XML 108 R93.htm IDEA: XBRL DOCUMENT v3.20.4

Note 11 - Collateralized Securities Transactions - Secured Borrowings (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Securities sold under agreement to repurchase	$ 5,713,212	$ 7,534,443
Receivables under resale agreements	5,716,343	7,500,002
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Securities sold under agreement to repurchase	3,016,984	6,664,321
Receivables under resale agreements	3,019,676	6,650,352
Collateralized Mortgage Backed Securities [Member]
Securities sold under agreement to repurchase	2,694,038	842,438
Receivables under resale agreements	2,696,667	849,650
Small Business Administration Loans [Member]
Securities sold under agreement to repurchase	2,190	27,684
Overnight and Continuous [Member]
Securities sold under agreement to repurchase	2,587,137	5,145,495
Receivables under resale agreements	1,513,424	1,231,027
Overnight and Continuous [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Securities sold under agreement to repurchase	1,946,890	5,117,811
Receivables under resale agreements	871,805	1,231,027
Overnight and Continuous [Member] | Collateralized Mortgage Backed Securities [Member]
Securities sold under agreement to repurchase	638,057
Receivables under resale agreements	641,619
Overnight and Continuous [Member] | Small Business Administration Loans [Member]
Securities sold under agreement to repurchase	2,190	27,684
Maturity Less than 30 Days [Member]
Securities sold under agreement to repurchase	3,074,545	2,288,545
Receivables under resale agreements	3,019,960	3,272,880
Maturity Less than 30 Days [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Securities sold under agreement to repurchase	1,070,094	1,546,510
Receivables under resale agreements	1,016,446	2,525,188
Maturity Less than 30 Days [Member] | Collateralized Mortgage Backed Securities [Member]
Securities sold under agreement to repurchase	2,004,451	742,035
Receivables under resale agreements	2,003,514	747,692
Maturity Less than 30 Days [Member] | Small Business Administration Loans [Member]
Securities sold under agreement to repurchase
Maturity 30 to 90 Days [Member]
Securities sold under agreement to repurchase	51,530	100,403
Receivables under resale agreements	1,143,143	2,421,037
Maturity 30 to 90 Days [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Securities sold under agreement to repurchase
Receivables under resale agreements	1,091,609	2,319,079
Maturity 30 to 90 Days [Member] | Collateralized Mortgage Backed Securities [Member]
Securities sold under agreement to repurchase	51,530	100,403
Receivables under resale agreements	51,534	101,958
Maturity 30 to 90 Days [Member] | Small Business Administration Loans [Member]
Securities sold under agreement to repurchase
Maturity Greater than 90 Days [Member]
Securities sold under agreement to repurchase
Receivables under resale agreements	39,816	575,058
Maturity Greater than 90 Days [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Securities sold under agreement to repurchase
Receivables under resale agreements	39,816	575,058
Maturity Greater than 90 Days [Member] | Collateralized Mortgage Backed Securities [Member]
Securities sold under agreement to repurchase
Receivables under resale agreements
Maturity Greater than 90 Days [Member] | Small Business Administration Loans [Member]
Securities sold under agreement to repurchase

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 210
-SubTopic 20
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(m)(2)(i)(A))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

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=120398452&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, 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=120398452&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=120395691&loc=d3e23780-122690

+ Details

Name:	us-gaap_SecuritiesSoldUnderAgreementsToRepurchase
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Details

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

X

- Details

Name:	us-gaap_FinancialInstrumentAxis=us-gaap_MortgageBackedSecuritiesMember
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_AssetsSoldUnderAgreementsToRepurchaseMaturityPeriodsAxis=cohn_OvernightAndContinuousMember
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: