Gips 26 Required Disclosures

GIPS 26 required disclosures 1. Definition of “firm” in determingin assets and compliance 2. Availablility of list and description of composites 3. Min. Size (if any) for portfolio to be included in composite. 4. Currency used to express performance 5. Presence, use, and extent of leverage or derivatives (if material) 6. Whether returns are gross- or net-of-fees 7. Treatment of withholding taxes 8. Inconsistencies in exchange rates 9. How (if) local laws and reg’s conflict with GIPS 10. How any presentation prior to 1/1/2000 is non-compliant 11. Prior to 1/1/2010, how cash was allocated to the carve-outs (if any) 12. Existence of total fee schedule 13. Precentage of composite assets in bundled-fee portfolio (if any) 14. Types of fess included in bundled fees 15. if returns gross-of-fees, fees in addition to the direct trading expense (DTE) 16. If net-of-fees, fees in addition to management fees and DTE 17. Additional information on calcuating and reporting returns is available 18. From 1/1/2006 the use of any sub-advisor(s) and the periods 19. Significant events that would help interpret performance 20. Composite description 21. if firm redefined, date and reason. (Cannot be applied retroactively) 22. if composite redeined, date and nature of change. (Cannot be applied retroactively). 23. Change in name of composite 24. Composite creation date 25. Prior to 1/12010, whether month-end or last business day of month valuations are used. 26. Composite internal dispersion and measure used.