Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 254

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 254
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     | Financial Instruments: Disclosures                      |     | January 1, 2026      |     | March 31, 2027       |     | Amendment to contracts referencing Nature-dependent electricity                                                     |
| IFRS 9    |     | Financial Instruments                                   |     |                      |     |                      |     |                                                                                                                     |
| IFRS 18   |     | Presentation and Disclosure in Financial Statements     |     | January 1, 2027      |     | March 31, 2028       |     | Replacement of IAS 1 and helping to achieve comparability of the financial performance of similar entities          |
| IFRS 19   |     | Subsidiaries without Public Accountability: Disclosures |     | January 1, 2027      |     | March 31, 2028       |     | Reduced disclosure requirements for subsidiaries without public accountability                                      |
| IFRS 10   |     | Consolidated Financial Statements;                      |     | Not determined       |     | Not determined       |     | Amendment of accounting for sale or contribution of assets between an investor and its associates or joint ventures |
| IAS 28    |     | Investments in Associates and Joint Ventures            |     |                      |     |                      |     |                                                                                                                     |

4.Financial risk management The principal risks arising from cryptocurrencies and financial instruments to which the Company is exposed in the course of its business activities include credit risk, and liquidity risk. Set forth below is information about the impact of each risk on the Company, policies on the identification, analysis and assessment of risk, and capital management in the Company. (1)Managing risks arising from cryptocurrencies and financial instruments To limit risks that have an impact on the Company’s management within an acceptable range, risks are appropriately identified, analyzed, and assessed, and appropriate management departments are designed to respond to each risk. The Company establishes rules for managing significant risks that affect operations. Those risks arising from cryptocurrencies and financial instruments are managed in accordance with specific management policies and management structures formulated by the head of the applicable supervisory department and approved by the executive officer in charge of the supervisory department.

F-22 COINCHECK GROUP N.V. and its subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 4.Financial risk management (cont.) Regarding the risk management of the Company, each supervisory department manages the risk for each risk classification. The head of each supervisory department within each business regularly reports to the risk management department