Form 5
Form 5 is an annual statement of changes in beneficial ownership that were not reported on Form 4 during the year. These may involve small transactions whose sum does not exceed $10 thousand, bona fide gifts of shares, and transactions that should have been reported but were not. Form 5 must be filed no later than 45 days after the end of the fiscal year. If an insider ends his/her affiliation with the company, Form 5 must be filed within six months of leaving.
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Report |
Contents |
Frequency |
Who Must File |
Filing Date |
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Form 10-K |
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Annually |
Publicly traded Issuers |
End of FY + |
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Non-accelerated filers |
90 days |
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Accelerated filers |
75 days |
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Large Acc. filers |
60 days |
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Form 10-Q |
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Quarterly |
Publicly traded Issuers |
End of Q + |
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Non-accelerated filers |
45 days |
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Accelerated filers |
40 days |
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Large Acc. |