CFA Level III GIPS highlighted–pdf下载

CFA Level III GIPS highlighted–pdf下载

Table of Content
Preface: background of the GIPs standards
I. Introduction
A. Preamble – Why Is a Global Standard Needed?
B. Vision Statement
C. Objectives
D. Overview
E. Scope
F. Compliance
G. Implementing a Global Standard

II. Provisions of the global investment performance standard
0. Fundamentals of compliance
1. Input data
2. Calculation methodology
3. Composite construction
4. Disclosures
5. Presentation and reporting
6. Real estate
7. Private equity

GIPS Characteristics
GIPS Characteristics
? The GIPS are not a complete set of rules for performance calculation and
presentation, and will evolve over
? Within the GIPS are supplemental real estate and private equity provisions
that must be applied to these asset classes
The GIPS must be applied on a firm wide basis in order for a firm to claim compliance
A firm must state how it defines itself as a firm when claiming compliance with GIPS
A firm is defined as “an investment firm, subsidiary, or division held out to clients or potential
clients as a distinct business entity
The definition of the firm establishes the boundaries for what constitutes firm assets and the set
of portfolios that must be included in at least one composite



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