Market Abuse Regulation and Opex: Difference between pages

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imported>Doug Williamson
(Add effective date and replace out of date link.)
 
imported>Doug Williamson
(Create the page. Source: The Treasurer, September 2016, p21.)
 
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''European Union (EU)''.
'''Op'''erating '''Ex'''penditure.


(MAR).
Opex is expenditure on items which are consumed, or whose benefits are otherwise enjoyed, in the short term, generally within the current financial reporting period.


Regulation (EU) No 596/2014 of the European Parliament and of the Council of 2014 on market abuse which came into effect on 3 July 2016.
Opex is contrasted with capital expenditure ('capex').


This repealed the earlier Directive 2003/6/EC.


 
== See also ==
<span style="color:#4B0082">'''''Why MAR exists'''''</span>
* [[Capitalise]]
 
* [[Capital expenditure]]
:"MAR is critical to ensuring markets operate with proper disclosure, ensuring a level playing field for all investors and minimising the risk of asymmetric information in the market."
* [[Expenditure]]
 
* [[Revenue expenditure]]
:''Julia Hoggett, director of market oversight, Financial Conduct Authority, The Treasurer, August 2018, p28.''
 
 
 
==See also==
* [[Asymmetric information]]
* [[Confidential information]]
* [[Disclosure]]
* [[Financial Conduct Authority]]
* [[Insider dealing]]
* [[Market abuse]]
* [[Market Abuse Directive]]
* [[Persons discharging managerial responsibility]]
* [[Regulation]]
 
 
 
===Other links===
 
[http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014R0596 MAR]
 
[http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014L0057 CSMAD]
 
[https://www.fca.org.uk/markets/market-abuse/regulation FCA Market Abuse Regulation]
 
[[Category:Accounting,_tax_and_regulation]]

Revision as of 15:11, 6 September 2016

Operating Expenditure.

Opex is expenditure on items which are consumed, or whose benefits are otherwise enjoyed, in the short term, generally within the current financial reporting period.

Opex is contrasted with capital expenditure ('capex').


See also

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