Company: KYIV
Filing Date: 2025-07-10
Form Type: F-4/A
Source: 0001213900-25-062760
Chunk: 558

Company: Kyivstar Group Ltd.
Filing Date: 2025-07-10
Form: F-4/A
Chunk 558
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Y There are significant variations with respect to growth, mobile penetration, ARPU, market share and similar parameters, resulting in differences in operating margins. The future development of operating margins is important in the Group’s impairment assessments. 10PROPERTY AND 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$17 (2023: US$18), 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 |