讲义

a就是公司对资产的掌控处理程度，这里说要披露公司对管理的资产到底是discretionary 有自主支配权，还是non-discretionary, 没有自主控制权。

g. As discussed in Provision 6.A.8, for periods prior to 1 January 2011, some firms adjusted either the income or capital component returns (or both) such that the income and capital returns equaled the total return. If this practice was in place prior to 1  January 2011, it must be disclosed to help the user properly interpret historical performance results. 就是公司在2011年之前，有可能会调整使得income return + captial return = total return. 如果有这种情况就需要披露。GIPS给出了一个例子：你参考理解一下：

Sample Disclosure:
“For periods prior to 1 January 2011, capital returns were adjusted so that income and capital returns equaled annual total returns. For subsequent periods, income and capital returns may not equal total returns due to the geometric linking  (compounding) of quarterly returns.”