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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 103 : Recognition of Equity equivalents for multinationals

2. Key Measurement Principles

 

Any Equity Equivalent Contributions towards the Ownership Element of B-BBEE made by Multinationals are measurable against the value of their operations in the Republic of South Africa.