Operating expenditure (OpEx) key performance indicator (KPI) under the Taxonomy Regulation represents the proportion of the operating expenditure associated with taxonomy-aligned activities or to the CapEx plan.
The operating expenditure covers direct non-capitalised costs relating to research and development, renovation measures, short-term lease, maintenance and other direct expenditures relating to the day-to-day servicing of assets of property, plant and equipment that are necessary to ensure the continued and effective use of such assets.