Deloitte
Accounting Research Tool
Home

London Stock Exchange announces temporary extension for publication of half-yearly reports for AIM companies

London Stock Exchange announces temporary extension for publication of half-yearly reports for AIM companies

12 June 2020
In response to the COVID-19 pandemic, the London Stock Exchange has announced that AIM companies can have an additional month to finalise their half-yearly reports.
The AIM Rules for Companies require a half-yearly financial report to be published within three months from the end of the period to which it relates. The announcement by the London Stock Exchange will permit such companies that need extra time to prepare their half-yearly report an additional one month. The London Stock Exchange has indicated that the temporary extension will be kept under review and, at a suitable time, will announce how the policy will be removed in a fair, orderly and transparent way.
AIM companies that wish to utilise the aditional month must notify via an RIS its intention to do so prior to the company's reporting deadline under AIM Rule 18 and the company's nominated advisor must separately inform the AIM Regulation.
A press release is available on the London Stock Exchange website.