Institutional investment managers must report to the Securities and Exchange Commission on Form 13F those securities registered under Section 13(f) of the Securities Act of 1933 over which the investment managers exercise discretion.
For purposes of Form 13K, institutional investment managers are considered any entity that buy or sells securities for its own account and any person or entity that exercises discretion over the securities account of any other person or entity. Entities considered institutional investment managers have included insurance companies, banks, brokers and dealers, pension funds, and investment advisers. Securities that must be included within Form 13K reports include stocks traded on national stock exchanges such as the New York and American Stock Exchanges and inter-dealer quotation systems such as Nasdaq.
Securities that must be included also may include all other types of securities such as options, closed-end investment company shares, preferred shares, and convertible bonds. Open-end investment company shares, also known as mutual fund shares, are not included within the types of securities that must be reported on Form 13F.
The Securities and Exchange Commission maintains an Official List of Section 13(f) Securities. The list is published quarterly and identifies all of the securities that investment managers on which investment managers must report.
In filing 13F Reports, investment managers must provide the names and classes of the securities they manage. They also must report the number and total market value of the shares they manage. Filed 13F Reports are made publicly available through the EDGAR database of the Securities and Exchange Commission. The database is accessible and searchable through the Internet.
– See more at: http://www.knott-law.com/newsletters/business-law/investment-manager-reports-to-be-filed-with-the-securities-and-exchange-commission/#sthash.iaViFk8T.dpuf