Laws & Regulations

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Some of the legislation in force in Mauritius for the banking and financial services industry are listed below:

  • Assets Recovery Act 2011
  • Banking Act 2004
  • Bank of Mauritius Act 2004
  • Borrower Protection Act 2007
  • Companies Act 2001
  • Financial Intelligence and Anti Money Laundering Act 2002 (FIAMLA)
  • Financial Services Act 2007
  • Insurance Act 2005
  • Insolvency Act 2009
  • The Good Governance and Integrity Reporting Act 2015
  • The Data Protection Act 2017
  • The Ombudsperson for Financial Services Act 2018
  • The Mauritius Deposit Insurance Scheme Act 2019
  • The United Nations (Financial Prohibitions, Arms Embargo and Travel Ban) Sanctions Act 2019
  • The Business Facilitation (Miscellaneous Provisions) Act 2019
  • The Anti-Money Laundering and Combatting the Financing of Terrorism (Miscellaneous Provisions) Act 2020
  • The Mauritian Civil Code
  • The Code de Commerce

Bank Of Mauritius Guidelines

The Central Bank has issued some 30 Guidelines which can be viewed on the Bank of Mauritius website.

Some recent Guidelines issued pertain to the following:

  • Guideline on Liquidity Risk Management
  • Guidelines on Outsourcing by Financial Institutions
  • Guideline on Payment of Dividend
  • Guidelines on the implementation of Targeted Financial Sanctions under the United Nations (Financial Prohibitions, Arms Embargo and Travel Ban) Sanctions Act 2019
  • Guideline on Agent Banking
  • Guideline on Anti-Money Laundering and Combating the Financing of Terrorism and Proliferation
  • Guidelines on Complaints Handling Policy and Procedures applicable to Banks and Non-Bank Deposit Taking Institutions licensed by the Bank of Mauritius issued by the Ombudsperson for Financial Services
  • Guideline on Credit Concentration Risk
  • Guideline for the write-off of non-performing assets
  • Guideline on Credit Impairment Measurement and Income Recognition