Surplus

1. Pensions.

An excess of assets over liabilities in a pension scheme. Also known as over-funding.

2.

More generally, any excess of financial assets over related liabilities.

3.

The excess of a government's income over its expenditure.

4.

Any excess of income over related costs.

See also

• Contributions holiday
• Deficit
• Gain
• Primary surplus
• Profit
• Statutory surplus basis
• Trade surplus