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lidan19891015 · 2020年10月18日

问一道题:NO.PZ2019011501000010

问题如下:

Due to the global market economic changes, the market value of Potter Company’s emerging market equity portfolio significantly declines, which is now below the 10% minimum asset level in a composite. To comply with the GIPS standard, the firm must:

选项:

A.

exclude the emerging market equity portfolio from the composite and remove its historical performance record of the portfolio.

B.

include the emerging market equity portfolio but in a temporary account.

C.

exclude the emerging market equity portfolio from the composite for the period that below the minimum asset level.  

解释:

C is correct.

考点:3.A Composite construction-3.A.9

解析:条款3.A.9 If the firm sets a minimum asset level for portfolios to be included in a composite, the firm must not include portfolios below the minimum asset level in that composite. Any changes to a composite-specific minimum asset level must not be applied retroactively.

如果公司设立了一个关于可以被纳入某个composite的组合资产最小标准,那么对于小于该标准的组合便不能被纳入到该composite中。任何针对该标准的修改都不可以做回溯处理。

任何针对该标准的修改都不可以做回溯处理。

请问这句话怎么理解

1 个答案

韩韩_品职助教 · 2020年10月21日

嗨,爱思考的PZer你好:


同学你好,这句话的理解就是一旦设定这个标准之后,比如1bn,现在修改为2bn,那么已经包含在composite当中1bn-2bn之间的组合就不用再剔除出去了。


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2020-09-28 15:39 1 · 回答

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2020-05-16 19:56 1 · 回答

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