问题如下：
Which of the following is in the requirements of the GIPS Advertising Guidelines?
选项：
A.The firm must disclose its construction rules of the benchmark.
B.The firm must disclose the measure of return dispersion.
C.The firm must disclose whether the returns are presented gross and/or net of fees.
解释：
C is correct.
考点：GIPS Advertising Guidelines
解析：在GIPS广告指导方针中，公司被要求在广告中披露业绩表现是gross of fee还是net of fee。对benchmark的构建原则和收益率的偏离方法没有必须披露的要求。
请问B选项在非广告的情况，是要求披露的吗？
