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Criteria as per Act 2013

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  • Criteria as per Act 2013

‘’public interest entity’’ means -

Provision 2 (a)

an entity that has issued equity or debt securities for public subscription,

Provision 2 (b)

a bank, deposit taking institution or other similar institution that is subject to subject to supervision by the Central Bank of the Gambia,

Provision 2 (c)

an insurance company, a pension and provident fund, collective investment undertaking or other similar institution that is subject to supervision by the Central Bank of the Gambia or any other statutory body,

Provision 2 (d)

a public enterprise as defined under section 175 of the Constitution and section 2 of the Public Enterprise Act, or

Provision 2 (e)

an entity to which any two of following conditions are applicable in excess of an amount or number the Board may prescribe - (i) Annual revenue, (ii) Number of employees, (iii) total assets, or (iv) total liability, not including shareholder’s equity, applicable at the end of the preceding accounting year