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Determination of Accrual Claims

Are you unsure about calculating accrual claims?


This SAAM webinar, hosted by Prof Leentjie de Jong and Ms Stella Coetzee CA(SA), will provide clear pointers for the determination of accrual claims.

In this comprehensive session, our hosts will address:

  • the reasons for the introduction of the accrual system, which has since been negated to a certain extent by the decision of the Constitutional Court in EB (born S) v ER (born B) and KG and Minister of Home Affairs (Greyling case); 

  • the date on which the value of a spouse’s estate is to be calculated in the mediation process for purposes of accrual sharing, despite the decision of the Supreme Court of Appeal in AB v JB 2016 (5) SA 211 (SCA) (Brookstein case);

  • the holistic approach that should be followed and the need not to mediate accrual claims in isolation;

  • step-by-step guidelines to calculate the accrual in the spouses’ respective estates;

  • the relevant assets and liabilities statement that can be used to determine the accrual in each spouse’s estate;

  • how to determine the net commencement or initial value of each spouse’s estate including indexation;

  • how to deal with excluded assets as listed in sections 4 and 5 of the Matrimonial Property Act 88 of 1984, including assets that replace excluded assets, proceeds of excluded assets and indexation of the value of such assets;

  • a practical example of how an accrual claim should be calculated, offering invaluable insights into real-world application..


About our Hosts

Prof. Madelene (Leentjie) de Jong is a renowned family law expert with a career spanning over three decades. She holds degrees including a BLC and an LLB from Pretoria University, and an LLD from UNISA. Prof. de Jong's professional experience covers academia, legal practice, and dispute resolution. As a professor at UNISA, she specialised in Family Law, and she's also an admitted attorney of the High Court of South Africa and an accredited mediator and an accredited parenting coordinator by SAAM. Her achievements include being the chairperson of the SA Law Reform Commission’s Advisory Committee on Project 100D (Review of the Maintenance Act) and a member of the Advisory Committee on Project 100A (Family Dispute Resolution).

Stella Coetzee CA (SA), combines financial expertise with compassion, holding degrees in B COM (Industrial Psychology) from RAU, B COMPT (Accounting) from UJ, and B COMPT Hons (Accounting) from UNISA. With over two decades in finance management and qualifications as a CA(SA), she has a deep understanding of accounting and the tax implications in divorce settlements. Stella is an accredited mediator with NABFAM and SAAM, focused on family law and specialising in maintenance and accrual calculation for divorce settlements. She also established a service to attorneys and their clients to assist in Financial analysis and Financial Disclosures for interim maintenance applications.

CPD Points - 3

Determination of Accrual Claims

Determination of Accrual Claims

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