第三十四条境内机构投资者应当在托管人处开立托管账户，托管基金、集合计划的全部资产。

Article 34 a QDII shall open a custody account at the custodian for the custody of all the assets of a fund or pool plan.

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资产证券化就是通过成立一个特设载体(SPV)或公司实体来对类似资产比如抵押进行包装，promo chaussures，然后将其卖给某一托管人。

Securitization involves packaging similar assets much for mortgages and selling them to a fiduciary, either via the organisation of a primary purpose conveyance (SPV) or joint entity.

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