S&P launches index tracking returns from shorting S&P 500

Standard & Poor's has launched an index designed to provide investors with the inverse performance o...

Standard & Poor’s has launched an index designed to provide investors with the inverse performance of the S&P 500. S&P 500 Inverse Index, the first index to be launched as part of Standard & Poor’s family of leveraged and inverse indices has a contrary relationship with the total return of the S&P 500 which includes both dividends and price movements. While the costs of borrowing the securities are not included in the calculation, there is an adjustment to reflect the interest earned on both the initial investment and the proceeds from selling short the securities in the S&P 500.