XML 76 R65.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Collateralized Securities Transactions (Schedule Of Repurchase Agreements Accounted For As Secured Borrowings) (Details) - USD ($) $ in Thousands | Sep. 30, 2018 | Dec. 31, 2017
--- | --- | ---
Assets Sold under Agreements to Repurchase [Line Items] |  |
Securities sold under agreements to repurchase | $ 4,506,628 | $ 1,692,279
Receivables under resale agreements | 4,464,324 | 1,680,883
Repurchase Agreements [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized liabilities for repurchase agreements | 7,357,920 | 2,066,599
Reverse repurchase agreements with FICC netted with repurchase agreements with FICC | (2,851,292) | (374,320)
Securities sold under agreements to repurchase | 4,506,628 | 1,692,279
Repurchase Agreements [Member] | Overnight and Continuous [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized liabilities for repurchase agreements | 5,956,755 | 1,179,484
Repurchase Agreements [Member] | Up to 30 Days [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized liabilities for repurchase agreements | 121,721 | 887,115
Repurchase Agreements [Member] | 30 to 90 Days [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized liabilities for repurchase agreements | 252,126 |
Repurchase Agreements [Member] | Greater than 90 Days [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized liabilities for repurchase agreements | 1,027,318 |
Repurchase Agreements [Member] | U.S. government agency MBS [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized liabilities for repurchase agreements | 6,991,827 | 1,650,067
Repurchase Agreements [Member] | U.S. government agency MBS [Member] | Overnight and Continuous [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized liabilities for repurchase agreements | 5,936,630 | 1,174,637
Repurchase Agreements [Member] | U.S. government agency MBS [Member] | Up to 30 Days [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized liabilities for repurchase agreements | 27,879 | 475,430
Repurchase Agreements [Member] | U.S. government agency MBS [Member] | Greater than 90 Days [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized liabilities for repurchase agreements | 1,027,318 |
Repurchase Agreements [Member] | MBS (Gestational Repo) [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized liabilities for repurchase agreements | 345,968 | 411,685
Repurchase Agreements [Member] | MBS (Gestational Repo) [Member] | Up to 30 Days [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized liabilities for repurchase agreements | 93,842 | 411,685
Repurchase Agreements [Member] | MBS (Gestational Repo) [Member] | 30 to 90 Days [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized liabilities for repurchase agreements | 252,126 |
Repurchase Agreements [Member] | SBA loans [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized liabilities for repurchase agreements | 20,125 | 4,847
Repurchase Agreements [Member] | SBA loans [Member] | Overnight and Continuous [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized liabilities for repurchase agreements | 20,125 | 4,847
Reverse Repurchase Agreements [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized assets for reverse repurchase agreements | 7,315,616 | 2,055,203
Reverse repurchase agreements with FICC netted with repurchase agreements with FICC | (2,851,292) | (374,320)
Receivables under resale agreements | 4,464,324 | 1,680,883
Reverse Repurchase Agreements [Member] | Overnight and Continuous [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized assets for reverse repurchase agreements | 1,502,941 | 25,004
Reverse Repurchase Agreements [Member] | Up to 30 Days [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized assets for reverse repurchase agreements | 3,688,416 | 926,391
Reverse Repurchase Agreements [Member] | 30 to 90 Days [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized assets for reverse repurchase agreements | 1,099,644 | 750,018
Reverse Repurchase Agreements [Member] | Greater than 90 Days [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized assets for reverse repurchase agreements | 1,024,615 | 353,790
Reverse Repurchase Agreements [Member] | U.S. government agency MBS [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized assets for reverse repurchase agreements | 6,970,712 | 1,643,592
Reverse Repurchase Agreements [Member] | U.S. government agency MBS [Member] | Overnight and Continuous [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized assets for reverse repurchase agreements | 1,502,941 | 25,004
Reverse Repurchase Agreements [Member] | U.S. government agency MBS [Member] | Up to 30 Days [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized assets for reverse repurchase agreements | 3,595,560 | 514,780
Reverse Repurchase Agreements [Member] | U.S. government agency MBS [Member] | 30 to 90 Days [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized assets for reverse repurchase agreements | 847,596 | 750,018
Reverse Repurchase Agreements [Member] | U.S. government agency MBS [Member] | Greater than 90 Days [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized assets for reverse repurchase agreements | 1,024,615 | 353,790
Reverse Repurchase Agreements [Member] | MBS (Gestational Repo) [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized assets for reverse repurchase agreements | 344,904 | 411,611
Reverse Repurchase Agreements [Member] | MBS (Gestational Repo) [Member] | Up to 30 Days [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized assets for reverse repurchase agreements | 92,856 | $ 411,611
Reverse Repurchase Agreements [Member] | MBS (Gestational Repo) [Member] | 30 to 90 Days [Member] |  |
Assets Sold under Agreements to Repurchase [Line Items] |  |
Gross amount of recognized assets for reverse repurchase agreements | $ 252,048 |

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_AssetsSoldUnderAgreementsToRepurchaseLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, after the effects of master netting arrangements, of funds outstanding loaned in the form of a security resale agreement between the entity and another party for the purchase and resale of identical or substantially the same securities at a date certain for a specified price. Includes purchases of participations in pools of securities that are subject to a resale agreement, assets not subject to a master netting arrangement and not elected to be offset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(m)(2)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(3)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=49176635&loc=d3e9760-107771 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=99393222&loc=SL20226008-175313 + Details
Name: | us-gaap_SecuritiesPurchasedUnderAgreementsToResell
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, before effects of master netting arrangements, of funds outstanding loaned in the form of a security resale agreement between the entity and another party for the purchase and resale of identical or substantially the same securities at a date certain for a specified price. Includes assets elected not to be offset. Excludes assets not subject to a master netting arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=99393222&loc=SL20226000-175313 + Details
Name: | us-gaap_SecuritiesPurchasedUnderAgreementsToResellGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of liability associated with funds outstanding loaned in the form of a security resale agreement between the entity and another party for the purchase and resale of identical or substantially the same securities at a date certain for a specified price. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=99393222&loc=SL20226003-175313 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 + Details
Name: | us-gaap_SecuritiesPurchasedUnderAgreementsToResellLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, after the effects of master netting arrangements, of funds outstanding borrowed in the form of a security repurchase agreement between the entity and another party for the sale and repurchase of identical or substantially the same securities at a date certain for a specified price. Includes liabilities not subject to a master netting arrangement and not elected to be offset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=99393222&loc=SL20226008-175313 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=49176635&loc=d3e9760-107771 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.13(1)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(m)(1)(a)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_SecuritiesSoldUnderAgreementsToRepurchase
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of asset associated with funds outstanding borrowed in the form of a security repurchase agreement between the entity and another party for the sale and repurchase of identical or substantially the same securities at a date certain for a specified price. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=99393222&loc=SL20226003-175313 + Details
Name: | us-gaap_SecuritiesSoldUnderAgreementsToRepurchaseAsset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, before effects of master netting arrangements, of funds outstanding borrowed in the form of a security repurchase agreement between the entity and another party for the sale and repurchase of identical or substantially the same securities at a date certain for a specified price. Includes liabilities elected not to be offset. Excludes liabilities not subject to a master netting arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=99393222&loc=SL20226000-175313 + Details
Name: | us-gaap_SecuritiesSoldUnderAgreementsToRepurchaseGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_RepurchaseAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AssetsSoldUnderAgreementsToRepurchaseMaturityPeriodsAxis=us-gaap_MaturityOvernightMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AssetsSoldUnderAgreementsToRepurchaseMaturityPeriodsAxis=us-gaap_MaturityUpTo30DaysMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AssetsSoldUnderAgreementsToRepurchaseMaturityPeriodsAxis=us-gaap_Maturity30To90DaysMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AssetsSoldUnderAgreementsToRepurchaseMaturityPeriodsAxis=us-gaap_MaturityOver90DaysMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=cohn_MbsGestationalRepoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=cohn_SmallBusinessAdministrationLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=cohn_ReverseRepurchaseAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |