禾同学2018-02-22 20:58:16
请问老师:GIPS种披露external risk是只需要披露当年的情况,还是需要披露十年的数据?
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金程教育陈老师2018-02-23 10:38:17
1. At least 5 years of performance (or since inception if less than five years) that meets the requirements of the GIPS standards. After a firm presents a minimum of five years of GIPS compliant performance, the firm must present an additional year of performance each year, building up to a minimum of 10 years of GIPS compliant performance.
2. 5.B.7 Firms should present more than 10 years of annual performance in the compliant presentation.
以上讲义是关于10 年的两条披露,你的问题是在哪里看到的,可以贴上吗?
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您贴出的两条是不是对业绩披露的要求?
我的问题:由于composite和benchmark必须同时出现,而且external risk也是benchmark披露的一部分,所以也必须披露十年?
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对的~
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