或有资产

但或有资产很可能会给企业带来经济利益的，应当披露其形成的原因、预计产生的财务影响等。

However , if a contingent asset will probably give rise to an inflow of economic benefits to the enterprise , the enterprise shall disclose the cause , the expected financial effect , etc.

我国《企业会计准则或有事项》与两项国际会计准则有关，但主要与《国际会计准则第37号准备、或有负债和或有资产》关系密切。

Our Enterprise Accounting Standard ( The Standard ) - Contingencies is related to two international accounting standards but is only closely to The International Accounting Standard 37th-Provisions , Contingent Liabilities and Contingent Assets ( IAS37 ) .

对不形成或有资产、或有负债的中间业务适用备案制。

And the registration and recording system is suitable for those intermediate business who has not asset-liabilities or will not form the asset-liabilities .

基于或有权益资产负债表的中国上市商业银行风险分析

An Analysis on Financial Risk of Listed Commercial Banks in China : Based on Contingent Claim Balance Sheet Approach

然而，不同于共同基金和交易所买卖基金，对冲基金是有限的经认可的投资者，或那些有足够的资产能对更积极的投资策略有风险评估的人。

However , unlike mutual funds and ETFs , hedge funds are limited to accredited investors , or investors who have sufficient assets to weather the risks of a more aggressive investing strategy .

这些资料性质被界定为理性的投资者在做购买，出售或保留股票或其它有价资产买卖决策时的重要考量因素。

Material nature is defined as important to a reasonable investor in deciding whether to buy , sell or hold securities or other valuable property .

或有事项会计准则仍有一些不足之处，诸如与或有事项相关的资产的确认，或有负债的披露等等。

There are some shortcomings of contingency in accounting standard for enterprises , such as recognition of contingent asset , disclosure of contingent liability .