Tingimuslikku vara ei kajastata ettevõtte bilansis. Sellise tingimusliku vara kohta, millest majandusliku kasu saamine on tõenäoline, avalikustatakse informatsioon raamatupidamise aruande lisades. Lisades ei ole vaja avalikustada infot sellise tingimusliku vara kohta, 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 such contingent assets, whose economic benefit is likely, is disclosed in the notes to the financial statements. Such contingent assets need not to be disclosed in the notes, whose economic benefit is unlikely. Asset, from which the flow of future economic benefits to the entity is virtually certain, is not classified as contingent asset and such asset is accounted for as an asset in the entity’s balance sheet
