郑同学2020-08-14 13:30:31
郑同学老师你好，我再官方的题库里做了一个关于GIPS Real estate的题目，这里面说的是这三种哪种是属于GIPS要求的real estate的范围，我选择的是REITS，我们的教材确实是讲了只有Reits才算，但是答案并不是这个，答案认为partially owned property才是，我觉额这个不对吧。
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Chris Lan2020-08-14 18:10:25
Chris Lan同学你好
你可以看一下原版书中的这一段。
Real estate and private equity investments can be structured in many different ways. The GIPS standards specify the types of investments that are not considered real estate. Publicly traded real estate securities (such as real estate investment trusts, or REITs) and mortgage-backed securities are subject to the general provisions rather than to the real estate provisions of the GIPS standards. Also excluded from the real estate provisions are private debt investments, including commercial and residential loans, where the expected return is solely related to contractual interest rates without any participation in the economic performance of the underlying real estate.
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The GIPS Glossary complements this definition by listing the types of investments that are considered real estate, namely, investments in wholly or partially owned properties; commingled funds, property unit trusts, and insurance company separate accounts; unlisted, private placement securities issued by private real estate investment trusts (REITs) and real estate operating companies (REOCs); and equity-oriented debt (e.g., participating mortgage loans) or any private interest in a property where some portion of return to the investor at the time of investment is related to the performance of the underlying real estate.
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备注：V1 P349页
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