may be less publicly available information concerning our business than there would be if we were a U.S. public company. Additionally, certain accommodations in the Nasdaq corporate governance standards allow foreign private issuers, such