Company: COHN
Filing Date: 2025-03-12
Form Type: 10-K
Source: 0001437749-25-007158
Chunk: 3050

Company: Cohen & Co Inc.
Filing Date: 2025-03-12
Form: 10-K
Item: Item 7
Chunk 3050
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 31, 2024   December 31, 2023 
 Equity securities  $1,181  $347 
 Share forward liabilities   470   24,395 
 Other investments sold, not yet purchased  $1,651  $24,742 

        F-
       26

   9. FAIR VALUE DISCLOSURES 
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   Fair Value Option 
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   The Company has elected to account for certain of its other financial assets at fair value under the fair value option provisions of ASC 825. The primary reason for electing the fair value option was to reduce the burden of monitoring the differences between the cost and the fair value of the Company’s investments, previously classified as available for sale securities, including the assessment as to whether the declines are temporary in nature and to further remove an element of management judgment.
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   Such financial assets accounted for at fair value include:
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     •  securities that would otherwise qualify for available for sale treatment; 
  •  investments in equity method affiliates that have the attributes in ASC 946-10-15-2 (commonly referred to as investment companies) or that have fair values that are readily determinable; and  
  •  investments in residential mortgage loans. 

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   The changes in fair value (realized and unrealized gains and losses) of these instruments for which the Company has elected the fair value option are recorded in principal transactions and other income in the consolidated statements of operations. All of the investments for which the Company has elected the fair value option are included as a component of other investments, at fair value in the consolidated balance sheets.
    
   The Company recognized net gains (losses) of ($62,560), ($92,931), and ($30,914) related to changes in fair value of investments that were included as a component of other investments, at fair value during the years ended  December 31, 2024, 2023, and 2022, respectively. The Company recognized net gains (losses) of $29,658, $107,816, and $307 related to changes in fair value of investments that are included as a component of other investments, sold not yet purchased during the years ended  December 31, 2024, 2023, and 2022, respectively.
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   Fair Value Measurements 
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