一直搞不懂下面的一段话。A firm must initially present a minium of five years of compliant performance presentation for the firm and each composite unless the firm or composite has been in existence less than five years. For firm or composites in existence less than five years, compliant performance since inception must be presented in order to claim compliance. After the initial compliant performance performance presentation, one year of compliant performance must be added each year to a required (min) performance history of ten years.
问题1: 是不是说成立多于5年的公司只要交5年Gips就够了 问题2: 是不是说成立少于5年的公司交从开始的Gips就够了 问题3: 对于最后一句话, 实在搞不懂到底什么是add each year to required min performance history of ten years. 为什么又出现十年了。这句话针对多于5年公司还是少于5年公司?请高人详解。实在搞得我太糊涂了。多谢
另外对于2006年前服从CVG(particular country version of GIPS)的企业,怎么也有个十年问题。。。。到底怎么回事? 实在感谢了。 作者: tsuya 时间: 2007-5-28 02:53
另外多问一句,Schew书(Book 1, P63)上说Firms may present periods of noncompliant performance immediately prior to the compliant performance history as long as no noncompliant performance is present for any periods after Janauary 1, 2000. 但是book 6 P97 第六题的答案中:A firm can include non-compliant performance data for the period just prior to the period of compliant performance data, as long as no non-compliant data for periods after January 1, 2001 is included, all non-compliant data are identified, and the ways in which the data are non-compliant are disclosed...bla bla bla.......到底哪年正确?而且book 1 P65 第五题答案D,似乎证明2001年也是正确的? 多谢解惑