B和C是什么意思，没看明白

问题如下：

A certified FRM who is a risk manager at a multinational bank has been asked to explain the GARP Code of Conduct to several junior risk analysts. The manager uses several potential work-related scenarios to illustrate the Code of Conduct. Which of the following scenarios exemplifies behavior that complies with the standards of the GARP Code of Conduct?

选项：

A.A wealth manager at the bank’s asset management unit uses information from an investment analysis that utilized proprietary information to enter into a profitable trade on behalf of a client.

B.A compliance officer working in a foreign office of the bank declines a request to take an action that is considered ethical in the bank’s home country but not in the officer’s local country.

C.A model validator at the bank relies on the opinions of the quantitative analyst who developed the model to evaluate the soundness of the model during the validation process.

D.A risk analyst at a bank analyzes a trade and concludes that losses will not exceed the trade’s 10-day, 95% VaR limit; therefore, there is no risk of losses exceeding the VaR.

解释：

B is correct. A GARP member shall endeavor to be mindful of cultural differences regarding ethical behavior and customs, and to avoid any actions that are, or may have the appearance of being unethical according to local customs. If there appears to be a conflict or overlap of standards, a GARP member should always seek to apply the higher standard.

A is incorrect. A GARP member shall not make use of confidential information for inappropriate purposes and unless having received prior consent shall maintain the confidentiality of their work, their employer or client.

C is incorrect. A GARP member shall execute all services with diligence and perform all work in a manner that is independent from interested parties. GARP Members should collect, analyze and distribute risk information with the highest level of professional objectivity.

D is incorrect. A GARP member shall be diligent about not overstating the accuracy or certainty of results or conclusions.