Company: KYIV
Filing Date: 2025-06-05
Form Type: F-4
Source: 0001213900-25-051575
Chunk: 336

Company: Kyivstar Group Ltd.
Filing Date: 2025-06-05
Form: F-4
Chunk 336
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 on complex and subjective judgments, as well as estimates based on past experience and assumptions determined to be reasonable and realistic based on the related circumstances. The use of these judgments, estimates and assumptions affects the amounts reported in these combined financial statements. The final amounts for items for which estimates and assumptions were made in the combined financial statements may differ from those reported in these statements due to the uncertainties that characterize the assumptions and conditions on which the estimates are based. For a discussion of our accounting policies please refer to Note 19 — Significant Accounting Policiesto our audited combined financial statements included elsewhere in this proxy statement/prospectus for a detailed discussion of our critical accounting estimates and key judgments. The accounting policies adopted in the preparation of our interim condensed combined financial statements as of and for the three months ended March31, 2025 are consistent with those followed in the preparation of our audited annual combined financial statements as of and for the year ended December31, 2024. Recent Accounting Pronouncements For descriptions of recently issued accounting standards that may potentially impact our financial position and results of operations please refer to Note 19 — Significant Accounting Policiesto our audited combined financial statements included elsewhere in this proxy statement/prospectus. Implications of Being an Emerging Growth Company We are an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the JOBS Act, and we may 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 of 2002, reduced disclosure obligations regarding executive compensation in our periodic reports, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. 179 BUSINESS OF COHEN CIRCLE AND CERTAIN INFORMATION ABOUT COHEN CIRCLE Overview Cohen Circle is a blank check company incorporated under the name ‘FTAC Artemis Acquisition Corp.’ on October 26, 2021 as a Cayman Islands exempted company limited by shares for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses, which Cohen Circle refers to throughout this proxy statement/prospectus as its initial business combination. Cohen Circle has neither engaged in any operations nor generated any revenue to date. Based on Cohen Circle’s business activities, it is a