OFEX is a trading forum outside the jurisdiction of the Stock
Exchange. It is an alternative forum for companies previously
trading under Rule 4.2(a) (
IHTM18338) and opened for business on 2
Shareholdings in OFEX companies are regarded as "unlisted" for (and only for) the purposes of business relief ( IHTM18333) and instalments ( IHTM18334).
The shares have a listing on the SEDOL ( IHTM18092) and are usually valued in the same way as listed shares.