資產證券化
asset securitization
將不同類別的合約債務（例如住宅按揭、商業按揭、汽車貸款或信用卡債務責任）匯集起來，然後將這些合併債務以債券或轉手證券形式出售予投資者的財務手法。與證券的基礎債務有關的本金及利息會定期付還予投資者。
The contract liabilities (such as residential mortgages, commercial mortgages, car loans or credit card debt obligation) to bring together different categories, and then combined these debt securities in the form of bonds or resale sale financial practices to investors. Underlying debt securities related to principal and interest will be repaid to investors on a regular basis