NO.PZ2024022002000194
问题如下:
Under the GIPS standards, what is the minimum duration for which a firm is obligated to retain the description of a discontinued composite in its records?选项:
A.For a minimum of 5 years following the date of composite discontinuation.
B.For at least 7 years subsequent to the termination of the composite.
C.Maintaining the record for a decade after the composite has been terminated.
解释:
Option A is correct. The GIPS standards mandate that firms include descriptions of terminated composites in their list for no less than five years from the date of termination. This requirement ensures that historical performance data remains accessible and transparent for a significant period following the cessation of the composite. Options B and C are incorrect as they extend beyond the required minimum duration of five years specified by the GIPS standards.保管7年的是什么来着?