17 CFR § 210.12-25 - Supplementary profit and loss information.

---
identifier: "/us/cfr/t17/s210.12-25"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "17 CFR § 210.12-25 - Supplementary profit and loss information."
title_number: 17
title_name: "Commodity and Securities Exchanges"
section_number: "210.12-25"
section_name: "Supplementary profit and loss information."
chapter_name: "SECURITIES AND EXCHANGE COMMISSION"
part_number: "210"
part_name: "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"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
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."
cfr_part: "210"
---


# 210.12-25 Supplementary profit and loss information.

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| 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 |  |  |  |  |
| 4. Payments directly and indirectly to trade associations and service organizations, and contributions to other organizations |  |  |  |  |
| Amounts resulting from transactions with affiliates shall be stated separately. |  |  |  |  |
| State separately each category of expense representing more than 5 percent of the total expense shown under this item. |  |  |  |  |