Company: KYIV
Filing Date: 2025-07-22
Form Type: 424B3
Source: 0001213900-25-066705
Chunk: 364

Company: Kyivstar Group Ltd.
Filing Date: 2025-07-22
Form: 424B3
Chunk 364
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 is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the JOBS Act. As such, Cohen Circle is eligible to take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not “emerging growth companies” including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes -OxleyAct, reduced disclosure obligations regarding executive compensation in Cohen Circle’s periodic reports and proxy statements, and exemptions from the requirements of holding a non -bindingadvisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. If some investors find Cohen Circle’s securities less attractive as a result, there may be a less active trading market for its securities and the prices of its securities may be more volatile. Cohen Circle will remain an emerging growth company until the earlier of (1) the last day of the fiscal year (a) following the fifth anniversary of the completion of the IPO, (b) in which Cohen Circle has total annual gross revenue of at least $1.235 billion, or (c) in which Cohen Circle is deemed to be a large accelerated filer, which means the market value of Cohen Circle Class A Ordinary Shares that are held by non -affiliatesexceeds $700 million as of the prior June 30 th, and (2) the date on which Cohen Circle has issued more than $1.0 billion in non -convertibledebt securities during the prior three -yearperiod. Additionally, Cohen Circle is a “smaller reporting company” as defined in Item 10(f)(1) of Regulation S -K. Smaller reporting companies may take advantage of certain reduced disclosure obligations, including, among other things, providing only two years of audited financial statements. Cohen Circle will remain a smaller reporting company until the last day of the fiscal year in which (1) the market value of Cohen Circle Ordinary Shares held by non -affiliatesexceeds $250 million as of the prior June 30, and (2) its annual revenues exceeded $100 million during such completed fiscal year or the market value of Cohen Circle Ordinary Shares held by non -affiliatesexceeds $700 million as of the prior June 30 th. Cohen Circle expects to cease taking advantage of certain of the reduced disclosure obligations as a smaller reporting company in connection with its transition to foreign private issuer status. 191

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