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 was 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 nine months ended December 31, 2017. 

During the three months ended December 31, 2018 and 2017, the Company earned commission income from related parties in the amounts of $11,101 and $1,392 respectively.

During the nine months ended December 31, 2018 and 2017, the Company earned commission income from related parties in the amounts of $26,723 and $3,103, 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 December 31, 2018 and March 31, 2018, the Company had bank commission receivables and receivables from brokerage clients from related parties totaling $43 and $1,055, respectively. Brokerage and other receivables from related parties result principally from commissions on the brokerage operations of related parties.

As of December 31, 2018 and March 31, 2018, the Company had cash and cash equivalents with related parties totaling $8,400 and $17,795, respectively.

As of December 31, 2018 and March 31, 2018, the Company had loans issued to related parties totaling $20 and $1,748, respectively.

As of December 31, 2018 and March 31, 2018, the Company had margin lending receivables with related parties totaling $12,347 and $8,748, respectively.

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

As of December 31, 2018 and March 31, 2018, the Company had loans received from a related party totaling $2,825 and $99, respectively.

As of December 31, 2018 and March 31, 2018, the Company had accounts payable due to a related party totaling $2,843 and $0, respectively.