Amended Codes of Good Practice (2013) > Amended Code Series 400: Measurement of the Enterprise and Supplier Development Element of Broad-Based Black Economic Empowerment > Statement 400: The General Principles for Measuring Enterprise and Supplier Development > Key Measurement Principles

3.1	The Enterprise and Supplier Development consist of,

3.1.1

Preferential Procurement; and

3.1.2

Enterprise Development and Supplier Development.

3.1.3

Enterprise Development and Supplier Development Contributions will be recognised as a percentage of annual Net Profit After Tax (NPAT).

3. Key Measurement Principles