安同學(xué)
2020-06-21 17:56如果PE按季度報(bào)送(本來是按年的),算違規(guī)嗎?
所屬:CFA Level III > Ethical and Professional Standards 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個(gè)回答
Chris Lan助教
2020-06-22 10:16
該回答已被題主采納
同學(xué)你好
應(yīng)該是違規(guī)的,公司必須按自己的估值政策來進(jìn)行估值,不能太頻繁。
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.
