Company: COHN
Filing Date: 2025-03-12
Form Type: 10-K
Source: 0001437749-25-007158
Chunk: 3240

Company: Cohen & Co Inc.
Filing Date: 2025-03-12
Form: 10-K
Item: Item 7A
Chunk 3240
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 cumulative earnings approach, any distributions received up to the amount of cumulative earnings are treated as return on investment and classified in operating activities within the cash flows. Any excess distributions would be considered as return of investments and classified in investing activities.
    
   ﻿The Company has certain equity method affiliates for which it has elected the fair value option.  Those investees are excluded from the table below.  Those investees are included as a component of other investments, at fair value in the consolidated balance sheets.  All gains and losses (unrealized and realized) from investments classified as other investments, at fair value in the consolidated balance sheets are recorded as a component of principal transactions and other income in the consolidated statement of operations.
   ﻿ 
   The following table summarizes the activities and earnings of the Company’s investments that are accounted for under the equity method. See note 4 and note 31.
     
    INVESTMENTS IN EQUITY METHOD AFFILIATES 
 (Dollars in Thousands) 

       Insurance SPAC III    Dutch Real Estate Entities    SPAC Sponsor Entities and Other    Total  
 December 31, 2021  $4,543  $5,600  $38,095  $48,238 
 Investments / advances   1,355   -   1,259   2,614 
 Distributions / repayments   -   -   (77)  (77)
 Reclasses to (from)   -   -   (20,915)  (20,915)
 Earnings / (loss) realized   (5,898)  (70)  (14,963)  (20,931)
 December 31, 2022   -   5,530   3,399   8,929 
 Investments / advances   -   -   1,896   1,896 
 Distributions / repayments   -   -   (2,091)  (2,091)
 Reclasses to (from)   -   -   (10,102)  (10,102)
 Earnings / (loss) realized   -   334   15,275   15,609 
 December 31, 2023   -   5,864   8,377   14,