第2部份：監管框架

正確答案 / Correct Answer: B

• 根據《強制性公積金計劃條例》（MPFSO，第485章），積金局於 1998 年 9 月成立，目的是確保 MPFSO 獲得遵守，並監管、督導及監察強積金制度的運作。
• Cap.426 是 ORSO（職業退休計劃條例），積金局於 2000 年才獲委任為其註冊處處長，並非積金局成立的依據法例。

• The MPFA was established in September 1998 pursuant to the Mandatory Provident Fund Schemes Ordinance (MPFSO, Cap.485) to ensure compliance with the MPFSO and to regulate, supervise and monitor the operation of the MPF System.
• Cap.426 is the ORSO under which the MPFA was later (in 2000) designated as Registrar of Occupational Retirement Schemes, but it is not the founding statute of the MPFA.

正確答案 / Correct Answer: C

• 釐定成分基金單位資產淨值屬核准受託人及投資管理人的日常營運責任，並非積金局法定職能。積金局職能涵蓋核准受託人、登記計劃、監管受託人事務、規管銷售及推廣活動等。
• 選項 A、B、D 均為 MPFSO 第 6E 條下積金局的明確職能。

• Determining the NAV per unit of constituent funds is an operational responsibility of approved trustees and investment managers, not an MPFA statutory function. The MPFA's functions include approving trustees, registering schemes, regulating trustee affairs, and regulating sales and marketing.
• Options A, B and D are all explicit MPFA functions listed under section 6E of the MPFSO.