NO.PZ2022010601000001
问题如下:
Firm C is a multinational investment company with offices around the world, including Singapore, France, Germany and Italy. Although all of its offices are part of the global parent frm, each office is registered with the appropriate national regulatory authority, and each office is held out to customers and potential customers as a distinct business entity. Company C (Germany) claims to comply with GIPS standards. Can the German entities claim compliance with GIPS standards?
选项:
解释:
Yes, the German entity is a distinct business entity and thus meets the definition of a firm under the GIPS standards.
是的,德国实体是一个独特的商业实体,因此符合 GIPS 标准下的公司定义。
即德国实际作为独立商业实体向公众开发,符合GIPS的定义。
1.A.2 The firm must be defined as an investment firm, subsidiary, or division held out to the public as a distinct business entity.
The German entities can claim compliance with GIPS standards because it is hold out to public as a distinct business entity.