The Regulatory Clock Moved - But the Direction Didn’t
The SEC pushed out compliance dates for both securities lending reporting (Rule 10c-1a) and short position/short activity reporting (Rule 13f-2) with a two-year extension discussed publicly in December 2025.
Some people read that as “the pressure is off.” It isn’t.
Delays don’t change the destination. They just stretch the runway. The practical takeaway for firms is simple: the reporting/standardization trend is intact - the timeline is what moved.