Company: COHN
Filing Date: 2025-08-04
Form Type: 10-Q
Source: 0001437749-25-024506
Chunk: 203

Company: Cohen & Co Inc.
Filing Date: 2025-08-04
Form: 10-Q
Item: Item 8
Chunk 203
---
241

        Investments / advances 

       -

       -

       236

       236

        Distributions / repayments 

       -

       -

       (1,026
       )

       (1,026
       )

        Reclasses to (from) 

       -

       -

       (11,725
       )

       (11,725
       )

        Earnings / (loss) recognized 

       (759
       )

       -

       22,463

       21,704

        December 31, 2024 
        
       $
       5,105

       $
       -

       $
       18,325

       $
       23,430

   Dutch Real Estate Entities include: (i) Amersfoort Office Investment I Cooperatief 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.  See note 24.  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.
    
   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.

        June 30, 2025 

        December 31, 2024 

        Total Assets 
        
       $
       784,582

       $
       620,512

        Liabilities 
        
       $
       253,078

       $
       317,160

        Equity allocable to the controlling interest 

       531,379

       303,227

        Noncontrolling interest 

       125

       125

        Total Equity 

       531,504

       303,352

        Total Liabilities & Equity 
        
       $
       784,