17 CFR § 210.12-25 - Supplementary profit and loss information.
§ 210.12-25 Supplementary profit and loss information.
Column A—Item 1 | Column 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 2 | ||||
4. 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.