申論題

第二題：英翻中【配分 25 分】 A trust company does not own the assets its customers assign to its management, but it may assume some legal obligation to take care of assets on behalf of other parties. A trust company or trust department is usually a division or an associated company of a commercial bank. Trusts and similar arrangements managed for eventual transfer are managed for profit, which it may take out of the assets annually or upon transfer to the beneficial third party. There are many trust companies to choose from, ranging in size and fees. These trusts generally charge their fees based on a percentage of assets, ranging from 0.25 percent to 2.0 percent, depending on the size of the trust.