pandagor

回复 333# FiFi49

GIPS 2010 Key Issues Summary

   6.     
Should the current recommendation to accrue dividends remain a recommendation?

EC Response – Yes, the current recommendation to accrue dividends should remain a recommendation. The EC acknowledged that many markets are not prepared for dividend accruals becoming a requirement; however, it is still considered best practice and recommended where practicable.

pandagor

回复 312# becool


   5. restricted list
我选的是违反。两个原因，1. 有利益冲突，虽然是共同基金，但是并没有说明是盲基金。 2. 披露Restricted List可能会影响市场。例如市场可能从中得知重要的transaction正在进行。最好的方法就是禁止购买。