Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 323

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 323
---
 and value in use. For the purposes of conducting impairment reviews, assets are grouped into cash -generatingunits to which the assets belong. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized. (8)Warrants Share purchase warrants issued by Coincheck Parent are accounted for as warrant liabilities. The warrants are initially recognized at fair value, and in subsequent periods, measured at FVTPL with any changes in fair value recognized in profit or loss until the warrants are exercised, redeemed, or expire. (9)Employee benefits (a)Short -termemployee benefits Short -termemployee benefits, including salaries, bonuses, and paid annual leave, that are expected to be settled wholly within 12 months after the end of the reporting periods, are expensed as the related service is provided. A liability is recognized at the amounts expected to be paid when the liabilities are settled if the Group has a present legal or constructive obligation to pay this amount as a result of past service provided by employees and the obligation can be estimated reliably. (b)Termination benefits Termination benefits are expensed at the earlier of when the Group can no longer withdraw the offer of those benefits and when the Group recognizes costs for a restructuring. If benefits are not expected to be settled wholly within 12 months of the reporting date, then they are discounted to their present value. (10) Provisions Provisions are recognized when the Group has legal and constructive obligations because of past events, there is a high probability that an outflow of resources embodying economic benefits will be required to settle those obligations, and the amounts of those obligations can be reasonably estimated. Provisions are discounted to the present value of the estimated future cash flows using a pretax rate that reflects the time value of money and the risks specific to the relevant liabilities. The unwinding of the discount is recognized in profit or loss. F-64

COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 3.Material accounting policies (cont.) (11) Equity Ordinary Shares issued by Coincheck Parent are classified as equity, and the proceeds from issuance of such shares are included in Ordinary Shares and capital surplus on the condensed consolidated interim statement of financial position. (12) Revenue The Group earns revenue from sales of crypto assets and remittance fees,