题目
When classified by type of issuer, asset-backed securities are part of the:
选项
A.corporate sector.
B.structured finance sector.
C.government and government-related sector.
答案
B
解析
： B is correct. Asset-backed securities (ABS) are securitized debt instruments created by securitization, a process that involves transferring ownership of assets from the original owners to a special legal entity. The special legal entity then issues securities backed by the transferred assets. The assets’ cash flows are used to pay interest and repay the principal owed to the holders of the securities. Assets that are typically used to create securitized debt instruments include loans (such as mortgage loans) and receivables (such as credit card receivables). The structured finance sector includes such securitized debt instruments (also called asset-backed securities). ： B是正确的。资产支持证券（Asset backed securities，ABS）是由证券化产生的证券化债务工具，是指将资产所有权从原所有者转移到特定法人实体的过程。然后，特殊法人实体发行有资产担保的证券。资产的现金流用于支付利息和偿还欠证券持有人的本金。通常用于创建证券化债务工具的资产包括贷款（如抵押贷款）和应收账款（如信用卡应收账款）。结构性金融包括此类证券化债务工具（也称为资产支持证券）。