NO.PZ2022010501000007
问题如下:
Under the GIPS standards, the most accurate statement is that transaction costs do not include:
选项:
A.spreads from internal brokers.
brokerage commissions.
custody fees charged per transaction.
解释:
C is correct.
The GIPS Glossary defines transaction costs as “the costs of buying or selling investments” and states, “These costs typically take the form of brokerage commissions, exchange fees and/or taxes, and/or bid–offer spreads from either internal or external brokers. Custodial fees charged per transaction should be considered custody fees and not transaction costs.”
GIPS 术语表将交易成本定义为“购买或出售投资的成本”并指出,“这些成本通常以经纪佣金、交易费和/或税收和/或来自内部或外部经纪人的买卖差价的形式出现 . 每笔交易收取的托管费不应被视为交易成本。”
custody fees 在计算什么成本时会用到?