Company: KYIV
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093621
Chunk: 295

Company: Kyivstar Group Ltd.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 295
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observable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:

| Level 1: |     | Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. |
| Level 2: |     | Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active.                                     |
| Level 3: |     | Unobservable inputs based on assessment of the assumptions that market participants would use in pricing the asset or liability.                                                                                                                                            |

F-41

COHEN CIRCLE ACQUISITION CORP. I
NOTES TO CONDENSED FINANCIAL STATEMENTS
JUNE 30, 2025 (Unaudited) NOTE 8. FAIR VALUE MEASUREMENTS (cont.) The following table presents information about the Company’s assets that are measured at fair value on June 30, 2025 and December 31, 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

|                                             |     | Level |     | June 30, 
 2025     |             |
|:--------------------------------------------|:----|------:|:----|:---------|------------:|
| Assets:                                     |     |       |     |          |             |
| Marketable securities held in Trust Account |     |     1 |     | $        | 238,271,514 |

|                                             |     | Level |     | 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