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S-X 5-03 requires reporting entities to present separately, in the income statement or in a footnote, amounts earned from (a) dividends, (b) interest on securities, (c) profits on securities (net of losses), and (d) miscellaneous other income. Amounts earned from transactions in securities of related parties must also be disclosed as required by S-X 4-08(k). Material amounts included under miscellaneous other income should be separately presented in the income statement or in a footnote, indicating clearly the nature of the transactions out of which the items arose.
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