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COB 3.2.6 Guidance

In presenting information relating to past performance of a financial product or financial service, the Authorised Firm should follow, to the extent relevant, the Global Investment Performance Standards (GIPS) issued by Institute of Chartered Financial Analysts of the USA or a reputable independent actuarial, financial or statistical reporting service provider.

Derived from DFSA RM56/2008 (Made 1st July 2008). [VER14/07-08]