What is the relationship between Capital One and Financial Services in the context of the input sentence. Choose an answer from: product/material produced; manufacturer; distributed by; industry; position held; original broadcaster; owned by; founded by; distribution format; headquarters location; stock exchange; currency; parent organization; chief executive officer; director/manager; owner of; operator; member of; employer; chairperson; platform; subsidiary; legal form; publisher; developer; brand; business division; location of formation; creator.

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