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信托型ABN与现行的资产证券化业务相比,在交易结构的设计原理和风控措施上更类似原信托公司开展的诸多资产业务,因此信托公司应充分和银行、证券公司合作,在完成证券承销和财顾包装之外,进一步发挥自身实业投行的管理能力以及高效撮合资产和资金的优势,创设和管理资产。自国内开展资产证券化业务试点以来,由银监会和央行主管的以特定目的信托作为SPV的信贷资产证券化业务以及由证监会监管的以专项计划为SPV的企业资产证券化业务得以快速发展。银行间市场交易商协会于2012年8月发布了《非金融企业资产支持票据指引》,
Compared with the current securitization business, the trust-based ABN is more similar to many asset-based businesses carried out by the original trust company in the design principles and risk control measures of the transaction structure. Therefore, the trust company should fully cooperate with the banks and securities companies to complete the securities underwriting In addition to financial package, the Bank further developed its management capability by investing in its own industrial investment banks and its advantages in efficiently matching assets and capital to create and manage assets. Since the Pilot Securitization business in China, the credit asset securitization business with specific purpose trusts under the supervision of the China Banking Regulatory Commission and the Central Bank as SPVs and the asset securitization business under the special scheme of SPVs regulated by the CSRC have been rapidly developed. The Interbank Market Dealers Association released the Guidance on Asset Backed Notes of Non-Financial Enterprises in August 2012,