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占个座儿 · 2019年04月22日

问一道题:NO.PZ201603110100002602 第2小题

* 问题详情,请 查看题干

问题如下图:

    

选项:

A.

B.

C.

解释:


请问B为什么不对?谢谢

1 个答案

韩韩_品职助教 · 2019年04月23日

条款规定,如果是用衍生品或者杠杆的话,是需要披露到底如何使用了衍生品,使用的程度如何。但是这个case当中被没有披露这些信息,所以是错误的。

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presence, use, anextent of leverage or rivatives. te anreasons for the change in the composite name. GIPS Provision I.4.A.31 states, \"If a custom benchmark or combination of multiple benchmarks is use the firm must sclose the benchmark components, weights anre-balancing process.\" Tiwater scloses the frequenof custom benchmark rebalancing but es not scrithe custom benchmark weights ancomponents. B is not the best answer because the Stanr require sclosure of the presence, use, anextent of leverage or rivatives only if the use of leverage or rivatives is material. C is incorrebecause the Stanr require only thfirms sclose any changes to the name of a composite. Firms are not requireto sclose the te anreasons for the composite name change. (See Section 3.11 of the reang.)B不对是因为原文题干没有提到使用了衍生品吧,所以不用相关信息。

2020-12-12 13:56 1 · 回答

2. Tiwater’s performanpresentation most likely fails to comply with the GIPS stanr because it es not sclose the: custom benchmark weights ancomponents. presence, use, anextent of leverage or rivatives. te anreasons for the change in the composite name. GIPS Provision I.4.A.31 states, \"If a custom benchmark or combination of multiple benchmarks is use the firm must sclose the benchmark components, weights anre-balancing process.\" Tiwater scloses the frequenof custom benchmark rebalancing but es not scrithe custom benchmark weights ancomponents. B is not the best answer because the Stanr require sclosure of the presence, use, anextent of leverage or rivatives only if the use of leverage or rivatives is material. C is incorrebecause the Stanr require only thfirms sclose any changes to the name of a composite. Firms are not requireto sclose the te anreasons for the composite name change. (See Section 3.11 of the reang.) 答案和之前企鹅助教讲的不同。 企鹅助教的https://class.pzacamy.com/qa/25165 答案老师,正确答案中不是这么说的 啊,“C is incorrebecause the Stanr require only thfirms sclose any changes to the name of a composite. ” 也就是“改名的,才要求披露改名的原因;没改名的不需要披露”,也就是说只要改名字,就需要披露啊???

2020-11-01 15:04 1 · 回答

C为什么不对?題目中Note第三点括号里formely the Core mestic Equity Composite 不算是改名字吗?

2019-02-26 22:32 2 · 回答