Company: KYIV
Filing Date: 2025-07-22
Form Type: 424B3
Source: 0001213900-25-066705
Chunk: 258

Company: Kyivstar Group Ltd.
Filing Date: 2025-07-22
Form: 424B3
Chunk 258
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 for 20 Trading Days (as defined in the Seller Lock -upAgreement) out of any consecutive 30 Trading Days (but no earlier than the date that is 90 days after the Closing Date); and (iii) immediately prior to (but conditioned upon) the occurrence of a Liquidation Event (as defined in the Seller Lock -upAgreement), in each case except to a Permitted Transferee (as defined in the Seller Lock -upAgreement) as expressly permitted by the Seller Lock -upAgreement. 113 UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION Introduction The unaudited pro forma condensed combined financial information of Kyivstar Group Ltd. has been prepared in accordance with Article 11 of Regulation S -Xas amended by the final rule, Release 33 -10786“Amendments to Financial Disclosures about Acquired and Disposed Businesses” and presents the combination of the historical financial information of VEON Holdings and Cohen Circle adjusted to give effect to the Business Combination. The unaudited pro forma condensed combined statement of financial position as of March31, 2025 combines (i) the historical unaudited combined statement of financial position of VEON Holdings as of March31, 2025, with (ii) the historical unaudited balance sheet of Cohen Circle as of March31, 2025 and with (iii) the historical audited statement of financial position of Kyivstar Group Ltd. as of March31, 2025 on a pro forma basis as if the Business Combination and other events, summarized below, had been consummated as of March31, 2025. The unaudited pro forma condensed combined income statement for the three -monthperiod ended March31, 2025 combines (i) the historical unaudited combined income statement of VEON Holdings for the three -monthperiod ended March31, 2025, with (ii) the historical unaudited statement of operations of Cohen Circle for the three -monthperiod ended March31, 2025 on a pro forma basis as if the Business Combination had occurred on January1, 2024. The unaudited pro forma condensed combined income statement for the year ended December31, 2024 combines (i) the historical audited combined income statement of VEON Holdings for the year ended December31, 2024, with (ii) the historical audited statement of operations of Cohen Circle for the year ended December31, 2024