AIM (Alternative Investment Market)

AIM was created in 1995 as an alternative market for the London Stock Exchange and was originally aimed at helping attract small and medium-sized developing companies in the UK in attracting investments. However, over time, the new trading platform has attracted the interest of larger commercial enterprises from around the world. The specificity of this market is that it imposes very simplified requirements on organizations located on it. However, for Russian companies, they sometimes turn out to be quite complicated and at first glance even insurmountable. A serious problem that enterprises face when preparing to enter AIM is the lack of a clearly structured and transparent ownership structure of the holding. This entails the impossibility of consolidation and subsequent audit of financial statements in accordance with IFRS, which is mandatory when entering the market, and also leads to a lack of understanding by investors of the structure of the group and the holding losing investment attractiveness. Undoubtedly, the best option for organizing a business to enter AIM is to carry out activities through a single company. It, of course, is subject to internal structuring with the separation of managers, financial, production, controlling (audit) and other units and is supplemented by a reputable foreign company, More information here - https://en.wikipedia.org/wiki/Alternative_Investment_Market