Development Bank of Southern Africa Act, 1997 (Act No. 13 of 1997)

The Board may, before declaring any dividends, set aside out of the amount available for dividends such sum as it thinks proper as a reserve fund or an addition thereto. The Board may divide the reserve fund into such special funds as it thinks fit, with full power to employ the assets constituting such fund or funds in the business of the Bank, or may invest the same in such investments as it may select, without being liable for any depreciation of, or loss in consequence of, such investments, whether the same be usual or authorised investments for trust funds or not.