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wyrw · 2024年10月16日

B选项为何错

NO.PZ2023021602000014

问题如下:

Dilshan Kumar, CFA, is a world-renowned mining analyst based in London. Recently, he received an invitation from Cerberus Mining, a company listed on the London Stock Exchange with headquarters in Johannesburg, South Africa. Cerberus asked Kumar to join a group of prominent analysts from around the world on a tour of its mines in South Africa, some of which are in remote locations and not easily accessible. The invitation also includes an arranged wildlife safari to Krueger National Park for the analysts. Kumar accepts the invitation, planning to visit other mining companies he covers in Namibia and Botswana after the safari. To prevent violating any CFA Institute Standards of Professional Conduct, it is most appropriate for Kumar to only accept which type of paid travel arrangements from Cerberus?

选项:

A.Flights on a private airplane to the remote mining sites in South Africa B.Economy class round trip ticket from London to Johannesburg C.Ground transportation to Krueger National Park

解释:

Standard I(B): Independence and Objectivity requires members and candidates to use reasonable care and judgment to maintain their independence and objectivity in their professional activities. Best practice dictates that Kumar only accept transportation to the remote mining sites because it is unlikely he would be able to source commercial flights to the locations and ground transportation may not be viable. Because Kumar would normally visit mining sites around the world as part of his job and because he is combining this trip with trips to other mine sites in different countries, it would be inappropriate for Cerberus to pay for the analyst's travel expenses from London. Although Kumar could go on safari with the group of analysts, he should pay his own way so as to restrict any influence such a gift could possibly have when making his investment recommendations on Cerberus.

B选项为何不对

1 个答案

王暄_品职助教 · 2024年10月17日

选项B:从伦敦到约翰内斯堡的经济舱往返机票;这两个城市但都是大城市,飞机票非常好买,不可以让标的公司来付钱。只有当公共交通不可得时候,才可以使用标的公司提供的交通工具或者食宿

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NO.PZ2023021602000014问题如下 lshKumar, CFis a worlrenownemining analyst basein Lonn. Recently, he receiveinvitation from Cerberus Mining, a company listeon the Lonn StoExchange with heauarters in Johannesburg, South AfricCerberus askeKumto join a group of prominent analysts from arounthe worlon a tour of its mines in South Africsome of whiare in remote locations annot easily accessible. The invitation also inclus arrangewilife safari to Krueger NationPark for the analysts. Kumaccepts the invitation, planning to visit other mining companies he covers in Namibia anBotswana after the safari. To prevent violating any CFA Institute Stanr of ProfessionConct, it is most appropriate for Kumto only accept whitype of paitravel arrangements from Cerberus?A.Flights on a private airplane to the remote mining sites in South AfricaB.Economy class rountrip ticket from Lonn to JohannesburgC.Grountransportation to Krueger NationParkStanrI(B): InpennanObjectivity requires members ancantes to use reasonable care anjument to maintain their inpennanobjectivity in their professionactivities. Best practictates thKumonly accept transportation to the remote mining sites because it is unlikely he woulable to sourcommerciflights to the locations angrountransportation mnot viable. Because Kumwoulnormally visit mining sites arounthe worlpart of his job anbecause he is combining this trip with trips to other mine sites in fferent countries, it woulinappropriate for Cerberus to pfor the analyst's travel expenses from Lonn. Although Kumcoulgo on safari with the group of analysts, he shoulphis own wso to restriany influensua gift coulpossibly have when making his investment recommentions on Cerberus.我记得讲课时老师明确强调过,私人飞机属于奢侈享受,需要拒绝,应尽量使用公共交通,或只能接受一般性的差旅安排。为什么这里私人飞机是最佳选择了呢?

2024-05-06 23:58 1 · 回答