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

Industry Charters

Financial Services  Charter

Code Series FS100: Measurement of the Ownership Element of Broad-Based Black Economic Empowerment

Statement 102: Recognition of the Sale of Assets

2. Application
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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.