You can enable hypervisor applications, applications that use performance counters, or both in certain virtual machines.
With Fusion virtual machines, you have the following advanced options:
The Enable hypervisor applications in this virtual machine and Enable IOMMU in this virtual machine settings are required to enable virtualization-based security (VBS), a feature that reinforces the security of Microsoft Hyper-V. See Enable Microsoft Virtualization-Based Security. When you enable VBS, these two settings are automatically selected and are disabled for editing. They become editable when you disable VBS.