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

Industry Charters

Information and Communication Technology (ICT) Charter

ICT Sector Code for 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

2. Application

Purchase

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2.1	A transaction in terms of this statement may involve the sale of:

2.1.1

An asset;

2.1.2

A business; or

2.1.3

Equity Instruments in an Enterprise.