The following criteria shall be taken into account for the purposes of net short positions referred to in Articles 5 and 6:
(a)((a)) it is irrelevant whether a cash settlement or physical delivery of underlying assets has been agreed;
(b)((b)) short positions on financial instruments that give rise to a claim to unissued shares, and subscription rights, convertible bonds and other comparable instruments shall not be considered as short positions when calculating a net short position.