Definition: The U.S. Securities and Exchange Commission (SEC) implemented a disclosure framework mandating that investors report details on certain short sales. This framework requires institutional investment managers engaged in short sales of equity securities exceeding defined thresholds to submit monthly filings using Form SHO.
Example: A manager must submit an SHO filing if they hit either of the following thresholds: for reporting company issuers, a gross short position with a monthly average value of ≥$10 million or ≥2.5% of total shares outstanding; for non-reporting company issuers, any gross short position with a value of ≥$500,000.
Explore IVP Regulatory Reporting Solution
The IVP Regulatory Reporting Solution streamlines compliance with Form SHO using automated data collection, real-time monitoring, and comprehensive reporting. It is designed to help buy-side firms manage a complex slate of filings, disclosures, and trade reports in an increasingly strict regulatory environment. The solution meets this challenge by eliminating fragmented processes, enhancing accuracy, and reducing operating costs through end-to-end automation across global regulatory filings.
