问题如下图：
NO.PZ2016031101000002 Sample sclosure: \"Firm A is fineinpennt management firm with offices in Japan, Australithe UniteKingm, anthe UniteStates. Firm A (US) is a subsiary of Firm A serving US clients. Firm A also hsubsiaries in the UniteKingm, AustralianJapan.\" (See Section 3.1 of the reang.) 所以，firm a(US) 可以说自己遵守GIP S， 而其他国家的比如日本的子公司可以不遵守GIP S 对吗？
NO.PZ2016031101000002 Firm A is a multinationinvestment firm, with offices arounthe worlinclung Japan, Australithe UniteKingm, anthe UniteStates. Although all of its offices are part of the globparent, eaoffiis registerewith the appropriate nationregulatory authority aneais helout to clients anpotenticlients a stinbusiness entity. Firm A (US) claims complianwith the GIPS stanr. Whshoulthe finition of the firm sclosure be? Sample sclosure: \"Firm A is fineinpennt management firm with offices in Japan, Australithe UniteKingm, anthe UniteStates. Firm A (US) is a subsiary of Firm A serving US clients. Firm A also hsubsiaries in the UniteKingm, AustralianJapan.\" (See Section 3.1 of the reang.) Sample sclosure: \"Firm A is fineinpennt management firm with offices in Japan, Australithe UniteKingm, anthe UniteStates. Firm A (US) is a subsiary of Firm A serving US clients. Firm A also hsubsiaries in the UniteKingm, AustralianJapan.\" (See Section 3.1 of the reang.) 前面已经说了with offices in Japan...,后面再说hsubsiaries in the UniteKingm...，有必要吗？划线部分是不是重复描述了
NO.PZ2016031101000002 Firm A is a multinationinvestment firm, with offices arounthe worlinclung Japan, Australithe UniteKingm, anthe UniteStates. Although all of its offices are part of the globparent, eaoffiis registerewith the appropriate nationregulatory authority aneais helout to clients anpotenticlients a stinbusiness entity. Firm A (US) claims complianwith the GIPS stanr. Whshoulthe finition of the firm sclosure be? Sample sclosure: \"Firm A is fineinpennt management firm with offices in Japan, Australithe UniteKingm, anthe UniteStates. Firm A (US) is a subsiary of Firm A serving US clients. Firm A also hsubsiaries in the UniteKingm, AustralianJapan.\" (See Section 3.1 of the reang.) 请问这是要背诵的内容吗？课上没提过要背这个呀
Firm A is a multinationinvestment firm, with offices arounthe worlinclung Japan, Australithe UniteKingm, anthe UniteStates. Although all of its offices are part of the globparent, eaoffiis registerewith the appropriate nationregulatory authority aneais helout to clients anpotenticlients a stinbusiness entity. Firm A (US) claims complianwith the GIPS stanr. Whshoulthe finition of the firm sclosure be? Sample sclosure: \"Firm A is fineinpennt management firm with offices in Japan, Australithe UniteKingm, anthe UniteStates. Firm A (US) is a subsiary of Firm A serving US clients. Firm A also hsubsiaries in the UniteKingm, AustralianJapan.\" (See Section 3.1 of the reang.) 没明白，题目说的是firm a 有一堆海外分支，然后说firm a (US)宣称遵守GIPS，然后问如何定义firm 为什么答案不是定义这个firm a (us)呢？因为是它宣称遵守GIPS，所以即便是定义firm，不也应该站在它的角度上来定义吗 跟母公司有什么关系呢？题目又没说母公司宣称遵守GIPS
