what does "without unreasonable effort or expense" mean here? Thank you in advance!
PART II—RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)

☒ (a) The reasons described in reasonable detail in Part III OF this form could not be eliminated without
unreasonable effort or expense;

☒(b) The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form
10-Q, Form 10-D, Form N-SAR or Form N-CSR, or portion thereof , will be filed on or before the fifteenth calendar
day following the prescribed due date; or the subject quarterly report on Form 10-Q or subject distribution report
on Form 10-D, or portion thereof , will be filed on or before the fifth, calendar day following the prescribed due
date; and

Question

what does "without unreasonable effort or expense" mean here? Thank you in advance!
PART II—RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)

☒ (a) The reasons described in reasonable detail in Part III OF this form could not be eliminated without             
     unreasonable effort or expense;

☒(b) The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form                                          
     10-Q, Form 10-D, Form N-SAR or Form N-CSR, or portion thereof , will be filed on or before the fifteenth calendar 
     day following the prescribed due date; or the subject quarterly report on Form 10-Q or subject distribution report    
     on Form 10-D, or portion thereof , will be filed on or before the fifth, calendar day following the prescribed due  
     date; and

Answer

I would say that "unreasonable effort or expense" in this case means that it took more work and cost more money than what is considered to be normal for this report. For example, making 50 international phone calls and spending $1000 to make the calls could be considered unreasonable in some cases. It really depends on what the report/form is for.

Answer

"If you need to spend a lot of money or make a big effort in order to file a subject report, then you need to .... [do various things so that you can avoid filing a report]"

Whoever wrote that stuff should be shot!  The complex language is totally unnecessary, in my view. Good luck with it.