Company: KYIV
Filing Date: 2025-12-18
Form Type: 424B3
Source: 0001213900-25-123334
Chunk: 367

Company: Kyivstar Group Ltd.
Filing Date: 2025-12-18
Form: 424B3
Chunk 367
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The accompanying notes are an integral part of these consolidated financial statements.

F-114

Kyivstar Group Ltd.
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the period from March 7, 2025 (inception) to March 31, 2025:

| (In U.S. dollars, unless otherwise stated) 
 Balance as of March 7, 2025 (inception)    |     | Note |     | No. of 
 shares 
      — |     | Issued share 
      capital 
            — |     | Total 
     — |
|:-------------------------------------------|:----|-----:|:----|-------:|:----|-------------:|:----|------:|
| Issuance of common shares                  |     |    4 |     |    100 |     |         0.10 |     |  0.10 |
| Balance as of March 31, 2025               |     |      |     |    100 |     |         0.10 |     |  0.10 |

The accompanying notes are an integral part of these consolidated financial statements.

F-115 Kyivstar Group Ltd.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FROM MARCH 7, 2025 (inception) to MARCH 31, 2025 1)GENERAL INFORMATION OF THE COMPANY Kyivstar Group Ltd. (the “Company”), an exempted company limited by shares, was incorporated, under the laws of Bermuda with registration number 202504557, in Bermuda on March 7, 2025. The registered office of the Company is Victoria Place, 31 Victoria Street, Hamilton, HM10, Bermuda. The principal place of business is located at Index Towers (East Tower), Unit 1703, Dubai (DIFC), United Arab Emirates. The Company was formed for the purpose of becoming the ultimate parent company following the transactions contemplated in the business combination agreement, dated March 18, 2025 (the “Business Combination Agreement” or the “BCA”) by and among the Company, Cohen Circle Acquisition Corp. I (“CC”), a special purpose acquisition company, VEON Amsterdam B.V., VEON Holdings B.V., and Varna Merger Sub Corp. The Company maintains one direct wholly owned subsidiary, Varna Merger Sub Corp. (“Merger Sub”), an exempted company incorporated with limited liability in the Cayman Islands.