基金托管人为基金资产设立独立账户，此时承担的是（ ）职责。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='27088' and id < 2246334 and id<>'2246334' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='27088' and id > 2246334 and id<>'2246334' order by id asc limit 5