FRHC 10-K Annual Report March 31, 2022 | Alphaminr
Freedom Holding Corp.

FRHC 10-K Fiscal year ended March 31, 2022

FREEDOM HOLDING CORP.
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TABLE OF CONTENTS
Part IItem 1. BusinessItem 1A. Risk FactorsItem 1B. Unresolved Staff CommentsItem 2. PropertiesItem 3. Legal ProceedingsItem 4. Mine Safety DisclosuresPart IIItem 5. Market For Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases Of Equity SecuritiesItem 6. [reserved]Item 7. Management's Discussion and Analysis Of Financial Condition and Results Of OperationsItem 7A. Qualitative and Quantitative Disclosures About Market RiskItem 8. Financial Statements and Supplementary DataNote 1 - Description Of BusinessNote 2 - Summary Of Significant Accounting PoliciesNote 3 - Cash and Cash EquivalentsNote 4 - Restricted CashNote 5 - Trading and Available-for-sale Securities At Fair ValueNote 6 - Brokerage and Other Receivables, NetNote 7- Loans IssuedNote 8 - Deferred Tax (liabilities)/assetsNote 9 - Fixed Assets, NetNote 10 - Intangible Assets, NetNote 11 - Other Assets, NetNote 12 - Securities Repurchase Agreement ObligationsNote 13 - Customer LiabilitiesNote 14 - Trade PayablesNote 15 - Securities Sold, Not Yet Purchased - At Fair ValueNote 16 - Loans ReceivedNote 17 - Debt Securities IssuedNote 18 - Other LiabilitiesNote 19 - Fee and Commission Income/expenseNote 20 - Net Gain on Trading SecuritiesNote 21 - Net Interest Income/expenseNote 22 - Net Gain on Foreign Exchange OperationsNote 23 - Related Party TransactionsNote 24 - Stockholders' EquityNote 25 - Stock Based CompensationNote 26 - LeasesNote 27 - Commitments and ContingenciesNote 28 - Segment ReportingNote 29 - Subsequent EventsItem 9. Changes in and Disagreements with Accountants on Accounting and Financial DisclosureItem 9A. Controls and ProceduresItem 9B. Other InformationItem 9 . Disclosure Regarding Foreign Jurisdictions That Prevent InspectionsPart IIIItem 10. Directors, Executive Officers and Corporate GovernanceItem 11. Executive CompensationItem 12. Security Ownership Of Certain Beneficial Owners and Management and Related Stockholder MattersItem 13. Certain Relationships and Related Transactions and Director IndependenceItem 14. Principal Accounting Fees and ServicesPart IVItem 15. Exhibits, Financial Statement SchedulesItem 16. Form 10-k Summary

Exhibits

3.01 Restated Articles of Incorporation of Freedom Holding Corp.(1) 3.02 By-Laws of Freedom Holding Corp. (as amended through February 4, 2019)(1) 4.01 Description of Securities(2) 4.02 Terms and Conditions of FRHC 7.000% Interest Notes due December 2022(3) 4.03 Exchange Bond Terms and Conditions in the Framework of the Exchange Bond Program(2)%# 4.04 Agreement to furnish instruments and agreement defining rights of holders of long-term debt(2) 4.05 Loan Agreement, dated November 22, 2021, between Freedom Finance SPC Ltd. and Freedom Holding Corp(8)% 4.06 Guarantee Agreement No., dated August 10, 2021, between Freedom Holding Corp. and Freedom Finance SPC Ltd.(8)% 4.07 Agreement No. FF-29072021 for the provision of underwriting services, dated July 29, 2021, between Freedom Finance Global PLC and Freedom Finance SPC Ltd.(8)% 4.08 Offer Terms of the 5.5% Coupon US$66,000,000 Bonds Due October 21, 2026.(9) 4.09 Securities Placement Terms and Conditions(9)%# 4.10 Resolution to Issue Securities(9)# 10.01 Freedom Holding Corp., 2019 Equity Incentive Plan(4)+ 10.02 Employment Contract No. 10 between Beliv Gorod IC LLC and Timur Turlov(2)+%# 10.03 Supplementary agreement No. 1 to the employment contract No. 10 dated August 11, 2011 between Freedom Finance IC LLC and Timur Turlov(2)+%# 10.04 Supplementary agreement No. 2 to the employment contract No. 10 dated August 11, 2011 between Freedom Finance IC LLC and Timur Turlov(2)+%# 10.05 Supplementary Agreement dated January 25, 2016 to the Employment Contract No. 15-128 dated February 9, 2015 between Freedom Finance Joint Stock Company and Evgeniy Ler(2)+%# 10.06 Supplementary Agreement to an Employment Contract No. 15-128 from 09 February 2015 between Freedom Finance Joint Stock Company and Evgeniy Ler(2)+%# 10.07 Employment Agreement No. 18-107/1 dated November 1, 2018 between Freedom Finance Joint Stock Company and Askar Tashtitov(2)+%# 10.08 Supplementary Agreement to an Employment Contract No. 18-107/1 from 01 November 2018 between Freedom Finance Joint Stock Company and Askar Tashtitov(2)+%# 10.09 Offer of Employment, dated September 23, 2021, between Freedom Holding Corp. and Liudmila Kiriaku*+ 10.10 Form of Restricted Stock Award Agreement(7)+ 10.11 Restricted Stock Award Agreement, effective May 18, 2021, between Freedom Holding Corp. and Askar Tashtitov(7)+ 10.12 Restricted Stock Award Agreement, effective May 18, 2021, between Freedom Holding Corp. and Evgeniy Ler(7)+ 10.13 Restricted Stock Award Agreement, effective March 30, 2022, between Freedom Holding Corp. and Liudmila Kiriaku*+ 10.14 Long Term Equity Incentive Compensation Agreement, effective May 18, 2021, between Freedom Holding Corp. and Askar Tashtitov(7)+ 10.15 Long Term Equity Incentive Compensation Agreement, effective May 18, 2021, between Freedom Holding Corp. and Evgeniy Ler(7)+ 14.01 Code of Ethics(5) 21.01 Schedule of Subsidiaries* 23.01 Consent of Independent Registered Public Accounting Firm* 31.01 Certification of the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002* 31.02 Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002* 32.01 Certificationpursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002*