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.

The GIPS Standards Helpdesk is available for individual questions and typically responds to inquiries within 3 business days.

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1 Result
  • Archived

    Effective: 1 October, 2007 - 31 December, 2019
    Categories: Leverage/Derivatives
    Source: GIPS Executive Committee

    Some of our portfolios are leveraged with collateral loans booked in the portfolios. In some cases, the loans have been taken by the clients to increase asset exposure. On the other hand, we manage a fund that is leveraged with loans at the discretion of our portfolio managers. How should the performance of such portfolios be calculated?

    To view the answer to this Q&A, please click on the hyperlink.