As a transitional arrangement for issuers whose securities have been suspended from trading under rule 13.50A, the 18 month period referred to in rule 6.01A(1) is extended to 24 months if the suspension during the 18 month period is only due to a disclaimer or adverse opinion on the issuer’s financial statements for the financial years commencing between 1 September 2019 and 31 August 2021, both dates inclusive.