受托人管理信托财产，必须恪尽职守，履行诚实、信用、谨慎、有效管理的义务。

The trustee shall fulfill his duties and perform the obligation of being honest, trustworthy and cautious, and managing effectively.

　 第二十六条 受托人除依照本法规定取得报酬外，不得利用信托财产为自己谋取利益。

Article 26 The trustee must not take advantage of the trust property to seek profits for his own except getting remuneration according to the provisions of this Law.

　 受托人违反前款规定，利用信托财产为自己谋取利益的，所得利益归入信托财产。

If the trustee violates the provisions of the preceding paragraph to take advantage of the trust property to seek profits for his own, the profits he obtains shall be brought into the trust property.

　 第二十七条 受托人不得将信托财产转为其固有财产。受托人将信托财产转为其固有财产的，必须恢复该信托财产的原状；造成信托财产损失的，应当承担赔偿责任。

Article 27 The trustee must not change the trust property into his inherent property. The trustee must revert the trust property if he changes the trust property into his inherent property; and the trustee shall bear the liability of compensation if he causes losses to the trust property.

　 第二十八条 受托人不得将其固有财产与信托财产进行交易或者将不同委托人的信托财产进行相互交易，但信托文件另有规定或者经委托人或者受益人同意，并以公平的市场价格进行交易的除外。

Article 28 The trustee must not make transactions between his inherent property and the trust property, or make transactions between the trust properties of different trustors, except that the trust documents prescribe otherwise or with the approval of the trustor or the beneficiary, and make transactions based on fair market price.

　 受托人违反前款规定，造成信托财产损失的，应当承担赔偿责任。

The trustee shall bear liability of compensation if he violates the provisions of the preceding paragraph and causes losses to the trust property.

　 第二十九条 受托人必须将信托财产与其固有财产分别管理、分别记帐，并将不同委托人的信托财产分别管理、分别记帐。

Article 29 The trustee must manage the trust property and his inherent property separately and keep separate accounts, and must manage the trust property of different trustors separately and keep separate accounts.

　 第三十条 受托人应当自己处理信托事务，但信托文件另有规定或者有不得已事由的，可以委托他人代为处理。

Article 30 The trustee shall handle the trust affairs in person, but if there are otherwise provisions in the trust documents or there is no alternative, the trustee may entrust others to handle the affairs on his behalf.

　 受托人依法将信托事务委托他人代理的，应当对他人处理信托事务的行为承担责任。

The trustee shall bear liability for the handling of the trust affairs by others to whom he entrust the trust affairs.

　 第三十一条 同一信托的受托人有两个以上的，为共同受托人。

Article 31 If there are more than two trustees of a same trust, they are joint trustees.

　 共同受托人应当共同处理信托事务，但信托文件规定对某些具体事务由受托人分别处理的，从其规定。

The joint trustees shall handle the trust affairs jointly, but if the trust documents prescribe that some specific affairs shall be handled by the trustees separately, those provisions shall be followed.

　 共同受托人共同处理信托事务，意见不一致时，按信托文件规定处理；信托文件未规定的，由委托人、受益人或者其利害关系人决定。

If the joint trustees have different opinions when handling the trust affairs jointly, they shall follow the provisions of the trust documents; and if there is no relevant prescriptions in the trust documents, it shall be subject to the decision of the trustor, beneficiary or interested person of the beneficiary.

　 第三十二条 共同受托人处理信托事务对第三人所负债务，应当承担连带清偿责任。第三人对共同受托人之一所作的意思表示，对其他受托人同样有效。

Article 32 The joint trustees shall bear several and joint liability if they incur debts to a third party when handling the trust affairs. The declaration of will made by the third party to any of the trustees shall have the same effect to other trustees.

　 共同受托人之一违反信托目的处分信托财产或者因违背管理职责、处理信托事务不当致使信托财产受到损失的，其他受托人应当承担连带赔偿责任。

If any of the trustees disposes of the trust property against the purposes of the trust or causes losses to the trust property due to violation of his management duties or improper handling of the trust affaires, the other trustees shall assume several and joint liabilities.

　 第三十三条 受托人必须保存处理信托事务的完整记录。

Article 33 The trustee must keep full records of the handling of trust affairs.

　 受托人应当每年定期将信托财产的管理运用、处分及收支情况，报告委托人和受益人。

The trustee shall report the management, utilization and disposition of the trust property and the income and expenses to the trustor and the beneficiary regularly every year.

　 受托人对委托人、受益人以及处理信托事务的情况和资料负有依法保密的义务。

The trustee shall bear the obligation to the trustor and beneficiary of keeping secret of the handling of trust affairs and the materials according to law.

　 第三十四条 受托人以信托财产为限向受益人承担支付信托利益的义务。

Article 34 The trustee shall be responsible for paying trust benefits to the beneficiaries within the limit of the trust property.

　 第三十五条 受托人有权依照信托文件的约定取得报酬。信托文件未作事先约定的，经信托当事人协商同意，可以作出补充约定；未作事先约定和补充约定的，不得收取报酬。

Article 35 The trustee has the right to get remuneration according to the terms of the trust documents. If it is not prescribed beforehand in the trust documents, supplementary terms may be made with the approval of the parties of the trust after negotiation; the trustee must not get remuneration if no terms are made in advance and no supplementary terms are made.

　 约定的报酬经

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