单选题 Which of the following entities play a critical role in the ability to create an asset backed security with a higher credit rating than the corporation?

A. Rating agencies.
B. Investment banks.
C. Special purpose vehicles (SPVs).

【正确答案】 C

【答案解析】SPVs, or special purpose corporations, buy the assets from the corporation. The SPV separates the assets used as collateral from the corporation that is seeking financing. This shields the assets from other creditors.