Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 283

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 283
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 after adjustment for the dilutive effects of all potential common shares. (13) New accounting pronouncement (a)New or amended accounting standards and interpretations adopted during the year ended March 31, 2024 The Company has applied the following new or amended accounting standards and interpretations in the period commencing on April 1, 2023. The adoption of new or amended accounting standards and interpretations listed below have no material impact on the financial statements for the year ended March 31, 2024 except for IAS12. F-19

COINCHECK, INC.
NOTES TO THE FINANCIAL STATEMENTS 3.Material accounting policies (cont.) According to the amendment of IAS12, which has been adopted during the year ended March 31, 2024, deferred tax assets and liabilities for the safeguard assets and liabilities as well as lease assets and liabilities have been recognized retrospectively for the years ended March 31, 2023. For details, please see Note 19 “Deferred taxes and income tax expenses (benefits).”

| Standards                      
 IAS 1 (*1)                     |     | Name of Standards                                               
 Presentation of Financial Statements;                           |     | Effective date   
 (The fiscal year 
 beginning on     
 or after)        
 January 1, 2023  |     | Adoption    
 date of the 
 Company     
 March 2024  |     | Content                                                                                                              
 Amendments that require disclosure of material accounting policies rather than significant accounting policies       |
|:-------------------------------|:----|:----------------------------------------------------------------|:----|:-----------------|:----|:------------|:----|:---------------------------------------------------------------------------------------------------------------------|
| IFRS Practice Statement 2 (*1) |     | Making Materiality Judgements                                   |     |                  |     |             |     |                                                                                                                      |
| IAS 8                          |     | Accounting Policies, Changes in Accounting Estimates and Errors |     | January 1, 2023  |     | March 2024  |     | Clarification of distinction between accounting policies and accounting estimates                                    |
| IAS 12                         |     | Income Taxes                                                    |     | January 1, 2023  |     | March 2024  |     | Clarification on the accounting for deferred tax related to assets and liabilities arising from a single transaction |

_________ Note: (*1)The adoption of these standards and interpretations has no material impact on the financial statements for the year ended March 31, 2024. However, the title of