What is the Form SH?
Effective Monday September 22, 2008 institutional investment managers that filed or were required to file Form 13F for calendar quarter ended June 30, 2008, must report short sales on Form SH. The Form SH can best be described as a daily short sale blotter submitted to regulators on a weekly basis and eventually made public via EDGAR. Form SH will show all short sales, short positions, value of securities sold short, and largest intra-day short positions for any section 13(f) securities during a reporting period. A table must be provided for each day during the preceding one-week reporting period.
