信託人/信託機構
fiduciary
按照信托協議將財產委託期保管的個人，公司或團體，例如銀行。發揮收托人的優勢為財產擁有者的利益而運用財產或投資。遺產管理者和執行者，信托機構都是收托人的例子。用信托資金投資一般要受法律限制。
Person who is responsible for the administration of property owned by others. Corporate management is a FIDUCIARY with respect to corporate ASSETS which are beneficially owned by the stockholders and CREDITORS. Similarly, a TRUSTEE is the fiduciary of a TRUST and partners owe fiduciary responsibility to each other and to their creditors.