NO.PZ2023052301000078
问题如下：
Which of the following statements regarding securitized products is correct?
选项：
A.
Credit tranching offers credit protection for the equity tranche in a securitization.
B.
Pass-through securities are the simplest securitized structure and involve issuers retaining the underlying assets.
C.
In a true securitization, the underlying pool of assets is removed from the balance sheet and transferred into an independent legal entity that issues securities backed by these assets.
解释：
The correct answer is C. In a true securitization, the specific pool of assets is removed from the balance sheet and transferred into a separate and independent legal entity that then issues securities backed by these pooled assets.
A is incorrect because credit tranching offers credit protection for the more senior bond classes in a securitization not the equity tranche.
B is incorrect because covered bonds, not pass-through securities, are the simplest securitization structure, which involves the issuer retaining the underlying assets on its balance sheet.
我对这个知识点没有印象，在基础班哪里有讲到呀？
