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.