| 单词 | Discretionary trust |
| 释义 | 酌情信託 A trust in which the trustee has a discretion as to when any payment from the trust fund will be made, who, in a definite class of beneficiaries, will receive it, and the amount of such payment. A discretionary trust in which a beneficiary has no such absolute current right to direct the trustees to pay him an ascertainable part of the net income. The beneficiary will only receive income if the trustees positively decide to carry out their duty to distribute income by favouring him rather than another member of the class of potential beneficiaries: Sun Er Jo v Lo Ching & Ors [1996] 1 HKC 1 (HC). Where the trustee has the power to withhold income and capital altogether it is known as ‘purely discretionary’. See also Beneficiary; Corpus; Express trust; Fixed trust; Trust; Trustee. 在此類信託下，有關受託人有酌情權決定從信託基金支付任何款項的時間、會獲得有關款項的限定類別的受益人、以及此等款項的款額。酌情信託的受益人並無指示受託人支付他淨收益可確定部份的絕對現行權利。受益人僅在受託人明確地決定執行其分配收益予該受益人的義務的情況下（即並非惠及其他類別的潛在受益人）才會獲得收益：Sun Er Jo v Lo Ching & Ors [1996] 1 HKC 1 （高等法院）。凡受託人有權完全不予支付收益及資本，則稱為「純粹酌情的」。另見 Beneficiary; Corpus; Express trust; Fixed trust; Trust; Trustee。 |
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