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DEBT SECURITIES ISSUED | 3 Months Ended
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Jun. 30, 2021
DEBT SECURITIES ISSUED |
NOTE 14 - DEBT SECURITIES ISSUED | NOTE 14 – DEBT SECURITIES ISSUED Outstanding debt securities of the Company include the following:
|  | June 30, 2021 |  |  | March 31, 2021 |
Debt securities issued denominated in USD |  | $ | 50,540 |  |  | $ | 60,743 |
Debt securities issued denominated in RUB |  |  | 6,909 |  |  |  | 6,605 |
Accrued interest |  |  | 674 |  |  |  | 1,095 |
Total |  | $ | 58,123 |  |  | $ | 68,443 |
As of June 30, 2021, and March 2021, the Company’s outstanding debt securities had fixed annual coupon rates ranging from 6.5% to 12% and maturity dates ranging from February 2022 to January 2023. The Company’s debt securities include bonds of Freedom RU issued under Russian Federation law, which trade on the MOEX. The Company’s debt securities also include $20,496 in notes of FRHC issued from December 2019 to February 2020. The FRHC notes are denominated in U.S. dollars, bear interest at an annual rate of 7% and are due in December 2022. The FRHC notes were issued under Astana International Financial Centre law and trade on the AIX. In May 2021 the Company retired U.S. dollar denominated 8% Freedom KZ bonds that had a carrying value of $10,477 including interest accrued of $274 as of March 31, 2021. Debt securities issued are initially recognized at the fair value of the consideration received, less directly attributable transaction costs.

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- Definition The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -URI http://asc.fasb.org/topic&trid=2208564 + Details
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