Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 250

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 250
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 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 consolidated statements of financial position.

(12) Foreign currency translations

(a)Foreign currency translation

Foreign currency transactions are remeasured into the functional currency of each entity within the Company using the exchange rates at the dates of the transactions or rates that approximate the exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are remeasured into the functional currency using the spot rates of exchange at the end of each reporting period. Non -monetaryassets and liabilities measured based on historical cost that are denominated in foreign currencies are remeasured at the exchange rate at the date of the initial transaction. Exchange differences arising from the remeasurement or settlement are recognized in profit or loss. Translation differences on items whose fair value gain or loss is recognized in profit or loss are also recognized in profit or loss.

(b)Foreign operations

The assets and liabilities of foreign operations are translated using the spot exchange rates at the end of the reporting period, while income and expenses of foreign operations presented in profit or loss and other comprehensive income are translated using the exchange rates at the dates of the transactions or rates that approximate the exchange rates at the dates of the transactions. The exchange differences arising on translation for consolidation are recognized in other comprehensive income.

(13) Revenue

Revenues that arise from contracts with customers are recognized applying the five -stepapproach of IFRS 15, Revenue from Contracts with Customers, as shown below. Consideration received from customers does not include significant financing components, because the Company receives payments from its customers soon after it fulfills its performance obligations.

| Step 1: |     | Identify the contract with a customer                                         |
| Step 2: |     | Identify the performance obligations in the contract                          |
| Step 3: |     | Determine the transaction price                                               |
| Step 4: |     | Allocate the transaction price to the performance obligations in the contract |
| Step 5: |     | Recognize revenue when (or as) the entity satisfies a performance obligation  |

F-18 COINCHECK GROUP N.V. and its subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 3.Material accounting policies (cont.) Details of revenue and revenue recognition criteria for each of major revenue items recorded in the consolidated statements of profit or loss and other comprehensive income are summarized as follows: (a)Transaction revenue Transaction revenue is