案例A公司为一家保险公司,计划以一笔保险资金投资B企业,并收取固定投资收益。经协商,B企业欲以其一宗土地为抵押,获取这笔投资资金。双方拟订资金投资合同和抵押合同后,到当地国土资源管理部门申请土地抵押登记,但国土部门以保险公司不是经中国银行监督管理委员会批准取得《金融许可证》的金融机构为由,不予登 Case A Company, an insurance company, plans to invest a B company with a sum of insurance funds and receive a fixed investment income. After negotiation, Company B intends to secure the investment fund with one piece of its land. After the parties formulate the contract for capital investment and the mortgage contract, they shall apply for registration of the land mortgage with the local land and resources administration department. However, the land and property department shall not apply for the registration of the land with the approval that the insurance company is not a financial institution authorized by the Bank of China Banking Regulatory Commission