委托合同（entrustment contract）是委托人和受托人约定，由受托人处理委托人事务的合同。委托人可以特别委托受托人处理一项或者数项事务，也可以概括委托受托人处理一切事务。

●关于费用（expense）和报酬（remuneration）：

委托人应当预付处理委托事务的费用。受托人为处理委托事务垫付的必要费用，委托人应当偿还该费用并支付利息。受托人完成委托事务的，委托人应当按照约定向其支付报酬。因不可归责于受托人的事由，委托合同解除或者委托事务不能完成的，委托人应当向受托人支付相应的报酬。当事人另有约定的，按照其约定。

A principal shall pay in advance the expenses for handling the entrusted matter. Where an agent pays for the principal necessary expenses in handling an entrusted matter, the principal shall reimburse the expenses with interest. When an agent has accomplished the entrusted matter, the principal shall pay remuneration to the agent in accordance with the agreement. When an agent has accomplished the entrusted matter, the principal shall pay remuneration to the agent in accordance with the agreement.

●关于变更委托指示（modify instruction）：

受托人应当按照委托人的指示处理委托事务。需要变更委托人指示的，应当经委托人同意；因情况紧急，难以和委托人取得联系的，受托人应当妥善处理委托事务，但是事后应当将该情况及时报告委托人。

An agent shall handle the entrusted matter in accordance with the instructions given by the principal. Where it is necessary to modify such instructions, the modification shall be consented to by the principal; where the situation is emergent and it is difficult to obtain the principal’s consent, the agent shall properly handle the entrusted matter, and shall, afterwards, promptly inform the principal of the situation.

●关于转委托（sub-entrustment）：

受托人应当亲自处理委托事务。经委托人同意，受托人可以转委托。转委托经同意或者追认的，委托人可以就委托事务直接指示转委托的第三人，受托人仅就第三人的选任及其对第三人的指示承担责任。转委托未经同意或者追认的，受托人应当对转委托的第三人的行为承担责任；但是，在紧急情况下受托人为了维护委托人的利益需要转委托第三人的除外。

An agent shall handle the entrusted matter in person. With the consent of the principal, an agent may sub-entrust it to a third person. Where the sub-entrustment is consented to or ratified by the principal, the principal may directly instruct the sub-entrusted third person on an entrusted matter, and the agent shall only be liable for the selection of the third person and for the instructions given by himself to the third person. If the sub-entrustment is not consented to or ratified by the principal, the agent shall be liable for an act done by the sub-entrusted third person, unless the sub-entrustment is for protecting the interests of the principal in case of emergency.

●关于解除委托合同（rescind the entrustment contract）：

委托人或者受托人可以随时解除委托合同。因解除合同造成对方损失的，除不可归责于该当事人的事由外，无偿委托合同的解除方应当赔偿因解除时间不当造成的直接损失，有偿委托合同的解除方应当赔偿对方的直接损失和合同履行后可以获得的利益。

A principal or an agent may rescind the entrustment contract at any time. Where rescission of the contract by a party causes losses to the other party, the party rescinding a gratuitous entrustment contract shall compensate for the direct loss caused by the rescission at an improper time, and the party rescinding a non-gratuitous entrustment contract shall compensate for the direct loss and the expected profit obtainable if the contract has been performed, unless the loss is caused by a reason not attributable to the rescinding party.

参考双语例句：

details of the entrustment arrangements/agreements with particular regard to the dispute resolution mechanism and the engagement of consultants and contractors to ensure compliance with the standards and statutory requirements of HKSAR and to ensure that qualified contractors from both sides could compete fairly for the works contracts.

委托安排/协议的详情，特别是调节纠纷机制，以及为确保委托工作/工程符合香港特区所定标准和法例规定，并使港深两地合资格的承辨商均可公平竞投委托工程合约而定出的顾问和承辨商委聘安排。

As the entrustment agreement with HKITP is a commercial contract, it is not appropriate for the document to be released.

政府与香港国际主题乐园有限公司的委托合约是一项商业协议，故此不适宜公开。