劉同學(xué)
2019-01-28 16:47Hellen, CFA, develops marketing materials for an investment fund she founded four years ago. The materials show the four-year, three-year, two-year and one-year returns for the fund. Additionally, the footnote stating in small print reading ‘Past performance does not guarantee future returns’. In the footnote or disclosure, he does not claim compliance with the GIPS standards. A separate sheet is also included showing the fund's most recent semiannual and quarterly returns, which notes that those returns have been neither audited nor verified. Based on the information above, did Hellen most likely violate any Codes and Standards? A Yes, because he did not adhere to the Global Investment Performance Standards B No C Yes, because he included unaudited and unverified results 您好，老師，這個(gè)題麻煩給解析下
所屬：CFA Level I 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Chris Lan助教
2019-02-03 17:45
該回答已被題主采納
同學(xué)你好，這個(gè)人展示了4年，3年，2年，1年的投資業(yè)績(jī)，以及明確說(shuō)明了過(guò)去的業(yè)績(jī)不能在未來(lái)得到保障，披露他沒(méi)有遵守GIPS準(zhǔn)則，另外還披露了半年，季度業(yè)績(jī)，這些表述都沒(méi)有違規(guī)，因此這題并不違規(guī)，A說(shuō)他要遵守GIPS，這個(gè)不一定，GIPS是自愿遵守的，不遵守也沒(méi)問(wèn)題。
C說(shuō)他的業(yè)績(jī)沒(méi)有經(jīng)過(guò)審計(jì)和驗(yàn)證，我們沒(méi)有在業(yè)績(jī)展示這里說(shuō)到業(yè)績(jī)報(bào)告必須要通過(guò)審計(jì)和驗(yàn)證這樣的環(huán)節(jié)，因此C說(shuō)的也不對(duì)。
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