问题如下图：
选项：
A. 
B. 
C. 
发亮_品职助教 · 2019年04月17日
在Standard I(B) Independence and Objectivity这里，关于收礼物，大的原则是不能影响独立客观性。
在具体的讲解中：我们是按照职业来区分的。
对于Analyst，写报告的职业，因为上市公司等就是被研究的主体，所以上市公司的一般性质礼物可以收，如纪念物，因为这种一般性质的礼物肯定是不会影响到分析师的独立客观性的；但是昂贵的东西一定不能收，因为在外人看来会影响到报告的独立客观性。
对于存在Client、存在客户关系的职业，例如，基金经理、理财规划师等，客户给基金经理的礼物，在收之前就需要披露给雇主(Employer)
原因是雇主已经给基金经理支付了工资服务于客户，客户再额外送的礼物属于Additional compensation，员工需要在收之前就披露给雇主，来不会披露的（例如，客户的临时宴请），也要在收之后及时披露；这样雇主能够评判用人的真实成本，同时雇主可以评判该礼物是否会让基金经理偏向于该客户，而影响到其他客户的利益。
只要做到像雇主披露，雇主同意就OK。
这就是这里关于Decline和Disclose的部分。
NO.PZ201604030300004306 问题如下 6. Are the seminspeaker’s Statements 3 an4, respectively, sufficient to meet the requirements of relateCFA Institute Stanr? Statement 3Statement 4 A.NoNo B.NoYes C.YesNo B is correct.Statement 3 is incorrect. The sclosure of a conflishoulma — prominently anin plain language — regaress of whether the member views the conflimaterial, so the client ctermine the materiality of the conflict. Statement 4 is in complianwith CFA Institute Stanr. The MahsuFinancisclosure requirement meets CFA Institute Stanr. Gifts from clients shoulscloseto the employer, whiis responsible for termining whether the gift coulaffethe employee’s inpennanobjectivity. 人家表述是我现在对于被认定为重大的conflicts应该要做的事情，那确实需要披露啊，那这样做没毛病啊，难道不披露吗？解析扯什么要对所有的conflicts，人家只是问你这句话对不对，又没说其他非重大的conflicts就不披露了，这种考法真的很无语。
NO.PZ201604030300004306问题如下6. Are the seminspeaker’s Statements 3 an4, respectively, sufficient to meet the requirements of relateCFA Institute Stanr?Statement 3Statement 4A.NoNoB.NoYesC.YesNoB is correct.Statement 3 is incorrect. The sclosure of a conflishoulma — prominently anin plain language — regaress of whether the member views the conflimaterial, so the client ctermine the materiality of the conflict. Statement 4 is in complianwith CFA Institute Stanr. The MahsuFinancisclosure requirement meets CFA Institute Stanr. Gifts from clients shoulscloseto the employer, whiis responsible for termining whether the gift coulaffethe employee’s inpennanobjectivity.送analyst小礼物 不披露 奢侈品 不论如何都不可收送asset manager小礼物 不披露奢侈品 披露并获得雇主同意可收，但违反了独立客观性？我想请问，以上披露是指客户还是雇主？不披露是说对任何人都不需要是吗？
NO.PZ201604030300004306 No Yes Yes No B is correct. Statement 3 is incorrect. The sclosure of a conflishoulma — prominently anin plain language — regaress of whether the member views the conflimaterial, so the client ctermine the materiality of the conflict. Statement 4 is in complianwith CFA Institute Stanr. The MahsuFinancisclosure requirement meets CFA Institute Stanr. Gifts from clients shoulscloseto the employer, whiis responsible for termining whether the gift coulaffethe employee’s inpennanobjectivity.老师，客户给的礼物只向雇主披露就可以吗？还需要披露给其他客户吗？谢谢。
NO.PZ201604030300004306 No Yes Yes No B is correct. Statement 3 is incorrect. The sclosure of a conflishoulma — prominently anin plain language — regaress of whether the member views the conflimaterial, so the client ctermine the materiality of the conflict. Statement 4 is in complianwith CFA Institute Stanr. The MahsuFinancisclosure requirement meets CFA Institute Stanr. Gifts from clients shoulscloseto the employer, whiis responsible for termining whether the gift coulaffethe employee’s inpennanobjectivity.statement3错哪了？
NO.PZ201604030300004306 不是收礼物的话一定要雇主同意吗？