XML 49 R38.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Other Assets And Accounts Payable And Other Liabilities (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2018
Other Assets And Accounts Payable And Other Liabilities [Abstract] |
Schedule Of Other Assets |
﻿ |  |  |  |  |  |
﻿ |  |  |  |  |  |
﻿OTHER ASSETS
﻿(Dollars in Thousands)
﻿ |  |  |  |  |  |
﻿ |  | September 30, 2018 |  | December 31, 2017
﻿Deferred costs |  | $ | 409 |  | $ | -
﻿Prepaid expenses |  |  | 1,096 |  |  | 796
﻿Prepaid income taxes |  |  | 18 |  |  | -
﻿Security deposits |  |  | 423 |  |  | 272
﻿Miscellaneous other assets |  |  | 20 |  |  | 46
﻿Furniture, equipment, and leasehold improvements, net |  |  | 795 |  |  | 392
﻿Intangible assets |  |  | 166 |  |  | 166
﻿Other assets |  | $ | 2,927 |  | $ | 1,672
﻿
Schedule Of Accounts Payable And Other Liabilities |
﻿ACCOUNTS PAYABLE AND OTHER LIABILITIES
﻿(Dollars in Thousands)
﻿ |  |  |  |  |  |
﻿ |  | September 30, 2018 |  | December 31, 2017
﻿Accounts payable |  | $ | 182 |  | $ | 249
﻿Redeemable financial instruments accrued interest (1) |  |  | 493 |  |  | 398
﻿Rent payable |  |  | 139 |  |  | 75
﻿Accrued interest payable |  |  | 676 |  |  | 629
﻿Accrued interest on securities sold, not yet purchased |  |  | 772 |  |  | 604
﻿Payroll taxes payable |  |  | 663 |  |  | 685
﻿Counterparty cash payable (2) |  |  | 11,037 |  |  | 1,219
﻿Other general accrued expenses |  |  | 1,846 |  |  | 1,349
﻿Severance payable |  |  | 121 |  |  | -
﻿ Accounts payable and other liabilities |  | $ | 15,929 |  | $ | 5,208
aa ﻿
| (1) |  | The redeemable financial instruments accrued interest represents accrued interest on the JKD Capital Partners 1 LTD redeemable financial instrument and the DGC Family Fintech Trust/CBF redeemable financial instrument. See note 14.
| (2) |  | Counterparty cash payable represents cash collateral received due to margin calls on the Company’s reverse repurchase securities. This cash is owed to the counterparty. See note 11.

X
- Definition Other assets and accounts payable and other liabilities. + References No definition available. + Details
Name: | cohn_OtherAssetsAndAccountsPayableAndOtherLiabilitiesAbstract
Namespace Prefix: | cohn_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses. + References No definition available. + Details
Name: | us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amounts of other assets. This disclosure includes other current assets and other noncurrent assets. + References No definition available. + Details
Name: | us-gaap_ScheduleOfOtherAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration