President Donald Trump has submitted his annual financial disclosure with the Office of Government Ethics, the agency tweeted on Tuesday, though it remains unclear whether the form contains details about the $130,000 hush payment made to porn star Stormy Daniels.
The agency's former director Walter Shaub has argued this week Trump must disclose whether he held debts exceeding $10,000 - including his debt to Cohen for the hush money payment - or risk breaking federal law.
The ethics disclosure draws a clearer connection between Trump and Cohen and further underlines inconsistencies in descriptions provided by Trump and aides about the payments.
In other developments regarding Trump's troubled lawyer, Switzerland's Attorney General is in discussions with local prosecutors in the hometown of Novartis AG about payments the drug-maker made to Michael Cohen. In April, Trump told reporters he did not know anything about the payment. Novartis Chief Executive Officer Vas Narasimhan said last week that the company "made a mistake" in signing up lawyer Michael Cohen to give the company insight on Trump's health-care plans, Bloomberg reported.
Trump, his campaign and Cohen have all denied any wrongdoing. Avenatti, who represents porn star Stormy Daniels, released photos showing Ahmed al-Rumaihi, a top official at Qatar's state investment fund, getting in a Trump Tower elevator on December 12, 2016, with Cohen and Qatar's foreign minister, Mohammed bin Abdulrahman al Thani.
It has previously been reported Ms Daniels received $130,000 (£90,000) from Mr Cohen shortly before the November 2016 presidential election.
The documents were released by the US Office of Government Ethics on Wednesday.
The mandatory filing says that "in 2016 expenses were incurred by one of Donald J. Trump's attorneys, Michael Cohen. The category of value would be $100,001-$250,000 and the interest rate would be zero".
On May 2, Rudy Giuliani, the former NY mayor who joined Trump's personal legal team in April, said Trump had reimbursed Cohen for the payment. Daniels has sued to be released from the nondisclosure agreement.
The FBI on Monday raided the offices of Cohen, a move that Trump angrily denounced as a "disgrace" and "whole new level of unfairness".
The ethics disclosure also contained information on Trump's personal businesses.
The disclosure forms will also provide a look at the shape of Trump's finances a little more than a year into his term. Trump spends time and vacations at both clubs and sells memberships to Mar-a-Lago.
Trump has been secretive about his personal finances.