Company: KYIV
Filing Date: 2025-12-18
Form Type: 424B3
Source: 0001213900-25-123334
Chunk: 11

Company: Kyivstar Group Ltd.
Filing Date: 2025-12-18
Form: 424B3
Chunk 11
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 exchange rate published by the National Bank of Ukraine as of the dates specified herein. vii IMPORTANT INFORMATION ABOUT IFRS AND NON-ifrs FINANCIAL MEASURES VEON Holdings B.V.’s financial statements included in this prospectus have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). Kyivstar Group Ltd.’s financial statements included in this prospectus have been prepared in accordance with IFRS as issued by the IASB. Cohen Circle’s financial statements included in this prospectus have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for financial information and pursuant to the rules and regulations of the SEC. This prospectus includes certain references to financial measures that were not prepared in accordance with IFRS, including Adjusted EBITDA and Adjusted EBITDA Margin. The presentation of this non -IFRSinformation is not meant to be considered in isolation or as a substitute for VEON Holdings B.V.’s combined financial results prepared in accordance with IFRS. viii TRADEMARKS AND TRADE NAMES The Kyivstar name, logo and other trademarks of Kyivstar appearing in this prospectus are the property of Kyivstar. The VEON Ltd. name, logo and other trademarks of VEON Ltd. appearing in this prospectus are the property of VEON Ltd. Solely for convenience, some of the trademarks, logos and trade names referred to in this prospectus are presented without the ®and ™ symbols, but such references are not intended to indicate, in any way, that Kyivstar or VEON Ltd. will not assert, to the fullest extent under applicable law, Kyivstar or VEON Ltd. rights or the rights of the applicable licensors to these trademarks and trade names. This prospectus contains additional trademarks and trade names of others. All trademarks and trade names appearing in this prospectus are, to our knowledge, the property of their respective owners. We do not intend for our use or display of other companies’ trademarks copyrights or trade names to imply a relationship with, or endorsement or sponsorship of us by, any other company. ix INDUSTRY AND MARKET DATA Certain information contained in this prospectus relates to or is based on studies, publications, surveys and other data obtained from third -partysources and our own internal estimates and research. While we are not aware of any misstatements regarding such third -partyinformation and data presented in