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Publication 783 With Scope For Sale In Kings
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Multi-State
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Kings
Control #:
US-00110
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Form SHO is a nonpublic, confidential filing. Form SHO requires disclosure of month-end short positions and net daily short sale activity of such equity securities during the applicable month. Any required filings must be made within 14 days after the end of the applicable calendar month.
Rule 13f-2 requires institutional investment managers that meet or exceed certain specified thresholds to file Form SHO with the Commission within 14 calendar days after the end of each calendar month with regard to certain equity securities via the Commission's Electronic Data Gathering, Analysis, and Retrieval System ...
For short sales relating to a non–Reporting Company Issuer, the reporting threshold is a gross short position in the equity security with a US dollar value of $500,000 or more at the close of regular trading hours on any settlement date during the calendar month.
These new regulations are intended to enhance transparency in short selling and introduce significant changes to the reporting obligations for certain institutional investment managers. The compliance date for Rule 13f-2 and Form SHO was January 2, 2025, and the first Form SHO filing deadline is February 14, 2025.
Form SHO must be filed via the SEC's EDGAR filing system within 14 calendar days following the end of each calendar month during which a short position exceeds any of the relevant reporting thresholds described above.
Rule 203(b)(1) of Regulation SHO requires that, prior to accepting a short sale order or effecting a short sale order in an equity security for the broker-dealer's own account, a broker or dealer must borrow the security, enter into a bona fide arrangement to borrow the security or have reasonable grounds to believe ...
How To Short Stocks Open a Margin Account. To short sell, you'll need a margin account with a brokerage firm. Identify Your Target. Let's say you have opened a margin account and are now looking for a suitable short-selling candidate. Borrow the Shares. Sell the Borrowed Shares. Wait and Monitor. Close the Position.
Under the new rule: A Manager must file a Form SHO if it has investment discretion over short positions of equity securities of reporting or nonreporting issuers exceeding certain thresholds during a calendar month. Form SHO is a nonpublic, confidential filing.
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.