On 9 June, the London Stock Exchange announced that, with immediate effect and on a temporary basis, a one-month extension is available to the deadline for AIM companies to publish their half-yearly reports. Ordinarily, under AIM Rule 18, this deadline would fall three months after the end of the period to which the report relates. This follows the announcement in late March that AIM companies could apply, via their nominated adviser, for a three-month extension to the deadline for publishing their annual accounts under AIM Rule 19, matching the extension made available by Companies House for filing such accounts with them. In order to take advantage of this extension to the half-yearly reporting deadline, an AIM company must announce their intention to do so via RNS before the usual deadline, while their nominated adviser must also inform AIM.
This announcement follows the FCA’s recent statement on temporary relief for listed companies on publishing half-yearly financial reports, details of which are summarised here.
Written by Guy Francis.