Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 256

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 256
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 credit card companies, which are payment processors, for settlement of funds from customers. There is also a concentration of credit risk related to customer accounts receivable, as the Company uses a small number of payment processors. However, since the settlement period is short, the credit risk associated with those processors is considered to be limited. As part of the risk management process, the Company evaluates the financial positions of financial institutions before selecting them and, subsequently, reviews them on a periodic basis. In selecting and dealing with cryptocurrency exchange brokers, the Company monitors the up -to-dateinformation of such brokers via social media and other news sources in order to be informed about any changes in their businesses. In addition, if the Company obtains information related to such brokers’ credit uncertainty, such as a downgrade of their credit ratings, necessary measures are taken by collaborating with all divisions concerned to avoid such risks. F-23

COINCHECK GROUP N.V. and its subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 4.Financial risk management (cont.)

The exposure to credit risk of the Company is as follows:

| (In millions)                                  |     | As of March 31, 2024 |          |     |   |    |       |     |   |        |   |
|:-----------------------------------------------|:----|:---------------------|---------:|:----|:--|---:|:------|:----|:--|-------:|:--|
| Impairment loss allowance measured at lifetime 
 expected credit losses                         |     |                      |          |     |   |    |       |     |   |        |   |
| Not credit-                                    
 impaired                                       |     |                      |  Credit- 
 impaired |     |   |    | Total |     |   |        |   |
| Gross carrying amount                          |     |                      |          |     |   |    |       |     |   |        |   |
| Cash and cash equivalents                      |     | ¥                    |   10,837 |     | ¥ |  — |       |     | ¥ | 10,837 |   |
| Cash segregated as deposits                    |     |                      |   59,256 |     |   |  — |       |     |   | 59,256 |   |
| Crypto assets held (current assets)(1)         |     |                      |      817 |     |   |  — |       |     |   |    817 |