On December 28, 2016, Freedom RU entered into a derivative instrument agreement with a related party which included a call option feature. The gain or loss associated with this agreement is recognized as gain on a derivative instrument in the Condensed Consolidated Statements of Operations and Statements of Other Comprehensive Income/(Loss). The Company recorded a derivative liability of $495 as of March 31, 2017. On June 14, 2017, the derivative instrument expired unexercised by the holder, and the Company recognized a gain on the derivative instrument of $490 for the six months ended September 30, 2017.

During the three months ended September 30, 2018 and 2017, the Company earned commission income from related parties in the amounts of $11,183 and $1,049, respectively. During the six months ended September 30, 2018 and 2017, the Company earned commission income from related parties in the amounts of $15,622 and $1,711, respectively. Commission income earned from related parties is comprised primarily of brokerage commissions and agency fees for referrals of new brokerage clients to other brokers and commissions for money transfers by brokerage clients.

As of September 30, 2018 and March 31, 2018, the Company had bank commission receivables and receivable from brokerage clients from related parties totaling $5,553 and $1,055, respectively. Brokerage and other receivables from related parties result principally from commissions receivable on the brokerage operations of related parties.

As of September 30, 2018 and March 31, 2018, the Company had brokerage accounts with related parties totaling $2,700 and $17,795, respectively.

As of September 30, 2018, and March 31, 2018, the Company had loans issued to related parties totaling $66 and $1,748, respectively.

As of September 30, 2018, and March 31, 2018, the Company had margin lending receivables with related parties totaling $18,524 and $8,748, respectively.

As of September 30, 2018, and March 31, 2018, the Company had advances received for the sale of fixed assets from a related party totaling $0 and $288, respectively.

As of September 30, 2018, and March 31, 2018, the Company had margin lending payables due to related parties, totaling $0 and $81, respectively.

As of September 30, 2018, and March 31, 2018, the Company had loans received from a related party totaling $998 and $99, respectively.

As of September 30, 2018, and March 31, 2018, the Company had securities sold, but not yet purchased from a related party totaling $293 and $0, respectively.

As of September 30, 2018, and March 31, 2018, the Company had accounts payable from a related party totaling $946 and $0, respectively.

As of September 30, 2018, and March 31, 2018, the Company had customer liabilities on brokerage accounts and bank accounts of related parties totaling $20,165 and $3,402, respectively. As of September 30, 2018, and March 31, 2018, the Company had restricted customer cash on brokerage accounts of related parties totaling $7,867 and $2,004, respectively.