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MarinaC · 2020年04月13日

问一道题:NO.PZ2016031101000020

问题如下:

What is the minimum number of portfolios that a composite must contain to comply with the GIPS standards? Must a firm disclose the number of portfolios in a composite?

选项:

解释:

Under the Standards, there is no minimum or maximum number of portfolios that a composite may include. The Standards require that firms disclose the number of portfolios in each composite as of the end of each annual period presented, unless there are five or fewer portfolios (I.5.A.1f). (See Section 3.12 of the reading.)

每个composite at least contain one portfolio吧。。。不然Zero就没有意义了吧。。

1 个答案

Olive_品职助教 · 2020年04月14日

嗨,努力学习的PZer你好:


Well-defined composites will be objectively representative of the firm’s products and consistent with the firm’s marketing strategy. 既然从一开始就一个portfolio都没有,说明公司根本没有相关产品,也就没法吸引投资,就不会形成一个composite。因此没有必要规定必须得大于0,因为composite construction并不是空中楼阁,是要基于公司产品的类型、投资风格、benchmark等等来定义,不能凭空编造。

 


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