UBS upgraded credit card companies American Express ( AXP.N ), Capital One Financial Corp ( COF.N ) and Discover Financial Services ( DFS.N ) to "neutral" from "sell," saying the stock valuations now largely reflect the difficult operating outlook But concerns about inflation continued to weigh on the market.
In the context of the input sentence, determine the relationship between 'Capital One' and 'Financial Services'.
Options: director/manager, distribution format, distributed by, industry