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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

2. Application

 

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.