安同学2020-06-21 17:56:04
如果PE按季度报送(本来是按年的),算违规吗?
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Chris Lan2020-06-22 10:16:07
同学你好
应该是违规的,公司必须按自己的估值政策来进行估值,不能太频繁。
Provision 1.A.3.c further specifies that portfolios must be valued no more frequently than required by the valuation policy. The objective of this provision is to prohibit firms from opportunistically valuing a portfolio by selecting the most advantageous sub-periods over which to calculate their performance. Firms must adhere to their composite-specific valuation policy consistently and not “cherry pick” when to value portfolios.
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