Its defined by whatever accounting standard they are used. Profit is usually income less costs required to bring in that income. In your example the that surplu

Its defined by whatever accounting standard they are used. Profit is usually income less costs required to bring in that income. In your example the that surplus isn't profit. That's more of a balance sheet item, so an asset. If you have $10m in cash and buy say a factory, that doesn't effect your profit