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.)
为什么以5个或者少于5个为基准
比如有6个,或者20个,为什么都要披露,
但是5个或者5个以下,给了什么特权可以不披露呢? 希望老师讲解下有助于记忆 谢谢