What transactions are required to be reported on Form SH?
The Order generally requires institutional investment managers to file a report on Form SH with the Commission on the first business day of the calendar week immediately following a week in which the institutional investment manager effected short sales after the effective date of the Order in a section 13(f) security except for any short sale or position for any option that is on the Official List of Section 13(f) Securities (“Form SH Security” or “Form SH Securities”). “Section 13(f) securities” is defined in Exchange Act Rule 13f-1(c) to include securities of a class described in Section 13(d)(1) of the Exchange Act that are admitted to trading on a national securities exchange. In determining what classes of securities are section 13(f) securities, an institutional investment manager may rely on the Official List of Section 13(f) Securities published by the Commission. This list is available here. As noted above, a short sale or position for any option that is on the Official List
Related Questions
- Form 1099-B, Proceeds from Broker and Barter Exchange Transactions will be mailed to shareholders who have sold any of their fund shares during the year. (See the answer to the question: Why did I receive Form 1099-B, and where do I report the information?
- Are transactions (purchases and sales) with foreign residents in partnership interests reported on TIC Form S?
- Are transactions (purchases and sales) with foreign residents in options and warrants reported on TIC Form S?
