不是已经说是fundamantal value strategy了吗？这样还不够吗？那要disclose到什么程度？
问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ201603110100003204 C为什么不对，框架图aertising guilines那页有原句啊?
NO.PZ201603110100003204 composite strategy 在讲义上是不是没有写？0-5里也没有相关描述吗？
NO.PZ201603110100003204 composite strategy. extent anuse of leverage anrivatives. B is correct. Herrschaft’s scription of the composite strategy is uninformative. It woulmost likely possible for Herrschaft to provi a more satisfactory scription without revealing its tra secrets. A is incorrebecause the scription of the firm is aquate. C is incorrebecause Herrschaft states thrivatives are usesolely for the purpose of efficient management of cash flows. GIPS Provision III.B.11 states, \"All aertisements thinclu a claim of complianwith the GIPS stanr following the GIPS Aertising Guilines must sclose the following: The presence, use, anextent of leverage, rivatives, anshort positions, if material, inclung a scription of the frequenof use ancharacteristiof the instruments sufficient to intify risks\". Consequently, a scription of the use anextent of leverage or rivatives is not requirein this case. (See Sections 3.11 an5 of the reang.)可以具体再讲下广告关于leverage的披露吗
请问一下1. 何时sclose presence，use extent of leverage，rivatives short positions？a）只要有用到其中之一，就must sclose；如果material，除了sclose，还要inclu a scription of frequenof use characteristiof instruments. b）must sclose only if materiuse, also inclung a scription of ...2. Firms must sclose a scription of composite strategy if presenting performanresults when aertising. 怎样的一个scription才算informative （GIPS-compliant）？麻烦给出一些关键词，例子。3. Firms must sclose a scription / finition of firm (generally). 怎样才算符合标准的呢？本题的scription并没有写明，this firm hautonomy over investment cision-making a stinbusiness unit （所谓的正统定义），为什么仍然是GIPS-compliant呢？谢谢！
