Publication 783 With Scope In Kings
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FAQ
The SEC adopted Rule 13f-2 and the corresponding Form SHO that requires institutional investment managers (“Managers”) to report certain short position and short activity data for equity securities on a month-to-month basis if certain thresholds are met.
Starting January 2, 2025, managers holding short positions exceeding $10 million or 2.5% of a company's shares must file Form SHO on a monthly basis. This measure is designed to increase transparency in short selling, helping regulators and investors better detect market manipulation and mitigate systemic risks.
Under Rule 13f-2, institutional investment managers, including investment advisers and entities managing their own portfolios, must file a new Form SHO for investment compliance reporting monthly if their gross short positions exceed specific thresholds.
The new rule and form will require institutional investment managers that meet certain thresholds to report short position data and short activity data relating to equity securities for accounts over which the institutional investment manager has investment discretion, including its own account.
The SEC adopted Rule 13f-2 and the corresponding Form SHO that requires institutional investment managers (“Managers”) to report certain short position and short activity data for equity securities on a month-to-month basis if certain thresholds are met.
You can maintain the short position (meaning hold on to the borrowed shares) for as long as you need, whether that's a few hours or a few weeks. Just remember you're paying interest on those borrowed shares for as long as you hold them, and you'll need to maintain the margin requirements throughout the period, too.