Nope. Borrowed shares means borrowed shares. When you use them for whatever strategy you have is up to you. The short sold amount is different.
If you know (or think) the borrow will get tight you will take out the borrow ahead of time even if you don`t use them. Especially important for delta hedgers.
The Australian - Multiple suitors circling Z1P - DataRoom 7.40PM, page-120
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