问题如下图：
选项：
A. 
B. 
C. 
解释：
发亮_品职助教 · 2019年03月29日
这道题是这样：
Standard VI（A）—Disclosure of Conflicts要求：员工必须披露被外界认为会影响到他们独立客观性的所有相关事项。
至少有两点要注意：一个是必须要披露，第二个是披露所有相关事项
用咱们道德的条例说就是这样：
must make full and fair disclosure of all matters that could reasonably be expected to impair their independence and objectivity or interfere with respective duties to their clients, prospective clients, and their employer
本题的主人公，只要他决定要写这家公司，就会触发利益冲突，所以一定要做的就是披露与这家公司的关系。
无论他有没有表达Opinion，他必须要披露Conflicts。这样就符合必须披露所有影响独立客观性的相关事项。
因为他们两家公司的关系，在外界看来存在利益相关，所以要必须披露。
一旦披露了，分析师可以自由表达观点，只要观点做到符合事实依据，没有受到影响即可，就没有违反任何准则。
本题是让在三个选项里面选最优的，C就是最优的。
A选项不行，哪怕只写Facts，一旦要写就触发利用冲突，就必须要向外界披露利益冲突。
关于Restricted listed出现在Standard I(B) Independence and Objectivity这个条例里。
他是这样子的，分析师不想发布对上市公司不利的言论，因为担心会影响到和上市公司之间的关系，为了不影响他的独立客观性，就把这家上市公司放进Resticted list，只表达观点，不做评论。这样做是没问题的，但是前提也要保证他们公司和上市公司之间没有Conflicts。一旦有Conflicts，哪怕表达Facts，也仍要披露关系。
B选项分析师可以选择这么做，拒不拒绝都不会违反任何条例，但相对不是最优的，C是这三个里面最优的。
NO.PZ2016040303000003问题如下Jamison is a junior researanalyst with Howar Howar a brokerage aninvestment banking firm. Howar Howars mergers anacquisitions partment hrepresentethe BritlanCompany in all of its acquisitions for the past 20 years. Two of Howar Howars senior officers are rectors of various Britlansubsiaries. Jamison hbeen asketo write a researreport on Britlan Whis the best course of action for her to follow?A.Jamison mwrite the report but must refrain from expressing any opinions because of the specirelationships between the two companies.B.Jamison shoulnot write the report because the two Howar Howarofficers serve rectors for subsiaries of BritlanC.Jamison mwrite the report if she scloses the specirelationships with the company in the report.C is correct.This question involves StanrVI(–sclosure of Conflicts. The question establishes a confliof interest in whianalyst, Jamison, is asketo write a researreport on a company this a client of the analyst’s employer. In aition, two rectors of the company are senior officers of Jamison’s employer. Both facts establish ththere are conflicts of interest thmust scloseJamison in her researreport. Answer B is incorrebecause analyst is not preventefrom writing a report simply because of the specirelationship the analyst’s employer hwith the company long threlationship is sclose Answer A is incorrebecause whether or not Jamison expresses any opinions in the report is irrelevant to her ty to sclose a confliof interest. Not expressing opinions es not relieve the analyst of the responsibility to sclose the specirelationships between the two companies.不能在报告里做buy的推荐？
本着谨慎性原则，应该是拒绝写该份报告，C答案有不足的地方，题目问BEST，那我觉得就应该是完全规避