Company: COHN
Filing Date: 2025-05-02
Form Type: 10-Q
Source: 0001437749-25-014235
Chunk: 40

Company: Cohen & Co Inc.
Filing Date: 2025-05-02
Form: 10-Q
Item: Item 1
Chunk 40
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 Agreements  
   Overnight and    Up to   30 - 90   Greater than      
 Collateral Type:   Continuous    30 days    days    90 days    Total  
 MBS (gestation repo)  $-  $667,548  $-  $-  $667,548 
 SBA loans   28,418   -   -   -  $28,418 
  $28,418  $667,548  $-  $-  $695,966 

       Reverse Repurchase Agreements  
   Remaining Contractual Maturity of the Agreements  
   Overnight and    Up to   30 - 90   Greater than      
 Collateral Type:   Continuous    30 days    days    90 days    Total  
 MBS (gestation repo)  $-  $668,259  $-  $-  $668,259 
  $-  $668,259  $-  $-  $668,259 

   The weighted average interest rate of the repurchase agreements outstanding as of  December 31, 2024 was 5.18%. The weighted average interest rate of the reverse repurchase agreements outstanding as of  December 31, 2024 was 5.81%.

       29

   11. INVESTMENTS IN EQUITY METHOD AFFILIATES﻿  
    
   Equity method accounting requires that the Company record its investments in equity method affiliates on the consolidated balance sheets and recognize its share of the equity method affiliates’ net income as earnings each reporting period. The Company elected to use the cumulative earnings approach for the distributions it receives from its equity method investments. Under the 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 statement of cash flows. Any excess distributions would be considered as return of investment 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