If your fund is still registered and filing a 13F HR or 13-F HR/A, here are a couple of quick notes on what is included/excluded:
- 13F is due 45 days after the end of each quarter
- Long positions only for 13F securities (a list of 13F securities can be found here – http://www.sec.gov/divisions/investment/13flists.htm )
- Long Call/Put positions need to be included with the value of the security (not the value of the underlying shares)
- Option positions on 13F securities only
- Exclude position with < 10,000 shares or < $200,000 in quarterly closing value
- No foreign shares or ADRs, unless foreign shares are a U.S. 13F listed company.
- If you have a long and short position in a 13F stock, report the long position. Don’t net the long and short together.
The format for submitting to Edgar can be found here: www.sec.gov/about/forms/form13f.pdf