或有资产（contingent asset）

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最新推荐文章于 2024-07-19 22:22:28 发布

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本文介绍了或有资产的概念及其特征，探讨了或有资产的披露原则，并分析了或有资产的确认条件。此外，还提到了或有订单及买股票、卖期权等金融概念。

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或有资产（contingent asset）

什么是或有资产？

　　或有资产指过去的交易或事项形成的潜在资产，其存在须通过未来不确定事项的发生或不发生予以证实。根据准则规定，对或有资产一般不应确认。如果企业因清偿或有事项而确认的负债所需指出全部或部分预期应由第三方或其他方补偿，而且此补偿金额只有在基本确定能够收到时，才能作为资产予以确认，而且确认的金额不允许超过所确认的负债金额。

或有资产的特征

　　1、或有资产由过去的交易或事项产生

或有资产是过去的交易或事项形成的。比如，某年12月20日，甲银行状告乙银行侵犯了其利益。至该年12月31日，法院还没有对诉讼案进行公开审理，甲银行是否胜诉尚难判断。对于甲银行而言，将来可能胜诉而获得的资产属于一项潜在资产，它是由过去事项(乙银行“可能侵犯”甲银行的专利权并受到起诉)形成的。

　　2、或有资产的结果具有不确定性

或有资产是一种潜在的资产，随着经济情况的变化，其是否会形成银行真正的资产，须通过不完全由银行控制的未来不确定事项的发生或不发生才能证实。沿用以上例子，甲银行的或有资产，是否真的会转化成其真正的资产，要由诉讼案的调解或判决结果确定。如果终审判决结果是乙银行胜诉，那么或有资产便“消失”了；相反，还应承担一项支付诉讼费的义务。

对或有资产的披露

　　1、对企业如果企业清偿因或有事项而预期收到的补偿。对该部分应确认为或有资产的数额，作为或有负债的减项，即以或有负债的金额减去预计的或有资产的净额列示，并不将该项或有资产列示到资产负债表中，在会计报表附注中也仅仅以或有负债的净额列示，并不反映或有资产的形成情况。

　　2、对其它或有资产的披露。一般情况下，对或有资产不应在报表附注中披露，但如果或有资产很可能会给企业带来经济利益时，则应在报表附注中进行披露。披露的内容只包括或有资产产生的原因、预期对企业产生的财务影响等。在披露或有资产时，应特别谨慎，不能让报表使用者误认为所披露的或有资产肯定会实现。

　　具体情况可通过以下表格说明：

概率	或有事项	0--5%	5%--50%	50--95%	95%--100%
概率	或有事项	极小可能	有可能	很可能	基本确定
是否确认	或有资产	否	否	否	是
是否确认	或有负债	否	否	是	是
是否披露	或有资产	否	否	是	是
是否披露	或有负债	否（经常发生或重要事项也应披露）	是	是	是

或有资产分析

　　或有资产通常由导致经济利益可能流入企业的未计划的事项或其他未预料到的事项形成。索赔是或有资产的一个例子。企业通过法律程序提出索赔，其结果具有不确定性。

　　或有资产不应在财务报表中予以确认，因为确认或有资产可能会导致那些可能永远不会实现的收益得到确认。但是，收益基本肯定会实现时，相关资产已不是或有资产，此时将其确认是恰当的。

　　应对或有资产进行持续评价，以确保情况的发展在财务报表中得到适当的反映。经济利益基本肯定会流入时，该资产和相关收益应在变化发生当期的财务报表上予以确认。经济利益只是很可能会流入时，企业应披露该或有资产。

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Definition of 'Contingent Order'或有订单
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.

Definition of 'Buy-Write'买股票、卖期权”(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.

股票期权交易（Stock Options Trading）是指期权交易的买方与卖方经过协商之后以支付一定的期权费为代价，取得一种在一定期限内按协定价格购买或出售一定数额股票的权利，超过期限，合约义务自动解除。
Read more: http://www.investopedia.com/terms/b/buy-write.asp#ixzz2Fx9ChtFa

期权费

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.