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  3. Point in time
    2016-05-27

net short position

  1. 36(1) (except in IPRU(INV) 1346)37 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.
  3. 37(3) [deleted]46