Company: KYIV
Filing Date: 2025-12-09
Form Type: F-1/A
Source: 0001213900-25-119722
Chunk: 334

Company: Kyivstar Group Ltd.
Filing Date: 2025-12-09
Form: F-1/A
Chunk 334
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 EQUIPMENT

The following table summarizes the movement in the net book value of property and equipment for the year ended December 31:

During 2024, the Group acquired property and equipment in the amount of US$ (2023: US$), which were not paid for as of year-end. Related payables are included in Trade & other payables.

| Net book value                                   
 As of January 1, 2024                            |     |  Telecomm- 
 unications 
  equipment 
        288 |   |     |         Land, 
 buildings and 
 constructions 
            28 |   |     |    Office 
 and other 
 equipment 
        20 |   |     |     Equipment 
 not installed 
    and assets 
         under 
  construction 
            26 |   |     | Right-of-use 
       assets 
          235 |   |     | Total 
   597 |   |
|:-------------------------------------------------|:----|-----------:|:--|:----|--------------:|:--|:----|----------:|:--|:----|--------------:|:--|:----|-------------:|:--|:----|------:|:--|
| Additions                                        |     |          1 |   |     |             — |   |     |         — |   |     |           161 |   |     |           75 |   |     |   237 |   |
| Disposals                                        |     |         (1 | ) |     |             — |   |     |         — |   |     |             — |   |     |           (3 | ) |     |    (4 | ) |
| Depreciation charge for the year                 |     |        (65 | ) |     |            (3 | ) |     |        (5 | ) |     |             — |   |     |          (45 | ) |     |  (118 | ) |
| Divestment and reclassification as held for sale |     |         (1 | ) |     |             — |   |     |         — |   |     |             — |   |     |            — |   |     |    (1 | ) |
| Impairment                                       |     |         (3 | ) |     |             — |   |     |         — |   |     |            (1 | ) |     |            — |   |     |    (4