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
October 1995.
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.
