问题如下:
The GIPS standards require firms to disclose the presence, use, and extent of leverage, derivatives, and short positions if material, including a description of the:
选项:
A.characteristics of the instruments.
B.composite’s net exposure to systematic risk.
C.firm’s risk management policies and procedures.
解释:
A is correct.
Provision I.4.A.13 states, "Firms must disclose the presence, use, and extent of leverage, derivatives, and short positions, if material, including a description of the frequency of use and characteristics of the instruments sufficient to identify risks." (See Section 3.11 of the reading.)
老師
可以請您試著解釋其他兩個選項為何不對嗎? 覺得很模糊 謝謝老師