1. Regulations
  2. title 17
  3. chapter II
  4. part 210
  5. subjgrp 33
  6. § 210.12-25

View all text of Subjgrp 33 [§ 210.12-21 - § 210.12-27]

§ 210.12-25 - Supplementary profit and loss information.

Column A—Item 1Column B—Charged to investment expense Column C—Charged to other accounts Column D—Total (1)—Account (2)—Amount 1. Legal expenses (including those in connection with any matter, measure or proceeding before legislative bodies, officers or government departments) 2. Advertising and publicity 3. Sales promotion 24. Payments directly and indirectly to trade associations and service organizations, and contributions to other organizations

1 Amounts resulting from transactions with affiliates shall be stated separately.

2 State separately each category of expense representing more than 5 percent of the total expense shown under this item.

AUTHORITY: 15 U.S.C. 77f, 77g, 77h, 77j, 77s, 77z-2, 77z-3, 77aa(25), 77aa(26), 77nn(25), 77nn(26), 78c, 78j-1, 78l, 78m, 78n, 78o(d), 78q, 78u-5, 78w, 78ll, 78mm, 80a-8, 80a-20, 80a-29, 80a-30, 80a-31, 80a-37(a), 80b-3, 80b-11, 7202 and 7262, and sec. 102(c), Pub. L. 112-106, 126 Stat. 310 (2012), unless otherwise noted.

CITE AS: 17 CFR 210.12-25