Company: COHN
Filing Date: 2025-03-12
Form Type: 10-K
Source: 0001437749-25-007158
Chunk: 2123

Company: Cohen & Co Inc.
Filing Date: 2025-03-12
Form: 10-K
Item: Item 3
Chunk 2123
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 method investments in  INSU Acquisition Corp. III, which completed its IPO in  December 2020 and was liquidated in  December 2022 without completing a business combination within the required time period.
    
   Dutch Real Estate Entities includes: (i) Amersfoort Office Investment I Coöperatief 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. 
    
   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.  If these SPAC sponsor entities are unsuccessful in completing a business combination and the underlying SPAC liquidates, the Company will likely receive no distributions in kind or in cash related to these investments and the remaining balances will be recorded as a component of loss from equity method investments in the consolidated statement of operations.

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   The following tables show certain summary financial data of all the Company's equity method investees.  These amounts include all equity method investees whether accounted for under the equity method or at fair value.  All information is presented on a combined basis.

       December 31, 2024    December 31, 2023  
 Total Assets  $620,512  $628,495 

 Liabilities  $317,160  $329,661 
 Equity allocable to the controlling interest   303,227   298,709 
 Noncontrolling interest   125   125 
 Total Equity   303,352   298,834 
 Total Liabilities & Equity  $620,512  $628,495 

       Year Ended December 31,  
   2024    2023    2022  
             
 Net income/(loss)  $19,618  $17,858  $(100,481)
 Net income/(loss) attributable to the investee  $19,603  $17,843  $(100,495)

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   13. GOODWILL 
   ﻿ 
   Good