Series 24: Form 5

Taken from our Series 24 Online Guide

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

Form

10-K

  • products and services
  • markets and sales
  • audited financial reports
  • MD&A of financial condition
  • outstanding shares

Annually

Publicly traded Issuers

End of FY +

Non-accelerated filers

90 days

Accelerated filers

75 days

Large Acc. filers

60 days

Form

10-Q

  • products and services
  • markets and sales
  • unaudited financial reports
  • MD&A of quarterly changes

Quarterly

Publicly traded Issuers

End of Q +

Non-accelerated filers

45 days

Accelerated filers

40 days

Large Acc.