Goldman Sachs tracks heavily shorted equities through specialized institutional baskets, most notably the Goldman Sachs Most Shorted Index (often referenced via its tracking identifiers like GSCBMSAL), which evaluates an equal-weighted basket comprising fifty of the highest short-interest equities within the broader Russell 3000 index. This index serves as a primary benchmark for hedge funds and institutional traders monitoring market sentiment, speculative froth, and potential short-squeeze vulnerabilities among highly shorted mid- and large-cap U.S. corporations meeting minimum market capitalization thresholds.