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 IprintItem 1. BusinessprintItem 1A. Risk FactorsprintItem 1B. Unresolved Staff CommentsprintItem 2. PropertiesprintItem 3. Legal ProceedingsprintItem 4. Mine Safety DisclosuresprintPart IIprintItem 5. Market For Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases Of Equity SecuritiesprintItem 6. [reserved]printItem 7. Management's Discussion and Analysis Of Financial Condition and Results Of OperationsprintItem 7A. Qualitative and Quantitative Disclosures About Market RiskprintItem 8. Financial Statements and Supplementary DataprintNote 1 - Description Of BusinessprintNote 2 - Summary Of Significant Accounting PoliciesprintNote 3 - Cash and Cash EquivalentsprintNote 4 - Restricted CashprintNote 5 - Trading and Available-for-sale Securities At Fair ValueprintNote 6 - Brokerage and Other Receivables, NetprintNote 7- Loans IssuedprintNote 8 - Deferred Tax (liabilities)/assetsprintNote 9 - Fixed Assets, NetprintNote 10 - Intangible Assets, NetprintNote 11 - Other Assets, NetprintNote 12 - Securities Repurchase Agreement ObligationsprintNote 13 - Customer LiabilitiesprintNote 14 - Trade PayablesprintNote 15 - Securities Sold, Not Yet Purchased - At Fair ValueprintNote 16 - Loans ReceivedprintNote 17 - Debt Securities IssuedprintNote 18 - Other LiabilitiesprintNote 19 - Fee and Commission Income/expenseprintNote 20 - Net Gain on Trading SecuritiesprintNote 21 - Net Interest Income/expenseprintNote 22 - Net Gain on Foreign Exchange OperationsprintNote 23 - Related Party TransactionsprintNote 24 - Stockholders' EquityprintNote 25 - Stock Based CompensationprintNote 26 - LeasesprintNote 27 - Commitments and ContingenciesprintNote 28 - Segment ReportingprintNote 29 - Subsequent EventsprintItem 9. Changes in and Disagreements with Accountants on Accounting and Financial DisclosureprintItem 9A. Controls and ProceduresprintItem 9B. Other InformationprintItem 9 . Disclosure Regarding Foreign Jurisdictions That Prevent InspectionsprintPart IIIprintItem 10. Directors, Executive Officers and Corporate GovernanceprintItem 11. Executive CompensationprintItem 12. Security Ownership Of Certain Beneficial Owners and Management and Related Stockholder MattersprintItem 13. Certain Relationships and Related Transactions and Director IndependenceprintItem 14. Principal Accounting Fees and ServicesprintPart IVprintItem 15. Exhibits, Financial Statement SchedulesprintItem 16. Form 10-k Summaryprint

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*