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

27. Acquisitions and Disposal of Subsidiary (Tables)

12 Months Ended

Mar. 31, 2019

		Purchase price allocation
		As of April 28, 2017
Assets:
Cash and cash equivalents		$ 310
Restricted cash		10,204
Trading securities		858
Available-for-sale securities, at fair value		324
Fixed assets		313
Intangible assets		1,971
Brokerage and other receivables		856
Other assets		34
Total assets		$ 14,870

Liabilities:
Customer liabilities		$ 10,204
Deferred income tax liabilities		33
Other liabilities		50
Total liabilities		$ 10,287

Net assets acquired		$ 4,583

Goodwill		1,511

Total purchase price		$ 6,094

		Purchase price allocation
		As of May 18, 2017
Assets:
Cash and cash equivalents		$ 120
Restricted cash		938
Brokerage and other receivables		4,637
Loan issued		338
Fixed assets		460
Intangible assets		4,523
Deferred income tax assets		60
Other assets		81
Total assets		$ 11,157

Liabilities:
Customer liabilities		$ 4,103
Trade and other payables		3
Other liabilities		14
Total liabilities		$ 4,120

Net assets acquired		$ 7,037

Goodwill		-

Total purchase price		$ 7,037

		Purchase price allocation
		As of November 1, 2017
Assets:
Cash and cash equivalents		$ 432
Trading securities		6
Fixed assets		88
Customer list		176
Brokerage and other receivables		947
Other assets		3
Total assets		$ 1,652

Liabilities:
Customer liabilities		$ 997
Trade payables		1
Other liabilities		1
Total liabilities		$ 999

Net assets acquired		$ 653

Goodwill		832

Total purchase price		$ 1,485