What is the nature of the derivative call option, whether it is an asset or a liability

Derivative call options are common accounts, which have both asset and liability properties, and derivative accounts account for derivative assets or derivative liabilities formed by the fair value of corporate derivatives and their changes. If derivatives are used as hedging instruments, they are accounted for in the "Hedging Instruments" account. Derivatives accounts can be accounted for in detail by type of derivative instrument.

It is an asset. Assets can be divided into current assets, long-term investments, fixed assets, intangible assets and other assets according to liquidity. Among them, current assets refer to assets that can be realized or consumed within one business cycle of one year or more than one year, including cash, bank deposits, short-term investments, receivables and prepayments, expenses to be amortized, inventories, etc.

Long-term investment refers to investments other than short-term investments, including various equity investments that are held for more than one year (excluding one year), bonds that cannot be realised or are not ready to be realized, other debt investments and other long-term investments.

Fixed assets refer to buildings, buildings, machines, machinery, means of transportation, and other equipment, appliances, tools, etc., related to production and operation that have been used for more than one year. Intangible assets refer to non-monetary long-term assets that are not in physical form held by an enterprise for the purpose of producing goods or providing labor services to others, or for management purposes.

Other assets refer to assets other than current assets, long-term investments, fixed assets, and intangible assets, such as long-term amortized expenses.

Derivatives call options, which are common accounts; The debit side is the asset, the account debit side of the asset class is expressed as the increase in the asset, if it is the credit balance, it represents the liability, and since it is a liability, then the debit side of the asset class is expressed as the increase in the liability.

The common accounts in the new accounting standards refer to the common accounts that have both the nature of assets and the nature of liabilities; The characteristics of the common category need to be defined from the direction of its closing balance, and the common category is mostly used by financial, insurance, investment, ** and other companies, including clearing capital transactions, currency exchange, derivatives, hedging instruments, and ** projects.

Call option, also known as buy option, call option, call option, call option, extended buy option, or "knock-in", refers to the right of the buyer of the option to buy a certain amount of the underlying asset according to the exercise ** during the validity period of the option contract. A call option is a contract that gives the contract holder (i.e., the buyer) the right to purchase a specific amount of a specific transaction subject matter from the counterparty according to the agreed **.

The account is a common class account, the debit side is the asset, the account debit side of the asset class is expressed as the increase in assets, if it is a credit balance, it represents a liability, and since it is a liability, then it is expressed as an increase in liability on the credit side.

Derivative call options are common accounts that have both asset and liability properties.

The derivatives account accounts for the fair value of the company's derivatives and the derivative assets or derivative liabilities formed by their changes. If derivatives are used as hedging instruments, they are accounted for in the "Hedging Instruments" account.

Derivatives accounts can be accounted for in detail by type of derivative instrument. Major accounting treatment of derivatives. Derecognized derivatives shall be treated in accordance with the relevant provisions of "trading financial assets" and "trading financial liabilities".

The debit balance at the end of the period of the derivative account reflects the fair value of the assets formed by the derivative instruments of the enterprise; The credit balance at the end of this account reflects the fair value of the liabilities formed by the company's derivatives.