Ann: Change in substantial holding, page-10

Hi TaneNui, Can you please look at the pdf and read item 4 (Present relevant interest) you can see that UBS 19.8m, Merrill Lynch 3.3m and Credit Suisse 8.9m shares are the real Registered Holders of the shares. If so, does that mean Regal has borrowed them  for shorting? If they have borrowed them for shorting then why aren't they disclosed? Is there some sore of loophole that lets them pretend to own the shares through the other companies and therefore not disclose their real intention for shorting LVT?
Can someone explain why those 3 companies are the real Registered Holders and why it is NOT shorting?