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单词 Trust account
释义 信託帳戶

1. A separate account in which trust funds, receipts and payments on behalf of the trust are kept. When a judicial trustee is appointed, this account shall be kept in the name of the trustee at some bank approved by the court: Judicial Trustee Rules (Cap 29B) r 10(1). Any payments on account of the income of the trust property may be provided for by means of a standing order to the bank at which the trust account is kept: r 10(6). The judicial trustee must pay all money coming into his hands into the trust account without delay. If he keeps such money in his hands for a longer time than the court considers necessary, he is liable to pay interest on it: r 11. 2. An account to receive or hold client’s money or securities. An intermediary or an associated entity of an intermediary which receives any client securities of the intermediary shall ensure that the client securities are deposited in a segregated account which is designated as a trust account or client account as soon as reasonably practicable: Securities and Futures (Client Securities) Rules (Cap 571H) r 5. A licensed corporation or an associated entity of a licensed corporation that receives or holds client money of the licensed corporation shall establish and maintain one or more segregated accounts for client money, each of which shall be designated as a trust account or client account: r 4. See also Account; Fiduciary; Trustee; Trust; Trust document; Trust money.
1. 為信託的基金、收支開設的獨立帳戶。在司法受託人獲委任時,須在法院批准的銀行,以受託人的名義,為信託的收支開設獨立帳戶:《司法受託人規則》(第29B章)第10(1)條規則。可藉著向獲開設信託帳戶的銀行發出長期命令而提供因信託財產收益而作出的付款:第10(6)條規則。司法受託人須將因其信託而到達其手中的所有款項,毫無拖延地存入銀行的信託帳戶內。如他將任何該等款項留在手上長於法院認為有需要的時間,他即有法律責任就該等款項留在其手上的時間支付利息:第11條規則。  2. 收取或持有客戶款項或證券的帳戶。中介人或中介人的有聯繫實體在收取該中介人的任何客戶證券後,須在合理切實可行範圍內盡快確保該等客戶證券存放於在獨立帳戶,而該帳戶是指定為信託帳戶或客戶帳戶而開立的:《證券及期貨(客戶證券)規則(第571H章)第5條規則。持牌公司或其收取或持有持牌公司客戶款項的有聯繫實體,須為客戶款項開立及及維持一個或多於一個的獨立帳戶,而當中的每一個帳戶須指定為信託帳戶或客戶帳戶:第4條規則。另見 Account; Fiduciary; Trustee; Trust; Trust document; Trust money。

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更新时间:2025/4/9 1:50:39