[Code of Federal Regulations] [Title 12, Volume 5] [Revised as of January 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 12CFR541.26] [Page 94] TITLE 12--BANKS AND BANKING CHAPTER V--OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY PART 541_DEFINITIONS FOR REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS--Table of Contents Sec. 541.26 Surplus. The term surplus means undistributed earnings held as unallocated reserves for general corporate use.