According to the Global Investment Performance Standards (GIPS)()
A. composites must include new portfolios as soon as they come under management.
B. Firms may not set minimum asset levels for portfolios to be included in a composite.
C. Composites must be defined according to similar investment objectives and/or strategies.
参考答案：C
解析：
Composites must be defined according to similar investment objectives and/or strategies. In addition, composites must inclucde new portfolios on a timely and consistent basis after the portfolio comes under management. Firms may set minimum asset levels for inclusion in a portfolio, but changes to a composite-specific minimum asset level are not permitted retroactively. Terminated portfolios must be included in the historical returns of appropriate composites.