In insurance, the excess of a company’s assets (including any capital) over liabilities. Surpluses may be used for future dividends, expansion of business, or to meet possible unfavorable future developments. Surpluses may be developed and increased intentionally by including an amount in the premium in excess of the pure premium needed to meet anticipated liabilities known as a risk charge. Surpluses are sometimes earmarked in part as contingency reserves and in part as unassigned surplus.