- Nine months old if no interims included;
- 15 months old if unaudited interims included; or
- 18 months old if audited interims included.
(cf. eligibility requirements for Premium Listing)
If non-EEA issuer, IFRS or “equivalent standards”.
If non-EEA issuer, IFRS, US GAAP, Canadian GAAP, Australian IFRS or Japanese GAAP.
If annual accounts are more than nine months old, interims covering at least the first six months of the current year must be included; if more than 15 months old, they must be audited.