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Tag Archives: Modified; Flow-through; Principle; B-BBEE; codes

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VIEWPOINT: The Modified Flow-through Principle: Beware of getting it wrong!

Articles, DevelopBy Andre van der MerweJune 1, 2017

The Modified Flow-through Principle is a special provision in statement 100 paragraph 3.4.3.1 of the B-BBEE codes that reads: ‘Where in the chain of Ownership, Black People have a flow-through level of participation of at least 51%, and then only once in the entire ownership structure of the Measured Entity, such Black participation may be…

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