The basic assets refer to the assets involved in the transaction scope agreed in the contract or the property that needs to be clarified in the judicial case.

For example, when an enterprise signs a sales contract, a product has been completed and put into storage, and it can be indicated that "there are basic assets in the contract"; If the product is not completed when the contract is signed, it means that "the basic assets do not exist in the contract".

The underlying assets include movable property and immovable property, which can be cash, marketable securities and immovable property. For example, the underlying assets of Baosteel warrants and long-term warrants that have been launched in the market are all single stocks.

The subject and the subject do not exist forever. A contract must have a subject matter, not necessarily a subject matter. For example, in a service contract, the subject matter is the labor relationship between the parties. In labor contracts, there is no subject matter.