Trust deposits are generally divided into ordinary trust deposits and special trust deposits. Each category is divided into several types, such as labor insurance fund trust, public welfare fund trust, personal special trust, testamentary trust, guardianship trust and pension trust. It is that the trustee deposits a certain amount of foreign exchange funds into the financial trust and investment institution, and the financial trust and investment institution operates on its behalf within the agreed time limit. The income from the use of funds by financial trust and investment institutions, except for certain trust fees, shall all be enjoyed by the trustee.

Foreign exchange trust deposits include domestic and foreign trust deposits and overseas foreign exchange trust deposits. The starting point of foreign exchange trust deposits is the equivalent foreign currency with a deposit period of more than half a year. The deposit interest rate shall be subject to the interest rate stipulated by the People's Bank of China. The absorption of foreign exchange trust deposits by financial trust and investment institutions must be controlled by the scale of national foreign debt.