问题如下：
At Firm T, Manager D is responsible for Firm T’s Emerging Market Composite. Although Manager D makes all the investment decisions for the portfolios in the composite, Manager D is supported by Firm T’s research department and trading desk. Firm U is seeking to establish an emerging market investment strategy and hires Manager D to join Firm U. Can Firm U link the historical performance of Manager D while at Firm T to the performance of its new strategy and comply with the GIPS standards?
解释：
The firm must determine if the decision-making process remains intact (unchanged) in Firm U. If Firm U continues the original strategy of the composite with all of its continuing factors, appropriate disclosures are made and documentation is in place, the performance must be linked. (See Section 3.12 of the reading.)
原公司不遵守gips也可以吗？ 还有并购那里给出的可以link的条件，看这道题之前老师的回答是只要满足一个就可以？？？？另外如果原公司没有遵守gips可以吗
