This short powerpoint explains the Enterprise and Supplier Development Beneficiary Matrix for the ammended BBBEE codes in more detail.

1. Enterprise and Supplier
Development
The Beneficiary Matrix
Wybrand Ganzevoort
Collective Value Creation
m: 0845577711 e: wybrand@collectivevaluecreation.co.za
w: www.collectivevaluecreation.co.za
© Copyright. Collective Value Creation. 2014. All rights reserved

2. Goal of Enterprise Development:
Assisting in the development, sustainability and ultimate financial
and operational independence of beneficiaries
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Old Codes
3% NPAT = Enterprise Development = 15 Points
New Codes
1% NPAT = Enterprise Development = 5 Points
2% NPAT = Supplier Development = 10 Points

3. Defining Enterprise Development Beneficiaries (Old Codes)
Beneficiary A Beneficiary B
Generic
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EME QSE
51% Black
Owned
51% Black
Owned
25% Black Owned
1.25 PP Multiplier
5 ZARM < 25 ZARM < 25 ZARM <

4. Defining Enterprise Development Beneficiaries (Amended Codes)
Beneficiary A Beneficiary B
Generic
25% Black Owned
© Copyright. Collective Value Creation. 2014. All rights reserved
1.25 PP Multiplier
EME QSE
51% Black
Owned
51% Black
Owned
5 ZARM 10 ZARM < 25 ZARM 50 ZARM < 25 ZARM 50 ZARM >

5. The Beneficiary Matrix explains on which areas you can claim the 3%
NPAT for Enterprise and Supplier Development (ESD)
Monetary Non - Monetary
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Recoverable
Non -
Recoverable

6. Monetary contributions that are recognised for Enterprise
and Supplier Development
Monetary
Non -Recoverable
Lower Interest
Rate
Outstanding loan amount x
(Prime – Actual Rate)
Non Recoverable - Equity
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Grant
Contribution
Discounts
supporting
Enterprise
Development
100% 100%
Non -Recoverable
Lower Dividends
(Dividend rate of ordinary shareholders – actual
dividend rate of beneficiary) x Investment Amount
Non Recoverable - Payment Terms
Payment Terms
(Maximum of 1.5
points)
Percentage of (15 days - payment terms) x Invoice Amount

7. Monetary contributions that are recognised for Enterprise
and Supplier Development
Recoverable - Loans
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Interest Free Loan
with No – Security
Requirements
Standard Loan to
Black Owned
QSE/EME
100% 70% of
outstanding loan
amount
70% 50% of
outstanding loan
amount
Standard Loan to
other Beneficiary
Enterprises
60% of outstanding
loan amount
Guarantees
provided on behalf
of Beneficiary Entity
3%
Recoverable - Equity
Minority investment
in Black Owned
EME/QSE
Minority investment
in other
beneficiaries
100% 70% of
investment
amount
80% of investment
amount
Recoverable
Monetary

8. Non - Monetary contributions that are recognised for Enterprise
and Supplier Development
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Overhead Costs
Direct Costs
Incurred
100% 80% 70% of costs
Professional
services at no
cost
80% 60% of
commercial
hourly rate
Professional
services
rendered at
discount
80% 60% of
discount amount
Time of
employees
spent in
developing
company
80% 60% of
( Monthly salary/160)
Non- Recoverable
Non - Monetary

9. We assist companies in the development
and implementation of their Enterprise
and Supplier Development Strategies
Wybrand Ganzevoort
Collective Value Creation
m: 0845577711 e: wybrand@collectivevaluecreation.co.za
w: www.collectivevaluecreation.co.za
© Copyright. Collective Value Creation. 2014. All rights reserved