Company: CNCKW
Filing Date: 2025-01-28
Form Type: F-1
Source: 0001213900-25-007203
Chunk: 319

Company: Coincheck Group N.V.
Filing Date: 2025-01-28
Form: F-1
Chunk 319
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 | ¥       |  — |     | ¥     |  35,633 |
| Safeguard assets (*2)                    |     |                  |      — |     |         | 589,883 |     |         |  — |     |       | 589,883 |
| Other financial assets (*3)              |     |                  |     39 |     |         |       — |     |         | 38 |     |       |      77 |
| Total                                    |     | ¥                | 35,672 |     | ¥       | 589,883 |     | ¥       | 38 |     | ¥     | 625,593 |
| Crypto asset borrowings                  |     | ¥                | 35,491 |     | ¥       |       — |     | ¥       |  — |     | ¥     |  35,491 |
| Safeguard liabilities (*2)               |     |                  |      — |     |         | 589,883 |     |         |  — |     |       | 589,883 |
| Other financial liabilities              |     |                  |      — |     |         |       — |     |         |  — |     |       |       — |
| Total                                    |     | ¥                | 35,491 |     | ¥       | 589,883 |     | ¥       |  — |     | ¥     | 625,374 |

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

F-62

COINCHECK, INC.
NOTES TO THE CONDENSED INTERIM FINANCIAL STATEMENTS (UNAUDITED) 10.Fair value measurement (cont.) measure safeguard liabilities and safeguard assets, the Company refers to quoted prices of the crypto assets traded in markets, which consist of major third -partyexchanges for cryptocurrencies and the Company’s marketplace or other markets for NFTs. The prices are observable in those markets. Accordingly, the fair value of both safeguard liabilities and safeguard assets are classified as Level 2 in the fair value hierarchy under IFRS13. (*3)USD Coin which is