问题如下：
2. Tidewater’s performance presentation most likely fails to comply with the GIPS standards because it does not disclose the:
选项： custom benchmark weights and
components.
presence, use, and extent of leverage or derivatives.
C.date and reasons for the change in the composite name.
解释：
GIPS Provision I.4.A.31 states, "If a custom benchmark or combination of multiple benchmarks is used, the firm must disclose the benchmark components, weights and re-balancing process." Tidewater discloses the frequency of custom benchmark rebalancing but does not describe the custom benchmark weights and components. B is not the best answer because the Standards require disclosure of the presence, use, and extent of leverage or derivatives only if the use of leverage or derivatives is material. C is incorrect because the Standards require only that firms disclose any changes to the name of a composite. Firms are not required to disclose the date and reasons for the composite name change. (See Section 3.11 of the reading.)
答案解释和之前企鹅助教讲的不同。
企鹅助教的解释：https://class.pzacademy.com/qa/25165
答案：老师，正确答案解释中不是这么说的 啊，“C is incorrect because the Standards require only that firms disclose 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？？？
