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Equity Investment

12 Months Ended

Dec. 31, 2022

Equity Investment [Abstract]

Equity Investment

3. EQUITY INVESTMENT

Following is summarized financial information regarding Smooth Bourbon as of December 31, 2022:

		For the year ended
Amounts in thousands		December 31, 2022
Operating Results
Net operating revenue		$	11,501
Earnings from continuing operations		$	11,219
Net earnings		$	6,497
Net earnings attributable to Century Casinos, Inc.		$	3,249

The Company’s maximum exposure to losses at December 31, 2022 was $93.3 million, the value of its equity investment in Smooth Bourbon.

Changes in the carrying amount of the investment in Smooth Bourbon for the year ended December 31, 2022 are presented in the table below.

Amounts in thousands			Balance at ‎January 1, 2022			Acquisition			Equity Earnings			Dividend			Balance at ‎December 31, 2022
Smooth Bourbon		$	—		$	95,000		$	3,249		$	(4,989)		$	93,260

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- References

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- Definition

The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-URI https://asc.fasb.org/topic&trid=2196965

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