A-Mark Precious Metals, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Related Party Transactions (Tables)

Related Party Transactions (Tables)

12 Months Ended

Jun. 30, 2021

As of June 30, 2021 and June 30, 2020, the Company had related party receivables and payables balances as set forth below:

in thousands
	June 30, 2021					June 30, 2020
	Receivables			Payables		Receivables		Payables
Stack's Bowers Galleries	$	3,576		$	—	$	7,981	$	—
Equity method investees⁽²⁾		10,693	⁽¹⁾		84		5,522		3,421
SilverTowne L.P.		—			36		77		—
	$	14,269		$	120	$	13,580	$	3,421

(1)	Balance primarily represents receivables, net (shown as components of receivables and derivative assets).

(2)	As of June 30, 2021, the balance excludes the net receivables or payables of JMB, as a result of it becoming a consolidated entity of the Company as of March 19, 2021. (See Note 1.)

Schedule of Sales and Purchases of Related Parties

During the years ended June 30, 2021 and 2020, the Company made sales and purchases to various companies, which have been deemed to be related parties, as follows:

in thousands
	Years Ended
	June 30, 2021						June 30, 2020
	Sales			Purchases			Sales		Purchases
Stack's Bowers Galleries	$	59,037		$	66,122		$	53,783	$	47,765
Equity method investees		1,622,199	⁽¹⁾		17,020	⁽¹⁾		1,094,195		31,847
SilverTowne L.P.		16,837			4,827			8,061		748
	$	1,698,073		$	87,969		$	1,156,039	$	80,360

(1)	Includes sales and purchases with JMB through the Acquisition Date.

Schedule of Interest Income

During the years ended June 30, 2021 and 2020, the Company earned interest income related to loans made to Stack's Bowers and from financing arrangements (including repurchase agreements) with affiliated companies, as set forth below:

in thousands
	Years Ended
	June 30, 2021			June 30, 2020
Interest income from secured loans receivables	$	249		$	917
Interest income from finance products and repurchase arrangements		8,042	⁽¹⁾		6,341
	$	8,291		$	7,258

(1)	Includes JMB’s interest income from the beginning of the period through the Acquisition Date.