Statement of Ownership 是什么文件，在什么情况下需要向 SEC 提交?

问题提的不全，你指的应该是Statement of Beneficial Ownership。而且给SEC的文件中，不止有一张Statement of Beneficial Ownership。

常用文件里：

Form 3 : Initial statement of beneficial ownership (Insider transactions)

Form 3 is an SEC filing filed with the US Securities and Exchange Commission to indicate a preliminary insider transaction by an officer, director, or beneficial (10%) owner of the company"s securities. These are typically seen after a company IPOs when insiders make their first transactions.

Form 4: Statement of changes in beneficial ownership (Insider transactions)

Form 4 is a United States SEC filing that relates to insider trading. Every director, officer or owner of more than ten percent of a class of equity securities registered under Section 12 of the Securities Exchange Act of 1934 must file with the United States Securities and Exchange Commission a statement of ownership regarding such security. The initial filing is on Form 3 and changes are reported on Form 4.

Form 5: Annual statement of changes in beneficial ownership (Insider transactions)

Form 5 is an SEC filing submitted to the Securities and Exchange Commission on an annual basis by company officers, directors, or beneficial (10%) owners, which summarizes their insider trading activities.

更详细的指引请参考SEC官网，具体什么时候提交，指引里说的很清楚：

Form 5

关于Beneficial Ownership，上面应该也说的很清楚，指的是公司的管理层、董事或持有超过10%股份份额的股东的变动情况。

另外还有Form 3A，Form 4A，A表示的是Amendment。

手机随便答下，就不去查出处了。主要是两大类。法规规定在34 Act中的Section 13和Section16。

Section13下主要是Schedule 13D和Schedule13G。这两个forms主要是持股超过5%以上的owner需要file的。

其中13G是提供给有符合例外情节的owner的，与13D相比，各种需要被disclose的内容都比较简短，对owner的负担比较轻。13D是给所有不符合例外规则的其他owners的。

Section16，正如上一个答案所说，包括Form3,4 and 5. 是超过10%的owner和公司的高管需要向SEC file的。

Section13和Section16最大的的区别是16已经是属于insider的范畴了。受到SEC关于insider trading的限制。