Soft dollars: Whenever managers direct client trades to obtain goods or services that benefit the managers’ firm or other clients, managers must disclose to their clients the policies followed in addressing the potential conflict.

Managers must follow the laws of the country involved when directing trading activity. Brokerage is an asset of the client, so directed brokerage (where trades are directed to provide goods and services for the client) is not a violation of the standards.

软币：经纪人在指导客户做某项交易获取商品和劳务的时候，必须向和客户说明潜在的利害关系，这笔交易可能对本公司和其他客户有利；但执行经纪业务并不违反职业准则