Regulations last checked for updates: May 02, 2025

Title 17 - Commodity and Securities Exchanges last revised: Apr 22, 2025
All TitlesTitle 17Chapter IIPart 210 - PART 210—FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975
View all text of Part 210 [§ 210.1-01 - § 210.15-01]
§ 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.

authority: 15 U.S.C. 77f,77g,77h,77j,77s,77z,77z,77aa,77aa,77nn,77nn,78c,78j,78l,78m,78n,78o,78q,78u,78w,78ll,78mm,80a,80a,80a,80a,80a,80a,80b,80b,7202,and. 102(c), Pub. L. 112-106, 126 Stat. 310 (2012), unless otherwise noted
cite as: 17 CFR 210.12-25
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