Section 4:
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
4. (1) Any company which has, during 2 consecutive preceding years, at least
one of the following—
(a) an annual turnover exceeding 500 million rupees; or
(b) total assets exceeding 500 million rupees.
F9 – 37 [Issue 9]
Financial Reporting Act
(2) Any group company which has, during 2 consecutive preceding years,
at least one of the following—
(a) an annual turnover exceeding one billion rupees; or
(b) total assets exceeding one billion rupees,
excluding subsidiaries, provided that the ultimate holding company complies with
the Corporate Governance Code for Mauritius (2016)