NO.PZ2022010601000017
问题如下：
Johnson is a Portfolio Manager at GTA Asset Management. He intends to invest in overseas markets for the company. Due to his lack of experience, he hires Jim, who has extensive overseas investment experience, to join GTA. Can GTA link Jim's historical performance at his original company, AMG, to the performance of its new strategy and comply with GIPS standards?
解释：
Johnson 必须确定 Jim 的业绩记录是否满足所有可移植要求。 Jim 必须有记录来支持目前在composite 中的投资组合的表现，以及那些以前管理过该策略但后来终止的投资组合。该公司还必须对 Jim 先生在 GTA 期间是该战略的主要决策者感到满意，并且该战略在 GTA 之后将基本保持完整和独立。如果满足这些要求，GTA 可能会移植业绩记录，但如果公司希望将业绩联系起来，则移植的复合材料必须再通过一项测试：过去的公司和 GTA 之间的业绩记录不得中断。
1.A.32 Performance from a past firm or affiliation may be used to represent the historical performance of the new or acquiring firm and linked to the performance of the new or acquiring firm if the firm meets the following requirements on a composite-specific or pooled fund–specific basis:
- Substantially all of the investment decision makers must be employed by the new or acquiring firm (e.g., research department staff, portfolio managers, and other relevant staff);
- The decision-making process must remain substantially intact and independent within the new or acquiring firm;
- The new or acquiring firm must have records to support the performance;
- There must be no break in the track record between the past firm or affiliation and the new or acquiring firm.
If any of the above requirements are not met, the performance from a past firm or affiliation must not be linked to the ongoing performance record of the new or acquiring firm.
老师好 请问这些描述在讲义哪个部分
