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Chinese Abstract: 國際會計準則第40號「投資性不動產」(簡稱IAS...
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English Abstract: The author proposes a new type of asset-backed security, called Exchange Traded Pieced Loan (ETPL), designed to address a variety of major issues for savers, lenders, borrowers, authorities and other stakeholders in China's markets for investment and credit. An ETPL's...
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