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BEE Opinion on Modified
Flow Through

  1. The Practice Guide 1 of 2017 (“the Guide”) issued by the B-BBEE Commission (“the Commission”) on 31st March 2017 refers.

  2. Pertinent to the effect of the Guide are the comments contained in clause 2 and 3. The Commission therein makes it clear that the Guide is issued as a non-binding guide and that it does not constitute a legal document or a ruling of the Commission. It is therefore nothing other than a view taken by the Commission.

  3. In clause 11 to 13 of the Guide the Commission states as follows:
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