12 CFR § 141.26 - Surplus.

---
identifier: "/us/cfr/t12/s141.26"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "12 CFR § 141.26 - Surplus."
title_number: 12
title_name: "Banks and Banking"
section_number: "141.26"
section_name: "Surplus."
chapter_name: "COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY"
part_number: "141"
part_name: "DEFINITIONS FOR REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "12 U.S.C. 1462a, 1463, 1464, 5412(b)(2)(B)."
regulatory_source: "76 FR 48990, Aug. 9, 2011, unless otherwise noted."
cfr_part: "141"
---


# 141.26 Surplus.

The term *surplus* means undistributed earnings held as unallocated reserves for general corporate use.