What is the relationship between 'Capital One' and 'Financial Services' in the context of the input sentence.
Options: distribution format, distributed by, director/manager, industry

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.
industry