Are short sales resulting from exercising a put or assignment to call writers upon exercise reportable on Form SH?
Options on section 13(f) securities and short sales of options on section 13(f) securities are not Form SH Securities, and therefore, should not be reported on Form SH. However, certain transactions that involve options are required to be reported on Form SH. For example, if an institutional investment manager exercises a put and is net short pursuant to Rule 200(c) of Regulation SHO, the resulting transaction is a “short sale” and must be reflected in Form SH. Similarly, if the institutional investment manager effects a short sale as a result of assignment to it as a call writer, upon exercise, the resulting transaction is a “short sale” and must be reflected in Form SH. Any short sales of Form SH Securities resulting from exercise of options contracts are reportable as of the date of exercise. Question 8: If a broker-dealer that is required to file Form SH receives from a customer an order to purchase or sell a Form SH Security, and to execute the customer order on a “riskless princi
