Final answer:
A company typically requires at least three years of audited financial statements, equivalent to annual report and accounts, for a premium listing, with exact details varying per exchange.
Step-by-step explanation:
When applying for a premium listing, a company must comply with specific financial requirements, including the historical financial record it must provide. In the UK, for instance, a company typically needs to have at least three years of audited financial statements to qualify for a premium listing on the London Stock Exchange. These statements equate to the minimum number of annual report and accounts a company should have filed. However, keep in mind that the rules for listing can vary by country and exchange, so it's important to check the specific requirements of the listing authority in question. The minimum number of annual reports and accounts that a company should have filed prior to an application for a premium listing can vary depending on the specific requirements of the stock exchange or regulatory body.
In general, companies seeking a premium listing are required to have a track record of financial reporting and transparency. For example, the London Stock Exchange requires companies to have published audited annual financial statements covering at least the three most recent financial years, along with any interim financial statements published since the last audited annual financial statements. Therefore, a company would typically need to have filled at least three annual reports and accounts before applying for a premium listing on the London Stock Exchange.