International Portfolio Benchmark Assumptions | CFA® Level 1 Test Prep

Assumed Benchmark Performance Disclosure

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Question

With regard to international portfolios, if net performance is indicated, managers are required to disclose the assumed ________ for the benchmark.

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A. B. C. D. E.

C

To be in compliance with the AIMR-PPS, the performance presentation for international portfolios must disclose whether composites and benchmarks are presented gross or net of withholding taxes on dividends, interest and capital gains; if net, the assumed tax rate for both the composite and the benchmark.