"tier 2 unimpaired reserve funds"
means—
| (a) | any premium arising from the issue of instruments or shares that constitute tier 2 capital; |
| (b) | a prescribed percentage of general provision, general loan loss reserve or other reserve held against unidentified and unforeseen losses that comply with such conditions as may be prescribed; |
[Definition inserted by section 1(s) of Act No. 22 of 2013]