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November 2020

Alibaba Affiliate Ant Group’s Listing Could Be the World’s Largest IPO

Alibaba affiliate, Ant Group’s (Ant’s) listing could turn out to be the biggest initial public offering (IPO) in history as it chases a valuation that would rival the world’s biggest payment firms.

Marco de Matos, Anchor Research
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Directions on Occupational Health and Safety Measures in Certain Workplaces

“Safety isn’t expensive, it’s priceless.” – Author Unknown. Megan Veldman, HR at Moore Johannesburg looks at Occupational Health and Safety measures in certain workplaces.

Megan Veldman
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Friendly Share Buy-Backs and Section 48(8) Of the Companies Act

The share buy-back has long been an effective manner to consolidate ownership within a company. A share buy-back in many instances is also attractive from a tax perspective because it is considered a dividend and thus does not give rise to a capital gains event. Share buy-backs are governed by Section 48 of the Companies Act 71 of 2008 (“the Act”), which allows the Board of Directors (the “Board”) of a company to determine that the company will acquire its own shares, subject to a solvency and liquidity test. Matthew Delaney Legal Consultant at Resolve Corporate Services takes a closer look.

Matthew Delaney, Resolve Corporate Services
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Gender-Based Violence – Not My Problem

Gender-based violence (GBV) is a profound and widespread problem in South Africa, impacting on almost every aspect of life. GBV (which disproportionately affects women and girls) is systemic, and deeply entrenched in institutions, cultures and traditions in South Africa. Karen Botha Wright delves into this subject a bit deeper.

Karen Botha, Karen Botha Attorneys
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Selling Your Business Part 3: Finding the Right Buyer

The Moore Advisory Johannesburg team has partnered many entrepreneurs through the sale of their businesses. Based on this experience, the team have put together a six-part series of articles with advice on understanding the sales process. In part 3, they talk to you about who are you going to sell to?

Olivier Barbeau, Hans Hillermann, Kai Reuning
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The Audit of Accounting Estimates in Terms of ISA 540 (Revised)

In a rapidly changing business environment, businesses are constantly forecasting what the future may hold, whether strategically, operationally or when accounting for transactions, assets and liabilities in their accounting records. In accounting terms, we call those forecasts accounting estimates.

Juané Schreuder
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