The European Securities and Markets Authority (ESMA) has extended the temporary reporting obligation for net short positions of 0.1% or more that was issued on 16 March 2020 until 18 December 2020. This reporting requirement affects shares traded on a European Union regulated market with the generally existing reporting threshold remaining at the reduced level of 0.1% of the issued share capital rather than 0.2%. The reporting threshold does not apply for shares, whose principle venue for trading is located in a third country outside the European Union, as well as for market making or stabilisation activities. This transparency measure applies to every natural or legal person, irrespective of whether their country of residence being inside or outside of the European Union. Positions are required to be reported to the competent national supervisory authority – the FMA in the case of the Vienna Stock Exchange (Wiener Börse).<\/p>