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(一)资产组合技术和基础资产池如何选择证券化资产是不良资产证券化的基石。目前我国金融系统普遍推行贷款五级分类方法:即按贷款的风险程度,将其划分为正常、关注、次级、可疑、损失五类,其中次级、可疑和损失这三类贷款被确定为不良资产。资产管理公司在接收从商业银行剥离出来的不良资产的同时,应对不良资产的形成、抵押担保情况及未来现金流状况进行详细的调研,明确不良资产的分类状况。然后根据不良资产证券化的特点,选择那些同类的、较容易变现的以
(A) portfolio technology and basic asset pool How to choose the securitized assets is the cornerstone of non-performing asset securitization. At present, China’s financial system generally implements the five-tier classification of loans: that is, according to the degree of risk of the loans, it is classified into five categories of normality, attention, subordination, suspiciousness and loss. Among them, subordinate, suspicious and loss loans are identified as Bad assets. While receiving the non-performing assets spun off from commercial banks, asset management companies should conduct a detailed investigation on the formation of non-performing assets, mortgage guarantee and future cash flow to clarify the classification of non-performing assets. Then according to the characteristics of non-performing assets securitization, select those who are similar, more easily realized