纵火蛙 · 2024年04月01日
NO.PZ2022120701000013
问题如下：
Which of the following parties holds the ultimate fiduciary responsibility in a pension fund? The pension fund:
选项：
A.trustees
B.auditors
C.executives
解释：
The pension fund trustees hold the ultimate fiduciary responsibility They act separately from the employer and hold the assets in the trust for the beneficiaries of the scheme
不是说 pension fund的最终受益人不是说是employee，不是trustees啊
Carol文_品职助教 · 2024年06月17日
嗨，爱思考的PZer你好：
先看NO.PZ2022120701000013
问题如下：
Which of the following parties holds the ultimate fiduciary responsibility in a pension fund? The pension fund:
选项：
A.trustees
B.auditors
C.executives
解释：
The pension fund trustees hold the ultimate fiduciary responsibility They act separately from the employer and hold the assets in the trust for the beneficiaries of the scheme
在养老金基金中，拥有最终信托责任的方是受托人（Trustees）。以下是对此的详细解释：
解释
A: Trustees（受托人） 受托人是养老金基金中持有最终信托责任的主要实体。他们的职责是独立于雇主，将资产以信托的形式为养老金计划的受益人（即成员）持有。他们必须以基金成员的最大利益行事。
B: Auditors（审计员） 审计员的职责是审查和验证养老金基金的财务报表，确保其准确性和合规性。他们的角色是独立的第三方，提供客观的审计意见，但他们不持有信托责任。
C: Executives（执行人员） 执行人员（如公司的高级管理层）可能在养老金基金的运营和管理中发挥重要作用，但他们不持有最终信托责任。执行人员的职责更多是管理和运营层面的，最终信托责任依然在受托人手中。
结论
受托人（Trustees）持有养老金基金的最终信托责任，因为他们独立于雇主，将资产以信托的形式为基金的受益人持有，并且他们有义务确保基金成员的最大利益。因此，选项A是正确的。
再看第二题
选项分析：
A: Pension fund trustees should act in the interest, including non-financial interests, of pension fund members; and the members have voiced their interest in social and environmental impact
B: Pension fund trustees have the fiduciary duty to consider factors that are financially material to the long-term returns of the pension fund
C: Pension fund trustees risk legal action by not managing climate change-related risks
D: Pension fund trustees are the ultimate beneficiaries of pension funds and, as a result, should act in their interest
结论
选项A、B和C都解释了为什么受托人可能会考虑ESG投资，并且这些理由都是合理和正确的。选项D则错误地将受托人视为最终受益人，这与实际情况不符。受托人并不是最终受益人，他们的职责是代表真正的最终受益人，即养老金计划的成员，管理和保护基金的利益。
因此，最不可能的原因是选项D。
综上所述，这两题并不矛盾。
----------------------------------------------努力的时光都是限量版，加油！
NO.PZ2022120701000013问题如下 Whiof the following parties hol the ultimate ficiary responsibility in a pension fun The pension funA.trusteesB.autorsC.executivesThe pension funtrustees holthe ultimate ficiary responsibility They aseparately from the employer anholthe assets in the trust for the beneficiaries of the schemeWhis the least likely reason why a pension funtrustee mconsir ESG investing?A.Pension funtrustees shoulain the interest, inclung non-financiinterests, of pension funmembers; anthe members have voicetheir interest in socianenvironmentimpactB.Pension funtrustees have the ficiary ty to consir factors thare financially materito the long-term returns of the pension fun.Pension funtrustees risk legaction not managing climate change-relaterisksPension funtrustees are the ultimate beneficiaries of pension fun an a result, shoulain their interestA，B，C均正确。Trustees是最终受益人，这个说法错误，Pension Fun终受益人是雇员，也就是参加pension funmembers，所以是错误的，那么正确就是不太理解為什麼是 受託人不是有管理責任嗎？ 0 0条评论举报1个回答Carol文_品职助教 · 1月前嗨，从没放弃的小努力你好 的说法不准确，因为退休基金的受托人并不是最终的受益人。退休基金受托人的角色是为了基金的成员，即雇员们服务，雇员是最终受益人。受托人有责任管理基金资产，确保为成员提供长期的、稳定的退休收益。因此，受托人在考虑ESG投资时，需要考虑的是如何符合成员的最佳利益，包括那些可能影响基金长期回报的非财务因素。
NO.PZ2022120701000013问题如下Whiof the following parties hol the ultimate ficiary responsibility in a pension fun The pension funA.trusteesB.autorsC.executivesThe pension funtrustees holthe ultimate ficiary responsibility They aseparately from the employer anholthe assets in the trust for the beneficiaries of the scheme日常运作是什么意思呢？资金的运作不是由选择的基金经来完成吗？
NO.PZ2022120701000013问题如下 Whiof the following parties hol the ultimate ficiary responsibility in a pension fun The pension funA.trusteesB.autorsC.executivesThe pension funtrustees holthe ultimate ficiary responsibility They aseparately from the employer anholthe assets in the trust for the beneficiaries of the scheme1.asset manager assume a ficiary ty to the pension funs members.2.Trustees holthe ultimate ficiary responsibility.这两句话都是对的，请问这两句话有矛盾吗？
NO.PZ2022120701000013 问题如下 Whiof the following parties hol the ultimate ficiary responsibility in a pension fun The pension fun A.trustees B.autors C.executives The pension funtrustees holthe ultimate ficiary responsibility They aseparately from the employer anholthe assets in the trust for the beneficiaries of the scheme 這個題目一般情況下我都會選額trustee，但是有了關鍵字ultimate后不是應該選擇executive？高管不是應該有最終決策權，同時如果trustee工作不到位，executive也可以把trustee換掉？
