单选题 Jason, CFA, works for a regional brokerage firm. He estimates that RHG company will increase its dividend by $1.50 a share during the next year. He realizes that this increase is contingent on pending legislation that would, if enacted, give RHG a substantial tax break. The U.S. representative for RHG"s home district has told Jason, that, although she is lobbying hard for the bill and prospects for passage look good, Congress"s concern over the federal deficit could cause the tax bill to be voted down. RHG has not made any statements regarding a change in dividend policy. Jason writes in his research, "We expect RHG"s stock price to rise by at least $8.00 a share by the end of the year. Because the dividend will increase by $1.50 a share, the stock price gain will be fueled, in large part, by the increase in the dividend. Investors buying the stock at the current time should expect to realize a total return of at least 15 percent on the stock." According to Standards:
【正确答案】 A
【答案解析】[解析] 本题主要涉及执业操守标准Ⅴ(B)(与客户和潜在客户的交流)的相关规定。
詹森在做出RHG公司的股利及股价将会上涨的预测时,明确地知道只有相关法案在议会获得通过后,上述预测才能实现。同时,他也明确知道,法案在议会获得通过存在很大的不确定性,因而詹森在相关表述中未对主观观点和客观事实加以明确区分,违反了执业操守标准的相关规定。因此,选项A是正确的,而选项C则是错误的。
由于本题中与法案能否通过有关的信息主要基于相关猜测,因而上述信息不属于重大非公开信息的范畴。因此,选项B是不正确的。