138****1532
2021-09-20 01:12這題把我弄混了。到底是么時(shí)候要加curve out，什么時(shí)候要加cash balance。
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
Johnny助教
2021-09-22 15:16
該回答已被題主采納
同學(xué)你好
2010版的GIPS是這樣描述carve out的：periods beginning on or after 1 January 2010, a carve-out must not be included in a composite unless the carve-out is managed separately with its own cash balance.因此在2010年后carve out只有用自己的cash balance進(jìn)行管理時(shí)才能歸入composite。
For periods prior to 1 January 2010, if carve-outs are included in a composite, firms must disclose the policy used to allocate cash to the carve-outs
所以能看出2010版的GIPS是要求用own cash balance，而2010年之前的舊版GIPS是要披露現(xiàn)金分配政策的，就是新老版的GIPS不同點(diǎn)
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