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.
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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
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.