NO.PZ2018062006000020
问题如下：
Which of the following regarding collateral backing is most likely incorrect?
选项：
A.
Covered bonds are debts backed by financial assets.
B.
Mortgage-backed security is a type of ABS backed by mortgages.
C.
Equipment trust certificates are backed by physical assets.
解释：
A is correct.
Covered bonds are backed by a segregated pool of assets which is called a 'covered pool'. Securities that are backed by financial assets are called collateral trust bonds.
考点：Types of collateral backing
解析：金融资产作为抵押的就是collateral trust bond，而不是covered bond，故选项A不正确，当选。
由mortgage loan作为抵押的就是MBS。由机器设备或实物资产作为抵押的是equipment trust certificate。选项B、C说法正确，不选。
请问B选项的ABC是什么意思
