Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 331

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 331
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 Credit-impaired |   |     |       |        |
| Gross carrying amount                    |     |                           |        |     |                 |   |     |       |        |
| Cash and cash equivalents                |     | ¥                         | 12,673 |     | ¥               | — |     | ¥     | 12,673 |
| Cash segregated as deposits              |     |                           | 60,648 |     |                 | — |     |       | 60,648 |
| Crypto assets held (current assets) (*1) |     |                           |    732 |     |                 | — |     |       |    732 |
| Customer accounts receivable             |     |                           |  1,051 |     |                 | — |     |       |  1,051 |
| Other financial assets (*2)              |     |                           |    728 |     |                 | — |     |       |    728 |
| Total gross carrying amount              |     |                           | 75,832 |     |                 | — |     |       | 75,832 |
| Impairment loss allowance                |     |                           |      — |     |                 | — |     |       |      — |
| Total net carrying amount                |     | ¥                         | 75,832 |     | ¥               | — |     | ¥     | 75,832 |

____________ Notes: (*1)Crypto assets held (current assets) mainly consist of crypto assets deposited with cover counterparties. (*2)Other financial assets mainly consist of deposits and guarantee deposits, as well as trade receivables, derivative assets and non -listedequity investments.

F-70

COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 4.Financial risk management (cont.) (b)Liquidity risk Liquidity risk is the risk of the Group being unable to settle obligations using cash, crypto assets held (current assets), other financial assets, or other means. The Group finances the funds necessary for operations by obtaining loans from other financial institutions and related parties. Cryptocurrencies received from borrowings, which are recorded as “Crypto asset borrowings” in the condensed consolidated interim statements of financial position, contribute to securing adequate liquidity, as they can be used as the Group’s own assets or in settlement with cryptocurrency exchange brokers. The Group regularly monitors