Home FCA Handbook SSR SSR 2 SSR 2.9 Timing for the calculation of a net short position
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SSR 2.9 Timing for the calculation of a net short position

13/07/2026R

A person must calculate their net short position as it is held at midnight on the working day on which the person holds the relevant position, accounting for:

  1. (1) all transactions that occurred since the last working day, irrespective of whether the transactions have taken place during normal trading hours; and

  2. (2) any change in the issued share capital of the company concerned.

     

13/07/2026G

A person does not need to calculate their net short position at midnight itself on the working day on which the relevant position is held.

13/07/2026G

A person should calculate the issued share capital using the information that is available at midnight on the working day on which the relevant position is held.