Form 5 | Practical Law

Form 5 | Practical Law

Form 5

Form 5

Practical Law Glossary Item 8-382-3487 (Approx. 2 pages)

Glossary

Form 5

A form used to report an annual statement of changes in beneficial ownership of a reporting company's equity securities.
Anyone who is a Section 16 insider of a reporting company must file a Form 5 with the SEC under Section 16 of the Exchange Act to report:
  • All transactions that occurred during the previous fiscal year that either were not required to be reported on a Form 4 or should have been reported on a Form 3 or Form 4 but were not (a delinquent filing).
  • The filer's beneficial ownership at the end of the fiscal year.
If a Form 5 is necessary, it must be filed within 45 days after the end of the company's fiscal year.
For more information, see Practice Note, Section 16 Reporting: Why, How and When to Do It.