FRHC 10-K Annual Report March 31, 2024 | Alphaminr
Freedom Holding Corp.

FRHC 10-K Fiscal year ended March 31, 2024

FREEDOM HOLDING CORP.
10-Qs and 10-Ks
10-Q
Quarter ended Dec. 31, 2024
10-Q
Quarter ended Sept. 30, 2024
10-Q
Quarter ended June 30, 2024
10-K
Fiscal year ended March 31, 2024
10-Q
Quarter ended Dec. 31, 2023
10-Q
Quarter ended Sept. 30, 2023
10-Q
Quarter ended June 30, 2023
10-K
Fiscal year ended March 31, 2023
10-Q
Quarter ended Dec. 31, 2022
10-Q
Quarter ended Sept. 30, 2022
10-Q
Quarter ended June 30, 2022
10-K
Fiscal year ended March 31, 2022
10-Q
Quarter ended Dec. 31, 2021
10-Q
Quarter ended Sept. 30, 2021
10-Q
Quarter ended June 30, 2021
10-K
Fiscal year ended March 31, 2021
10-Q
Quarter ended Dec. 31, 2020
10-Q
Quarter ended Sept. 30, 2020
10-Q
Quarter ended June 30, 2020
10-K
Fiscal year ended March 31, 2020
10-Q
Quarter ended Dec. 31, 2019
10-Q
Quarter ended Sept. 30, 2019
10-Q
Quarter ended June 30, 2019
10-K
Fiscal year ended March 31, 2019
10-Q
Quarter ended Dec. 31, 2018
10-Q
Quarter ended Sept. 30, 2018
10-Q
Quarter ended June 30, 2018
10-K
Fiscal year ended March 31, 2018
10-Q
Quarter ended Dec. 31, 2017
10-Q
Quarter ended Sept. 30, 2017
10-Q
Quarter ended June 30, 2017
10-K
Fiscal year ended March 31, 2017
10-Q
Quarter ended Dec. 31, 2016
10-Q
Quarter ended Sept. 30, 2016
10-Q
Quarter ended June 30, 2016
10-K
Fiscal year ended March 31, 2016
10-Q
Quarter ended Dec. 31, 2015
10-Q
Quarter ended Sept. 30, 2015
10-Q
Quarter ended June 30, 2015
10-K
Fiscal year ended March 31, 2015
10-Q
Quarter ended Dec. 31, 2014
10-Q
Quarter ended Sept. 30, 2014
10-Q
Quarter ended June 30, 2014
10-K
Fiscal year ended March 31, 2014
10-Q
Quarter ended Dec. 31, 2013
10-Q
Quarter ended Sept. 30, 2013
10-Q
Quarter ended June 30, 2013
10-K
Fiscal year ended March 31, 2013
10-Q
Quarter ended Dec. 31, 2012
10-Q
Quarter ended Sept. 30, 2012
10-Q
Quarter ended June 30, 2012
10-K
Fiscal year ended March 31, 2012
10-Q
Quarter ended Dec. 31, 2011
10-Q
Quarter ended Sept. 30, 2011
10-Q
Quarter ended June 30, 2011
10-K
Fiscal year ended March 31, 2011
10-Q
Quarter ended Dec. 31, 2010
10-Q
Quarter ended Sept. 30, 2010
10-Q
Quarter ended June 30, 2010
10-K
Fiscal year ended March 31, 2010
10-Q
Quarter ended Dec. 31, 2009
PROXIES
DEF 14A
Filed on July 29, 2024
DEF 14A
Filed on Sept. 11, 2023
DEF 14A
Filed on July 29, 2022
DEF 14A
Filed on July 29, 2021
DEF 14A
Filed on July 29, 2020
DEF 14A
Filed on July 26, 2019
DEF 14A
Filed on July 26, 2018
DEF 14A
Filed on April 19, 2011
TABLE OF CONTENTS
Part IprintItem 1. BusinessprintNote 1 "description Of BusinessprintNote 31 Statutory Capital RequirementsprintItem 1A. Risk FactorsprintItem 1B. Unresolved Staff CommentsprintItem 1C. CybersecurityprintItem 2. PropertiesprintNote 27 "leasesprintItem 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 OperationsprintNote 28 Acquisitions Of SubsidiariesprintNote 24 "related Party TransactionsprintItem 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 - RecastprintNote 4 - Cash and Cash EquivalentsprintNote 5 - Restricted CashprintNote 6 - Trading and Available-for-sale Securities At Fair ValueprintNote 7 - Margin Lending, Brokerage and Other Receivables, NetprintNote 8 - Loans IssuedprintNote 9 - Income TaxesprintNote 10 - Fixed Assets, NetprintNote 11 - Intangible Assets, NetprintNote 12 - Other Assets, NetprintNote 13 - Securities Repurchase Agreement ObligationsprintNote 14 - Customer LiabilitiesprintNote 15 - Margin Lending and Trade PayablesprintNote 16 - Debt Securities IssuedprintNote 17 - Insurance Contracts Assets and Liabilities From Insurance ActivitiesprintNote 18 - Other LiabilitiesprintNote 19 - Fee and Commission IncomeprintNote 20 - Net Gain on Trading SecuritiesprintNote 21 - Net Interest Income/expenseprintNote 22 - Net Gain on Foreign Exchange OperationsprintNote 23 - Net (loss)/gain on DerivativesprintNote 24 - Related Party TransactionsprintNote 25 - Stockholders' EquityprintNote 26 - Stock Based CompensationprintNote 27 - LeasesprintNote 28 - Acquisitions Of SubsidiariesprintNote 29 - Commitments and ContingenciesprintNote 30 - Segment ReportingprintNote 31 - Statutory Capital RequirementsprintNote 32 - 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 ofRegistrantsSecuritiesRegistered under Section 12 of the Securities Exchange Act of 1934, as amended(2) 4.02 Guarantee Agreement dated August 10, 2021, between Freedom Holding Corp. and Freedom Finance SPC Ltd. in relation to U.S.$200,000,000 Bond Program of Freedom Finance SPC Ltd.(6)% 4.03 Offer Terms of the 5.5% Coupon US$66,000,000 Bonds Due October 21, 2026 issued by Freedom Finance SPC Ltd.(7) 10.01 Freedom Holding Corp., 2019 Equity Incentive Plan(3) + 10.02 Employment Agreement No. 21-38/1 dated February 1, 2021 between Freedom Finance Global PLC and Timur Turlov+*# 10.03 Agreement with Member of the Board of Directors dated July 24, 2020 Freedom Finance Global PLC and Askar Tashtitov+*# 10.04 Employment Agreement No. 18-107/1 dated November 1, 2018 between Freedom Finance Joint Stock Company and Askar Tashtitov)+%#* 10.05 Supplementary Agreement to an Employment Contract No. 18-107/1 from 01 November 2018 between Freedom Finance Joint Stock Company and Askar Tashtitov(2)+%# 10.06 Agreement with Member of the Board of Directors dated July 24, 2020 Freedom Finance Global PLC and Evgeniy Ler+# 10.07 Employment Agreement No. 15-128 dated February 9, 2015 between Freedom Finance Joint Stock Company and Evgeniy Ler+#* 10.08 Supplementary Agreement dated January 25, 2016 to the EmploymentAgreementNo. 15-128 dated February 9, 2015 between Freedom Finance Joint Stock Company and Evgeniy Ler(2)+%#* 10.09 Supplementary Agreement to an EmploymentAgreementNo. 15-128 from 09 February 2015 between Freedom Finance Joint Stock Company and Evgeniy Ler(2)+%#* 10.10 Employment Agreement No. 16-217 dated August 1, 2016 between Freedom Finance Joint Stock Company and Renat Tukanov+*# 10.11 Employment Agreement dated September 14, 2020 between Freedom Finance Global PLC and Renat Tukanov+*# 10.12 Restricted Stock Award Agreement, effective May 18, 2021, between Freedom Holding Corp. and Renat Tukanov+* 10.13 Long Term Equity Incentive Compensation Agreement, effective May 18, 2021, between Freedom Holding Corp. and Askar Tashtitov(5)+ 10.14 Long Term Equity Incentive Compensation Agreement, effective May 18, 2021, between Freedom Holding Corp. and Evgeniy Ler(5)+ 10.15 EmploymentAgreementdated September1, 2020 between Freedom Finance Global PLC andSergey Lukyanov+*# 10.16 EmploymentAgreementdatedFebruary3, 2020 between Freedom FinanceJSCandSergey Lukyanov+*# 10.17 EmploymentAgreementdatedDecember29, 2020 betweenPrime ExecutionsandRobertWotczak+* 10.18 EmploymentAgreementNo.2dated May 11, 2023 between Freedom Horizons LLP and Kairat Kelimbetov+*# 10.19 Restricted Stock Award Agreement, effective May18, 2021, between Freedom Holding Corp. andSergeyLukyanov+*# 10.20 Restricted Stock Award Agreement, effectiveDecember 30, 2020, between Freedom Holding Corp. andRobertWotczak+* 10.21 Supplementary Agreement to the EmploymentAgreementfrom January 2, 2020 between Prime Executions and Robert Wotczak+* 10.22 Supplementary Agreement to the EmploymentAgreementNo. 21-38/1 from February01, 2021 between Freedom Finance Global PLC and Timur Turlov+*# 10.23 Supplementary Agreement to an Employment Agreement No. 18-107/1 from 01 November 2018 between Freedom Finance Joint Stock Company and Askar Tashtitov+*# 10.24 Supplementary Agreement to the EmploymentAgreementNo. 15-128 from February 9, 2015 between Freedom Finance JSC and Evgeny Ler+*# 10.25 Supplementary Agreement to the EmploymentAgreementNo. 20-362 from14September2020 between Freedom Global PLCand Renat Tukanov+*# 10.26 Supplementary Agreement to an EmploymentAgreementNo.16-217from01August2016between Freedom Finance Joint Stock Company andRenat Tukanov+*# 10.27 Supplementary AgreementtoanEmploymentAgreementNo. 20-13 from03February2020between Freedom Finance Joint Stock Companyand Sergey Lukyanov+*# 19.01 Insider Trading Policy* 14.01 Code of Ethics(4) 21.01 Schedule of Subsidiaries* 23.01 Consent of Independent Registered Public Accounting Firm (WSRP, LLC)* 23.02 Consent of Independent Registered Public Accounting Firm (Deloitte LLP)* 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 Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002* 97 Policy Relating to Recovery of Erroneously Awarded Compensation*