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商业银行大量投资于非标资产是由于其具有不受限于信贷规模控制、资本消耗、存贷比等监管政策的优势;但该类资产交易结构不透明、难以监管,使风险在金融体系内不断积聚。随着银行非标业务相关监管政策的不断出台,对存量非标资产如何符合监管规定,成为了商业银行必须要面临的问题。目前资产证券化是非标准化债权向标准化债权转变的主要手段,可以改善资产负债结构,提高资产周转效率,也是银行通过“非标转标”实现非标出表的主要渠道。本文通过介绍海印公司信托收益权资产证券化项目,阐明资产证券化是商业银行非标资产转标的有效途径。
Commercial banks invest heavily in non-standard assets because of their advantages of being unconstrained by the regulatory policies such as credit scale control, capital consumption and loan-to-deposit ratio. However, the transaction structure of such assets is not transparent and can not be supervised to keep the risks in the financial system build up. With the constant promulgation of relevant non-standard banking regulatory policies, how to meet the regulatory requirements on non-standard assets has become a problem that commercial banks must face. At present, asset securitization is the main means of transforming non-standardized debt into standardized debt, which can improve the asset and liability structure and improve the efficiency of assets turnover. It is also the main channel for banks to realize non-standard forms through “non-standard transfer ”. This article introduces the securitization project of asset-backed equity of Haiyin Company and clarifies that asset-backed securitization is an effective way to convert non-standard assets of commercial banks.