http://www.investopedia.com/terms/c/contingentasset.asp
An asset in which the possibility of an economic benefit depends solely upon future events that can't be controlled by the company. Due to the uncertainty of the future events, these assets are not placed on the balance sheet. However, they can be found in the company's financial statement notes.

Pentru ieşire, poate fi aplicată oricare variantă care s-a mai discutat în legătură cu activele.