The London Stock Exchange has provided guidance on the new “comply or explain against” requirements for Alternative Investment Market companies, within the AIM Rule 26. AIM is a submarket of LSE, which allows smaller, less viable companies to float shares with a more flexible regulatory system than that applicable to the main market. The AIM Rule 26 states that from admission, each AIM Company must maintain a website on which certain information should be available to view, free of charge. This information includes, but it is not limited to, country of incorporation, main country of operation, constitutional documents, annual accounts, number of securities on issue, and name of directors.
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