ࡱ>  l \pThe Free Software Foundation B=PF0*8X@"1 Helvetica1Courier1 Courier New1 Courier New1 Helvetica$#,##0_);($#,##0)$#,##0_);[Red]($#,##0)$#,##0.00_);($#,##0.00)$#,##0.00_);[Red]($#,##0.00)-**_($* #,##0_);_($* (#,##0);_($* "-"_);_(@_)*)'_(* #,##0_);_(* (#,##0);_(* "-"_);_(@_)5,2_($* #,##0.00_);_($* (#,##0.00);_($* "-"??_);_(@_)2+/_(* #,##0.00_);_(* (#,##0.00);_(* "-"??_);_(@_)2$#,##0.00;[Red]$#,##0.003$#,##0.00;[Red]($#,##0.00)4$#,##0;[Red]($#,##00)50.00%;[Red](0.00%)6 0%;[Red](0%)7#,##0.00;[Red](#,##0.00)8#,##0;[Red](#,##0)                + ) , *   Ј ~~ ؈ ~~#؈ ~~ ؈ ~~8#܈ ~~"؈ ~~<#܈ ~~4#܈ ~~7#܈ ~~83ffff̙̙3f3fff3f3f33333f33 FORM 10KAB RILEY FINANCIAL INC&Item 10 Directors Executive Off%+Executive Officers6Summary Compensationb[Stock Option Grants uOutstanding Equity AwardsV Stock Vested&Payments Due Upon Termination o$Elements of 2017 CompensationElements of 2017 (1)BDirector CompensationBeneficial OwnershipNO TITLE&B Riley Amended and Restated 20 NO TITLE (1)&aFBR Co. Amended and Restated 20/ NO TITLE (2)&7Item 14 Principal Accounting Fe1B Exhibit Index~]Exhibit Index (1)RExhibit Index (2)#Exhibit Index (3)sExhibit Index (4)v NO TITLE (3) l  +  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??B RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } } >       B. Riley Financial, Inc.10-K/A 04/04/2018 FORM 10-K/A (Mark One) ?< 4ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE ' SECURITIES EXCHANGE ACT OF 1934  3 +For the fiscal year ended December 31, 2017 or ?-%TRANSITION REPORT PURSUANT TO SECTION2*13 OR 15(d) OF THE SECURITIES EXCHANGE ACTOF 1934NF For the transition period from _____________ to _____________$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/:ymKxj,aD8, =PF0*8X> @:   l    dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KA!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } 0} +       B. Riley Financial, Inc.10-K/A 04/04/2018 B. RILEY FINANCIAL, INC.Delaware 27-0223495' (State or Other Jurisdiction of, $(I.R.S. Employer Identification No.) & Incorporation or Organization)  * "21255 Burbank Boulevard, Suite 400~  Woodland Hills, CA0((Address of Principal Executive Offices) (Zip Code)$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/0xl`6Q0$=PF0*8X> @ l  *  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INCExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } $ } U} $ } } $ } 6       B. Riley Financial, Inc.10-K/A 04/04/2018H@Item 10. Directors, Executive Officers and Corporate Governance. Name Age Committees  Bryant R. Riley ~   None   Andrew Gumaer ~   None  Thomas J. Kelleher       ~   None  Gary K. Wunderlich, Jr. ~   NoneRobert L. Antin~ Compensation CommitteeRobert D?Agostino~ 5-Compensation Committee*, Corporate Governance CommitteeMichael J. Sheldon~ Compensation Committee Todd D. Sims~ Audit CommitteeRichard L. Todaro~ .&Audit Committee*, Corporate Governance CommitteeMikel H. Williams~ -%Audit Committee, Corporate Governance Committee*.&*Chairman of the respective committee.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/@0 D\PD8'#`z)W=PF0*8X> @" l  [6  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } a} $ } $4} $ } } $       B. Riley Financial, Inc.10-K/A 04/04/2018Executive Officers NamePosition Age Bryant R. Riley , $Chairman and Chief Executive Officer ~   Thomas J. Kelleher   President ~   Phillip J. Ahn 3 +Chief Financial Officer and Chief Operating ~     Officer  Andrew Gumaer + #Chief Executive Officer of GAG, LLC ~  1)Executive Vice President, General Counsel~ Alan N. Forman and SecretaryHoward Weitzman~ /'Senior Vice President, Chief AccountingOfficer$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/6a~rf-G<0$=PF0*8X> @ l  %BYZ  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } } $ }  } $ }  } $ }  } $ }  } $ } y} $ } y} $ %      B. Riley Financial, Inc.10-K/A 04/04/2018Summary Compensation    Non-Equity          Stock   Incentive Plan     Name and Principal       Bonus ($)    Awards ($)    Compensation      Position (1)  Year   Salary ($)  (2) (3)  ~    ($) (5)    Total ($)  Bryant R. Riley  ~   ~ /  ~     ~ $   ~ WB   ~ ׊  Chairman and Chief  ~   ~ O  ~    ~ f   ~ $   ~ f"m Executive Officer~ ~~ O  ?   ~  4~ ~ RF     Phillip J. Ahn~ ~ /~  l   ~  O~ #~ NChief Financial Officer~ ~ "  ?   ~   ~ B'~ &ZGand Chief Operating~ ~~ "  ?   ~  N ~ R5~ >Officer           Andrew Gumaer~ ~ ~  V!    ~  ^~ zP'~ `Chief Executive Officer~ ~ O~     ~  ~ $~ @d of GAG, LLC~ ~~ O  ?   ~  ~ ~ "=     Thomas J. Kelleher~ ~ f~     ~  ^~ *~ Vc President~ ~   ?   ~  ~ -~ S~ ~~   ?   ~  ~ v#~ NI     Alan N. Forman~ ~ ve~  l   ~   ~ +!~ vE Executive Vice President~ ~ m  ?   ~  ~ $~ N?and General Counsel~ ~~ 2   ?   ~  Z~ 5 ~  Dl|pdR"x]IuM. !"#$ !$"____________________________1#)Created by Morningstar Document Research.0$(http://documentresearch.morningstar.com/ P=PF0*8X> @z$$##""         l  s  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } a} $ }  } $ }  }  $ }  } $ } y} $ }  } $ }  } $       B. Riley Financial, Inc.10-K/A 04/04/2018Stock Option Grants     All Other     1 )Estimated Future Payouts under Non-Equity   Stock          Incentive Plan Awards   Awards:                    Number of    Grant Date     Grant Date    Threshold   Target   Maximum   Units of    Fair Value  Name ~   ~   ~   ~    (#)   ($) (1) Bryant R. Riley 6/13/2017~   ~  2)  ~ eR~ \~ $     Phillip J. Ahn 6/13/2017~   ~     ~ "@,~ n.~ O      Andrew Gumaer 6/13/2017~   ~  j  ~ 0~  z~ ~     Thomas J. Kelleher 6/13/2017~   ~    ~ zG5~  z~ ~     Alan N. Forman 6/13/2017~ ^&  ~  r  ~ 2)~ ~  $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/<}qexu(3z=PF0*8X> @                 l  o  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option Grants Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } a} $ }  } $ } y} $                              B. Riley Financial, Inc.10-K/A 04/04/2018!Outstanding Equity Awards Number ofMarket Value of   Units of Stock   Units of Stock     That Have Not    That Have Not    Vested   Vested  Name  (#) (1)  ~   Bryant R. Riley  ~    ~ H Phillip J. Ahn~ f~ bL$ Andrew Gumaer~ ~ _-Thomas J. Kelleher~ ~ _-Alan N. Forman~  ~ 9$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/: wk_Ti*=PF0*8X> @j          l  -  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } a} $ }  } $ }  } $                             B. Riley Financial, Inc.10-K/A 04/04/2018 Stock Vested Number of   Shares   Value Realized  Name   Acquired on    on Vesting ~   (#)  ~   Bryant R. Riley  ~ f   ~           Phillip J. Ahn~ ~   Andrew Gumaer~ ~ n Thomas J. Kelleher~ ~ n Alan N. Forman~ ~~ & $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/8xl:`v !3u=PF0*8X> @R        l  )  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock VestedElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } a} $ } U} $ } y}  $ } U} $ } U} $ } U} $ } y} $       B. Riley Financial, Inc.10-K/A 04/04/2018aYPayments Due Upon Termination other than for Cause, including Following Change in Control   Non-Equity     Cash   Stock   Incentive Plan    All Other          Payment   Awards    Compensation    Compensation   Benefits   Total  Name  ~    ~    ~    ~    ~    ~   Bryant R. Riley  ~ $   ~ H   ~ 2)   ~ :   ~ n   ~ B  Phillip J. Ahn  ~ j   ~ bL$   ~     ~ K   ~ n   ~ z1T  Andrew Gumaer~ ~ _-  ~  j  ~ ^~ n~ eThomas J. Kelleher~ ~ _-  ~  R  ~ ^~ n~ ngAlan N. Forman~ b~ 9  ~  r  ~ 8 ?~ F$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/0 C7+1-N znb:=PF0*8X> @r         l    dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } $} $ } 0} $ } 0       B. Riley Financial, Inc.10-K/A 04/04/2018%Elements of 2017 CompensationElement DescriptionFunction  Base Salary  Fixed cash compensation . &Provides basic compensation at a level    . &consistent with competitive practices;    0 (reflects role, responsibilities, skills,    . &experience and performance; encourages      retention&Performance-Based Cash Bonuses0(Cash bonuses earned based on performance-%Motivates and rewards for achievement/'under the terms of the Management Bonus/'of annual company financial performance%Plan (?B. Riley Bonus Plan?). goal$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/2+sg[Y1J>2 =PF0*8X> @ l    dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationDirector CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } U5} $ } y<} $ } I;       B. Riley Financial, Inc.10-K/A 04/04/2018%Elements of 2017 CompensationDiscretionary Bonuses6.Discretionary bonuses awarded in circumstances%Rewards excellent performance  5 -where individual contribution and performance  relative to the duties,  / 'was excellent; payable in cash or stock * "responsibilities, and functions of  8 0at the discretion of the compensation committee. ' an individual executive officer     # Long-Term Equity Incentives 1 )Equity awards granted at the compensation 7 /Motivates and rewards for financial performance0(committee?s discretion under the Amended6.over a sustained period; strengthens mutuality/'and Restated 2009 Stock Incentive Plan.91of interests between executives and stockholders;-%increases retention; rewards creationof shareholder valueBenefits5-Defined contribution savings plan, healthcare/'Provides market competitive savings and/'plan and other standard company benefit5-health and welfare benefit programs available/'plans. Named executive officers receive80to other employees based on standard eligibility)!same coverage as other employees.criteria4,Executive Perquisites and Other Arrangements.&We do not provide perquisites, defined'Not applicable, except as noted:2benefit plans (other than the defined contribution.&plan available to employees generally)$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/@a Dsg[?/Dm1 v(`=PF0*8X> @ l  R  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Beneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } !} $ }  } $ }  }  $ } } $                             B. Riley Financial, Inc.10-K/A 04/04/2018Director Compensation    Name (1)  Fees Earned or   Stock    Total ($)     Paid in Cash   Awards ($) (4)  ~  Robert D?Agostino  ~ bM   ~ q   ~ Z  Robert L. Antin  ~ >   ~ q   ~ r Richard Hendrix (2) ? ?    ? Michael J. Sheldon~ ~ q  ~    Todd D. Sims~ i~ q  ~   Richard L. Todaro~ *~ q  ~  * Mikel H. Williams~ ^\~ q  ~  ^ #Gary K. Wunderlich, Jr. (3) ? ?    ?     $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/8 {ocOcO/{S=PF0*8X> @J         l  *#  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director Compensation NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } $4} $ } y} $ }  } $ *                                  B. Riley Financial, Inc.10-K/A 04/04/2018Beneficial OwnershipShares Beneficially    Owned (2). &Name or Group of Beneficial Owners (1)  Number   Percent / 'Directors and Named Executive Officers:         Bryant R. Riley (3)  ~ *   ~ B % Phillip J. Ahn  ~ ʎ    * Thomas J. Kelleher (4)~ ~? %Andrew Gumaer (5)~ %ffffff@ %Alan N. Forman~ N *Gary K. Wunderlich, Jr.~ ~ *Robert D?Agostino~  G *Robert L. Antin~ 5  *Michael J. Sheldon ? * Todd D. Sims~ F *Richard L. Todaro~ &; *Mikel H. Williams~ * *3+Executive officers and directors as a group~ :m6@ % (13 persons):5% Stockholders:/'Daniel Asher and associated persons (6)~ l!@ %D5l|pd!mVNKY[``T;S ! " # $ % & ' ( ) 1 )Funds associated with Elliott Associates,  ~ Jƌ    ffffff!@ %!L.P. (7)/"'Neil S. Stubin as President and Manager""~ "r""""@ "%1#)of MILFAM LLC. and associated persons (8).$&Funds associated with Nokomis Capital,$$~ $RR$$$$ffffff@ $%% L.L.C. (9)&$'____________________________1()Created by Morningstar Document Research.0)(http://documentresearch.morningstar.com/bN}=PF0*8X> @:))((''    l  MQK=  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } U} = M      B. Riley Financial, Inc.10-K/A 04/04/2018NO TITLE * Represents less than 1%.~ 0 (Unless otherwise indicated, the business 9 1address of each holder is c/o B. Riley Financial, 6 .Inc., 21255 Burbank Blvd., Suite 400, Woodland  Hills, CA 91367.~ 0 (Applicable percentage ownership is based0(on 26,633,266 shares of our common stock7/outstanding as of February 28, 2018. Beneficial-%ownership is determined in accordance80with the rules of the SEC and is based on voting4,and investment power with respect to shares,4,subject to the applicable community property0(laws. Shares of our common stock subject.&to options or other contractual rights-%currently exercisable, or exercisable/'within 60 days after February 28, 2018,.&are deemed outstanding for the purpose-%of computing the percentage ownership/'of the person holding such options, but0(are not deemed outstanding for computing5-the percentage ownership of any other person.~ 1)Represents 3,998,364 of our common shares0(beneficially owned by Mr. Riley directly5-or jointly with his wife, 2,180 of our commonD l|p?nF}@p0v8|7 !"#$%&'()*+,-./0123456789:;<=>? . &shares beneficially owned by Mr. Riley!/!'in custodial accounts for his children,"2"*61,917 of our common shares held of record#2#*by the B. Riley and Co., LLC 401(k) Profit$/$'Sharing Plan FBO Bryant Riley, which we%2%*refer to as the riley profit sharing plan,&0&(and 200,000 of our common shares held of'7'/record by the Robert Antin Children Irrevocable(2(*Trust dtd 1/1/01, which we refer to as the)4),Antin Trust. Mr. Riley serves as the trustee*0*(of the riley profit sharing plan and the+2+*Antin Trust and, as such, has the power to,1,)vote or dispose of the securities held of-2-*record by each of the riley profit sharing.2.*plan and the Antin Trust and may be deemed/0/(to beneficially own such securities. The020*business address of each of Mr. Riley, the1/1'riley profit sharing plan and the Antin202(Trust is 11100 Santa Monica Blvd., Suite3+3#800, Los Angeles, California 90025.~ 4.4&Represents 31,879 of our common shares535+beneficially owned by Mr. Kelleher, 456,2486;63of our common shares held of record by Mr. Kelleher7/7'and M. Meighan Kelleher as trustees for848,the Kelleher Family Trust, 600 of our common9.9&shares held with dispositive power for:4:,Mary Meighan Kelleher IRA, 600 of our common;.;&shares held with dispositive power for<2<*Lyndsey Kelleher, 600 of our common shares=4=,held of record by Thomas J. Kelleher as UTMA>/>'custodian for daughter Kaitlin Kelleher?:?2and 600 of our common shares held with dispositiveD lA~>q1l*i)k _W@ABCDEFGHIJKL@$@power for Mackenna Kelleher.~ A3A+Represents (i) 285,166 of our common sharesB5B-held of record by Mr. Gumaer and (ii) 336,000C7C/of our common shares held of record by Andrew &D5D-Dana Gumaer as Trustees for the Gumaer LivingE/E'Trust, as to which Mr. Gumaer disclaimsF1F)beneficial ownership except to the extentG#Gof such pecuniary interest.HI$J____________________________1K)Created by Morningstar Document Research.0L(http://documentresearch.morningstar.com/Bw6=PF0*8X> @LLKKJJ l  \  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } 0.} $ }  } $ } $}  $ } y} $                                 B. Riley Financial, Inc.10-K/A 04/04/2018?7B. Riley Amended and Restated 2009 Stock Incentive Plan     Plan Category   Number of    Weighted-   Number of Securities     Shares to   Average   Remaining Available   be Issued Upon   Exercise   for    Exercise of   Price of   Future Issuance    Outstanding    Outstanding   UnderOptions,Options,  Equity Warrants andWarrants  Compensation PlansRights and Rights  (excluding securities (a)(b)(3)   reflected in   column (a))   (c)-%Equity compensation plans approved by~ "[0 ?  ~  u our stockholders (1).&Equity compensation plans not approved ? ?    ? by our stockholders (2) Total~ "[0 ?  ~  u $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/@ DeYMA |sP@E9-=PF0*8X> @                    l    dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } U} $4       B. Riley Financial, Inc.10-K/A 04/04/2018NO TITLE~ .&Includes our Amended and Restated 2009  Stock Incentive Plan.~ 1 )All of our equity compensation plans were % approved by our stockholders.~ 2 *Awards listed in column (a) are restricted 3 +stock unit awards, which have no associatedexercise price.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/,\||p0G=PF0*8X> @ l  .  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1) NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } 0.} $ } y} $ } $}  $ } y} $                                 B. Riley Financial, Inc.10-K/A 04/04/2018H@FBR Co. Amended and Restated 2006 Long-Term Stock Incentive Plan     Plan Category   Number of    Weighted-   Number of Securities     Shares to   Average   Remaining Available   be Issued Upon   Exercise   for    Exercise of   Price of   Future Issuance    Outstanding    Outstanding   UnderOptions,Options,  Equity Warrants andWarrants  Compensation PlansRights and Rights  (excluding securities (a)(b)(3)   reflected in   column (a))   (c)-%Equity compensation plans approved by~ VA ?  ~  fz our stockholders (1).&Equity compensation plans not approved ? ?    ? by our stockholders (2) Total~ VA ?  ~  fz $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/@ D\PD8sjG7<0$=PF0*8X> @                    l  ?7  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } U} $4       B. Riley Financial, Inc.10-K/A 04/04/2018NO TITLE~ $Includes our FBR Stock Plan.~ 1 )All of our equity compensation plans were % approved by our stockholders.~ 2 *Awards listed in column (a) are restricted 3 +stock unit awards, which have no associated  exercise price.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/*h|p:~;=PF0*8X> @ l  xA  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2) Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } $} $ }  } $ }  } $                       B. Riley Financial, Inc.10-K/A 04/04/201880Item 14. Principal Accounting Fees and Services.    Fiscal 2016    Fiscal 2017  Audit Fees (1) ~ j,  ~ "N  Audit-Related Fees (2)  ~    ~ &{  Tax Fees   ?    ?  All Other Fees   ?    ?  TOTAL~ h/~ U$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/,|l`TH$(OC7=PF0*8X> @J      l  :|Q\  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting FeExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } I } $ } y<} $ } }  }   :      B. Riley Financial, Inc.10-K/A 04/04/2018 Exhibit Index!Incorporated by Reference Exhibit   Description  Form Exhibit  Filing Date No.        2.1+ 2 *Acquisition Agreement, dated May 19, 2014,  8-K @  5/19/2014  2 *by and among the registrant, Darwin Merger3+Sub I, Inc., B. Riley Capital Markets, LLC,6.B. Riley and Co. Inc., B. Riley & Co. Holding,-%LLC, Riley Investment Management LLC,and Bryant Riley. 2.2+1)Agreement and Plan of Merger, dated as of 8-K@5/6/20161)May 4, 2016, by and among the registrant,2*Unify Merger Sub, Inc., and United Online, Inc. 2.3+/'Amended and Restated Agreement and Plan S-4/A Appendix A5/1/20172*of Merger, dated as of March 15, 2017, and(File No. 333-216763)1)effective as of February 17, 2017, by and6.among FBR & Co., the registrant and BRC Merger Sub, LLC. 2.4+3+Merger Agreement, dated as of May 17, 2017, 8-K@ 5/18/20174,by and among the registrant, Foxhound MergerD] lwk7Uk6P9(\ !"#$%&'()*+,-./0123456789  1 )Sub, Inc., Wunderlich Investment Company,!!0!(Inc. and the Stockholder Representative.""""""" #2.5+#1#)Agreement and Plan of Merger, dated as of# #8-K#@# 11/9/2017$$6$.November 9, 2017, by and among the registrant,%%5%-B. R. Acquisition Ltd. and magicJack VocalTec&& &Ltd.'''''''(@(:(2Amended and Restated Certificate of Incorporation,( (8-K(@( 8/18/2015))$)dated as of August 17, 2015.*******+ @+0+(Amended and Restated Bylaws, dated as of+ +10-Q+ @+ 11/6/2014,,,November 6, 2014.-------.ffffff@.).!Form of common stock certificate.. .10-K.ffffff@. 3/30/2015///////0@0/0'Base Indenture, dated as of November 2,0 08-K0ffffff@0 11/2/201611/1'2016, by and between the registrant and2232+U.S. Bank National Association, as Trustee.33333334333333@4.4&First Supplemental Indenture, dated as4 48-K4@4 11/2/201655:52of November 2, 2016, by and between the registrant66.6&and U.S. Bank National Association, as$7____________________________18)Created by Morningstar Document Research.09(http://documentresearch.morningstar.com/8 g.a/e/Q|T=PF0*8X> @"998877 l  Lwm0{  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (2)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } U} $ } y<} $ } } U}  L      B. Riley Financial, Inc.10-K/A 04/04/2018 Exhibit Index@+#Form of 7.50% Senior Note due 2021. 8-K@ 11/2/2016        @ , $Second Supplemental Indenture, dated  8-K ffffff@  5/31/2017  9 1as of May 31, 2017, by and between the registrant  . &and U.S. Bank National Association, as   Trustee.ffffff@+#Form of 7.50% Senior Note due 2027. 8-Kffffff@ 5/31/2017@.&Third Supplemental Indenture, dated as 8-Kffffff@ 12/13/20170(of December 13, 2017, by and between the6.registrant and U.S. Bank National Association, as Trustee.333333@+#Form of 7.25% Senior Note due 2027. 8-Kffffff@ 12/13/2017333333$@/'Security Agreement, dated as of October 10-Q%@ 8/31/2009/'21, 2008, by and between Great American4,Group WF, LLC and Wells Fargo Bank, National-%Association (Successor to Wells FargoRetail Finance, LLC).ffffff$@4,Escrow Agreement, dated as of July 31, 2009, 8-K333333%@8/6/20091)by and among Alternative Asset ManagementD lwkY-JcB^/Y !"#$%&'()*+,-./0123456789:;<=>?  1 )Acquisition Corp., the registrant, Andrew!!-!%Gumaer, as the Member Representative,""."&and Continental Stock Transfer & Trust###Company.$$$$$$$ %10.3#%4%,Form of Director and Officer Indemnification% %8-K%Q8$@%8/6/2009&&& Agreement.'''''''($@(-(%Loan and Security Agreement (Accounts( (8-K(333333$@( 5/26/2011))/)'Receivable & Inventory Line of Credit),**4*,dated as of May 17, 2011, by and between BFI++1+)Business Finance and Great American Group,,+,#Advisory & Valuation Services, LLC.-------.%@.5.-Second Amended and Restated Credit Agreement,. .8-K.333333$@. 7/19/2013//1/)dated as of July 15, 2013, by and between0040,Great American Group WF, LLC and Wells Fargo11#1Bank, National Association.22222223333333%@323*Third Amended and Restated Guaranty, dated3 38-K3ffffff$@3 7/19/201344:42as of July 15, 2013, by and between the registrant55/5'and Great American Group, LLC, in favor6626*of Wells Fargo Bank, National Association.77777778ffffff%@828*Uncommitted Liquidation Finance Agreement,8 88-K8333333$@8 3/25/20149939+dated as of March 19, 2014, by and among GA::4:,Asset Advisors Limited, each special purpose;;/;'vehicle affiliated to GA Asset Advisors<<0<(Limited which accedes to such agreement,==&=and Burdale Financial Limited.>>>?%@?-?%Master Guarantee and Indemnity, dated? ?8-K?ffffff$@? 3/25/2014Dq lj \t>t& @KKJJII l  J4  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (3)Exhibit Index (4) NO TITLE (3)U } } $ } I;} $ } }  }  J      B. Riley Financial, Inc.10-K/A 04/04/2018 Exhibit Index10.10#2*Amended and Restated Employment Agreement, 8-K333333%@ 5/19/2014  4 ,dated as of May 19, 2014, by and between the  % registrant and Andrew Gumaer.        Q8$@ . &Form of Registration Rights Agreement.  8-K ffffff$@  5/19/2014       = ףp=$@/'First Amendment to Credit Agreement and 10-Q%@ 8/14/2014/'Limited Consent and Waiver, dated as of4,May 28, 2014, by and among Wells Fargo Bank,,$National Association, Great American1)Group WF, LLC, Great American Group, Inc.&and Great American Group, LLC.(\B$@/'Subordinated Unsecured Promissory Note, 10-Q%@5/7/20156.dated March 10, 2015, issued by the registrant*"to Riley Investment Partners, L.P.HzG$@2*Third Amendment to Credit Agreement, dated 10-Qffffff%@5/7/20154,as of February 5, 2015, by and between Great4,American Group WF, LLC and Wells Fargo Bank,National Association.L$@-%Fourth Amendment to Credit Agreement, 10-Q%@5/7/20155-dated as of February 19, 2015, by and betweenD lwkD^ v+F1Kn !"#$%&'()*+,-./0123456789:;<=>?  0 (Great American Group WF, LLC, GA Retail,!!8!0Inc. and Wells Fargo Bank, National Association."""""""#10.16##1#)Amended and Restated 2009 Stock Incentive# #10-Q#333333$@# 8/11/2015$$ $Plan.%%%%%%%&10.17#&1&)Amended and Restated 2009 Stock Incentive& &10-Q&ffffff$@& 8/11/2015''7'/Plan - Form of Restricted Stock Unit Agreement.((((((()10.18#)1))Amended and Restated 2009 Stock Incentive) )10-Q)$@) 8/11/2015**4*,Plan - Stock Bonus Program and Form of Stock+++Bonus Award Agreement.,,,,,,,-10.19#-/-'Employment Agreement, dated as of April- -10-Q-$@- 8/11/2015../.'13, 2015, by and between the registrant///and Alan N. Forman.0000000110.20#111)B. Riley Financial, Inc. Management Bonus1 18-K1333333$@1 8/18/201522 2Plan.33333334Qk$@424*Fifth Amendment to Credit Agreement, dated4 410-Q4333333$@48/5/20165525*June 10, 2016, by and among Great American6606(Group WF, LLC, GA Retail, Inc. and Wells77)7!Fargo Bank, National Association.88888889q= ףp$@909(Sixth Amendment and Joinder under Credit9 910-Q9333333$@9 11/14/2016::/:'Facility among Great American Group WF,;;6;.LLC and Wells Fargo Bank, National Association<<"<as Lender October 5, 2016.=======>(\u$@>3>+Underwriting Agreement, dated as of October> >8-K>?> 11/2/2016??9?127, 2016, by and among the registrant, WunderlichD.l` vMc&Hi2I 6Wm">@ABCDEFGHI@@3@+Securities, Inc. and Compass Point ResearchAA/A'& Trading LLC, as representative of theBB+B#several underwriters named therein.CCCCCCCD10.24#D2D*Employment Agreement, dated as of FebruaryD D8-KD333333$@D6/1/2017EE3E+17, 2017, by and among B. Riley & Co., LLC,FF.F&Richard J. Hendrix and the registrant.$G____________________________1H)Created by Morningstar Document Research.0I(http://documentresearch.morningstar.com/f6u=PF0*8X> @IIHHGG l  P(  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (4) NO TITLE (3)U } } $ } y<} $ } }  }  P      B. Riley Financial, Inc.10-K/A 04/04/2018 Exhibit Index$@/'Credit Agreement, dated as of April 13, 10-Q333333$@ 5/10/2017  / '2017, by and among United Online, Inc.,  / 'the subsidiaries of United Online, Inc.  0 (from time to time party thereto and Banc   of California, N.A.       Q$@/'Security and Pledge Agreement, dated as 10-Qffffff$@8/8/20176.of April 13, 2017, by and among United Online,0(Inc., the subsidiaries of United Online,0(Inc. from time to time party thereto and Banc of California, N.A. ףp=$@1)Unconditional Guaranty, dated as of April 10-Q$@8/8/20174,13, 2017, by the registrant in favor of Bancof California, N.A..(\$@.&Seventh Amendment to Credit Agreement, 8-K333333$@ 4/27/20176.dated as of April 21, 2017, by and among Great0(American Group WF, LLC, GA Retail, Inc.,0(GA Retail Canada, ULC, Wells Fargo Bank,4,National Association and Wells Fargo Capital#Finance Corporation Canada.10.29#1)Employment Agreement, dated as of May 17, 8-Kffffff$@7/5/2017D lwkAj9]x@Zp  !"#$%&'()*+,-./0123456789:;<=>?  5 -2017, by and among the registrant, Wunderlich!!8!0Investment Company, Inc. and Gary K. Wunderlich,"" "Jr.#######$$@$/$'Underwriting Agreement, dated as of May$ $8-K$?$ 5/24/2017%%2%*23, 2017, by and among the registrant, FBR&&4&,Capital Markets & Co. and B. Riley & Co. LLC''6'.as representatives of the several underwriters(((named therein.)))))))*Q$@*1*)At Market Issuance Sales Agreement, dated* *8-K*?* 6/28/2017++:+2as of June 28, 2017, by and between the registrant,,%,and FBR Capital Markets & Co.-------.p= ף$@.4.,Warrant Agreement, dated as of July 3, 2017,. .8-K.333333$@.7/5/2017//5/-by and between the registrant and Continental00'0Stock Transfer & Trust Company.1111111210.33#2,2$Registration Rights Agreement, dated2 28-K2$@27/5/20173373/as of July 3, 2017, by and among the registrant44/4'and the persons listed on the signature555pages thereto.66666667Gz$@7,7$Consulting Services Agreement, dated7 710-Q7%@78/8/20178828*as of July 3, 2017, by and between Richard9909(J. Hendrix and FBR Capital Markets & Co.:::;;;<10.35#<0<(Severance Agreement and General Release,< <10-Q<333333$@<8/8/2017==2=*dated as of July 3, 2017, by and among the>>3>+registrant, Richard J. Hendrix, FBR Capital??.?&Markets & Co. and B. Riley & Co., LLC.DH l[4M]+BWo,Iy%G@ABCDEFGHIJKLMNO@@@@@@@AQ$@A4A,Underwriting Agreement, dated as of DecemberA A8-KA?A 12/6/2017BB0B(6, 2017, by and among the registrant andCC0C(B. Riley FBR, Inc., as representative ofDD/D'the several underwriters named therein.EEEEEEEF= ףp$@F1F)At Market Issuance Sales Agreement, datedF F8-KF?F 12/19/2017GG8G0December 18, 2017, by and between the registrantHHHand B. Riley FBR, Inc.IIIIIIIJ10.38#J1J)Employment Agreement, dated as of JanuaryJ J8-KJ333333$@J1/5/2018KK2K*1, 2018, by and between the registrant andLLLBryant R. Riley.$M____________________________1N)Created by Morningstar Document Research.0O(http://documentresearch.morningstar.com/$,|1GeO'=PF0*8X> @OONNMM l  Q  dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3) NO TITLE (3)U } y } $ } :} $ } }  }  Q      B. Riley Financial, Inc.10-K/A 04/04/2018 Exhibit Index10.39#1)Employment Agreement, dated as of January 8-Kffffff$@1/5/2018  2 *1, 2018, by and between the registrant and   Thomas J. Kelleher.        10.40# 1 )Employment Agreement, dated as of January  8-K $@ 1/5/2018  5 -1, 2018, by and between Great American Group,LLC. and Andrew Gumaer.10.41#1)Employment Agreement, dated as of January 8-K$@1/5/20182*1, 2018, by and between the registrant andPhillip J. Ahn.10.42#*1)Employment Agreement, dated as of January2*1, 2018, by and between the registrant andAlan N. Forman.\($@80Debt Conversion and Purchase and Sale Agreement, 8-K333333$@ 1/16/20185-dated January 12, 2018, by and among B. Riley.&Financial, Inc., bebe stores, inc. and'The Manny Mashouf Living Trust. 12.1*2*Computation of Ratios of Earnings to FixedChargesD lwkRju!O,Nw !"#$%&'()*+,-./0123456789:;<=>? 21.1*  Subsidiary List    !!!!!!! "23.1*""Consent of Marcum LLP""""####### $31.1*$0$(Certification of Chief Executive Officer$$$$%%7%/pursuant to Rules 13a-14 and 15d-14 promulgated&&1&)under the Securities Exchange Act of 1934''''''' (31.2*(0((Certification of Chief Financial Officer(((())7)/pursuant to Rules 13a-14 and 15d-14 promulgated**1*)under the Securities Exchange Act of 1934+++++++,31.3***,0,(Certification of Chief Executive Officer,,,,--7-/pursuant to Rules 13a-14 and 15d-14 promulgated..1.)under the Securities Exchange Act of 1934///////031.4***000(Certification of Chief Financial Officer00001171/pursuant to Rules 13a-14 and 15d-14 promulgated2212)under the Securities Exchange Act of 19343333333432.1**404(Certification of Chief Executive Officer44445565.pursuant to 18 U.S.C. Section 1350, as adopted6656-pursuant to Section 906 of the Sarbanes-Oxley777 Act of 20028888888932.2**909(Certification of Chief Financial Officer9999::6:.pursuant to 18 U.S.C. Section 1350, as adopted;;5;-pursuant to Section 906 of the Sarbanes-Oxley<<< Act of 2002=======>101.INS*>>XBRL Instance Document>>>>???????D lDa 9u!K(V.Z@ABCDEFGHIJKLMNOP@101.SCH*@/@'XBRL Taxonomy Extension Schema Document@@@@AAAAAAAB101.CAL*B4B,XBRL Taxonomy Extension Calculation LinkbaseBBBBCCCDocumentDDDDDDDE101.DEF*E3E+XBRL Taxonomy Extension Definition LinkbaseEEEEFFFDocumentGGGGGGGH101.LAB*H.H&XBRL Taxonomy Extension Label LinkbaseHHHHIIIDocumentJJJJJJJK101.PRE*K,K$XBRL Taxonomy Extension PresentationKKKKLLLLinkbase DocumentM$N____________________________1O)Created by Morningstar Document Research.0P(http://documentresearch.morningstar.com/&@})u!nlcW/=PF0*8X> @PPOONN l    dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/?? FORM 10KAB RILEY FINANCIAL INC!Item 10 Directors Executive OffExecutive OfficersSummary CompensationStock Option GrantsOutstanding Equity Awards Stock Vested!Payments Due Upon Termination oElements of 2017 CompensationElements of 2017 (1)Director CompensationBeneficial Ownership NO TITLE!B Riley Amended and Restated 20 NO TITLE (1)!FBR Co. Amended and Restated 20 NO TITLE (2)!Item 14 Principal Accounting Fe Exhibit IndexExhibit Index (1)Exhibit Index (2)Exhibit Index (3)Exhibit Index (4)U } } I;       B. Riley Financial, Inc.10-K/A 04/04/2018NO TITLE *.&Filed with Form 10K on March 14, 2018. **2 *Furnished with Form 10K on March 14, 2018. *** Filed herewith.   +3 +Schedules to this exhibit have been omitted 0 (pursuant to Item 601(b)(2) of Regulation4,S-K. The registrant hereby agrees to furnish91a copy of any omitted schedules to the Securities-%and Exchange Commission upon request. #0(Management contract or compensatory planor arrangement.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/4|p1g']=PF0*8X> @ Root Entry FBook  6  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~