Company: COHN
Filing Date: 2025-03-12
Form Type: 10-K
Source: 0001437749-25-007158
Chunk: 966

Company: Cohen & Co Inc.
Filing Date: 2025-03-12
Form: 10-K
Item: Item 15
Chunk 966
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 interest rate of the reverse repurchase agreements outstanding as of  December 31, 2024 was 5.81%.
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    SECURED BORROWINGS 
 (Dollars in Thousands) 
  December 31, 2023 

       Repurchase Agreements  
   Remaining Contractual Maturity of the Agreements  
 Collateral Type:   Overnight and Continuous    Up to 30 days    30 - 90 days    Greater than 90 days    Total  
 MBS (gestation repo)  $-  $408,203  $-  $-  $408,203 

       Reverse Repurchase Agreements  
   Remaining Contractual Maturity of the Agreements  
 Collateral Type:   Overnight and Continuous   Up to 30 days   30 - 90 days   Greater than 90 days   Total 
 MBS (gestation repo)  $-  $408,408  $-  $-  $408,408 

   The weighted average interest rate of the repurchase agreements outstanding as of  December 31, 2023 was 6.1%. The weighted average interest rate of the reverse repurchase agreements outstanding as of  December 31, 2023 was 6.87%.

        F-
       37

   12. INVESTMENTS IN EQUITY METHOD AFFILIATES
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   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 in 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 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