NO.PZ2022010601000015
问题如下：
Which of the following statements is incorrect？
选项：
A.
Under the GIPS standards, there is no minimum or maximum number of portfolios that a composite may include.
B.
The GIPS standards require that firms disclose the number of portfolios in each composite as of the end of each annual period presented, unless there are five or fewer portfolios.
C.
The GIPS standards require that firms disclose the number of portfolios in each composite as of the end of each annual period presented, unless there are ten or fewer portfolios.
解释：
C is correct.
根据 GIPS 标准，composite 可能包含的投资组合数量没有最小或最大数量。 GIPS 标准要求公司在每个年度报告期末披露每个composite 中的投资组合数量，除非仅有五个或更少的投资组合。
4.A.1 The firm must present in each GIPS composite report:
f：The number of portfolios in the composite as of each annual period end. If the composite contains five or fewer portfolios at period end, the number of portfolios is not required.
怎么成年度末披露了 不是月度和季度吗
