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TRADING AND AVAILABLE-FOR-SALE SECURITIES AT FAIR VALUE (Tables)
 9 Months Ended
Dec. 31, 2022
Debt Securities, Trading, and Equity Securities, FV-NI [Abstract]  
Schedule of trading and available-for-sale securities
As of December 31, 2022, and March 31, 2022, trading and available-for-sale securities consisted of:
 December 31, 2022March 31, 2022
 (Recasted)
Corporate debt$1,097,488 $712,134 
Non-U.S. sovereign debt734,068 360,570 
Corporate equity62,351 72,354 
U.S. sovereign debt34,012 10,435 
Exchange traded notes1,921 2,884 
Total trading securities$1,929,840 $1,158,377 
December 31, 2022March 31, 2022
(Recasted)
Corporate debt$157,548 $145,837 
Non-U.S. sovereign debt12,905 12,997 
U.S. sovereign debt3,873 2,530 
Total available-for-sale securities, at fair value$174,326 $161,364 
Schedule of maturity of available for sale securities
The following tables present maturity analysis for available-for-sale securities as of December 31, 2022, and March 31, 2022:

December 31, 2022
Remaining contractual maturity of the agreements
Up to 1 year1-5 years5-10 yearsMore than 10 yearsTotal
Corporate debt46,229 64,260 47,047 12 157,548 
Non-US sovereign debt— 5,280 861 6,764 12,905 
US sovereign debt— 898 1,712 1,263 3,873 
Total available-for-sale securities, at fair value$46,229 $70,438 $49,620 $8,039 $174,326 

March 31, 2022
Remaining contractual maturity of the agreements
Up to 1 year1-5 years5-10 yearsMore than 10 yearsTotal
Corporate debt69,364 50,155 26,284 34 145,837 
Non-US sovereign debt1,692 864 1,086 9,355 12,997 
US sovereign debt— — — 2,530 2,530 
Total available-for-sale securities, at fair value$71,056 $51,019 $27,370 $11,919 $161,364 
Schedule of present securities assets at fair value
The following tables present securities assets in the Сondensed Сonsolidated Balance Sheets or disclosed in the Notes to the condensed consolidated financial statements at fair value on a recurring basis as of December 31, 2022, and March 31, 2022:
Weighted Average
Interest Rate		Total
Fair Value Measurements as of December 31, 2022 using
Quoted Prices in
Active Markets
for Identical Assets		Significant
Other Observable
Inputs		Significant Unobservable
Units
(Level 1)(Level 2)(Level 3)
Corporate debt13.99 %$1,097,488 $1,001,417 $95,800 $271 
Non-U.S. sovereign debt12.26 %734,068 577,828 156,213 27 
Corporate equity— %62,351 60,127 1,895 329 
U.S. sovereign debt4.30 %34,012 34,012 — — 
Exchange traded notes— %1,921 1,223 698 — 
Total trading securities$1,929,840 $1,674,607 $254,606 $627 
Corporate debt14.88 %$157,548 $134,427 $23,121 $— 
Non-US sovereign debt8.99 %12,905 5,894 7,011 — 
US sovereign debt4.20 %3,873 3,873 — — 
Total available-for-sale securities, at fair value$174,326 $144,194 $30,132 $— 
Weighted Average
Interest Rate
TotalFair Value Measurements as of March 31, 2022 (Recasted) using
Quoted Prices in Active Markets for Identical AssetsSignificant Other Observable InputsSignificant Unobservable Inputs
(Level 1)(Level 2)(Level 3)
Corporate debt9.09 %$712,134 $711,539 $— $595 
Non-U.S. sovereign debt13.15 %360,570 352,274 — 8,296 
Corporate equity— 72,354 71,827 276 251 
U.S. sovereign debt2.35 %10,435 10,435 — — 
Exchange traded notes— 2,884 2,884 — — 
Total trading securities$1,158,377 $1,148,959 $276 $9,142 
Corporate debt11.09 %$145,837 $145,837 $— $— 
Non-U.S. sovereign debt5.51 %12,997 12,997 — — 
U.S. sovereign debt2.17 %2,530 2,530 — — 
Total available-for-sale securities, at fair value$161,364 $161,364 $— $— 
Schedule of valuation techniques and significant level 3 inputs
The tables below present the valuation techniques and significant level 3 inputs used in the valuation as of December 31, 2022, and March 31, 2022. The tables are not intended to be all inclusive, but instead capture the significant unobservable inputs relevant to determination of fair value.
TypeValuation TechniqueFV as of December 31, 2022Significant Unobservable Inputs%
Non-US sovereign debtDCF$27 Discount rate48.8%
Estimated number of years11 years
Corporate debtDCF271 Discount rate74.0%
Estimated number of years3 months
Corporate equityDCF329 Discount rate58.8%
Estimated number of years9 years
Total$627 
TypeValuation TechniqueFV as of March 31, 2022Significant Unobservable Inputs%
Non-US sovereign debtDCF$7,524 Discount rate69.0%
Estimated number of years11 years
Non-US sovereign debtDCF772 Discount rate13.9%
Estimated number of years1 year
Corporate debtDCF595 Discount rate45.0%
Estimated number of years3 months
Corporate equityDCF251 Discount rate20.0%
Estimated number of years9 years
Total$9,142 
The following table provides a reconciliation of the beginning and ending balances for investments that use Level 3 inputs for the nine months ended December 31, 2022, and the year ended March 31, 2022:
Trading securities
Balance as of March 31, 2022 (Recasted)
$9,142 
Purchase of investments that use Level 3 inputs1,980 
Reclassification to level 2(1,842)
Reclassification of securities from Freedom UA to restricted accounts(2,384)
Sale(5,089)
Revaluation of investments that use Level 3 inputs(622)
Translation difference(558)
Balance as of December 31, 2022
$627 
Balance as of March 31, 2021 (Recasted)
$19,032 
Reclassification to level 3682 
Reclassification to level 1(18,370)
Purchase of investments that use Level 3 inputs10,812 
Revaluation of investments that use Level 3 inputs(3,014)
Balance as of March 31, 2022 (Recasted)
$9,142 
Schedule of amortized cost, unrealized gains and losses accumulated in other comprehensive income, and fair value of available-for-sale securities
The table below presents the amortized cost, unrealized gains and losses accumulated in other comprehensive income, and fair value of available-for-sale securities as of December 31, 2022, and March 31, 2022:
December 31, 2022
Assets measured at amortized costRecognized impairment loss in Income StatementUnrealized gain/(loss) accumulated in other comprehensive
income/(loss)		Assets
measured at
fair value		Maturity Date
Corporate debt$154,689 $(402)$2,883 $157,548 2023 - 2042
Non-US sovereign debt14,482 — (1,577)12,905 2024 - indefinite
U.S. sovereign debt4,574 — (701)3,873 2024 - 2044
Total available-for-sale securities, at fair value$173,745 $(402)$605 $174,326 
March 31, 2022 (Recasted)
Assets measured at amortized costUnrealized loss accumulated in other comprehensive
income/(loss)		Assets
measured at
fair value		Maturity Date
Corporate debt$146,112 $(275)$145,837 2022 - 2035
Non-U.S. sovereign debt13,784 (787)12,997 2022 - indefinite
U.S. sovereign debt2,912 (382)2,530 2044
Total available-for-sale securities, at fair value$162,808 $(1,444)$161,364