consolidation of accounting report

But as a result of asset securitization’s particularity, enable it not to have toother properties, this causes the difference between securization asset and other properties related to accountants confirmed, accountant measures, the information discloses and consolidation of accounting report.
但是由於証券化資産的特殊性,使它有別於其他資産,這就使得証券化資産在會計上不同於其他資産的會計確認、會計計量、信息披露及會計報表郃竝問題。