This is the value, as at the relevant date, of any surplus in a defined benefit superannuation fund of which the reporting entity is an employer-sponsor, as determined in accordance with relevant accounting standards. The surplus in defined superannuation fund represents the favourable difference between the plan assets and the present value of the defined benefit obligation. 

Where the extinguished deferred tax liability of the defined benefit superannuation fund exceeds the reported surplus, this value should be reported as zero.