Company: CNCKW
Filing Date: 2025-01-28
Form Type: F-1
Source: 0001213900-25-007203
Chunk: 313

Company: Coincheck Group N.V.
Filing Date: 2025-01-28
Form: F-1
Chunk 313
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 the six months ended September 30, 2024 have been prepared in accordance with the International Accounting Standards (“IAS”) 34 Interim Financial Reportingas issued by the International Accounting Standards Board (“IASB”), and should be read in conjunction with the Company’s annual financial statements as of and for the year ended March 31, 2024 since they do not include all the information required in the annual financial statements, which have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by IASB. (2)Approval of the condensed interim financial statements The condensed interim financial statements were authorized for issuance on November 19, 2024 by Chief Financial Officer (“CFO”) Keigo Takegahara. (3)Use of judgements, estimates and assumptions The preparation of financial statements in accordance with IFRS requires management to make certain judgments, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, revenues and expenses, as well as the disclosure of contingent assets and liabilities. Actual results could differ from these estimates. These estimates and underlying assumptions are reviewed on a continuous basis. Changes in these accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. The condensed interim financial statements are prepared based on the same judgments and estimations as well as the accounting estimates and assumptions applied and described in the annual financial statements as of and for the year ended March 31, 2024. F-55

COINCHECK, INC.
NOTES TO THE CONDENSED INTERIM FINANCIAL STATEMENTS (UNAUDITED) 3.Material accounting policies Material accounting policies adopted for the condensed interim financial statements for the six months ended September 30, 2024, are consistent with those adopted and described in the annual financial statements as of and for the year ended March 31, 2024, except for the new or amended accounting standards and interpretations as stated below. (1)New or amended accounting standards and interpretations adopted during the six months ended September 30, 2024 The Company has applied the following new or amended accounting standards and interpretations in the period commencing on April 1, 2024. The adoption of new or amended accounting standards and interpretations listed below have no material impact on the condensed interim financial statements for the six months ended September 30, 2024.

| Standards 
 IAS 1     |     | Name of Standards                    
 Presentation of Financial Statements |     | Effective date  
 (The