X.-6:104: Obligation to inform and report
(1) A trustee is obliged to inform a beneficiary who has a right to benefit of the existence of the trust and that beneficiary's right.
(2) A trustee is obliged to make reasonable efforts to inform a beneficiary who has an eligibility for benefit of the existence of the trust and that beneficiary's eligibility.
(3) In determining what efforts are reasonable for the purposes of paragraph (2), regard is to be had to:
(a) whether the expense required is proportionate to the value of the benefit which might be conferred on that beneficiary;
(b) whether the beneficiary is a member of a class whose members the trustee is required to benefit; and
(c) the practicalities of identifying and communicating with the beneficiary.
(4) So far as appropriate, a trustee is obliged to make available information about the state and investment of the trust fund, trust debts, and disposals of trust assets and their proceeds.
X.-6:104: Обязанность информировать и предоставлять отчет
(1) Доверительный собственник обязан сообщать выгодоприобретателю, который имеет право на получение выгоды, о существовании траста и указанного права.
(2) Доверительный собственник обязан приложить разумные усилия, чтобы сообщить выгодоприобретателю, который имеет возможность получить выгоду, о существовании траста и указанной возможности.
(3) При определении того, какие усилия являются разумными в целях применения пункта (2), следует учитывать:
(a) соразмерны ли необходимые для этого расходы стоимости выгоды, которая могла бы быть предоставлена такому выгодоприобретателю;
(b) относится ли выгодоприобретатель к группе лиц, которым доверительный собственник обязан предоставлять выгоду; и
(c) практику определения личности выгодоприобретателя и установления связи с ним.
(4) В той мере, насколько это соответствует обстоятельствам, доверительный собственник обязан обеспечить доступность информации о состоянии и инвестировании трастового фонда, трастовых долгах, о распоряжении активами траста и доходами от них.
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X.-6:105: Obligation to keep trust accounts
A trustee is obliged to keep accounts in respect of the trust funds (trust accounts).
X.-6:105: Обязанность вести трастовый учет
Доверительный собственник обязан вести бухгалтерский учет в отношении трастовых фондов (трастовый учет).
X.-6:106: Obligation to permit inspection and copying of trust documents
(1) A trustee must permit a beneficiary or other person entitled to enforce performance of the obligations under the trust to inspect the trust documents and to make copies of them at that person's own expense.
(2) Paragraph (1) does not apply to:
(a) the opinions of a legal adviser relating to actual or contemplated legal proceedings by the trustees in that capacity against the person seeking inspection; and evidence gathered for such proceedings;
(b) communications between the trustees and other beneficiaries and any other communications whose disclosure would result in a breach of confidence owed by the trustees in that capacity to another.
(3) The trustees may refuse inspection and copying of trust documents so far as these relate to information which is confidential to the trustees in that capacity if the beneficiary does not provide adequate assurance that the confidentiality will be maintained.
(4) Unless the trust is for the advancement of public benefit purposes, the trustees may also refuse inspection and copying of documents so far as the documents disclose the reasons for the trustees' decision to exercise or not to exercise a discretion, the deliberations of the trustees which preceded that decision, and material relevant to the deliberations.
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(5) The trust terms may enlarge the rights of inspection and copying which are provided for by this Article.
(6) In this Book "trust documents" are:
(a) any documents containing the truster's declaration of intentions relating to the trust (whether or not intended to be binding) and any juridical act or court order varying the trust terms;
(b) minutes of meetings of the trustees;
(c) records made and notices and other communications in writing received by a trustee in that capacity, including the opinions of a legal adviser engaged by a trustee at the trust fund's expense;
(d) any documents containing juridical acts concluded or made by the trustees;
(e) receipts for disposal of trust assets; and
(f) the trust accounts.
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