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2022-08-07 18:16是只有pooled fund必須獨(dú)董和第三方估值還是說都必須這樣呢？
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
2022-08-08 10:17
該回答已被題主采納
同學(xué)您好
根據(jù)GIPS原版書的查詢，只有pooled fund有這塊要求。董事會全是獨(dú)董的情況下，由獨(dú)董來決定估值的政策和流程。如果不是獨(dú)董，那就由三方來做。
For pooled funds that have boards of directors comprising independent members, the independent members should have the responsibility of approving the asset valuation policies and procedures and reviewing the valuations.
For pooled funds without independent directors, we recommend that this function be undertaken by independent third parties who are expert in providing such valuations.
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