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  1. Point in time
    2010-07-23

net short position

  1. 36(1) (except in IPRU(INV) 13) a net short position which gives rise to an economic exposure to the issued share capital of a company. Any calculation of whether a person has a short position must take account of any form of economic interest in the shares of the company.
  2. (2) (in IPRU(INV) 13) the situation in which a firm has contracted to sell more of an investment than it holds or will hold or, in respect of options, where it has sold rights which exceed the rights bought.