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Aim companies list11/28/2023 There are no requirements to demonstrate any length of operating history. The Admission Document must generally include audited accounts for the last three financial years (or less if the company has been in existence for less than three years) and an audit report in respect of each year. AIM companies incorporated in the UK with financial years that begin before 1 January 2021, can continue to use EU IAS as they stand at the end of the UK-EU transition period.įinancial statements. The last three years of historical financial information contained in an AIM company’s Admission Document must be presented in a form consistent with that which will be adopted in the company’s next published annual accounts.ĪIM companies incorporated in the UK (including the Channel Islands and the Isle of Man) must use UK IAS for financial years that begin on or after 1 January 2021. For a company incorporated in a European Economic Area (EEA) member state, the accounts must be prepared in accordance with IAS - unless the company is not a parent company, in which case it may prepare its accounts either in accordance with IAS or the accounting and company legislation and regulations applicable to the company in its country of incorporation.įor AIM companies incorporated outside the EEA, the financial information may be presented in accordance with IAS, US GAAP, Canadian GAAP, Australian IFRS or Japanese GAAP. There is no minimum public float requirement.Īccounting standards. There is no minimum closing or offering price for shares to be admitted to AIM.ĭistribution.
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