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عمومی::
قرارداد مالی مشروط
A financial contract for which the nominal obligation is not conclusively determined at inception is a contingent financial contract. 22 Derivatives and insurance contracts are prominent examples of contingent financial contracts.
Contingent financial contracts determine the nominal obligation based on real events or financial events.
Note that a contingent financial contract that is contingent on a real event does not make it a real asset.
The worst financial state is given by the state in which all the financial events that are relevant for determining the nominal obligations arising from contingent financial contracts turn out in the most detrimental state for the value of a company's equity.The worst financial state does not depend on probabilities.
An insurance company that insures real assets can record the resulting contingent financial contracts with the same value as today.
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