Core Viewpoint - India has revised its income tax rules to expand the scope of financial account reporting, now including crypto assets, central bank digital currencies (CBDCs), and specific electronic money products [1][2]. Group 1: Changes in Financial Account Reporting - The updated framework includes income streams such as interest linked to crypto and crypto-related holdings, indicating a shift towards comprehensive tax reporting of digital asset activities [2]. - Crypto asset service providers and certain financial institutions are now required to report transactions and balances involving these assets to tax authorities [2]. Group 2: Definition and Monitoring of Financial Assets - The definition of "financial assets" has been broadened to encompass CBDCs and various electronic money instruments within the tax reporting framework [1]. - The definition of "depository institutions" has been revised to include accounts representing electronic money products or holding CBDCs, necessitating more detailed monitoring of these accounts by banks and depositories [3]. Group 3: New Conditions for Accounts - New conditions have been established for accounts related to company formation or capital raising, with some depository accounts having year-end balances below $10,000 being exempt from these requirements [4]. - Financial institutions must maintain valid self-certifications and obtain taxpayer identification numbers and dates of birth, in compliance with the Prevention of Money-Laundering Act, 2002 [4]. Group 4: Applicability of the New Rules - The obligations apply to both existing and newly opened accounts, including joint account holders and controlling persons, for account categories where the balance exceeds $10,000 [5]. - The amended rules are specifically applicable to non-US accounts [5].

NASDAQ: CNCK Investor Presentation February 2026 No Solicitation, Forward-Looking Statements, and Non-IFRS Financial Measures No Offer or Solicitation This presentation is for informational purposes only and shall not constitute an offer to sell, or the solicitation of an offer to buy, any securities. Cautionary Statement Regarding Forward-Looking Statements This presentation contains "forward-looking statements" of Coincheck Group N.V. ("Coincheck Group" or the "company") within the meaning of U.S. federal ...