Home FCA Handbook SSR SSR 2 SSR 2.10 Net short position expressed as a percentage value
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SSR 2.10 Net short position expressed as a percentage value

13/07/2026R
  1. (1) When making a notification of a net short position under this chapter, a person must express their net short position as a percentage of the relevant company’s issued share capital.

  2. (2) The net short position expressed as a percentage of the company’s issued share capital must be calculated by dividing the net short position in equivalent shares by the total issued share capital of the company and multiplying this figure by 100.

     

13/07/2026R

The percentage net short position figure must be expressed and abridged to 2 decimal places by truncating the other decimal places.

13/07/2026G

For example, for a notification under SSR 2.3.1R(1):

  1. (1) if the net short position is 0.3199 %, the notification should provide a position of 0.31%; or

  2. (2) if the net short position is 0.1999%, this would truncate to 0.19%, hence no notification would be required.