Company: COHN
Filing Date: 2025-03-12
Form Type: 10-K
Source: 0001437749-25-007158
Chunk: 967

Company: Cohen & Co Inc.
Filing Date: 2025-03-12
Form: 10-K
Item: Item 15
Chunk 967
---
 in the consolidated balance sheets are recorded as a component of principal transactions and other income in the consolidated statement of operations.
   ﻿ 
   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   -   (759)  22,463   21,704 
 December 31, 2024  $-  $5,105  $18,325  $23,430