Per Study Notes 4.1.1, a trustee is the registered owner of trust property but not the beneficial owner. The trustee merely holds the assets on trust and cannot dispose of or benefit from them except as permitted by the trust deed.
Option A is wrong because the trustee is not the beneficial owner. Options C and D contradict basic trust-law concepts.
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以下哪一項並非強積金受託人的受信責任？
Which of the following is NOT a fiduciary duty of an MPF trustee?
A. 以受益人整體利益為依歸行使酌情權。
B. 確保資產獲明智及妥善的投資。
C. 為自身利益最大化而管理基金。
D. 保存妥善及充分的帳目及記錄。
A. Exercise any discretion in the interests of beneficiaries as a whole.
B. Ensure assets are wisely and properly invested.
C. Manage the fund to maximise the trustee's own interest.
D. Keep proper and adequate accounts and records.
顯示答案 / Show Answer
正確答案 / Correct Answer: C
《學習筆記》4.1.2 段明確列出受託人須以受益人利益（而非自身利益）行事，因此選項 C 違反受信責任的核心原則。
其餘三項均為 4.1.2 段所列受信責任，其中 A、B、D 對應 (a)、(e)、(d) 各項。
Study Notes 4.1.2 expressly requires trustees to act in the interest of beneficiaries, not their own. Option C violates this core fiduciary principle.
The other three options correspond to items (a), (e) and (d) of 4.1.2 respectively.