"surplus"

means the amount, if any, by which the total financial value received by a co-operative during a particular period, whether as a result of overcharging its own members for goods or services supplied to them, transactions with non-members or otherwise, exceeds its total financial costs and expenditure for that period;

[Definition substituted by section 1(u) of  Notice No. 558, GG 36729, dated 5 August 2013];