That share of BRK.A that you bought for $260 in 1980 and never sold never generated a taxable event to be reported to the IRS, but would be considered to be worth more than that now.
Traded options on publicly-traded securities typically have non-zero value determined by options markets. Employee options on non-publicly-traded securities are much harder to value, but if the employee would rather have them than nothing, they have some value.