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 103 : Recognition of Equity equivalents for multinationals

Introduction
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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

Objectives of this statement

2

Key Measurement Principles

3

Recognition of Equity Equivalent Programmes

4

Measurement of Equity Equivalent Contributions on the Ownership Scorecard

5

Examples of Equity Equivalent Programmes

6

Specific Rules on Multinationals

7

Annexe 103(A)