"common equity tier 1 unimpaired reserve funds"

means—

(a)	share premium arising from the issue of instruments or shares constituting common equity tier 1 capital;

(b)	retained earnings;

(c)	such component of, percentage of or component and percentage of accumulated other comprehensive income and other disclosed reserves arising from compliance with Financial Reporting Standards, as may be prescribed;

[Definition inserted by section 1(c) of Act No. 22 of 2013]