Which of the following is incorrect regarding the parties involved in Sukuk?

a. The originator is the party that needs the money for its operations or expansion.

b. SPV is a temporary legal entity that is created by another company to execute a specific task.

c. Sukuk-holders receive a certificate (Sukuk) in exchange for the funds that they give under the Sukuk arrangement.

d. When the task for which an SPV is created is finished, the SPV is retained on the balance sheet of the issuer.