Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 346

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 346
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 |  — |     |       |     1,387 |
| Private warrant liabilities              |     |   11 |     |                  |      — |     |         |         — |     |         | 43 |     |       |        43 |
| Total                                    |     |      |     | ¥                | 56,358 |     | ¥       | 1,033,997 |     | ¥       | 43 |     | ¥     | 1,090,398 |

____________ (*1)Crypto assets held (current assets) consist of cryptocurrencies for facilitating customer transactions. (*2)The Group has an obligation to safeguard customer crypto assets, such as cryptocurrencies and NFTs, from loss or theft, and the Group records its obligation as safeguard liabilities in the condensed consolidated interim statements of financial position. The Group also recognizes corresponding assets as safeguard assets in the condensed consolidated interim

F-82

COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 12.Fair value measurement (cont.) statements of financial position. In order to measure safeguard liabilities and safeguard assets, the Group refers to quoted prices of the crypto assets traded in markets, which consist of major third -partyexchanges for cryptocurrencies and the Group’s marketplace or other markets for NFTs. The prices are observable in those markets. Accordingly, the fair values of both safeguard liabilities and safeguard assets are classified as Level 2 in the fair value hierarchy under IFRS 13, Fair Value Measurement. (*3)Derivative assets and derivative liabilities are included in “Other financial assets” and “Other financial liabilities” as Level 2 according to the recent transaction prices as of March 31, 2024. Other financial assets categorized into Level 3 are equity investments in nonlisted entities by using the valuation method based on net assets adjusted by items that are necessary for fair value measurement purposes. The changes in fair value are recognized through other income and expenses. The valuation policy and procedures are set by the Group, and the valuation results are reviewed and approved by the CFO. (*4)See Note 11 for more information on Warrant liabilities The following table presents a reconciliation of other financial assets measured at fair value on a recurring basis using significant unobservable inputs:

|                                                    |     | (Millions of yen) 
 For the three and 
 nine months ended 
 December 31,      |      |     |