. DUE FROM / DUE TO RELATED PARTIES

Amounts due to related parties related to redeemable financial instruments and outstanding debt are included as components of those balances in the consolidated balance sheets. Also, interest or investment return owed on those balances are included as a component of accounts payable and other liabilities in the consolidated balance sheets. Any investment made in an equity method affiliate for which the Company does

not

elect the fair value option is included as a component of Investments in equity method affiliates in the consolidated balance sheets. Any investment made in an equity method affiliate for which the Company elected the fair value option is included as a component of other investments, at fair value in the consolidated balance sheets.

The following table summarizes the outstanding due from /due to related parties. These amounts

may

result from normal operating advances, employee advances, or from timing differences between the transactions disclosed in note

and final settlement of those transactions in cash. All amounts are primarily non-interest bearing.

DUE FROM/DUE TO RELATED PARTIES

(Dollars in Thousands)

	As of December 31,
	2020		2019
CK Capital	$	147	$	-
U.S. Insurance JV		78		-
SPAC Funds		2,255		-
Employees & other		332		466

Due from Related Parties	$	2,812	$	466