问题如下:
Which of the following is in the requirements of the GIPS Advertising Guidelines?
选项:
A.The firm must disclose its construction rules of the benchmark.
B.The firm must disclose the measure of return dispersion.
C.The firm must disclose whether the returns are presented gross and/or net of fees.
解释:
C is correct.
考点:GIPS Advertising Guidelines
解析:在GIPS广告指导方针中,公司被要求在广告中披露业绩表现是gross of fee还是net of fee。对benchmark的构建原则和收益率的偏离方法没有必须披露的要求。
请问B选项在非广告的情况,是要求披露的吗?