Freedom Holding Corp. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

NET GAIN ON TRADING SECURITIES

NET GAIN ON TRADING SECURITIES

6 Months Ended

Sep. 30, 2023

Investments, Debt and Equity Securities [Abstract]

During the three months ended September 30, 2023, and September 30, 2022, net gain on trading securities was comprised of:


	Three Months Ended September 30, 2023		Three Months Ended September 30, 2022

Net gain recognized during the period on trading securities sold during the period	$	41,058	$	3,498
Net unrealized gain recognized during the reporting period on trading securities still held at the reporting date	9,713		5,507
Net gain recognized during the period on trading securities	$	50,771	$	9,005


	Six Months Ended September 30, 2023		Six Months Ended September 30, 2022

Net gain/(loss) recognized during the period on trading securities sold during the period	$	51,923	$	(8,232)
Net unrealized gain recognized during the reporting period on trading securities still held at the reporting date	30,664		21,671
Net gain recognized during the period on trading securities	$	82,587	$	13,439

During the three months ended September 30, 2023 the Group recognized net gain on trading securities of $50,771, which included $9,713 of unrealized net gain and $41,058 of realized gain. The majority of realized gain was attributable to debt securities of Ministry of Finance of the Republic of Kazakhstan sold in three months ended September 30, 2023. During the three months ended September 30, 2022 the Group sold securities for a gain of $3,498 and recognized unrealized gain in amount of $5,507.