NO.PZ2019011501000020
问题如下:
Beta Capital, a firm claims to comply with the GIPS Standards, places an advertisement for its Global Equity Growth Composite on TV on 30 June. The advertisement presents the composite description and the annualized composite returns for the 1-year, 3-year, and 5-year periods ended 31 December. The performance presentation of the advertisement:
选项:
A. meets the requirements of the GIPS Advertising Guidelines.
B. lacks of the period-to-date return.
C. lacks of the five years of annual returns.
解释:
B is correct.
考点:GIPS Advertising Guidelines
解析:Composite total returns according to one of the following: (Note: Returns for periods of less than one year MUST NOT be annualized)
a. 1-,3-,5- annualized composite returns (or since the composite inception date),
b. Period-to-date composite returns + 1-,3-,5- annualized composite returns
c. Period-to-date composite returns + 5 years of annual composite returns
该公司选择了第二种打广告的方式,但是缺了Period-to-date composite returns,因此选B。
非广告的情况业绩展示也有这三条,请问也是a到6.30 B C到12.31吗