【单选题】

The last paragraph is mainly
A．to accuse the lawyers and advisers of making big money by helping those insolvent companies.

B．to introduce the changes of the bankruptcy law--Chapter 11.
C．to prove the accusation is groundless that the managers of bust businesses lead a comfortable life at the cost of creditors.
D．to argue that the European Union should not follow the American example in their effort to revive sick companies.