Company: KYIV
Filing Date: 2025-06-05
Form Type: F-4
Source: 0001213900-25-051575
Chunk: 579

Company: Kyivstar Group Ltd.
Filing Date: 2025-06-05
Form: F-4
Chunk 579
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 financial asset. A financial liability is derecognized when the agreed obligation has been fulfilled or ceased. NEW STANDARDS AND INTERPRETATIONS Adopted in 2025 No new or amended standards or interpretations have been adopted in 2025. The Company has not early adopted any standards, interpretations or amendments that have been issued but have not yet become effective. Not yet adopted Certain new accounting standards and interpretations have been published that are not mandatory for this reporting period and have not been early adopted by the Company. These standards are not expected to have a material impact on these consolidated financial statements in current or future reporting periods or on foreseeable future transactions. 3)RELATED PARTY TRANSACTIONS During the period ending March 31, 2025, the Company had transactions with its parent entity, VEON Amsterdam B.V., representing issuance of share capital (refer Note 4). There were no other related party transaction entered into during the period March 7, 2025 (inception) through March 31, 2025. 4)ISSUED CAPITAL The Company was incorporated on March 7, 2025 (inception) and issued 100 common shares, par value US$0.001 per share, to VEON Amsterdam B.V. As of March 31, 2025, the Company’s authorized share capital consists of US$2,000,000, divided into 2,000,000,000 common shares, par value US$0.001 per share. As of March 31, 2025, the total issued capital was 100 common shares. Upon consummation of the Transactions, the authorized but unissued share capital will be allocated pursuant to the terms of the Business Combination Agreement. Each common share maintains one voting right. The entire amount of the Company’s equity is currently held by VEON Amsterdam B.V. and recorded as Other current assets — related parties. F-111 Kyivstar Group Ltd. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FROM MARCH 7, 2025 (inception) to MARCH 31, 2025 5)SUBSEQUENT EVENTS As of April 17, 2025, the were no events which occurred subsequent to March 31, 2025 that merited disclosure in these consolidated financial statements. Kyivstar Group Ltd. April 17, 2025 F-112

Annex A EXECUTION VERSION

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