US lawFederal (United States)RegulationsTitle 12 CFR — Banks and BankingChapter I — COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURYPart 141 — DEFINITIONS FOR REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS141.2612 C.F.R. § 141.26Surplus.Last amended: 2017Year: 2026Length: 14 wordsOfficial source Cite as 12 C.F.R. § 141.26 (2026)The term surplus means undistributed earnings held as unallocated reserves for general corporate use.Previous12 C.F.R. § 141.25