Section 86: Persons subject to disclosure requirements
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
86. Persons subject to disclosure requirements
(1) In this Act, “reporting issuer” means an issuer—
(a) who by way of a prospectus, has made an offer of securities
either before or after the commencement of this Act;
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Securities Act
(b) who has made a takeover offer by way of an exchange of securities or similar procedure;
(c) whose securities are listed on a securities exchange in Mauritius;
or
(d) who has not less than 100 shareholders.
(2) Every reporting issuer shall comply with the disclosure requirements
under this Part.
(3) The Commission shall keep a register of reporting issuers, which
shall—
(a) be available for consultation by the public; and
(b) indicate whether the reporting issuer is in default of the disclosure requirements.