氢和氧在铁液的溶解是吸热反应，其溶解度随温度升高而增加。

Which of the following statements about special purpose vehicles (SPVs) is least accurate（）

A. SPVs are also known as bankruptcy remote entities and allow the asset backed security pool to have a higher credit rating than the issuing entity.

B. SPVs shield the assets of the asset backed security from creditors.

C. They are only used in asset backed security transactions.