6. Exclusions from Total Measured Procurement Spend
The following list provides permissible exclusions from Total Measured Procurement Spend recognisable in terms of paragraph 5:
|6.1||Taxation: any amount payable to any person which represents a lawful tax or levy imposed by an organ of state authorised to impose such tax or levy, including rates imposed by a municipality or other local government;|
|6.2||Salaries, wages, remunerations, and emoluments: any amount payable to an employee as an element of their salary or wage and any emolument or similar payment paid to a director of a Measured Entity;|
|6.3||Pass-through third-party procurement: all procurement for a third-party or a client that is recorded as an expense in the third-party or client's annual financial statements but is not recorded as such in the Measured Entity's annual financial statements;|
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