NO.PZ2024022002000192
问题如下：
Among the following entities, who is eligible to assert adherence to the GIPS standards?
选项：
A.Advisory consultants to investment firms overseeing client-directed portfolios.
B.Asset proprietors reporting performance metrics to regulatory entities without engaging in competitive business.
C.Software providers that facilitate investment firms in adhering to GIPS standards.
解释：
Option B is correct. The GIPS standards permit asset owners to claim compliance, particularly when they report their performance to governing bodies, regardless of their involvement in competitive business activities. This compliance is applicable even if these asset proprietors don't actively seek business. In contrast, consultants and software vendors are ineligible to claim GIPS compliance directly, as they are not engaged in the management of the assets themselves. Compliance is tied to the management of assets, not merely advising or providing tools for compliance.为什么选B,C为什么不对
