Company: KYIV
Filing Date: 2025-06-05
Form Type: F-4
Source: 0001213900-25-051575
Chunk: 80

Company: Kyivstar Group Ltd.
Filing Date: 2025-06-05
Form: F-4
Chunk 80
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. Kyivstar Group Ltd. pays an annual government fee in Bermuda based on its authorized share capital and share premium and regulatory oversight fee applicable to all non -residentBermuda companies. The annual government fee applicable to us is currently $8,780, and the regulatory oversight fee is $500. Under current Bermuda law, no income, withholding or other taxes or stamp or other duties are imposed in Bermuda upon the issue, transfer or sale of the Kyivstar Group Ltd. Common Shares or on any payments in respect of the Kyivstar Group Ltd. Common Shares (except, in certain circumstances, to persons ordinarily resident in Bermuda). Anticipated Accounting Treatment of the Business Combination The Business Combination will be accounted for as a capital reorganization, in accordance with IFRS. Under this method of accounting, Cohen Circle will be treated as the “acquired” company for financial reporting purposes, and Kyivstar Group Ltd. will be the accounting “acquirer.” The net assets of Cohen Circle will be stated at historical cost, with no goodwill or other intangible assets recorded. Please see the section entitled “ The Business Combination — Anticipated Accounting Treatment of the Business Combination” and “ Unaudited Pro Forma Condensed Combined Financial Information — Accounting Treatment of the Business Combination” included elsewhere in this proxy statement/prospectus for additional information. Price Range of Securities and Dividends Cohen Circle The Cohen Circle Units, each of which consists of one share of Cohen Circle Class A Ordinary Shares and one -thirdof one Cohen Circle Public Warrant to acquire one share of Cohen Circle Class A Ordinary Shares, began trading on Nasdaq under the symbol “CCIRU” on October 11, 2024. On November 29, 2024, Cohen Circle announced that holders of its Cohen Circle Units could elect to separately trade the Cohen Circle Class A Ordinary Shares and Public Warrants commencing December 2, 2024. On December 2, 2024, the Cohen Circle Class A Ordinary Shares and Public Warrants began trading on Nasdaq under the symbols “CCIR” and “CCIRW,” respectively. On March 17, 2025, the trading date before the public announcement of the Business Combination, the Cohen Circle Units, Cohen Circle Class A Ordinary Shares and Public Warrants closed at $12.08, $11.50 and $1.55, respectively. As of the Record Date, the closing price for each Cohen Circle Unit, share of Cohen Circle Class A Ordinary Shares, and