A reason for the payment to Cohen was not specified in the financial disclosure that the Office of Government Ethics released, The New York Times reported.
Cohen made a $130,000 payment to porn star Stormy Daniels, whose real name is Stephanie Clifford, shortly before the November 8, 2016, presidential election in exchange for her staying silent about an alleged affair she had with Trump.
Trump said he was listing the reimbursements to Michael Cohen - first made public by lawyer Rudy Giuliani two weeks ago - "in the interest of transparency", even though he said he was not required to disclose them.
The disclosure, signed by Trump and released by the U.S. Office of Government Ethics, did not describe the objective or the recipient of the original 2016 payment to a "third party" made by Cohen, for which he was reimbursed by Trump.
The payment made by Cohen was between $100,001 and $250,000 and there was no interest incurred, the report said.
This is a developing story. "Mr. Cohen sought reimbursement of those expenses and Mr. Trump fully reimbursed Mr. Cohen in 2017". Daniels claims she had an affair with Trump.
Mr. Ehrat, who has been Novartis' group general counsel since 2011, made the decision to retire "in the context of discussions" surrounding the payment to President Trump's personal lawyer. Trump has denied any relationship with Daniels. The disclosure was not included in Trump's 2017 filing. Among his holdings, he took in $25 million from his Mar-a-Lago resort in Florida.
Ethics experts say that if that money isn't disclosed, Trump could be in violation of ethics laws for failing to disclose a reportable item, a violation for which others have been prosecuted.
Trump submitted the form on Tuesday, the deadline for administration employees to file their financial documents. "The forms will be available through the Office of Government Ethics".
Trump's disclosure will also be the first extended look at how his businesses have performed since he became president in January 2017. Under ethics rules, officials report the value of their assets and the amount of their income in broad ranges.