OBS_VALUE: <ul><li><a href=http://www.iasplus.com/en/jurisdictions/africa/country83 target=_blank>Financial Reporting Framework in South Africa</a></li><li><a href=https://www.imf.org/external/pubs/ft/scr/2014/cr14340.pdf target=_blank>IMF Financial System Stability Assessment(Published 11 November 2014)</a></li><li><a href=https://www.resbank.co.za/en/home/publications/publication-detail-pages/prudential-authority/pa-deposit-takers/banks-regulations/2012/5442 target=_blank>Regulations relating to banks(Regulation No 36950, adopted on 12 December 2012, with latest amendment of 1 July 2016, Section 3)</a></li></ul>