Disclosures Quick Reference Guide 2015

Disclosures is a utility that allows you to create disclosures and incorporate them into any type of performance report, including those for GIPS (Global Investment Performance Standards) compliance. A disclosure is a statement that provides additional information about a report, such as the basis of a calculation. For example, "Composite returns are calculated on an asset-weighted average basis using beginning-of-period values." Disclosures are commonly included in the footnotes section of reports that are disseminated to internal departments, customers, auditors, marketing agencies, and prospects. Disclosures range from simple statements used for internal reporting to detailed footnotes required for GIPS compliance.