Company: FRHC
Filing Date: 2025-07-29
Form Type: ARS
Source: 0000924805-25-000027
Chunk: 201

Company: Freedom Holding Corp.
Filing Date: 2025-07-29
Form: ARS
Chunk 201
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 contract due to the deterioration of the financial condition, the borrower is recognized as credit impaired, the presence of a sign of default, a sign of bankruptcy, the deterioration of the financial performance of the borrower, the presence of other information indicating the presence of a high credit risk. The table below presents the Group's loan portfolio by credit quality classification and origination year as of March 31, 2025. Current vintage disclosure is the requirement due to first adoption of ASC 326. 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) 129

Term Loans by Origination Year 2025 2024 2023 2022 2021 Prior Revolving loans Total Mortgage loans $ 336,535 $ 186,816 $ 370,588 $ 30,591 $ — $ — $ — $ 924,530 that are not credit impaired 336,051 184,610 367,918 29,876 — — — 918,455 with significant increase in credit risk 410 1,361 1,402 340 — — — 3,513 that are credit impaired 74 845 1,268 375 — — — 2,562 Uncollateralized bank customer loans 110,094 120,583 18,771 — — — — 249,448 that are not credit impaired 108,045 103,320 15,590 — — — — 226,955 with significant increase in credit risk 1,011 3,557 663 — — — — 5,231 that are credit impaired 1,038 13,706 2,518 — — — — 17,262 Right of claim for purchased retail loans 151,237 30,702 1,688 8 — — — 183,635 that are not credit impaired 151,237 30,702 1,688 8 — — — 183,635 with significant increase in credit risk — — — — — — — — that are credit impaired — — — — — — — — Car loans 5,974 116,459 33,907 — — — — 156,340 that are not credit impaired 5,974 110,871 26,014 — — — — 142,859 with significant increase