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Nimo. · 2024年05月02日

CEO的健康状况也是必须披露的内容吗

NO.PZ2024022002000056

问题如下:

Working as an analyst at an independent firm, Jacob Marley, CFA, does not handle client assets. During his review of Azure Mines, Marley comes across unconfirmed reports that the CEO of Azure Mines, Johnathan Greer, has been diagnosed with an advanced stage of a neurological disorder, not known to the public. This condition often results in the loss of environmental interaction, speech, and movement control. Greer, a driving force behind Azure Mines' growth, has transformed it into a key player in the sector. In line with the CFA Institute's Ethical and Professional Standards, what should Marley's most appropriate course of action be?

选项:

A.Issue an immediate sell directive for Azure Mines.

B.Validate Greer's medical status before releasing his analysis.

C.Urge the management of Azure Mines to publicize Greer's health condition.

解释:

Option C is correct as Marley should seek to ensure public dissemination of significant, nonpublic information, adhering to Standard II(A) - Material Nonpublic Information. This typically involves prompting the issuer to disclose such information. If Greer's diagnosis is accurate and not just a rumor, it constitutes material information that ought to be disclosed. Option A is incorrect because acting on material nonpublic information directly violates Standard II(A). Option B is also incorrect, as it suggests the potential use of insider information for public recommendations, breaching the same standard.

请问老师,CEO或者说是整个管理层的关键人员的健康状况也是必须披露的吗

1 个答案
已采纳答案

王暄_品职助教 · 2024年05月04日

在证券市场中,信息的充分披露是维护市场公平、公正的重要原则。关键人员的健康状况,特别是像CEO这样对公司运营有重大影响的人员,其健康状况可能会对公司的长期运营、战略规划、业绩表现等产生显著影响。因此,这类信息通常被视为重大信息。

在大多数情况下,如果CEO或管理层的健康状况严重到可能影响其履行职责,或者对公司的运营和财务状况产生实质性影响,那么这种信息通常是需要披露的。这不仅有助于投资者做出明智的投资决策,也是保护投资者权益的重要措施。

具体到这个问题,如果Johnathan Greer的健康状况确实已经严重到可能影响其继续领导Azure Mines,并且这一信息尚未公开,那么这确实是需要披露的重大非公开信息。根据CFA的道德和专业标准,Jacob Marley在得知这一信息后,应当敦促Azure Mines的管理层公开Greer的健康状况。

总的来说,CEO或管理层关键人员的健康状况,如果严重到可能对公司产生实质性影响,是需要披露的。这有助于维护市场的公平性和透明度,保护投资者的权益。