new announcements out, page-21

RE shorting

Simply the shorter sells the stock on day 1 recieves cash for it and can put it in the bank and get interest on it.

They then have the obligation to buy the stock to give back the stock to however they borrowed it from.

so they will prob not be hurting at present, depending on when they agreed to return the stock, in reality i have been led to believe(correct me if you think im wrong) that in a case of admin and windup the stock does not need to be returned up until the end, however upon agreement a lender might accept a payment so as to finalise the contract and the shorter loses the obligation to return the stock.

With regards to CFDs i have no idea but would hazard a guess that the reults would be similar, either way the shorter will not be hurting.