Company: COHN
Filing Date: 2025-03-12
Form Type: 10-K
Source: 0001437749-25-007158
Chunk: 1011

Company: Cohen & Co Inc.
Filing Date: 2025-03-12
Form: 10-K
Item: Item 15
Chunk 1011
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 jurisdiction, various states or local jurisdictions, and France. With few exceptions, the Company is no longer subject to examination for years prior to 2018.  
    
   The Company applies ASC 740-10 in determining uncertain tax positions. The Company has evaluated its tax positions under this criteria and has determined that as of  December 31, 2024 and 2023 it has not taken any material uncertain tax positions that would require adjustment to the financial statements.
   ﻿ 

        F-
       65

   24. ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) ("AOCI")
   ﻿ 
   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) $-  $(