GIPS框架里有说2010后不能包含carve out，和这题问的有关系吗

问题如下：

For periods beginning on or after 1 January 2010, which of the following is incorrect? The portfolio must be valued:

选项：

on the date of all large cash flows

at the last business day of the month rather than the calendar month-end

no more frequently than required by the valuation policy

解释：

B is correct.

考点：1 input data-1.A.3 and 1.A.4

解析：

Portfolios must be valued:

1.A.3 b For periods beginning on or after 1 January 2010, on the date of all large cash flows（A选项描述正确）

1.A.3.c No more frequently than required by the valuation policy（C选项描述正确）

1.A.4 For periods beginning on or after 1 January 2010, firms must value portfolios as of the calendar month end or the last business day of the month.（自2010年1月起，公司必须在日历月的结束日对组合做出估值计算，如果该日没有相应的市场价格，例如周六周日闭市，那么就在该月最后一个营业日计算估值。B描述错误，不是rather than而是or。）