Company: COHN
Filing Date: 2025-05-02
Form Type: 10-Q
Source: 0001437749-25-014235
Chunk: 41

Company: Cohen & Co Inc.
Filing Date: 2025-05-02
Form: 10-Q
Item: Item 1
Chunk 41
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) from securities 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. See notes 8 and 23.
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   The following table summarizes the activity and earnings in the Company’s investments that are accounted for under the equity method.
    
   INVESTMENTS IN EQUITY METHOD AFFILIATES
   (Dollars in Thousands)

       Dutch Real Estate Entities    SPAC Sponsor Entities and Other    Total  
 January 1, 2025  $5,105  $18,325  $23,430 
 Investments / advances   -   -   - 
 Distributions / repayments   -   (1,308)  (1,308)
 Reclasses to (from)   -   (113)  (113)
 Earnings / (loss) recognized   316   2,102   2,418 
 March 31, 2025  $5,421  $19,006  $24,427 

       Dutch Real Estate Entities    SPAC Sponsor Entities and Other    Total  
 January 1, 2024  $5,864  $8,377  $14,241 
 Investments / advances   -   -   - 
 Distributions / repayments   -   (5)  (5)
 Reclasses to (from)   -   -   - 
 Earnings / (loss) recognized   (116)  29,161   29,045 
 March 31, 2024  $5,748  $37,533  $43,281 

   Dutch Real Estate Entities include: (i) Amersfoort Office Investment I Cooperatief U. A. (“AOI”), a company based in the Netherlands that invests in real estate, and (ii) CK Capital Partners B.V. (“CK Capital”), a company based in the Netherlands that manages investments in real estate.  See note 24.  The amounts included as SPAC Sponsor Entities and Other represent the Company's investment in SPAC sponsor entities that have not yet completed a business combination or from SPAC sponsor entities that have completed business combinations but have not yet distributed shares to sponsor investors and other equity method investments.