A trust is a fiduciary relationship in which one person is the holder of the title to property subject to an equitable obligation to keep or use the property for the benefit of another.

• 摘要信讬，系源自英国法之一种为他人利益管理财产之制度，其基本要件为，财产所有人（委讬人）将其财产权（信讬财产）移转或设定于有管理能力且足以信赖之人（受讬人），使其为一定之人（受益人）之利益或为特定目的，管理或处分该财产。