Utilize the input text as a context reference, choose the right relationship between Capital One and Financial Services from the options. Options: 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.

Answer: industry