Here is a way to do things. You should have mathtools installed; it's an extension of amsmath that is quite useful for fine-tuning equations layout. I use mathclap{ … }, but you can replace it with the much more verbose \makebox[0pt]{$ … $}. I also define a \widebar command (taken in the mathx font, from mathabx (which I do not load, as it redefines most mathematical symbols), and redefine \widehat, which looks better with capital letters than \hat. Finally, I replace the split environment with the multi-alignment points environment alignedat.
\documentclass[a4paper, 11pt]{book}
\usepackage[utf8]{inputenc}
\usepackage{geometry}
\usepackage{mathtools}
\DeclareFontFamily{U}{mathx}{\hyphenchar\font45}
\DeclareFontShape{U}{mathx}{m}{n}{ <-> mathx10}{}
\DeclareSymbolFont{mathx}{U}{mathx}{m}{n}
\DeclareFontSubstitution{U}{mathx}{m}{n}
\DeclareMathAccent{\widebar}{0}{mathx}{"73}
\DeclareMathAccent{\widehat}{0}{mathx}{"70}
\begin{document}
\begin{equation}
\begin{alignedat}{2}
\MoveEqLeft[8]\enspace ∑_{\substack{l ∈ ϕ^L\\ \mathclap{SB(l)=n}}} P_l^k
+∑_{\substack{ l ∈ ϕ^L\\\mathclap{RB(l)=n}}} P_l^k
+∑_{\mathclap{g ∈ ϕ^{G-n}}} P_{ng}^k +R_n^k\\%[-1.5ex]
& = \widebar{P}_{nd}
+\widehat P_{nd} · u_n^{+k}
-\widehat P_{nd} · u_n^{-k}
&\hspace{3em} & ∀ n ∈ ϕ^N,∀ k ∈ ϕ^{\text{iteration}}
\end{alignedat}
\end{equation}
\end{document}

\sum. You can use\mathclapfor the first one, but using\mathclap(from themathtoolspackage) for the second\sumresults in the two subscripts overlapping. Perhaps using multiple lines for the subscripts -- Something like Mathtools: using substack to align limits. – Peter Grill Oct 11 '14 at 06:26\forallsymbols in the terms below the summation symbols. – Mico Oct 11 '14 at 07:14mhpackage (which containedmathtools) was split into two components,mathtoolsandbreqn. – Bernard Oct 13 '14 at 19:45