Tingimuslikku vara ei kajastata ettevõtte bilansis. Sellise tingimusliku vara kohta, millest majandusliku kasu saamine on tõenäoline, kohta avalikustatakse informatsioon raamatupidamise aruande lisades. Lisades ei ole vaja avalikustada infot sellise tingimusliku vara, millest majandusliku kasu saamine on ebatõenäoline. Vara, millest ettevõte saab tulevikus praktiliselt kindlasti majanduslikku kasu, ei liigitata tingimuslikuks varaks ning sellist vara kajastatakse ettevõtte bilansis varana.
Contingent assets are not recognised in the entity’s balance sheet. Information on suchcontingent assets, whose economic benefit is likely, is disclosed in the notes to the financialstatements. Such contingent assets need not to be disclosed in the notes, whose economicbenefit is unlikely. Asset, from which the flow of future economic benefits to the entity isvirtually certain, is not classified as contingent asset and such asset is accounted for as anasset in the entity’s balance sheet
