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(๑• . •๑) · 2020年11月03日

问一道题：NO.PZ2016032802000013 [ CFA II ]

  1. CFA II
  2. Ethics

问题如下：

Jessica Bowls, a portfolio manager in an investment company. One of her clients, Jerson promises Jessica that if the performance reaches his requirement, she can get a free island tour for a week. What should Jessica do if she wants to comply with Standard IV(B) Additional Compensation Arrangements?

选项：

A.

Jessica should reject to accept this tour.

B.

No matter Jessica can get this tour or not, she should disclose this to her employer in writing and obtain her employer's permission.

C.

Jessica should disclose this tour to her employer only after the performance reaches Jerson's requirement.

解释：

B is correct.

According to Standard IV(B) Additional Compensation Arrangements, Jessica should disclose this arrangement to her employer in writing and obtain her employer's permission no matter she can reach client’s requirement or not.

老师这道题目中的礼物和独立客观性里的礼物为什么处理方法不一样？这种很贵的旅行不应该直接拒绝吗？上司同意之后就可以收礼吗，是否影响独立客观性？

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Debrah_品职答疑助手 · 2020年11月04日

嗨，从没放弃的小努力你好：


这和你前面问到的一个题目一样，这个题目也是考察Standard IV(B) Additional Compensation Arrangements，和独立客观性适用是不一样的，建议可以按照职业进行划分的。

如果职业是Analyst，职业就是写分析报告等，礼物一般来自上市公司，如果礼物在外人、第三方看来会影响到独立客观性（影响到报告结果），那这种礼物一定不能收。比如昂贵的礼物不能收，但是纪念性质的小礼品可以收。一般题目会有明确的措辞说明礼物的价值。这时题目往往考察的是Independence and objectivity这一条准则。

如果职业是基金经理（Portfolio manager）这种存在Clients的职业，客户送的礼物，涉及到的主要是Additional compensation这条准则。只要披露给雇主并且得到许可，就可以收。

原因是：客户买了基金或者请基金公司帮助管理资产，就已经和基金经理、或者基金公司之间已经签订了报酬协议，比如2%,20%的费用，如果某位顾客只是想获得更高的回报，私下给基金经理额外的报酬，这也是可以的。同时认为，他的这种额外报酬，对基金经理的独立客观性影响有限，因为其他客户的账户收取的费用也是基于各自的回报。

这种私下给基金经理额外的报酬，主要看是否影响Additional compensation这条准则。所以要收，必须要披露给雇主且得到许可。

披露给雇主之后，雇主除了可以评价真实的用人成本，还可以评判礼物是否会影响到其独立客观性。得到雇主的许可，就代表雇主认可，不会影响到独立客观性。


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2023-06-10 23:18 1 · 回答

这道题c哪里不对呀？如果没达到客户要求业绩，那也不会发生旅行，也没有必要披露给雇主呀

2018-09-09 18:06 1 · 回答