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O que (quem) é contingent assets - definição

Contingent Liabilities; Contingent liabilities

Contingent liability

Contingent liabilities are liabilities that may be incurred by an entity depending on the outcome of an uncertain future event such as the outcome of a pending lawsuit. These liabilities are not recorded in a company's accounts and shown in the balance sheet when both probable and reasonably estimable as 'contingency' or 'worst case' financial outcome.

https://en.wikipedia.org/wiki/Contingent_liability

Contingent claim

In finance, a contingent claim is a derivative whose future payoff depends on the value of another “underlying” asset,Dale F. Gray, Robert C.

https://en.wikipedia.org/wiki/Contingent_claim

Contingent election

U.S. PRESIDENTIAL ELECTION MECHANISM WHEN NO-ONE WINS AN ELECTORAL COLLEGE MAJORITY

United States contingent vice presidential election; United States contingent presidential election; Contingent elections

In the United States, a contingent election is used to elect the president or vice president if no candidate receives a majority of the whole number of Electors appointed. A presidential contingent election is decided by a special vote of the United States House of Representatives, while a vice-presidential contingent election is decided by a vote of the United States Senate.

https://en.wikipedia.org/wiki/Contingent_election

Wikipédia

Contingent liability

In accounting, contingent liabilities are liabilities that may be incurred by an entity depending on the outcome of an uncertain future event such as the outcome of a pending lawsuit. These liabilities are not recorded in a company's accounts and shown in the balance sheet when both probable and reasonably estimable as 'contingency' or 'worst case' financial outcome. A footnote to the balance sheet may describe the nature and extent of the contingent liabilities. The likelihood of loss is described as probable, reasonably possible, or remote. The ability to estimate a loss is described as known, reasonably estimable, or not reasonably estimable. It may or may not occur.

https://en.wikipedia.org/wiki/Contingent liability

Exemplos do corpo de texto para contingent assets

1. But investment bankers have warned the PPF that "pledges" of contingent assets could prove uncollectable if an employer becomes insolvent.

2. In a further concession, the PPF is also expected to say it will consider how contingent assets – such as letters of credit – can be used to reduce an employer‘s pension deficit and therefore the levy it will pay.

3. Meanwhile, preliminary evidence suggests that several companies have pledged "contingent assets" âЂ« property or a parent company guarantee âЂ« to their pension funds, further reducing the risk that the pension scheme will be unable to pay out.

4. The PPF‘s original proposal to disallow counting contingent assets against a pension deficit prompted uproar among business groups which argued that simply focusing on cash injections could undermine the finances of many companies.