Q & A Database

The GIPS Standards Q&A database contains questions and answers (Q&As) on various searchable topics that provide additional interpretation on an issue. Q&As are considered to be authoritative guidance and must be followed in order to claim compliance with the GIPS standards.

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Current

Effective: 1 January, 2020

Categories: Alternative Investments, Leverage/Derivatives

Source: 2020 GIPS Standards

Can unleveraged performance for funds and portfolios that are leveraged with derivatives be included in composites, or be presented in a GIPS Pooled Fund report? Please demonstrate how a firm may calculate the performance of derivatives on an unleveraged basis.

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Q & A Database

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