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皓皓心 · 2024年03月31日

comopsite不是要求至少6个么,题目的意思是5个或者以下就不用披露了?

NO.PZ2022010501000017

问题如下:

What is the minimum number of portfolios that a composite must contain to comply with the GIPS standards? Must a firm disclose the number of portfolios in a composite?

选项:

解释:

Under the GIPS standards, there is no minimum or maximum number of portfolios that a composite may include. 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.

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.

comopsite不是要求至少6个么,题目的意思是5个或者以下就不用披露了?

1 个答案

伯恩_品职助教 · 2024年03月31日

嗨,从没放弃的小努力你好:


composite里的portfolio只要大于1就行,但是小于5(含)就不用披露具体数量了而已

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努力的时光都是限量版,加油!