Corrected: SEC Staff Publishes Draft Taxonomy for Form SHO

Today, SEC staff published a draft EDGAR Form SHO-specific submission taxonomy related to the SEC’s adoption of new Form SHO. The Form SHO-specific taxonomy comprises the collection of XML Schema Definition (.xsd) filers that defines the structure of the Form SHO submission. 

The SEC adopted the Short Position and Short Activity Reporting by Institutional Investment Managers rule and form changes on October 13, 2023 to require certain institutional investment managers that meet or exceed specified reporting thresholds to report, on a monthly basis, short position data and short activity data for equity securities using new Form SHO.

The first reporting month is January 2025. The first Form SHO filings are due within 14 calendar days after the end of the reporting month.