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yan · 2025年02月05日

为什么这道题C对,A不对

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NO.PZ201604030300004803

问题如下:

3. According to CFA Institute Standards, which of the following actions is the most appropriate for Danko to take with respect to the use of the earnings projections? Danko should:

选项:

A.

disclose the information to the public.

B.

terminate PIA’s relationship with FTI.

C.

keep the information confidential and not use it in his analysis.

解释:

C is correct.

The information that Danko received is material non-public information. Disclosing the information to the public is not his role; further, earning gains for his clients does not excuse the violation and is not a justifiable reason for taking action on the material non-public information. The only entities that should release the information are the corporations or another entity with their permission, perhaps FTI.

为什么这道题C对,A不对

1 个答案

小刘_品职助教 · 2025年02月05日

嗨,爱思考的PZer你好:


FTI向PIA在内的部分经纪客户提供了其投资银行客户的盈利预测信息,并明确指示在这些投资银行客户公开该信息之前,不得向公众传播,因为这些信息可能会对相关公司的股价产生重大影响,并且是尚未向公众披露的,都是属于重大非公开信息的。Danko虽然认为披露信息会对客户有利,但也不能违反准则,应避免内幕交易,不能自行披露信息,所以Danko有责任对该信息保密,并且也不能在自己的分析中用这些信息。

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