Company: COHN
Filing Date: 2025-03-12
Form Type: 10-K
Source: 0001437749-25-007158
Chunk: 487

Company: Cohen & Co Inc.
Filing Date: 2025-03-12
Form: 10-K
Item: Item 1
Chunk 487
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 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 in the consolidated balance sheets are recorded as a component of principal transactions and other income in the consolidated statement of operations.
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   The following table summarizes the activities and earnings of the Company’s investments that are accounted for under the equity method. See note 4 and note 31.
     
    INVESTMENTS IN EQUITY METHOD AFFILIATES 
 (Dollars in Thousands) 

       Insurance SPAC III    Dutch Real Estate Entities    SPAC Sponsor Entities and Other    Total  
 December 31, 2021  $4,543  $5,600  $38,095  $48,238 
 Investments / advances   1,355   -   1,259   2,614 
 Distributions / repayments   -   -   (77)  (77)
 Reclasses to (from)   -   -   (20,915)  (20,915)
 Earnings / (loss) realized   (5,898)  (70)  (14,963)  (20,931)
 December 31, 2022   -   5,530   3,399   8,929 
 Investments / advances   -   -   1,896   1,896 
 Distributions / repayments   -   -   (2,091)  (2,091)
 Reclasses to (from)   -   -   (10,102)  (10,102)
 Earnings / (loss) realized   -   334   15,275   15,609 
 December 31, 2023   -   5,864   8,377   14,241 
 Investments / advances   -   -   236   236 
 Distributions / repayments   -   -   (1,026)  (1,026)
 Reclasses to (from)   -   -   (11,725)  (11,725)
 Earnings / (loss) realized   -