REUTERS/Tobias Schwarz
A woman takes pictures of ice sculptures in the shape of humans that have been placed on the steps of the music hall in Gendarmenmarkt public square in Berlin September 2, 2009.
The stocks listed are "not based on 13-F holdings", nor is this a "basket of stocks most held short", according to the report.
When compared with the median S&P 500 company, the median stock has a higher value of short interest. However, it has "similar" short interest as a percent of float-adjusted shares.
The top five stocks are AT&T, IBM, Intel, Exxon Mobil, and Caterpillar.