问题如下图：
选项：
A. 
B. 
C. 
解释：
请问业绩展示的时候税前和税后都没关系是吗？跟税是不是没关系？不需要考虑税？
发亮_品职助教 · 2019年05月24日
税前税后无所谓，但是需要明确的标注一下是税前收益还是税后的，如下红框：
关于Performance presentation，协会是给了两个方案：
第一个是遵守GIPS，按GIPS里面的要求展示业绩，如果题目说按GIPS展示Performance，那其实就是考GIPS里的内容了，按GIPS里的要求进行判断即可；
第二个方案是不遵守GIPS，就是上面上传的这幅图，在不遵守GIPS的情况下，业绩展示就要遵守Ethics里面规定的几项即可。
另外遵守了GIPS一定是遵守Ethics的，因为GIPS业绩展示的规定更细致、更严格，Ethics就像上面这幅图，业绩展示的要求比较粗犷，GIPS是按照Ethics里面业绩展示的要求展开的细则。
像这道题，就问业绩展示有没有违反Ethics，那就按Ethics的要求判断即可。
NO.PZ201604030300004204 问题如下 4. es Nano’s aft complianpolistatement conform to the CFA Institute Co anStanr with respeto performanpresentation? A.No, because terminateaccounts are exclu B.No, because performanis reporteto all clients gross of fees. C.No, because performanta are presenteon a before-tbasis. A is correct.StanrIII( states thboth terminateanactive accounts must inclupart of the performanhistory. Performanta must presenteon a before-tbasis to all clients, with the sclosure thall performanta are presentegross of fees.
NO.PZ201604030300004204 问题如下 4. es Nano’s aft complianpolistatement conform to the CFA Institute Co anStanr with respeto performanpresentation? A.No, because terminateaccounts are exclu B.No, because performanis reporteto all clients gross of fees. C.No, because performanta are presenteon a before-tbasis. A is correct.StanrIII( states thboth terminateanactive accounts must inclupart of the performanhistory. 【Performanta must cumentefor eaof Markoe Aisors’ active accounts, scloseupon request, ancomparewith the firm’s composite, whiis composeof active accounts only. Performanta must presenteon a before-tbasis to all clients, with the sclosure thall performanta are presentegross of fees.】老师，业绩披露的要求有哪些？有对是否是gross还是net有要求