Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 295

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 295
---
. See Note 23 “Provisions.” (*2)Depreciation on property and equipment is generally included in “Selling, general and administrative expenses” in the statements of profit or loss and other comprehensive income, except when it is attributable to “Internally generated intangible assets” which represents amounts capitalized as software. When attributable to “Internally generated intangible assets,” such amounts are recognized in “Intangible assets” in the statements of financial position. (*3)There were no property and equipment with restricted ownership or pledged as collateral as of March 31, 2023 and March 31, 2024.

F-33

COINCHECK, INC.
NOTES TO THE FINANCIAL STATEMENTS 17.Intangible assets The changes in acquisition cost, accumulated amortization and accumulated impairment losses of intangible assets are as follows:

|                                                            |     |            |       |   |     | -Millions of yen |    |   |     |       |       |   |
|                                                            |     | Internally 
 generated  
 intangible 
 assets     |       |   |     | Others           |    |   |     | Total |       |   |
| Acquisition cost                                           |     |            |       |   |     |                  |    |   |     |       |       |   |
| As of March 31, 2022                                       |     | ¥          |   701 |   |     | ¥                |  3 |   |     | ¥     |   704 |   |
| Additions (not by business combination)                    |     |            |   299 |   |     |                  |  — |   |     |       |   299 |   |
| Additions (transferred from property and equipment)        |     |            |    13 |   |     |                  |  — |   |     |       |    13 |   |
| Sales and disposals                                        |     |            |   (51 | ) |     |                  |  — |   |     |       |   (51 | ) |
| As of March 31, 2023                                       |     |            |   962 |   |     |                  |  3 |   |     |       |   965 |   |
| Additions (not by business combination)                    |     |            |   380 |   |     |                  |  — |   |     |       |   380 |