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

Codes of Good Practice on Black Economic Empowerment

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

Statement 102 : Recognition in the sale of assets

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Issued under section 9 of the Broad-Based Black Economic Empowerment Act of 2003.

 

Arrangement of this statement.

 

Para

Subject

1

Objective of this statement

2

Application

3

Key measurement Principles

4

Measurement Principles

5

Recognition of Sale of Asset, Equity Instruments and Businesses

6

Annexe 102(A)