问题如下图：
选项：
A. 
B. 
C. 
解释：
请问B为什么不对？谢谢
presence, use, anextent of leverage or rivatives. te anreasons for the change in the composite name. GIPS Provision I.4.A.31 states, \"If a custom benchmark or combination of multiple benchmarks is use the firm must sclose the benchmark components, weights anre-balancing process.\" Tiwater scloses the frequenof custom benchmark rebalancing but es not scrithe custom benchmark weights ancomponents. B is not the best answer because the Stanr require sclosure of the presence, use, anextent of leverage or rivatives only if the use of leverage or rivatives is material. C is incorrebecause the Stanr require only thfirms sclose any changes to the name of a composite. Firms are not requireto sclose the te anreasons for the composite name change. (See Section 3.11 of the reang.)B不对是因为原文题干没有提到使用了衍生品吧，所以不用相关信息。
2. Tiwater’s performanpresentation most likely fails to comply with the GIPS stanr because it es not sclose the: custom benchmark weights ancomponents. presence, use, anextent of leverage or rivatives. te anreasons for the change in the composite name. GIPS Provision I.4.A.31 states, \"If a custom benchmark or combination of multiple benchmarks is use the firm must sclose the benchmark components, weights anre-balancing process.\" Tiwater scloses the frequenof custom benchmark rebalancing but es not scrithe custom benchmark weights ancomponents. B is not the best answer because the Stanr require sclosure of the presence, use, anextent of leverage or rivatives only if the use of leverage or rivatives is material. C is incorrebecause the Stanr require only thfirms sclose any changes to the name of a composite. Firms are not requireto sclose the te anreasons for the composite name change. (See Section 3.11 of the reang.) 答案和之前企鹅助教讲的不同。 企鹅助教的https://class.pzacamy.com/qa/25165 答案老师，正确答案中不是这么说的 啊，“C is incorrebecause the Stanr require only thfirms sclose any changes to the name of a composite. ” 也就是“改名的，才要求披露改名的原因；没改名的不需要披露”，也就是说只要改名字，就需要披露啊？？？
C为什么不对？題目中Note第三点括号里formely the Core mestic Equity Composite 不算是改名字吗？
