Company: FRHC
Filing Date: 2025-07-29
Form Type: ARS
Source: 0000924805-25-000027
Chunk: 193

Company: Freedom Holding Corp.
Filing Date: 2025-07-29
Form: ARS
Chunk 193
---
299,123 508,862 — Corporate equity — 106,227 81,810 6,097 18,320 U.S. sovereign debt 3.99 % 73,787 73,787 — — Exchange traded notes — 4,837 2,369 2,468 — Total trading securities $ 2,275,286 $ 1,444,746 $ 812,220 $ 18,320 Non-U.S. sovereign debt 9.96 % 208,231 128,772 79,459 — Corporate debt 14.81 % 243,730 91,537 152,193 — U.S. sovereign debt 2.73 % 21,626 21,626 — — Total available-for-sale securities, at fair value $ 473,587 $ 241,935 $ 231,652 $ — As of March 31, 2025, the fair value of held-to-maturity securities, determined using Level 1 inputs, totaled $45,216, and using Level 2 inputs, totaled $19,736. The table below presents the amortized cost, gross unrealized holding gains, gross unrealized holding losses, and fair value of held-to-maturity securities as of March 31, 2025. 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) 122

March 31, 2025 Assets measured at amortized cost Gross unrecognized holding gains Gross unrecognized holding losses Fair value of held-to-maturity Maturity Date Non-US sovereign debt 65,860 332 (1,240) 64,952 2031 - 2037 Total held-to-maturity securities $ 65,860 $ 332 $ (1,240) $ 64,952 Weighted average interest rate Total Fair Value Measurements at March 31, 2024 using Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant unobservable units (Level 1) (Level 2) (Level 3) Non-U.S. sovereign debt 11.61 % $ 2,409,126 $ 1,592,380 $ 816,746 $ — Corporate debt 14.83 % 1,108,870 171,218 937,360 292 Corporate equity — 126