Right, and to make it explicit for some people following along who are wondering why companies have that policy... It's to prevent predatory and abuses of power. There's a power imbalance that can easily lead to exploitation.

Adding on to that clarification: The leverage the boss has over the employee creates a rational pressure for the employee to ignore any boundary they might have otherwise had in order to avoid any chance of the boss using that leverage against them.

The reason companies care about this so much is more practical than moral. Bosses having sexual/romantic relationships with employees leads to irrational decisions that are bad for the business.