http://wiki.mbalib.com/wiki/%E6%88%96%E6%9C%89%E8%B5%84%E4%BA%A7

或有資產(chǎn)（contingent asset）

目錄 [隱藏] 1什么是或有資產(chǎn)？ 2或有資產(chǎn)的特征 3對或有資產(chǎn)的披露 4或有資產(chǎn)分析

什么是或有資產(chǎn)？

　　或有資產(chǎn)指過去的交易或事項(xiàng)形成的潛在資產(chǎn)，其存在須通過未來不確定事項(xiàng)的發(fā)生或不發(fā)生予以證實(shí)。根據(jù)準(zhǔn)則規(guī)定，對或有資產(chǎn)一般不應(yīng)確認(rèn)。如果企業(yè)因清償或有事項(xiàng)而確認(rèn)的負(fù)債所需指出全部或部分預(yù)期應(yīng)由第三方或其他方補(bǔ)償，而且此補(bǔ)償金額只有在基本確定能夠收到時(shí)，才能作為資產(chǎn)予以確認(rèn)，而且確認(rèn)的金額不允許超過所確認(rèn)的負(fù)債金額。

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或有資產(chǎn)的特征

　　1、或有資產(chǎn)由過去的交易或事項(xiàng)產(chǎn)生

或有資產(chǎn)是過去的交易或事項(xiàng)形成的。比如，某年12月20日，甲銀行狀告乙銀行侵犯了其利益。至該年12月31日，法院還沒有對訴訟案進(jìn)行公開審理，甲銀行是否勝訴尚難判斷。對于甲銀行而言，將來可能勝訴而獲得的資產(chǎn)屬于一項(xiàng)潛在資產(chǎn)，它是由過去事項(xiàng)(乙銀行“可能侵犯”甲銀行的專利權(quán)并受到起訴)形成的。

　　2、或有資產(chǎn)的結(jié)果具有不確定性

或有資產(chǎn)是一種潛在的資產(chǎn)，隨著經(jīng)濟(jì)情況的變化，其是否會(huì)形成銀行真正的資產(chǎn)，須通過不完全由銀行控制的未來不確定事項(xiàng)的發(fā)生或不發(fā)生才能證實(shí)。沿用以上例子，甲銀行的或有資產(chǎn)，是否真的會(huì)轉(zhuǎn)化成其真正的資產(chǎn)，要由訴訟案的調(diào)解或判決結(jié)果確定。如果終審判決結(jié)果是乙銀行勝訴，那么或有資產(chǎn)便“消失”了；相反，還應(yīng)承擔(dān)一項(xiàng)支付訴訟費(fèi)的義務(wù)。

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對或有資產(chǎn)的披露

　　1、對企業(yè)如果企業(yè)清償因或有事項(xiàng)而預(yù)期收到的補(bǔ)償。對該部分應(yīng)確認(rèn)為或有資產(chǎn)的數(shù)額，作為或有負(fù)債的減項(xiàng)，即以或有負(fù)債的金額減去預(yù)計(jì)的或有資產(chǎn)的凈額列示，并不將該項(xiàng)或有資產(chǎn)列示到資產(chǎn)負(fù)債表中，在會(huì)計(jì)報(bào)表附注中也僅僅以或有負(fù)債的凈額列示，并不反映或有資產(chǎn)的形成情況。

　　2、對其它或有資產(chǎn)的披露。一般情況下，對或有資產(chǎn)不應(yīng)在報(bào)表附注中披露，但如果或有資產(chǎn)很可能會(huì)給企業(yè)帶來經(jīng)濟(jì)利益時(shí)，則應(yīng)在報(bào)表附注中進(jìn)行披露。披露的內(nèi)容只包括或有資產(chǎn)產(chǎn)生的原因、預(yù)期對企業(yè)產(chǎn)生的財(cái)務(wù)影響等。在披露或有資產(chǎn)時(shí)，應(yīng)特別謹(jǐn)慎，不能讓報(bào)表使用者誤認(rèn)為所披露的或有資產(chǎn)肯定會(huì)實(shí)現(xiàn)。

　　具體情況可通過以下表格說明：

概率或有事項(xiàng)0--5%5%--50%50--95%95%--100%極小可能有可能很可能基本確定

是否確認(rèn)	或有資產(chǎn)	否	否	否	是
	或有負(fù)債	否	否	是	是
是否披露	或有資產(chǎn)	否	否	是	是
	或有負(fù)債	否 （經(jīng)常發(fā)生或重要事項(xiàng)也應(yīng)披露）	是	是	是

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或有資產(chǎn)分析

　　或有資產(chǎn)通常由導(dǎo)致經(jīng)濟(jì)利益可能流入企業(yè)的未計(jì)劃的事項(xiàng)或其他未預(yù)料到的事項(xiàng)形成。索賠是或有資產(chǎn)的一個(gè)例子。企業(yè)通過法律程序提出索賠，其結(jié)果具有不確定性。

　　或有資產(chǎn)不應(yīng)在財(cái)務(wù)報(bào)表中予以確認(rèn)，因?yàn)榇_認(rèn)或有資產(chǎn)可能會(huì)導(dǎo)致那些可能永遠(yuǎn)不會(huì)實(shí)現(xiàn)的收益得到確認(rèn)。但是，收益基本肯定會(huì)實(shí)現(xiàn)時(shí)，相關(guān)資產(chǎn)已不是或有資產(chǎn)，此時(shí)將其確認(rèn)是恰當(dāng)?shù)摹?/p>

　　應(yīng)對或有資產(chǎn)進(jìn)行持續(xù)評價(jià)，以確保情況的發(fā)展在財(cái)務(wù)報(bào)表中得到適當(dāng)?shù)姆从场＝?jīng)濟(jì)利益基本肯定會(huì)流入時(shí)，該資產(chǎn)和相關(guān)收益應(yīng)在變化發(fā)生當(dāng)期的財(cái)務(wù)報(bào)表上予以確認(rèn)。經(jīng)濟(jì)利益只是很可能會(huì)流入時(shí)，企業(yè)應(yīng)披露該或有資產(chǎn)。

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Definition of 'Contingent Order'或有訂單
1. An order involving the simultaneous execution of two or more transactions.

2. An order whose execution depends upon the execution and/or price of another security.? Investopedia explains 'Contingent Order'
These types of orders are generally placed for option strategies where two separate transactions must occur at the same time. An example is a buy-write, where an investor would buy a stock and sell a call simultaneously.

Read more: http://www.investopedia.com/terms/c/contingentorder.asp#ixzz2Fx8PLeo0

Definition of 'Buy-Write'買股票、賣期權(quán)”(buy-write)
A trading strategy that consists of writing call options on an underlying position to generate income from option premiums. Because the options position is covered by the underlying position, the downside risk of writing the option is minimized.? Investopedia explains 'Buy-Write'
For example, suppose a trader has a 100-share position in XYZ stock and purchases the shares for $10 each. Soon after, the trader decides to write a call option for XYZ stock at an exercise price of $12.50, selling it for a small premium. As long as the price of XYZ stays below $12.50 until maturity, the trader will keep the premium. If the price rises above the $12.50 level and is exercised, the trader will be required to sell the shares at $12.50 to the option holder. The trade will only lose out on the difference between the exercise price and the market price.

股票期權(quán)交易（Stock Options Trading）是指期權(quán)交易的買方與賣方經(jīng)過協(xié)商之后以支付一定的期權(quán)費(fèi)為代價(jià)，取得一種在一定期限內(nèi)按協(xié)定價(jià)格購買或出售一定數(shù)額股票的權(quán)利，超過期限，合約義務(wù)自動(dòng)解除。
Read more: http://www.investopedia.com/terms/b/buy-write.asp#ixzz2Fx9ChtFa

期權(quán)費(fèi)

Definition of 'Option Premium'
1. The income received by an investor who sells or "writes" an option contract to another party.

2. The current price of any specific option contract that has yet to expire. For stock options, the premium is quoted as a dollar amount per share and most contracts represent the commitment of 100 shares.?

?Investopedia explains 'Option Premium'
1. Investors who "write" covered calls or puts use option premiums as a source of current income in line with a broader investment strategy to hedge all or a portion of a portfolio.?

2. Option prices quoted on an exchange such as the Chicago Board Options Exchange (CBOE) are considered premiums as a rule because the options themselves have no underlying value.? The components of an option premium include its intrinsic value, its time value and the implied volatility of the underlying asset. As the option nears its expiration date, the time value will edge closer and closer to $0, while the intrinsic value will closely represent the difference between the underlying security's price and the strike price of the contract.?

Read more: http://www.investopedia.com/terms/o/option-premium.asp#ixzz2FxABWa4R

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