partial upgrading 中文意思是什麼
partial upgrading
解釋
局部改善-
For the transfer of a financial asset in which the secondary equities are retained or a credit guaranty is given for upgrading the level of credit, if the transferor only retains partial ( not nearly all of ) the risks and rewards related to the ownership of the transferred financial asset and may control the transferred financial asset, it shall recognize the relevant asset and liability according to the extent of its continuous involvement in the transferred financial asset
（三）在採用保留次級權益或提供信用擔保等進行信用增級的金融資產轉移中，轉出方只保留了所轉移金融資產所有權上的部分（非幾乎所有）風險和報酬且能控制所轉移金融資產的，應當按照其繼續涉入所轉移金融資產的程度確認相關資產和負債。
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