custody fees 在计算什么成本时会用到？

问题如下：

Under the GIPS standards, the most accurate statement is that transaction costs do not include:

选项：

A.

spreads from internal brokers.

B.

brokerage commissions.

C.

custody fees charged per transaction.

解释：

C is correct.

The GIPS Glossary defines transaction costs as “the costs of buying or selling investments” and states, “These costs typically take the form of brokerage commissions, exchange fees and/or taxes, and/or bid–offer spreads from either internal or external brokers. Custodial fees charged per transaction should be considered custody fees and not transaction costs.”

GIPS 术语表将交易成本定义为“购买或出售投资的成本”并指出，“这些成本通常以经纪佣金、交易费和/或税收和/或来自内部或外部经纪人的买卖差价的形式出现 . 每笔交易收取的托管费不应被视为交易成本。”