Company: KYIV
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093621
Chunk: 326

Company: Kyivstar Group Ltd.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 326
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 49 |   |     |          — |   |     |             — |   |     |          1 |   |     |        — |     |    50 |   |
| Amortization charge for the year |     |               (15 | ) |     |      (27 | ) |     |         (3 | ) |     |            (4 | ) |     |          — |   |     |        — |     |   (49 | ) |
| Transfer                         |     |                 — |   |     |        — |   |     |          — |   |     |             — |   |     |         (4 | ) |     |        — |     |    (4 | ) |
| Translation adjustment           |     |                (5 | ) |     |       (6 | ) |     |          — |   |     |            (1 | ) |     |          — |   |     |        — |     |   (12 | ) |
| As of December 31, 2023          |     |               116 |   |     |      114 |   |     |          4 |   |     |            23 |   |     |          — |   |     |       15 |     |   272 |   |

During 2024 and 2023, there were no material changes in estimates related to intangible assets. GOODWILL There were no new acquisitions resulting in goodwill during 2024.

F-74

VEON Holdings B.V. GENERAL INFORMATION ABOUT THE GROUP 11INTANGIBLE ASSETS (cont.) Helsi acquisition In August 2022 JSC Kyivstar signed a share -purchaseagreement for the acquisition of a 69.99% interest in Helsi, a provider in the IT e -healthsector in Ukraine. The transfer deed for shares took place on August 9, 2022, with the consideration paid to former shareholders at the same date. The total cash consideration paid was US$15. The deal included acquisition of shares in Helsi Ukraine, that do not have an interest in other entities, and/or other investments. As part of the share -purchaseagreement, JSC Kyivstar entered into a symmetrical put and call option agreement for the remaining 30.01% interest in Helsi. The put and call options may be exercised from January 1, 2026 through December 31,