Company: COHN
Filing Date: 2025-03-12
Form Type: 10-K
Source: 0001437749-25-007158
Chunk: 1408

Company: Cohen & Co Inc.
Filing Date: 2025-03-12
Form: 10-K
Item: Item 1A
Chunk 1408
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 -   (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   -   (759)  22,463   21,704 
 December 31, 2024  $-  $5,105  $18,325  $23,430 

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   Insurance SPAC III represents the Company's consolidated subsidiaries' equity 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.

        F-
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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