An explanatory memorandum from the dtic | 18 May 2021

The purpose of this Practice Note is to provide clarity on how ownership by entities such as Broad- Based Schemes, Employee Share Ownership Programmes, Trade Unions, Not for Profit Companies, Co-operatives, Trusts (together “Collective Enterprises”) should be interpreted under the B-BBEE Codes of Good Practice (the “Codes”).

dticPractice NoteB-BBEEActRulesDiscretio

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