Abstract: | In 2006, China Securities Regulatory Committee issued the Notice on Problems Related to the Experimental Assets Securitization Business Conducted by Securities Company. It is this Notice that firstly defined and classified the basic assets under the business of assets securitization. However, does this classification match the current legal circumstances of China? Does there exist any different legal obstacles when different basic assets being used for assets securitization? This article, based on the comparative research and particularly, in combination with the legal concepts, rules and system of China, is written to give legal analysis on the definition and classification of the basic assets described in the Notice. |