Company: KYIV
Filing Date: 2025-12-09
Form Type: F-1/A
Source: 0001213900-25-119722
Chunk: 225

Company: Kyivstar Group Ltd.
Filing Date: 2025-12-09
Form: F-1/A
Chunk 225
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7)Sona Blue Peak, Ltd.’s registered business address is 20 St James’s Street, London SW1A 1ES, United Kingdom. Includes (i) 190,662 Common Shares held as of the date of this prospectus and (ii) 2,250 Common Shares issuable upon exercise of Warrants. (8)Sona Capital Solutions II SCSp’s registered business address is 20 St James’s Street, London SW1A 1ES, United Kingdom. (9)Sona Credit Master Fund Limited’s registered business address is 20 St James’s Street, London SW1A 1ES, United Kingdom. Includes (i) 1,473,965 Common Shares held as of the date of this prospectus and (ii) 21,750 Common Shares issuable upon exercise of Warrants. (10)Sunrise Partners Limited Partnership’s registered business address is c/o Paloma Partners Management Company, Two American Lane, Greenwich, CT 06836 -2571. Includes (i) 69,360 Common Shares held as of the date of this prospectus and (ii) 1,000 Common Shares issuable upon exercise of Warrants.

135 TAXATION Material U.S. Federal Income Tax Considerations for U.S. holders This section describes certain material U.S. federal income tax considerations to U.S. holders (as defined below) of an investment in our Common Shares. All prospective holders of our Common Shares should consult their tax advisors with respect to the U.S. federal, state, local and non -U.S. tax consequences of the ownership and disposition of our Common Shares. This discussion deals only with U.S. holders that hold their Common Shares as capital assets within the meaning of Section 1221 of the Code (as defined herein) and does not cover all aspects of U.S. federal income taxation that may be relevant to a particular holder in light of that holder’s individual circumstances, nor does it address any alternative minimum tax or net investment income tax or any aspect of U.S. state, local, non -U.S. or other tax laws (such as estate or gift tax laws). This discussion also does not address tax considerations applicable to investors that own or will own (directly, indirectly or by attribution) 10% or more of the Common Shares by vote or value, nor does this section discuss all of the U.S. federal income tax considerations that may be relevant to certain types of investors subject to special treatment under the U.S. federal