U.S. – SEC Issues Temporary Exemptive Relief of Short Selling Rule 13f-2

On 3 December 2025, the SEC issued an order granting temporary exemptive relief from compliance with short selling reporting rule 13f-2.

• rule is delayed until 2 January 2028
• first short selling disclosure report using Form SHO to be required within 14 calendar days after the end of January 2028