信托基金规则的英语为“trust fund doctrine”，指公司的财产首先应用作偿还债务的基金。若其资产全部转让给他人，并告以公司收歇，再无余款可供偿债，则受让人就受让财产应对公司原有债务承担清偿责任，即衡平法上的保证。据此规则，若破产公司的资产在未偿还债务之前已在股东之间进行了分配，则每一股东依其所获金额对债权人负有偿债义务。

为了更好的理解该词，以下是其英文释义：Trust fund doctrine is a principle of judicial invention which says that corporate assets are held as a trust fund for the benefit of shareholders and creditors and that the corporate officers have a fiduciary duty to deal with them properly. The subscribed capital stock of the corporation is a trust fund for the payment of debts of the corporation which the creditors have the right to look up to satisfy their credits. The creditors can use it to reduce the debts, unless it has passed into the hands of a bona fide purchaser without notice.

类似原则还有：trust fund immunity信托基金豁免原则，指慈善机构无法免除其侵权责任时，仍不得以该机构经营管理的信托财产或基金承担赔偿责任，法院亦不得以之为执行对象。

双语例句：

（1）The trust fund doctrine usually applies in four cases:(a) Where the corporation has distributed its capital among the stockholders without providing for the payment of creditors;(b) where it had released the subscribers to the capital stock from their subscriptions;(c) where it has transferred the corporate property in fraud of its creditors;(d) where the corporation is insolvent.

信托基金规则通常适用于以下四种情况：（a）公司在不向债权人付款的情况下在股东之间分配其资本的情况;（b）在其认购中将认购人变为股本的人的情况;（c）以债权人欺诈的方式转让公司财产的情况;（d）公司无力偿债的情况。

（2）At its sixty-fifth session, the General Assembly welcomed the ongoing efforts undertaken by the newly mandated Sport for Development and Peace International Working Group, which gathered for its inaugural plenary session on 5 May 2010, and requested the Secretary-General to report to the Assembly at its sixty-seventh session on the implementation of the resolution, including progress made by Member States towards implementation of the Sport for Development and Peace International Working Group policy recommendations and on the functioning of the United Nations Office on Sport for Development and Peace and the Trust Fund Doctrine for Sport for Development and Peace, and to present an updated action plan on sport for development and peace (resolution 65/4).

大会第六十五届会议欣见新授权的体育促进发展与和平国际工作组正在开展各项工作，该工作组已于2010年5月5日举行首次全体会议，并且请秘书长向大会第六十七届会议报告决议的执行情况，包括会员国在执行体育促进发展与和平国际工作组政策建议方面的进展，以及联合国体育促进发展与和平办公室和体育促进发展与和平信托基金规则开展工作的情况，并提出一个关于体育促进发展与和平的最新行动计划(第 65/4 号决议)。