| 信贷资产证券化业务中资产出表问题研究 |
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| 引用本文： | 何力军,;宋鹏程,;邹震田. 信贷资产证券化业务中资产出表问题研究[J]. 河南金融管理干部学院学报, 2014, 0(7): 54-58 |
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| 作者姓名： | 何力军, 宋鹏程, 邹震田 |
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| 作者单位： | [1]中国华融资产管理股份有限公司博士后科研工作站,北京100033; [2]中国社会科学院金融研究所博士后流动站,北京100028; [3]中国人民大学财政金融学院博士后流动站,北京100086; [4]中国华融资产管理股份有限公司研究发展部,北京100033 |
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| 摘 要： | 信贷资产证券化业务中基础资产能否顺利出表是关键问题,但并非所有的资产证券化产品都能顺利实现资产出表,也并非所有的信贷资产证券化都必须实现基础资产的“双出表”.基础资产的顺利出表取决于交易结构的合理设计.发起人应明确资产证券化目的,优化交易结构,选择恰当的资产出表方式,同时加强对未并表结构化主体信息披露的研究,充分评估集团风险.
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| 关 键 词： | 信贷资产证券化 资产出表 交易结构设计 |
A Study on Derecognizing Underlying Assets in Credit Assets Securitization |
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| Affiliation: | HE Lijun ,SONG Pengcheng ,ZOU Zhentian (1. Postdoctoral Research Center, China Huarong Asset Management Co. , Ltd. , Beijing , 100033 China ; 2. Postdoctoral Working Station, Institute of Finance and Banking, Chinese Academy of Social Sciences, Beifing 100028, China ; 3. Postdoctoral Working Station , School of Finance, Renmin University of China, Beijing , 100086, China ; 4. Research and Development Department. , China Asset Management Co. , Ltd. Huarong Beijing 100033 , China ) |
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| Abstract: | In credit assets securitization, what concerns the issuer the most is whether the underlying assets can be derecognized. Not all assets securitization products can move assets out of the balance sheet or need to achieve dual derecognizing of assets. The issuer should choose the proper way to move assets off balance on the basis of the purpose of assets securitization and the optimization of transaction structure. At the same time, the issuer should strengthen the study on information disclosure in unconsolidated structured entities, and make an overall risk assessment. |
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| Keywords: | credit assets securitization derecognizing underlying assets transaction structure design |
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