Broad-Based Black Economic Empowerment Act, 2003 (Act No. 53 of 2003)

Amended Codes of Good Practice (2013)

Amended Code Series 100: Measurement of the Ownership Element of Broad-Based Black Economic Empowerment

Statement 100: The General Principles for Measuring Ownership

1. Objectives of this statement
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1.1specify the scorecard for measuring the Ownership Element of Broad-Based Black Economic Empowerment (B-BBEE);

 

1.2define the key measurement principles;

 

1.3specify the specific measurement principles applicable to various types of Entities;

 

1.4specify the specific measurement principles applicable to various types of Equity Instruments;

 

1.5specify the formula for measuring Voting Rights, Economic Interest, and Realisation points.