All banks which apply these international standards calculate returns using a uniform method: client portfolios with the same investment strategy (e.g. high or low risk) are put into one pot (composite). The returns generated by this pot over a period of at least five years are disclosed and compared with an internal standard. Bank services for a specific investment strategy can be compared on the basis of the GIPS reports. These also reveal whether or not the respective bank has reached its own targets (benchmarks). The reports also disclose the fees for various investment amounts and risk categories.
German: Global Investment Performance Standards (GIPS) (390)
Source: Swiss Fund Guide 2010 m. e. E., 20.04.2010