It is not an intangible asset. Intangible assets mainly include patent right, non-patented technology, trademark right, copyright, land use right, franchise and so on. Options are financial instruments generated on the basis of futures. Refers to the right to buy and sell in a certain period of time in the future. It is the buyer's right to buy or sell a certain number of specific subject matter from the seller at a predetermined price (referring to the strike price) in a certain period (referring to American options) or at a certain future date (referring to European options), but it has no obligation to buy or sell.