Since the gazetting of the Codes of Good Practice for Broad-Based Black Economic Empowerment on 9 February 2007, the Department of Trade and Industry has released the following guides:
Guildeline on Complex Structures & Transactions and Fronting
Guideline on Equity Equivalents
The Codes can be found in Government Gazette Nos 29617 (Main Codes), 29610 (Financial Sector Charter) and 29616 (Construction Sector Charter) in February 2007. Below are PDF versions of the Codes that can be downloaded or printed for later reference.