primary unimpaired reserve funds
means-
| i) | actual earnings or by way of recoveries; |
| ii) | premiums on the issue of ordinary or non-redeemable non-cumulative preference shares or |
| iii) | a surplus on the realisation of capital assets; or |
| i) | a reserve arising from compliance with financial reporting standards as may be prescribed; or |
| ii) | minority interests arising from the consolidation of accounts as may be prescribed, |
and which have been set aside as a general or special reserve, are disclosed as such a reserve in the financial statements of the bank or the controlling company concerned and are available for the purpose of meeting liabilities of or losses suffered by the bank or the controlling company, as the case may be, but does not include any fund required to be maintained in terms of any other law, unless so prescribed;