A document expressing a trust. Generally, it spells out the appointment, rights, powers, and obligations of the trustee, and the kinds of investments the trustee may make pursuant to his or her trust obligation. In relation to a unit trust scheme, it means the trust deed or other instrument (whether under seal or not) creating or recording the trusts by virtue of which persons are to participate in such scheme: Stamp Duty Ordinance (Cap 117) s 30. Where the trust instrument does not provide for any power of the trustees for any sale, lease, mortgage, or other disposition, or any purchase, investment, acquisition, or other transaction of property vested in the trustee, and it is in the opinion of the court expedient to do so, the court may by order confer upon the trustees the necessary power for the purpose, on such terms, and subject to such provisions and conditions, if any, as the court may think fit: Trustee Ordinance (Cap 29) s 56(1). See also Trust; Trust document.
明示為信託的文件。概括而言，信託文書會列明受託人的委任、權利、權力、責任，及受託人可按照其信託責任而作出的投資種類。就單位信託計劃而言，指設立信託或記錄信託的信託契據或其他文書(不論有否蓋章)，而參與該單位信託計劃須憑藉該契據或文書：《印花稅條例》(第117章)第30條。凡在打理或管理已歸屬受託人的財產方面，法院認為任何售賣、出租、按揭、或其他產權處置，或任何購買、投資、收購、開支或其他交易屬於適宜，但由於有關信託文書並無為該目的而將權力歸屬有關受託人，以致不能予以進行，則法院可將達至該目的所需的權力授予受託人，而條款及須受規限的規定及條件（如有的話），則按法院認為適當者而定：《受託人條例》(第29章)第56(1)條。另見 Trust; Trust document。

• Occupant
• Occupation
• Occupational
• Occupational disease
• Occupational health and safety
• Occupation lease
• Occupation rent
• Occupier
• Occupier's liability
• Odd lot
• Off-board
• Offence
• Offences against property
• Offences against the person
• Offender
• Offensive
• Offensive language
• Offensive weapon
• Offer
• Offer and acceptance
• Offeree
• Offeree company
• Offer for sale
• Offer of amends
• Offer of compromise