Positive difference between the Financial Asset and the Financial Liabilities, constant of Balance Sheet of the previous year, also combining the balances of additional credits transferred and the credit operations linked to them. These are financial resources that were not committed to future payments at the end of the fiscal year. The financial surplus recorded in Balance Sheet from the previous year can be used as a source of resources for additional credits.

• Law No. 4,320/1964, art. 43, § 1, I and § 2.
• See also: Opening of Additional Credit, Financial Asset, Balance Sheet It is Financial Liabilities.
• General Concept: Source of Resources for Additional Credit.