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ciaoyy · 2018年03月22日

问一道题:NO.PZ2016032801000013 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


可以说对于上市公司送的所有礼物除了normal的都要拒绝,收了normal的也要披露;而对于顾客送的礼物或是addtional compensation不需要拒绝,但是要披露,且得到公司同意,才能收?

1 个答案

答疑助手丽丽 · 2018年03月22日

同学,你说的有部分是正确的。根据准则 Ⅳ(B),CFA会员和候选人不得接收与雇主利益相竞争相冲突的礼物或报酬。 额外收入是指雇主以外的第三方机构给予的与本职工作相关的额外报酬。如果CFA会员和候选人想要接受额外收入,需要披露给雇主,并且获得书面同意才能获取。


不管上市公司还是个人给的额外收入若是与雇主利益相冲突定要拒绝,若是接收则需要披露且得到雇主书面同意才可。

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