Nevada Revised Statutes
Chapter 657 - General Provisions
NRS 657.075 - "Surplus" defined.

"Surplus" means a fund created pursuant to the provisions of chapters 657 to 671, inclusive, of NRS by a bank from payments by stockholders or members or from the bank’s net earnings or undivided profits which, to the amount specified and by any additions thereto set apart and designated as such, is not available for the payment of dividends and cannot be used for the payment of expenses or losses while the bank has undivided profits.
(Added to NRS by 1971, 965; A 1995, 473)

Structure Nevada Revised Statutes