Company: FRHC
Filing Date: 2025-07-29
Form Type: ARS
Source: 0000924805-25-000027
Chunk: 200

Company: Freedom Holding Corp.
Filing Date: 2025-07-29
Form: ARS
Chunk 200
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 2049 10.3% $ 740,462 KZT Car loans 262,708 April, 2024 - March, 2031 23.9% 259,755 KZT Uncollateralized bank customer loans 245,188 April, 2024 - March, 2044 27.4% — KZT Right of claims for purchased retail loans 146,152 April, 2024 - March, 2029 15.0% 146,152 KZT Collateralized bank customer loans 22,299 June, 2024 - July, 2043 19.1% 22,270 KZT Subordinated loan 5,037 December, 2025 3.0% — USD Other 2,638 April, 2024 - January, 2029 18.6%/15.0%/2.5% 18 KZT\USD/EUR Allowance for loans issued (43,619) Total loans issued $ 1,381,715 Credit quality indicators Freedom Bank KZ uses a loan portfolio quality classification system that indicates signs of a significant increase in credit risk and contractual impairment, depending on the analysis of reasonable and supportable information available at the reporting date. The loan portfolio is classified into "not credit impaired", "with significant increase in credit risk" and "credit impaired" agreements. Loans "not credit impaired" under the agreement are serviced as usual, there are no primary signs of an increase in credit risk. Agreements classified as "with significant increase in credit risk" represent loans for which there is an increase in the credit risk expected over the life of the agreement compared to the initial risk at the date of recognition of the loan. In practice, the presence of overdue debt on principal and interest for a period of more than 30 days or the absolute probability of default Table of Contents FREEDOM HOLDING CORP. NOTES TO AUDITED CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2024 (All amounts in thousands of United States dollars, except share data, unless otherwise stated) 128

threshold PD exceeds 20%. Agreements classified as "credit impaired" represent loans for which at the reporting date there are signs of impairment, the borrower has been in default for 90 or more days for individuals and 60 or more days for legal entities, the borrower for the last 6 months for individuals and 12 months for legal entities restructured the