问题如下：
Jamison is a junior research analyst with Howard & Howard, a brokerage and investment banking firm. Howard & Howard’s mergers and acquisitions department has represented the Britland Company in all of its acquisitions for the past 20 years. Two of Howard & Howard’s senior officers are directors of various Britland subsidiaries. Jamison has been asked to write a research report on Britland. What is the best course of action for her to follow?
选项：
A.Jamison may write the report but must refrain from expressing any opinions because of the special relationships between the two companies.
B.Jamison should not write the report because the two Howard & Howard officers serve as directors for subsidiaries of Britland.
C.Jamison may write the report if she discloses the special relationships with the company in the report.
解释：
C is correct.
This question involves Standard VI(A) –Disclosure of Conflicts.
The question establishes a conflict of interest in which an analyst, Jamison, is asked to write a research report on a company that is a client of the analyst’s employer. In addition, two directors of the company are senior officers of Jamison’s employer. Both facts establish that there are conflicts of interest that must be disclosed by Jamison in her research report. Answer B is incorrect because an analyst is not prevented from writing a report simply because of the special relationship the analyst’s employer has with the company as long as that relationship is disclosed. Answer A is incorrect because whether or not Jamison expresses any opinions in the report is irrelevant to her duty to disclose a conflict of interest. Not expressing opinions does not relieve the analyst of the responsibility to disclose the special relationships between the two companies.
我看到了有老师解答是：
如果研究的公司和自己家公司有各种利益的话，首先要做到的是披露相关利益。
做到披露相关利益之后，仍然可以客观的评价研究的公司。对应的是Standard VI(A)
这里的Cross-departmental conflicts，就是本题所碰到的情况，一家公司可能涉及到多个部门的业务。
在Standard I (B) independence and Objectivity的recommended procedure里，出现过restricted list。他是讲，如果被研究的公司和自己家公司有公司金融业务，但是客观的研究报告可能会有负面评价，此时为了避免影响其他业务，建议的操作是可以把这家公司放在restricted list里，然后只做事实陈述，不做分析评价。
其实我仍然没有理解，首先我觉得研究部门职能研究，不会存在其他金融业务，其他金融业务本身就是公司内其他的部门的职能，这就回到了Cross-departmental conflicts，所以就很奇怪。
所以请帮忙解释一下。
另外，如果说A不对的话，那么本题中研究报告可以标明自己的观点么？
