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Question:

Which of the following statements about the nine major sections of GIPS is least accurate? The major section on:

A derivatives addresses which valuation methods are appropriate for custom instruments and thinly traded contracts.
explanation

Derivatives are not addressed in a specific section of GIPS. The nine major sections are fundamentals of compliance, input data, calculation methodology, composite construction, disclosures, presentation and reporting, real estate, private equity, and wrap fee/separately managed account (SMA) portfolios.

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