Company: KYIV
Filing Date: 2025-07-17
Form Type: F-4/A
Source: 0001213900-25-064873
Chunk: 496

Company: Kyivstar Group Ltd.
Filing Date: 2025-07-17
Form: F-4/A
Chunk 496
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 |     | 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 the Class A ordinary shares subject to possible redemption allocation |     |     3 |     | $           | 1,303,333 |

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        |      |   |
|:---------------|:----|:------------|-----:|:--|
| Share price    |     | $           | 9.94 |   |
| Term (years)   |     |             |  5.5 |   |
| Risk-free rate |     |             |  3.9 | % |
| Volatility     |     |             |  5.0 | % |

F-19

COHEN CIRCLE ACQUISITION CORP. I
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2024 NOTE 9 — SEGMENT INFORMATION ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the CODM, or group, in deciding how to allocate resources and assess performance. The COD