undefinable
2023-07-08 23:11從哪里可以看出這是兩個(gè)distinct entity
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
2023-07-09 14:12
該回答已被題主采納
同學(xué)你好,GIPS對(duì)于獨(dú)立商業(yè)個(gè)體的定義是“unit, division, department, or office that is organizationally and functionally segregated from other units, divisions, departments, or offices and that retains discretion over the assets it manages and that should have autonomy over the investment decision-making process”
要與其他的單位、部門、分區(qū)、辦公廳在功能上以及組織架構(gòu)上分離,對(duì)資產(chǎn)管理有資助決策權(quán),在做投資決策時(shí)也能完全自主,那么這樣的單元、部門、分區(qū)或者辦公廳才能叫做business distinct entity
在文中,我們只能知道這兩個(gè)部門是有獨(dú)立自主權(quán),所以答案說了如果兩個(gè)部門能符合distinct business entity的定義,那么他們這兩個(gè)部門可以單獨(dú)作為firm去遵守GIPS
