NO.PZ2024022002000090
问题如下:
In which scenario is it most likely acceptable to link non-GIPS compliant performance with GIPS compliant performance?
选项:
A.A wrap fee composite from a firm that started GIPS compliance on 1 January 2006.
B.A real estate investment pool from a firm that commenced GIPS compliance on 1 January 2010.
C.A large-cap stock portfolio from a firm that initiated GIPS compliance on 1 January 2001.
解释:
Option A is correct. In the context of GIPS standards, it is permissible to link non-compliant performance with compliant performance in the case of a wrap fee composite where the firm's compliance claim began on 1 January 2006. This date represents the minimum effective compliance date for wrap fee composites under GIPS, whereas for real estate and large-cap equity portfolios, different dates apply.追溯2006年1月1日之前的业绩是以遵守某一国CVG为前提么?但是题干中并未提及。