Company: FRHC
Filing Date: 2025-02-07
Form Type: 10-Q
Source: 0000924805-25-000002
Chunk: 203

Company: Freedom Holding Corp.
Filing Date: 2025-02-07
Form: 10-Q
Item: Part I, Item 8
Chunk 203
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classification to Level 2$(32)Deconsolidation of Freedom UA securities(3,927)Sale of investments that use Level 3 inputs(15,856)Purchase of investments that use Level 3 inputs35,807 Revaluation of investments that use Level 3 inputs(132)Reclassification to investment in associate(556)Balance as of March 31, 2024$20,442 Reclassification to Level 3— Sale of investments that use Level 3 inputs — Purchase of investments that use Level 3 inputs— Revaluation of investments that use Level 3 inputs(1,042)Balance as of December 31, 2024$19,400 The table below presents the amortized cost, unrealized gains and losses accumulated in other comprehensive income, and fair value of available-for-sale securities as of December 31, 2024, and March 31, 2024:December 31, 2024Assets measured at amortized costAccumulated impairment lossUnrealized gain accumulated in other comprehensive (loss)/incomeAssets measured at fair valueMaturity DateNon-U.S. sovereign debt$214,637 $(401)$2,866 $217,102 2025-indefiniteCorporate debt180,438 (55)(111)180,272 2025-2039U.S. sovereign debt21,950 — (710)21,240 2027-2044Total available-for-sale securities, at fair value$417,025 $(456)2,045 $418,614 

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Table of ContentsFREEDOM HOLDING CORP.NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)(All amounts in thousands of United States dollars, except share data, unless otherwise stated)

March 31, 2024Assets measured at amortized costAccumulated impairment lossUnrealized loss accumulated in other comprehensive income/(loss)Assets measured at fair valueMaturity DateCorporate debt$172,689 $(61)$940 $173,568 2024-2039Non-U.S. sovereign debt29,121 (352)(1,753)27,016 2024-indefinite U.S. sovereign debt16,767 — (730)16,037 2027-2044Total available-for-sale securities, at fair value$218,577 $(413)$(1,543)$216,621