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- 2011-7-2
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- 2014-6-28
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if the initial period is less than a full year
Prior to 2011, how to handle the composite return if the initial period is less than a full year?
For your convenience...
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Presentation and Reporting
5.A.1
c. For COMPOSITES with a COMPOSITE INCEPTION DATE of 1 January 2011 or later,
when the initial period is less than a full year, returns from the COMPOSITE
INCEPTION DATE through the initial annual period end.
d. For COMPOSITES with a COMPOSITE TERMINATION DATE of 1 January 2011 or
later, returns from the last annual period end through the COMPOSITE
TERMINATION DATE. |
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发表于 2011-7-11 19:06
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