NO.PZ2016031101000002
问题如下:
Firm A is a multinational investment firm, with offices around the world including Japan, Australia, the United Kingdom, and the United States. Although all of its offices are part of the global parent, each office is registered with the appropriate national regulatory authority and each is held out to clients and potential clients as a distinct business entity. Firm A (US) claims compliance with the GIPS standards. What should the definition of the firm disclosure be?
解释:
Sample Disclosure: "Firm A is defined as an independent management firm with offices in Japan, Australia, the United Kingdom, and the United States. Firm A (US) is a subsidiary of Firm A serving US clients. Firm A also has subsidiaries in the United Kingdom, Australia, and Japan." (See Section 3.1 of the reading.)
所以,firm a(US) 可以说自己遵守GIP S, 而其他国家的比如日本的子公司可以不遵守GIP S 对吗?