Form SHO: a call for flexibility, not reversal
Recent developments from the U.S. Court of Appeals for the Fifth Circuit have provided some clarity on the path forward for the SEC’s short-sale transparency rule, often known as Rule 13f-2 or Form SHO. The court's decision sent the rule back to the SEC for additional economic analysis but, crucially, did not vacate it. This means the rule remains in effect, and the clock is still ticking.
Read moreRule 13f-2 and Form SHO Reporting Obligations for 2025
Rule 13f-2 and Form SHO: In this blog, we break down the key points to be aware of for Form SHO reporting
Read moreSEC Rule 13f-2: Implications for Investment Managers and Technology
The SEC has recently adopted Rule 13f-2, a measure aimed at improving transparency in the equity markets by focusing on short-selling activities. The rule, set to take effect in early 2025, requires investment managers to report detailed data on their short positions and activities each month through the newly introduced Form SHO. In this blog, we delve into what Rule 13f-2 entails and its implications for investment managers and technology.
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