Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 285

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 285
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| IFRS 9    |     | Financial Instruments                                   |     |                  |     |                |     |                                                                                                                     |
| IFRS 18   |     | Presentation and Disclosure in Financial Statements     |     | January 1, 2027  |     | March, 2028    |     | Replacement of IAS 1 and helping to achieve comparability of the financial performance of similar entities          |
| IFRS 19   |     | Subsidiaries without Public Accountability: Disclosures |     | January 1, 2027  |     | March, 2028    |     | Reduced disclosure requirements for subsidiaries without public accountability                                      |
| IFRS 10;  |     | Consolidated Financial Statements;                      |     | Not determined   |     | Not determined |     | Amendment of accounting for sale or contribution of assets between an investor and its associates or joint ventures |
| IAS 28    |     | Investments in Associates and Joint Ventures            |     |                  |     |                |     |                                                                                                                     |

4.Financial risk management The principal risks arising from cryptocurrencies and financial instruments to which the Company is exposed in the course of its business activities include credit risk, liquidity risk, market risk and operational risk. This note presents information about the impact of each risk on the Company, policies on the identification, analysis and assessment of risk and capital management in the Company. (1)Organizations for managing risks arising from cryptocurrencies and financial instruments To limit risks that have an impact on the Company’s management within an acceptable range, risks are appropriately identified, analyzed and assessed, and appropriate management organizations are designed to respond to each risk. The Company establishes rules for managing all risks that affect operations. Those risks arising from cryptocurrencies and financial instruments are managed in accordance with specific management policies and management structures determined by the executive officer responsible for overseeing the departments that manage the risks. Regarding the risk management of the Company, each supervisory department manages the risk for each risk classification. The head of each supervisory department regularly reports to the risk management department, and the risk management department organizes the contents of the reports received. After that, a risk committee meeting is held, and the President monitors the situation and periodically reports to the Board of Directors.

F-21 COINCHECK, INC.
NOTES TO THE FINANCIAL STATEMENTS 4