Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 246

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 246
---
 are depreciated by the straight -linemethod over the term of the lease (including reasonably certain options periods) or the estimated useful life of the improvements, whichever is shorter. Depreciation methods, useful lives, and residual values are reviewed at each reporting date, and adjustments are made when required. F-15 COINCHECK GROUP N.V. and its subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 3.Material accounting policies (cont.) (5)Intangible assets (a)Goodwill and internally generated intangible assets Goodwill arising on the acquisition of subsidiaries is measured at cost less accumulated impairment losses. The Company recognizes software development costs as intangible assets if the development costs can be reliably determined, implementation is technologically feasible, there is a high probability for generating future economic benefit, and there are adequate resources to develop and use them. Subsequent to the initial recognition, internally generated intangible assets are measured at the acquisition cost, less accumulated amortization and accumulated impairment losses. (b)Amortization Amortization is based on the acquisition cost of an asset less its residual value. Amortization of intangible assets is recognized in profit or loss applying the straight -linemethod over the estimated useful life from the time when the asset is available for use. Goodwill is not amortized. The estimated useful lives of major intangible assets are as follows: Internally generated intangible assets:3 to 5 years Amortization methods, useful lives, and residual values are reviewed at each reporting date, and adjustments are made when required. The Company considers the useful life of intangible assets to be indefinite only if there is no foreseeable limit to the period over which the intangible assets are expected to generate net cash inflows for the Company based on analysis of all relevant factors. Intangible assets with indefinite useful lives are not amortized and are subject to impairment tests at the same time each year and when there are indications of impairment. (6)Leases The Company assesses whether a contract is or contains a lease at the inception of the contract. The Company recognizes a right -of -useasset and its corresponding lease liability at the lease commencement date. A right -of -useasset is measured at cost at the commencement date. Subsequently, the Company measures a right -of -useasset applying the cost model. A right -of -useasset is measured at cost, less any accumulated depreciation and any accumulated impairment losses. The right -of -useasset is depreciated using the straight -