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1. In countries where new local laws relating to calculation and presentation of investment performance conflict with the GIPS standards, firms who have claimed GIPS compliance should most likely:

A. continue to claim GIPS compliance, disclosing non-compliance with new laws.

B. follow local laws, continue to claim GIPS compliance, and disclose conflicts.

C. stop claiming GIPS compliance.

答案：B 。

解析：當(dāng)公司遵循GIPS準(zhǔn)則，和當(dāng)?shù)胤蓻_突，應(yīng)該遵循法律要求，同時(shí)披露，這樣 可以宣稱(chēng)遵循GIPS。

2. Which of the following is most likely required to comply with the GIPS standards regarding input data? Portfolio valuations must:

A. use accrual accounting for all interest-earning investments.

B. use fair value for periods on or after 1 January 2015.

C. be obtained from independent third parties.

答案：A

解析：根據(jù)GIPS要求，2011年1月1日以后value的計(jì)算要使用fair value，所以A錯(cuò)在時(shí)間。對(duì)于涉及應(yīng)計(jì)利息的投資品，如債券，要包括應(yīng)計(jì)利息，B對(duì)。


3. The Global Investment Performance Standards least likely require:

A. non-fee-paying portfolios to be excluded in the returns of appropriate composites.

B. composites to be defined according to similar investment objectives and/or strategies.

C. nondiscretionary portfolios to be included in composites.

答案：C

解析：composite的構(gòu)建必須包括fee-paying和 discretionary portfolios，non- discretionary portfolios不能放，non-fee-paying可放可不放。

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