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Related Party Transactions
9 Months Ended
Sep. 30, 2017
Related Party Transactions  
Related Party Transactions

4. Related Party Transactions

Other current assets includes receivables from related parties of $0.5 million and $0.9 million as of September 30, 2017 and December 31, 2016, respectively. Accrued expenses and other liabilities includes dividends payable to noncontrolling interests of $2.4 million as of September 30, 2017. For the nine months ended September 30, 2017, dividends declared includes dividends declared to Fila Korea of $14.2 million. Also, prior to its initial public offering, the Company had historically incurred interest expense payable to related parties on its outstanding convertible notes and bonds with common stock warrants. Related party interest expense totaled $10.8 million and $25.9 million for the three and nine months ended September 30, 2016, respectively.