Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 307

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 307
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2023 and March 31, 2024, respectively. (*3)The Company acquired and cancelled the unexercised share acquisition rights as of March 31, 2022 on April 15, 2022.

F-48

COINCHECK, INC.
NOTES TO THE FINANCIAL STATEMENTS 31.Related parties (cont.) (*4)Business management service fee represents the considerations for guidance and support on general management and other consulting services provided by Monex Group, Inc., the parent company of the Company. The services include support on registration of cryptocurrency exchange business and negotiation with the Financial Services Agency necessary for continuing registration, assistance in cyber security risk management and maintaining relationship with relevant financial institutions. According to the business management service fee agreements, the considerations were calculated based on 5% of the Company’s total revenue net of cost of sales (variable fees). (*5)The Company entered into commitment line contracts as a debtor with Monex Finance Corporation during the years ended March 31, 2023 and March 31, 2024 for the purpose of stable operating capital with maximum commitment line amount of 3,000 million yen and 6,000 million yen. During the year ended March 31, 2023, the proceeds from the overdraft agreement and the corresponding repayments were 3,000 million yen, respectively. There were no proceeds from the overdraft agreement or no repayments during the year ended March 31, 2024. There were no executed balances under the commitment line agreement as of March 31, 2023 and March 31, 2024. See Note 30 (2) “Commitment line borrowing contracts.” (*6)The derivative transaction is a forward exchange transaction between the U.S. dollar and the Japanese yen. Realized gain of 55 million yen recognized in the Statement of Profit or Loss is included in the “Transaction amount” of the Derivative transaction for the fiscal year ended March 31, 2024. 2 million yen shown in “Outstanding balance” is the fair value gain of the foreign exchange forward transaction that was not closed as of March 31, 2024 with the principal amount of 43 million yen. (2)Compensations for the Company’s key management personnel Key management personnel are defined as the managing directors and audit and supervisory board members of the Company. The compensations for key management personnel are as follows:

|                              |     | For the year ended March 31, |