Market Abuse Regulation and Net interest: Difference between pages

Revision as of 15:41, 21 August 2013

1.

Tax.

Interest stated after offsetting tax effects, if any.

In this sense, net interest receivable means interest receivable stated after deducting any tax payable thereon.

In this context, net interest payable means interest payable stated after offsetting any tax relief enjoyed on the interest expense.

2.

Interest (usually) payable, stated after deducting other offsetting interest (usually) receivable in the same period.

@@ Line 1: / Line 1: @@
-''European Union (EU)''.
+.
-(MAR).
+''Tax.''
-Regulation (EU) No 596/2014 of the European Parliament and of the Council of 2014 on market abuse which repealed the earlier Directive 2003/6/EC.
+Interest stated after offsetting tax effects, if any.
+In this sense, ''net interest receivable'' means interest receivable stated after deducting any tax payable thereon.
-==See also==
+In this context, ''net interest payable'' means interest payable stated after offsetting any tax relief enjoyed on the interest expense.
-* [[Confidential information]]
-* [[Insider dealing]]
-* [[Market abuse]]
-* [[Market Abuse Directive]]
-* [[Regulation]]
+.
-===Other links===
+Interest (usually) payable, stated after deducting other offsetting interest (usually) receivable in the same period.
-[https://www.esma.europa.eu/system/files/Dir_03_6.pdf Directive 2003/6/EC of the European Parliament and of the Council of 28 January 2003]
-[http://www.treasurers.org/node/3244 ACT briefing note: The New Market Abuse and Disclosure Regime in the UK - A Guide for Listed Companies; 2005]
+== See also ==
+* [[Gross interest]]
-[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]