Good Vibrations Shoes Inc (GVSI)

[Yolo]

I understand how to use commas.



That's a screenshot of the 2022 Annual Report. It clearly lists them as:

1- officers,
2- or directors of the company,
3- individuals or entities controlling more that 5% of any class of the issuers securities

The 5% only modifies "individuals or entities."

If you don't believe me, let's again look at how the SEC explains it:

§ 229.403 (Item 403) Security ownership of certain beneficial owners and management.

(a) Security ownership of certain beneficial owners. Furnish the following information, as of the most recent practicable date, substantially in the tabular form indicated, with respect to any person (including any “group” as that term is used in section 13(d)(3) of the Exchange Act) who is known to the registrant to be the beneficial owner of more than five percent of any class of the registrant's voting securities.

(b) Security ownership of management. Furnish the following information, as of the most recent practicable date, in substantially the tabular form indicated, as to each class of equity securities of the registrant or any of its parents or subsidiaries, including directors' qualifying shares, beneficially owned by all directors and nominees, naming them, each of the named executive officers as defined in Item 402(a)(3) (§ 229.402(a)(3)), and directors and executive officers of the registrant as a group, without naming them.

https://www.law.cornell.edu/cfr/text/17/229.403

So once again, the 5% threshold is only used to identify the control persons, so that they only have to list the largest shareholders. For officers, who are known to the company and clearly manage or control the operations of the company, the disclosure requirement explicitly requires that all shares be reported in the table.