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.

Content from prior Q&As was included in the GIPS Standards Handbook as much as possible and many Q&As were archived. Change the Status drop-down filter to "Archived" to see the archived Q&As.

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Archived

Effective: 1 November, 2012 - 31 December, 2019

Categories: Recordkeeping

Source: GIPS Handbook, 3rd Edition

We present performance attribution as supplemental information within our compliant presentation for our Growth and Income Composite. Must we keep the data and information to support this supplemental information?

Yes. Firms are required to capture and maintain all data and information necessary to support all items included in the firm’s compliant presentations, which would include supplemental information. Supplemental information is defined as any performance-related information included as a part of a compliant presentation that supplements or enhances the required and/or recommended provisions of the GIPS standards. Firms must also comply with any regulatory requirements related to recordkeeping.

Please also see original Q&A