单选题 Within the Global Investment Performance Standards (GIPS) are supplemental provisions which must be applied to which of the following asset classes?

A、

A. Emerging markets and private equity.
B、

B. Private equity and real estate.
C、

C. Hedge funds and derivatives.

【正确答案】 B

【答案解析】The GIPS standards do not address performance measurement or coverage of all asset classes, but sections 6 and 7 are supplemental provisions which must be specifically applied private equity and real estate.