| Banks often regard securitization as a balance sheet transformation tool. Traditionally mortgages are a bank's largest asset and also the least liquid. Securitization involves packaging similar assets such as mortgages and selling them to a trustee, either through the establishment of a special purpose vehicle （SPV） or corporate entity. Bonds are then issued （backed by the assets） by this corporate entity and sold to investors. This is done to generate additional funds for the bank and to manage the structure of the balance sheet. These additional funds can then be used for further lending, acquisitions, stock repurchases, etc. | 银行通常将资产证券化视为资产负债表转换工具。从传统上看，贷款抵押是银行的最大资产，也最不算是流动资产了。资产证券化就是通过成立一个特设载体（SPV）或公司实体来对类似资产比如抵押进行包装，然后将其卖给某一托管人。然后公司实体会发行资产抵押债券，并卖给投资者。这样做是为了替银行生成额外资金并对资产负债表的结构进行管理。然后这些额外资金被用于进一步的贷款、收购、股票回购等等。 |
优惠券领取后72小时内有效，10万种最新考研考试考证类电子打印资料任你选。涵盖全国500余所院校考研专业课、200多种职业资格考试、1100多种经典教材，产品类型包含电子书、题库、全套资料以及视频，无论您是考研复习、考证刷题，还是考前冲刺等，不同类型的产品可满足您学习上的不同需求。 ...考试优惠券 本站小编 Free壹佰分学习网 2022-09-19