A Contract For Difference (CFD) is essentially a contract between an investor and a financial firm. At the end of the contract, the parties exchange the difference between the opening and closing prices of a specified financial instrument, including shares.
In Australia, CFDs are reported as equity derivatives in view of the underlying instrument, as outlined in ASIC Regulatory Guide (RG) 251, page 28. CFDs over other asset classes will be reported differently – TRAction Fintech can help you to determine the requirements.
In UK & Europe, depending upon the underlying asset class, CFDs are required to be reported under EMIR Regulation (EU) No 648/2012 or Markets in Financial Instruments Directive 2004/39/EC.