Do shares received as a consequence of a bonus share issue or share dividend distribution fall to be treated as a long position for the purposes of calculating a net short position?

Should dividends in the form of shares that must be returned by a borrower to the lender (as a result of a lending agreement) be taken into account to calculate short positions?

what level is the net short position to be calculated in the case of umbrella structures and master feeder structures?

How will any violations of the provisions of the Regulation be sanctioned?

Do shares in funds have to be taken into account when calculating net short positions?