On Wednesday 22nd July 2020, the Stock Exchange of Mauritius Ltd (“SEM”) announced in a communique that it had aligned the requirements of its Rules with that of the Practice Direction (No. 5 of 2020) issued by the Mauritian Registrar of Companies. Consequently, flexibility is being provided to companies listed on the Official Market and the Development & Enterprise Market of the SEM during the COVID-19 and the post COVID–19 periods in relation to the sending of annual reports.