Company: COHN
Filing Date: 2025-03-12
Form Type: 10-K
Source: 0001437749-25-007158
Chunk: 2432

Company: Cohen & Co Inc.
Filing Date: 2025-03-12
Form: 10-K
Item: Item 4
Chunk 2432
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s due to related parties related to redeemable financial instruments and outstanding debt are included as components of those balances in the consolidated balance sheets.  In addition, 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 31 and final settlement of those transactions in cash. All amounts are primarily non-interest bearing.
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    DUE FROM/DUE TO RELATED PARTIES 
 (Dollars in Thousands) 

       December 31, 2024    December 31, 2023  
 CREO JV  $74  $- 
 Employee & other   458   319 
 SPAC Fund - other receivable   127   15 
 U.S. Insurance JV   282   438 
 Due from Related Parties  $941  $772 

        F-
       81

   SCHEDULE I 
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    COHEN & COMPANY INC.   
 CONDENSED FINANCIAL INFORMATION OF REGISTRANT 
 COHEN & COMPANY INC.  (PARENT COMPANY) 
Unaudited
 Balance Sheets 
 (Dollars in Thousands) 

       December 31, 2024    December 31, 2023  
 Assets         
 Cash  $-  $- 
 Investment in Cohen & Company, LLC   67,743   67,670 
 Prepaid income taxes   20   38 
 Total assets  $67,763  $67,708 
         
 Liabilities         
 Accrued interest and other liabilities  $340  $342 
 Deferred income taxes   437   468 
 Debt   25,258   25,216 
 Total liabilities   26,035   26,026 
         
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