问题如下：
If a country's law conflicts with the GIPS standards, the company which complies with the GIPS:
选项：
A.can still follow the GIPS standards.
B.must establish a branch located in where local law is compatible with GIPS.
C.must obey the local laws and make full disclosure of the conflict in the compliant presentation.
解释：
C is correct.
If a country's law conflicts with the GIPS standards, firms are required to comply with the laws and regulations and make full disclosure of the conflict in the compliant presentation.
可以麻烦老师解释下B选项的含义吗？
