处分信托亦称 “财产处分信托”。以处分信托财产为目的的各种信托。如委托受托人出售或赠与信托财产。在处分信托中，委托人授予受托人按委托人意志处分信托财产的权力;受托人只能在授予的处分权范围内积极处置信托财产。其业务主要包括： 联系购买者、代签销售合同、代收价款、向购买者或受赠者办理产权转让手续等。受托人在信托财产被出售或赠与之前，若已将实物转移给受托人，则负有对信托财产的保全之责。
第十八条受托人管理运用、处分信托财产所产生的债权，不得与其固有财产产生的债权相抵销。
Article 18 the creditor's right obtained by the trustee through the management utilization and disposition of the trust property must not offset the debt caused by his inherent property.
第十八条受托人管理运用、处分信托财产所产生的债权，不得与其固有财产产生的债务相抵销。
Article 18 the claims arising from the administration or disposition of trust assets by the trustee may not be used to offset the liabilities incurred by the trustee's own property.
第三条信托投资公司办理资金信托业务取得的资金不属于信托投资公司的负债；信托投资公司因管理、运用和处分信托资金而形成的资产不属于信托投资公司的资产。
Entrusted funds a TIC obtains shall not be regarded as its liabilities, neither shall any assets arising from its management, utilization and disposal of entrusted funds be included in its own assets.
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