Hong Kong Ordinances

TRUSTEE ORDINANCE - SECT 89

Trust funds to be kept separate

All moneys, property and securities received or held by any trust company in a
fiduciary capacity shall always be kept distinct from those of the company and
in separate accounts, and so marked in the books of the company for each
particular trust as always to be distinguished from any other in the registers
and other books of account to be kept by the company, so that at no time shall
trust moneys form part of or be mixed with the general assets of the company;
and all investments made by the company as trustee shall be so designated that
the trusts to which such investments belong can be readily identified at any
time.