问题如下：
Smith is a financial analyst with XYZ Brokerage Firm. She is preparing a purchase recommendation on JNI Corporation. Which of the following situations is most likely to represent a conflict of interest for Smith that would have to be disclosed?
选项：
A. Smith frequently purchases items produced by JNI.
B. XYZ holds for its own account a substantial common stock position in JNI.
C. Smith’s brother-in-law is a supplier to JNI.
解释：
B is correct.
This question involves Standard VI(A) –Disclosure of Conflictsspecifically, the holdings of an analyst’s employer in company stock. Answers A and C do not describe conflicts of interest that Smith would have to disclose. Answer A describes the use of a firm’s products, which would not be a required disclosure. In answer C, the relationship between the analyst and the company through a relative is so tangential that it does not create a conflict of interest necessitating disclosure.
b选项能解释下吗？为啥有利益？