Freedom Holding Corp. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

ASSETS AND LIABILITIES HELD FOR SALE - Provision for Impairment (Details)

ASSETS AND LIABILITIES HELD FOR SALE - Provision for Impairment (Details) $ in Thousands, ₽ in Millions	1 Months Ended		11 Months Ended	12 Months Ended
	Jan. 31, 2023 USD ($)	Jan. 31, 2023 RUB (₽)	Feb. 28, 2023 USD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2021 USD ($)	Jan. 31, 2023 RUB (₽)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash and cash equivalents (including $35,549 and $22,787 from related parties)					$ 225,464
Restricted cash (including $114,885 and $222,651 from related parties)					547,950
Trading securities				$ 2,412,556	1,158,377
Margin lending, brokerage and other receivables, net (including $294,985 and $107,649 from related parties)				376,329	147,659
Loans issued				826,258	92,446
Other assets, net (including $16,089 and $— from related party)					29,641
Total assets				5,084,558	3,230,347
Customer liabilities (including $130,210 and $325,904 from related parties)				1,925,247	765,628
Securities repurchase agreement obligations				1,517,416	840,224
Debt securities issued				60,025	34,390
Other liabilities					21,477
Total liabilities				4,313,822	2,683,739
Foreign currency translation adjustments, net of tax effect				$ 5,195	(20,622)	$ 2,787
Freedom RU
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Foreign currency translation adjustments, net of tax effect	$ 695	₽ 50	$ 25,415
Consideration received	$ 695						₽ 50
Discontinued operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash and cash equivalents (including $35,549 and $22,787 from related parties)			593,953		428,480
Restricted cash (including $114,885 and $222,651 from related parties)			6,033		28,406
Trading securities			113,845		122,497
Margin lending, brokerage and other receivables, net (including $294,985 and $107,649 from related parties)			257,184		210,087
Loans issued			23,169		2,395
Other assets, net (including $16,089 and $— from related party)			32,398		33,554
Total assets			1,026,582		825,419
Customer liabilities (including $130,210 and $325,904 from related parties)			34,379		64,637
Securities repurchase agreement obligations			776,425		701,584
Debt securities issued			33,275		32,469
Other liabilities			16,385		13,788
Total liabilities			860,464		812,478
Provision for impairment losses			1,566		$ 779	$ 45
Discontinued operations \| Freedom RU
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash and cash equivalents (including $35,549 and $22,787 from related parties)			593,953
Restricted cash (including $114,885 and $222,651 from related parties)			6,033
Trading securities			113,845
Margin lending, brokerage and other receivables, net (including $294,985 and $107,649 from related parties)			257,184
Loans issued			23,169
Other assets, net (including $16,089 and $— from related party)			32,398
Total assets			1,026,582
Customer liabilities (including $130,210 and $325,904 from related parties)			776,425
Securities repurchase agreement obligations			33,275
Debt securities issued			34,379
Other liabilities			16,385
Total liabilities			860,464
Net assets of discontinued operations			166,118
Foreign currency translation adjustments, net of tax effect			25,415
Adjusted net assets of discontinued operations			191,533
Consideration received			140,000
Provision for impairment losses			$ (51,533)