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北欧神父 · 2024年06月11日

老师,请辨别下Performance presentation和misrepresentation

* 问题详情,请 查看题干

NO.PZ201604030300004506

问题如下:

6. When responding to the client complaint regarding Westlake’s performance, Khadri least likely violates the Standard relating to:

选项:

A.

misconduct.

B.

misrepresentation.

C.

performance presentation.

解释:

C is correct.

As Khadri provides the corrected information in her letter to the client, she is least likely to violate the Standard relating to performance presentation. She is more likely to violate the Standards relating to Misconduct and Misrepresentation because she knowingly misrepresents the cause of the error. Standard I(D) —Misconduct requires that members not engage in any professional conduct involving dishonesty. Standard I(C) prohibits members from knowingly making any misrepresentation relating to investment actions and professional activities.

就是这两个的差别有哪些,不光这个题的

1 个答案
已采纳答案

王暄_品职助教 · 2024年06月12日

一、Performance Presentation(业绩展示)

Performance Presentation在CFA道德内容中主要关注于金融从业人员在展示其业绩时的行为准则。它要求会员或候选人在陈述业绩时,必须确保信息的完整性和正确性。这包括两个核心要点:

  1. 完整性:即业绩展示需要全面,不得遗漏任何重要信息。例如,在展示投资组合的业绩时,不能仅展示高收益的部分,而忽略可能的损失或波动。
  2. 正确性:即所展示的信息必须准确无误,不得误导投资者。这要求金融从业人员在展示业绩时,必须基于实际数据,不得进行夸大、缩小或歪曲。

二、Misrepresentation(不正当陈述)

Misrepresentation在CFA道德内容中则主要关注于金融从业人员在从事专业活动过程中可能出现的误导性陈述。它涵盖了一系列不当行为,包括但不限于:

  1. 隐瞒:故意隐瞒重要信息,使投资者无法全面了解情况。
  2. 吹嘘:夸大产品或服务的性能、效果等,误导投资者产生过高期望。
  3. 遗漏:在提供信息时遗漏关键细节,导致投资者产生误解。
  4. 剽窃:盗用他人的研究成果或数据,作为自己的业绩进行展示。

不正当陈述的行为会导致投资者对公司、机构以及推荐的股票产生错误的印象,从而影响其投资决策。

总结

Performance Presentation和Misrepresentation,前者关注于业绩展示的完整性和正确性,后者则关注于专业活动中的误导性陈述。

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