what is the difference between form 13d and form 13f 
sec form 13f requires institutional managers with 100 million or more in assets to disclose their holdings form 13d is a beneficial owner report that has to be filed when a person or group of persons acquire more than 5 of a voting class of a company s equity securities 18the bottom linesec form 13f is required to be filed by institutional managers who manage 100 million or more in assets the goal is to bring transparency into the financial holdings of such large managers though the form does bring transparency there have been many criticisms of the form which have yet to be addressed by the sec 