Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34 Filing Table of Contents
Document/ExhibitDescriptionPagesSize
1: 10-Q Quarterly Report HTML 553K
2: EX-4.1 Instruments Defining the Rights of Security HTML 86K
Holders, Including Indentures Instruments Defining
the Rights of Security Holders, Including
Indentures
3: EX-31.01 Certification Pursuant to Rule 13A-14(A)/15D-14(A) HTML 29K Certifications Section 302 of the Sarbanes-Oxly Act of 2002
4: EX-31.02 Certification Pursuant to Rule 13A-14(A)/15D-14(A) HTML 29K
Certifications Section 302 of the Sarbanes-Oxly
Act of 2002
5: EX-32.01 Certificate Pursuant to Section 18 U.S.C. Pursuant HTML 25K
to Section 906 of the Sarbanes-Oxley Act of 2002
34: R1 Document and Entity Information HTML 49K
74: R2 Condensed Consolidated Balance Sheets (Unaudited) HTML 117K
54: R3 Condensed Consolidated Balance Sheets (Unaudited) HTML 41K
(Parenthetical)
28: R4 Condensed Consolidated Statements of Operations HTML 109K
and Statements of Other Comprehensive
Income/(Loss) (Unaudited)
37: R5 Condensed Consolidated Statements of Cash Flows HTML 135K
(Unaudited)
77: R6 Condensed Consolidated Statements of Shareholder's HTML 72K
Equity (Unaudited)
57: R7 Description of Business HTML 31K
24: R8 Summary of Significant Accounting Policies HTML 78K
38: R9 Cash and Cash Equivalents HTML 43K
71: R10 Restricted Cash HTML 28K
52: R11 Trading And Available-For-Sale Securities At Fair HTML 74K
Value
19: R12 Brokerage and Other Receivables, Net HTML 29K
29: R13 Loans Issued HTML 33K
72: R14 Deferred Tax Assets HTML 38K
53: R15 Securities Sold, Not Yet Purchased, At Fair Value HTML 27K
20: R16 Loans Received HTML 28K
30: R17 Debt Securities Issued HTML 29K
73: R18 Customer Liabilities HTML 27K
51: R19 Trade Payables HTML 28K
17: R20 Securities Repurchase Agreement Obligations HTML 39K
46: R21 Related Party Transactions HTML 31K
67: R22 Stockholders' Equity HTML 26K
61: R23 Stock Based Compensation HTML 42K
18: R24 Leases HTML 33K
47: R25 Subsequent Events HTML 24K
68: R26 Summary of Significant Accounting Policies HTML 134K
(Policies)
62: R27 Summary of Significant Accounting Policies HTML 26K
(Tables) (Usd $)
16: R28 Cash and Cash Equivalents (Tables) HTML 42K
48: R29 Restricted Cash (Tables) HTML 29K
33: R30 Trading And Available-For-Sale Securities At Fair HTML 79K
Value (Tables)
22: R31 Brokerage and Other Receivables, Net (Tables) HTML 28K
50: R32 Loans Issued (Tables) HTML 33K
70: R33 Deferred Tax Assets (Tables) HTML 36K
32: R34 Loans Received (Tables) HTML 27K
21: R35 Debt Securities Issued (Tables) HTML 26K
49: R36 Customer Liabilities (Tables) HTML 26K
69: R37 Trade Payables (Tables) HTML 27K
31: R38 Securities Repurchase Agreement Obligation HTML 38K
(Tables)
23: R39 Stock Based Compensation (Tables) HTML 41K
43: R40 Leases (Tables) HTML 31K
13: R41 Summary of Significant Accounting Policies HTML 27K
(Details)
60: R42 Cash and Cash Equivalents (Details) HTML 40K
66: R43 Cash and Cash Equivalents (Details 1) HTML 34K
42: R44 Restricted Cash (Details) HTML 31K
12: R45 Trading And Available-For-Sale Securities At Fair HTML 41K
Value (Details)
59: R46 Trading And Available-For-Sale Securities At Fair HTML 62K
Value (Details 1)
65: R47 Trading And Available-For-Sale Securities At Fair HTML 43K
Value (Details 2)
40: R48 Trading And Available-For-Sale Securities At Fair HTML 34K
Value (Details 3)
14: R49 Trading And Available-For-Sale Securities At Fair HTML 40K
Value (Details 4)
26: R50 Brokerage and Other Receivables, Net (Details) HTML 38K
35: R51 Loans Issued (Details) HTML 50K
75: R52 Deferred Tax Assets (Details) HTML 44K
55: R53 Deferred Tax Assets (Details Narrative) HTML 35K
27: R54 Securities Sold, Not Yet Purchased, At Fair Value HTML 25K
(Details Narrative)
36: R55 Loans Received (Details) HTML 40K
76: R56 Debt Securities Issued (Details) HTML 28K
56: R57 Customer Liabilities (Details) HTML 25K
25: R58 Trade Payables (Details) HTML 33K
39: R59 Securities Repurchase Agreement Obligation HTML 38K
(Details)
63: R60 Stock Based Compensation (Details) HTML 30K
58: R61 Stock Based Compensation (Details 1) HTML 79K
15: R62 Leases (Details) HTML 29K
44: R63 Leases (Details 1) HTML 51K
41: XML IDEA XML File -- Filing Summary XML 140K
45: EXCEL IDEA Workbook of Financial Reports XLSX 82K
6: EX-101.INS XBRL Instance -- frhc-20191231 XML 1.35M
8: EX-101.CAL XBRL Calculations -- frhc-20191231_cal XML 167K
9: EX-101.DEF XBRL Definitions -- frhc-20191231_def XML 354K
10: EX-101.LAB XBRL Labels -- frhc-20191231_lab XML 805K
11: EX-101.PRE XBRL Presentations -- frhc-20191231_pre XML 643K
7: EX-101.SCH XBRL Schema -- frhc-20191231 XSD 196K
64: ZIP XBRL Zipped Folder -- 0001654954-20-001289-xbrl Zip 116K
‘EX-31.01’ — Certification Pursuant to Rule 13A-14(A)/15D-14(A) Certifications Section 302 of the Sarbanes-Oxly Act of 2002
Pursuant to Section 302 of the Sarbanes-Oxley Act of
2002
I,
Timur Turlov, certify that:
1.
I have reviewed
this quarterly report on Form 10-Q of Freedom Holding
Corp.;
2.
Based on my
knowledge, this report does not contain any untrue statement of a
material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period
covered by this report;
3.
Based on my
knowledge, the financial statements, and other financial
information included in this report, fairly present in all material
respects the financial condition, results of operations and cash
flows of the registrant as of, and for, the periods presented in
this report;
4.
The
registrant’s other certifying officer and I are responsible
for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
internal control over financial reporting (as defined in Exchange
Act Rules 13a-15(f) and 15d-15(f)) for the registrant and
have:
a)
Designed such
disclosure controls and procedures, or caused such disclosure
controls and procedures to be designed under our supervision, to
ensure that material information relating to the registrant,
including its consolidated subsidiaries, is made known to us by
others within those entities, particularly during the period in
which this report is being prepared;
b)
Designed such
internal control over financial reporting, or caused such internal
control over financial reporting to be designed under our
supervision, to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with generally
accepted accounting principles;
c)
Evaluated the
effectiveness of the registrant’s disclosure controls and
procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures as of the
end of the period covered by this report based on such evaluation;
and
d)
Disclosed in this
report any change in the registrant’s internal control over
financial reporting that occurred during the registrant’s
most recent quarter (the registrant’s fourth quarter in the
case of an annual report) that has materially affected, or is
reasonably likely to materially affect, the registrant’s
internal control over financial reporting; and
5.
The
registrant’s other certifying officer and I have disclosed,
based on our most recent evaluation of internal control over
financial reporting, to the registrant’s auditors and the
audit committee of the registrant’s board of directors (or
persons performing the equivalent functions):
a)
All significant
deficiencies and material weaknesses in the design or operation of
internal control over financial reporting which are reasonably
likely to adversely affect the registrant’s ability to
record, process, summarize and report financial information;
and
b)
Any fraud, whether
or not material, that involves management or other employees who
have a significant role in the registrant’s internal control
over financial reporting.
