第3部份：MPF 制度核心特點

Q1 免費 Free

根據強積金條例,受託人必須符合的最低財務要求是什麼?

Under the MPF legislation, what is the minimum financial requirement that a trustee must meet?

• A. 實繳股本及淨資產各不少於 3 億港元
• B. 實繳股本及淨資產各不少於 1 億港元
• C. 實繳股本及淨資產各不少於 5,000 萬港元
• D. 實繳股本及淨資產各不少於 1.5 億港元

• A. Paid-up share capital and net assets of at least HK$300 million each
• B. Paid-up share capital and net assets of at least HK$100 million each
• C. Paid-up share capital and net assets of at least HK$50 million each
• D. Paid-up share capital and net assets of at least HK$150 million each

顯示答案 / Show Answer

正確答案 / Correct Answer: D

• 根據《強制性公積金計劃條例》及學習筆記第 3.1.1 節,受託人必須符合嚴格規定,包括實繳股本及淨資產各不少於 1.5 億港元,方可獲積金局核准。
• 5,000 萬港元的較低門檻只適用於符合若干其他規定的註冊信託公司擔任保管人的情況(見第 3.2 節),不適用於受託人本身。

• Per Study Notes section 3.1.1, trustees must meet stringent requirements including paid-up share capital and net assets of at least HK$150 million each before MPFA approval.
• The lower HK$50 million threshold applies only to registered trust companies acting as custodians under specific conditions (section 3.2), not to trustees themselves.

Q2 免費 Free

下列哪一項屬於強積金計劃專業彌償保險的承保範圍?

Which of the following is covered by the MPF scheme's professional indemnity insurance?

• A. 受託人或服務提供者的欺詐及疏忽行為所引致的損失
• B. 市場波動引致的單位價格下跌
• C. 成員自願轉換基金所引致的稅務開支
• D. 因正常投資業務而導致的計劃資產投資虧損

• A. Losses arising from fraud and negligence on the part of the trustee or service providers
• B. Unit price declines due to market fluctuations
• C. Tax expenses arising from members' voluntary fund switches
• D. Investment losses sustained from investing scheme funds in the ordinary course of business

顯示答案 / Show Answer

正確答案 / Correct Answer: A

• 根據學習筆記第 3.1.2 節,專業彌償保險承保受託人或其受權服務提供者的欺詐及疏忽行為,以及計劃資產在運送途中遺失等其他訂明風險。
• 選項 D 明確不在承保範圍內——保險不涵蓋因正常業務過程中投資計劃資金所引致的虧損。

• Per Study Notes section 3.1.2, professional indemnity insurance covers fraud and negligence by the trustee or delegated service providers, and prescribed risks like loss of scheme assets in transit.
• Option D is explicitly excluded — the insurance does not cover losses attributable to investing scheme funds in the ordinary course of business.