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The Guidelines do not stipulate the jurisdiction of the assets involved in a securitisation transaction. However, the legal opinion that is provided in relation to the securitisation transaction would be important to ensure that the requirements for such assets as stated in the ABS Guidelines are complied with.
Remark: A Bond is a debt investment in which an investor loans money to an entity (corporate or governmental) that borrows the funds for a defined period of time at a fixed interest rate. Bonds are used by companies, municipalities, states and U.S. and foreign governments to finance a variety of projects and activities.
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