The risk management of mortgaged assets, as an important credit risk management, has become the base for the commercial Banks to guarantee asset safety and increase benefit.

抵押资产的风险管理作为信贷风险管理的一个重要方面，已成为商业银行保证资产安全，提高效益的基础。

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It's harder to pull this off when the donated asset is not stock but mortgaged real estate.

FORBES: The office-park deduction