Refer to the input text as context and select the correct relationship between 'Capital One' and 'Financial Services' from the available options.
Options: director/manager, distribution format, industry, distributed by

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