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椰子鸡 · 2024年05月07日

B为啥有诶

NO.PZ2023021602000060

问题如下:

Jefferson Piedmont, CFA, a portfolio manager for Park Investments, plans to manage the portfolios of several family members in exchange for a percentage of each portfolio's profits. Because his family members have extensive portfolios requiring substantial attention, they have requested that Piedmont provide the services outside of his employment with Park. Piedmont notifies his employer in writing of his prospective outside employment. Two weeks later, Piedmont begins managing the family members' portfolios. By managing these portfolios, which of the following CFA Institute Standards of Professional Conduct has Piedmont violated?

选项:

A.Conflicts of Interest B.Additional Compensation C.Both Additional Compensation and Conflicts of Interest

解释:

According to Standard IV(B) and Standard VI(A), members should disclose all potential conflicts of interest, should disclose the substantial time involved in managing family accounts and, when engaging in independent practice for compensation, should not render services until receiving written consent from all parties.

1

1 个答案

王暄_品职助教 · 2024年05月08日

我们根据题目内容分析:

  1. Jefferson Piedmont 计划管理家人的投资组合,以换取每个投资组合利润的一定百分比。这本身就可能存在利益冲突,因为他可能会更偏向于为家人谋取更多的利益,尤其是当这些利益与他的报酬直接挂钩时。
  2. 他计划在他的主要雇主 Park Investments 之外提供这些服务。这可能与他在 Park Investments 的职责产生冲突,特别是如果这些家庭投资组合与他管理的其他投资组合存在竞争关系或利益冲突。
  3. 虽然他通知了雇主他打算从事外部工作,但题目中没有明确提到他是否得到了雇主的书面同意

综上所述:

  • Piedmont可能违反了 Standard IV(B),因为他没有充分披露或管理潜在的利益冲突。
  • 他还可能违反了 Standard VI(A),因为尽管他通知了雇主,但没有明确说明是否得到了雇主的书面同意就进行了外部活动。

所以,答案是:

C. Both Additional Compensation and Conflicts of Interest(既违反了关于额外报酬的规定,也违反了关于利益冲突的规定)。