Company: COHN
Filing Date: 2025-03-12
Form Type: 10-K
Source: 0001437749-25-007158
Chunk: 1928

Company: Cohen & Co Inc.
Filing Date: 2025-03-12
Form: 10-K
Item: Item 2
Chunk 1928
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 / (LOSS) ("AOCI")
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   The following table shows the components of other comprehensive income / (loss) and the tax effects allocated to other comprehensive income / (loss).  AOCI consists solely of foreign currency items. 
    
    ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) AND INCOME TAX EFFECT OF ITEMS ALLOCATED TO OTHER COMPREHENSIVE INCOME / (LOSS) 
 (Dollars in Thousands) 

       OCI Items    Tax Effect    Total  
 December 31, 2021  $(905) $-  $(905)
 Change in foreign currency items   (54)  -   (54)
 Other comprehensive income / (loss), net   (54)  -   (54)
 Acquisition / (surrender) of additional units in consolidated subsidiary, net   4   -   4 
 December 31, 2022   (955)  -   (955)
 Change in foreign currency items   25   -   25 
 Other comprehensive income / (loss), net   25   -   25 
 Acquisition / (surrender) of additional units in consolidated subsidiary, net   (14)  -   (14)
 December 31, 2023   (944)  -   (944)
 Change in foreign currency items   (48)  -   (48)
 Other comprehensive income / (loss), net   (48)  -   (48)
 Acquisition / (surrender) of additional units in consolidated subsidiary, net   (15)  -   (15)
 December 31, 2024  $(1,007) $-  $(1,007)

        F-
       66

   25. NET CAPITAL REQUIREMENTS 
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   JVB is subject to the net capital provision of Rule 15c3-1 under the Exchange Act, which requires the maintenance of minimum net capital, as defined therein.  CCFESA, a subsidiary of the Company, is regulated by the ACPR in France. CCFESA is subject to certain regulatory capital requirements in accordance with Articles L.533-2 et seq. of the French Financial and Monetary Code, implementing the new framework set out in the Investment Firm Regulation ("IF