Company: KYIV
Filing Date: 2025-06-24
Form Type: F-4/A
Source: 0001213900-25-057315
Chunk: 90

Company: Kyivstar Group Ltd.
Filing Date: 2025-06-24
Form: F-4/A
Chunk 90
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 information has been prepared in accordance with Article 11 of Regulation S-X as amended by the final rule, Release 33-10786 “Amendments to Financial Disclosures about Acquired and Disposed Businesses.” The summary unaudited pro forma condensed combined financial information has been derived from, and should be read in conjunction with the following information appearing elsewhere in this proxy statement/prospectus: •the historical audited financial statements of VEON Holdings and Cohen Circle, and their respective related notes, for the applicable periods; •the sections entitled “ Kyivstar Management’s Discussion and Analysis of Financial Condition and Results of Operations”and “Cohen Circle Management’s Discussion and Analysis of Financial Condition and Results of Operations;” •the more detailed unaudited pro forma condensed combined financial information included in the section of this proxy statement/prospectus titled “ Unaudited Pro Forma Condensed Combined Financial Information;” •the accompanying notes to the unaudited pro forma condensed combined financial information; and •other financial information included elsewhere in this proxy statement/prospectus. The summary unaudited pro forma condensed combined financial information has been presented for informational purposes only and is not necessarily indicative of what actual results of operations or financial position would have been had the Business Combination taken place on the dates indicated, nor are they indicative of the future results of operations or financial position of the combined entities. The pro forma adjustments that give effect to the Business Combination and the related transactions are discussed in further detail in the footnotes to the unaudited pro forma condensed combined financial information included elsewhere in this proxy statement/prospectus. The summary unaudited pro forma condensed combined financial information has been prepared using the assumptions below with respect to the potential redemption of Cohen Circle Class A Ordinary Shares subject to possible redemption for cash: • Scenario 1 — Assuming No Redemptions. This presentation assumes that no Public Shareholders exercise redemption rights with respect to Cohen Circle Class A Ordinary Shares for a pro rata share of the funds in the Trust Account; • Scenario 2 — Assuming 50% Redemptions. This presentation assumes that Public Shareholders holding 11,500,000 Cohen Circle Class A Ordinary Shares will exercise their redemption rights for approximately $119million of funds in the Trust Account. • Scenario 3 — Assuming Maximum Redemptions. This presentation assumes that Public Shareholders holding 18,169,082 Cohen Circle Class A Ordinary Shares will exercise their redemption rights for approximately $188million of funds held in the Trust Account. 20

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