问题
单项选择题
Which of the following statements about special purpose vehicles (SPVs) is most accurate（）
A. SPVs have no role in the asset backed credit rating process.
B. SPVs are used exclusively for asset backed transactions.
C. If bankruptcy occurs, a judge could rule that the SPVs assets can be considered general assets of the corporation.
答案
参考答案：C
解析：
Legal experts believe this is unlikely, but the issue is still a bit ambiguous legally.