CFA一级职业伦理考题和知识点解析
备考必备 | 2015-12-08
CFA一级职业伦理考题：
In a private conference of the analysts, Bill, CFA, announced that the company released the increase in EPS before a public release in a few days and told them not to divulge such information in the guideline distributed to the analysts. When should the analysts release the material information?
In a private conference of the analysts, Bill, CFA, announced that the company released the increase in EPS before a public release in a few days and told them not to divulge such information in the guideline distributed to the analysts. When should the analysts release the material information?
A.after the private conference.
B.after the release of guideline
C.after the public release
Solution: C
Members and Candidates who possess material nonpublic information that could affect the value of an investment must not act or cause others to act on the information. Members and candidates should encourage the issuing company to make the information public.
Issues of selective disclosure often arise when a corporate insider provides mate?rial information to analysts in a briefing or conference call before that information is released to the public. Analysts must be aware that a disclosure made to a room full of analysts does not necessarily make the disclosed information "public:' Analysts should also be alert to the possibility that they are selectively receiving material nonpublic information when a company provides them with guidance or interpretation of such publicly available information as financial statements or regulatory filings.
Companies should consider issuing press releases prior to analyst meetings and conference calls and scripting those meetings and calls to decrease the chance that further information will be disclosed. If material nonpublic information is disclosed for the first time in an analyst meeting or call, the company should promptly issue a press release or otherwise make the information publicly available.
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相关标签 CFA三级 CFA二级 CFA一级
