Company: KYIV
Filing Date: 2025-12-09
Form Type: F-1/A
Source: 0001213900-25-119722
Chunk: 325

Company: Kyivstar Group Ltd.
Filing Date: 2025-12-09
Form: F-1/A
Chunk 325
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 2 |
| Total other current assets                                    |     |   26 |     |   13 |

____________ * DBSS refers to Digital Business Support Systems

F-63

VEON Holdings B.V.
GENERAL INFORMATION ABOUT THE GROUP 6OTHER ASSETS AND LIABILITIES (cont.)

Other liabilities consisted of the following items as of December 31:

|                                          |     | 2024 |     | 2023 |
| Other non-current liabilities            |     |      |     |      |
| Long-term deferred revenue (see Note 3)  |     |    4 |     |    4 |
| Other liabilities                        |     |    3 |     |    4 |
| Total other non-current liabilities      |     |    7 |     |    8 |
| Other current liabilities                |     |      |     |      |
| Taxes payable (non-income tax)           |     |   13 |     |    6 |
| Short-term deferred revenue (see Note 3) |     |   26 |     |   19 |
| Customer advances (see Note 3)           |     |    7 |     |    7 |
| Due to employees                         |     |   10 |     |    9 |
| Other liabilities                        |     |    1 |     |    — |
| Total other current liabilities          |     |   57 |     |   41 |

7PROVISIONS AND CONTINGENT LIABILITIES

PROVISIONS

The following table summarizes the movement in provisions for the year ended December 31:

| As of January 1, 2024   |     |     Non-income 
 tax provisions 
              3 |     | Decommissioning 
       provision 
               3 |     |     Legal 
 provision 
         2 |   |     | Total 
     8 |
|:------------------------|:----|---------------:|:----|----------------:|:----|----------:|:--|:----|------:|
| Arising during the year |     |              2 |     |               1 |     |        (1 | ) |     |     2 |
| As of December 31, 2024 |     |              5 |     |               4 |     |         1 |   |     |    10 |
| Non-current             |     |              — |     |               4 |     |