Company: KYIV
Filing Date: 2025-08-15
Form Type: 20-F
Source: 0001213900-25-077507
Chunk: 23

Company: Kyivstar Group Ltd.
Filing Date: 2025-08-15
Form: 20-F
Item: Item 18
Chunk 23
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Item 18. Financial Statements
 
The audited financial statements of Cohen Circle Acquisition Corp. I are incorporated by reference to pages F-2–F-21 in the Form F-4. The unaudited interim financial statements of Cohen Circle Acquisition Corp. I as of and for the three months ended March 31, 2025 are incorporated by reference to pages F-22–F-41 in the Form F-4. The unaudited interim financial statements of Cohen Circle Acquisition Corp. I as of and for the six months ended June 30, 2025 are incorporated by reference to Form 10-Q of Cohen Circle Acquistion Corp. I filed with the Commission on August 11, 2025.
 
The audited consolidated financial statements of Kyivstar Group Ltd. are incorporated by reference to pages F-107–F-112 in the Form F-4
 
The audited combined financial statements of VEON Holdings B.V. are incorporated by reference to pages F-42–F-86 in the Form F-4. The unaudited interim financial statements of VEON Holdings B.V. as of and for the three months ended March 31, 2025 are incorporated by reference to pages F-87–F-106 in the Form F-4.
 
The unaudited pro forma condensed combined financial statements of Cohen Circle Acquisition Corp. I and VEON Holdings B.V. are incorporated by reference to pages 114-131 in the Form F-4.