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GIPS - No of years

ok, don't shoot me for asking this.

''If a firm is in existance for say last 15 years and wants to present its GIPS compliant results. How many years it has to start with ?

1) Previous 5 years and then add 1 year each for next 5 years or
2) Previous 10 years ? ''

I am bit confused with the wordings of this standard.

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