The U.S. Securities and Exchange Commission (SEC) has announced a one-year extension for compliance with Rule 13f-2 and Form SHO, which mandates increased disclosure on short selling. This decision, made public on February 11, 2025, is intended to provide investment managers with additional time to meet the new reporting requirements. The compliance date for the short sale reporting rule has now been extended to 2026, allowing stakeholders more time to adjust to the regulatory changes.