A property trust or unit trust in which the trust asset is a mortgage of land and which gains from lending money for the purchase of land or development of property on which it holds the first mortgage. The return on a mortgage trust is linked to the mortgage interest paid by the borrower, less fees payable to the manager and the trustee and other trust expenses. Some trusts have been able to offer above-market returns because of their high-risk lending polices, generally associated with the development and construction industry. See also Mortgage; Trust.
以土地按揭為信託資產的物業信託或單位信託，該等信託從其為土地購買或物業發展（其對此擁有第一按揭權）而借出的款項中獲益。按揭信託的收益與借款人支付的按揭利息有關，其中還將扣除應付予經理人及受託人的費用及其他信託開支。有些信託之所以能產生高於市場水平的收益，是因為其借款政策具有發展及建築行業所通常具有的高風險性。另見 Mortgage; Trust。

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