Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 333

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 333
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051 |
| Other financial assets (*2)              |     |                           |    728 |     |                 | — |     |       |    728 |
| Total gross carrying amount              |     |                           | 75,832 |     |                 | — |     |       | 75,832 |
| Impairment loss allowance                |     |                           |      — |     |                 | — |     |       |      — |
| Total net carrying amount                |     | ¥                         | 75,832 |     | ¥               | — |     | ¥     | 75,832 |

____________ Notes: (*1)Crypto assets held (current assets) mainly consist of crypto assets deposited with cover counterparties. (*2)Other financial assets mainly consist of deposits and guarantee deposits, as well as trade receivables, derivative assets and non -listedequity investments.

F-70

COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 4.Financial risk management (cont.) (b)Liquidity risk Liquidity risk is the risk of the Group being unable to settle obligations using cash, crypto assets held (current assets), other financial assets, or other means. The Group finances the funds necessary for operations by obtaining loans from other financial institutions and related parties. Cryptocurrencies received from borrowings, which are recorded as “Crypto asset borrowings” in the condensed consolidated interim statements of financial position, contribute to securing adequate liquidity, as they can be used as the Group’s own assets or in settlement with cryptocurrency exchange brokers. The Group regularly monitors the status and outlook of cash flows and reduces liquidity risks. The maturity analysis of financial liabilities and the corresponding financial assets for managing liquidity risk are as follows. Cryptocurrencies for facilitating customer transactions are included in the following tables. The contractual cash flows below reflect cash flows presented on an undiscounted cash flow basis, including contractual interest payments. As of March 31, 2024

|                                     |     | -Millions of yen |        |     |             |        |     |          |        |     |           |     |     |              |     |     |                |     |     |               |     |
|                                     |     | Carrying         
 amount           |        |     | Contractual 
 cash flows  |        |     | Within   
 one year |        |     | From one  
 year