Company: KYIV
Filing Date: 2025-07-22
Form Type: 424B3
Source: 0001213900-25-066705
Chunk: 347

Company: Kyivstar Group Ltd.
Filing Date: 2025-07-22
Form: 424B3
Chunk 347
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 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. 181 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 “shell company” as defined under the Exchange Act because it has no operations and nominal assets consisting solely of cash and/or cash equivalents. Cohen Circle is not presently engaged in and Cohen Circle will not engage in, any substantive commercial business until it completes the Business Combination with Kyivstar or another target business. Cohen Circle’s principal executive offices are located 2929 Arch Street, Suite 1703, Philadelphia, PA 19104, and its telephone number is (215) 701 -9555. Initial Public Offering On October 15, 2024, Cohen Circle consummated the sale of 23,000,000 Cohen Circle Units, including the exercise in full by the underwriters of an option to purchase up to 3,000,000 Cohen Circle Units at the offering price to cover over -allotments. The Cohen Circle Units were sold at a price of $10.00 per Cohen Circle Units, generating gross proceeds to Cohen Circle of $230