Company: KYIV
Filing Date: 2025-07-17
Form Type: F-4/A
Source: 0001213900-25-064873
Chunk: 528

Company: Kyivstar Group Ltd.
Filing Date: 2025-07-17
Form: F-4/A
Chunk 528
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 inputs based on assessment of the assumptions that market participants would use in pricing the asset or liability.                                                                                                                                            |

The following table presents information about the Company’s assets that are measured at fair value on March 31, 2025 and December 31, 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

|                                             |     | Level |     | March 31, 
 2025      |             |
|:--------------------------------------------|:----|------:|:----|:----------|------------:|
| Assets:                                     |     |       |     |           |             |
| Marketable securities held in Trust Account |     |     1 |     | $         | 235,813,008 |

|                                             |     | Level |     | December 31, 
 2024         |             |
|:--------------------------------------------|:----|------:|:----|:-------------|------------:|
| Assets:                                     |     |       |     |              |             |
| Marketable securities held in Trust Account |     |     1 |     | $            | 233,369,247 |

The following table presents information about the Company’s equity instruments that are measured at fair value on October 15, 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

|                                                      |     | Level |     | October 15, 
 2024        |           |
|:-----------------------------------------------------|:----|------:|:----|:------------|----------:|
| Equity:                                              |     |       |     |             |           |
| Fair value of Public Warrants for allocated proceeds |     |     3 |     | $           | 1,303,333 |

F-39

COHEN CIRCLE ACQUISITION CORP. I
NOTES TO CONDENSED FINANCIAL STATEMENTS
MARCH 31, 2025 (Unaudited) NOTE 8 — FAIR VALUE MEASUREMENTS (cont.) The fair value of Public Warrants was determined using the Binomial/Lattice Model. The Public Warrants have been classified within shareholders’ deficit and will not require remeasurement after issuance. The following table presents the quantitative information regarding market assumptions used in the valuation of the Public Warrants:

|                |     | October 15, 
 2024        |      |   |
|:---------------|:----|:------------|