问题
单项选择题
For an asset-backed security (ABS), a special purpose vehicle:（）
A. acts as an intermediary that purchases an asset from the company issuing an ABS and then resells it to obtain sufficient liquid funds to provide collateral for the ABS.
B. takes title to at least some of the firm’s fixed assets.
C. is a legal entity responsible for separating assets used as collateral from those of the company seeking financing through an ABS.
答案
参考答案：C
解析：
A special purpose vehicle is a legal entity to which the assets used as collateral in an ABS issue are sold. This transaction separates the company providing the collateral from the company that needs the financing. The assets transferred to the special purpose vehicle are financial assets, not fixed assets.