short position

(in accordance with regulation 6(3)(b) of the Short Selling Regulations 2025) the position in the issued share capital of a company resulting from:

(a) a short sale of a share issued by the company; or
(b) entering into a transaction, other than a short sale of a share issued by the company, where an effect of the transaction is to confer a financial advantage on the person entering into that transaction in the event of a decrease in the price or value of a share issued by the company.