維持獨立信託帳戶的目的，是在持牌法團一旦無償債能力時利便客戶識別本身在帳戶內的款項。因此，若允許持牌法團將一筆緩衝款項(屬該持牌法團本身的資金)存入指定信託帳戶並與客戶款項匯集起來，便會有違以上目的。根據該規則第10條的規定，持牌法團如察覺它在獨立帳戶內持有並非客戶款項的款額，便須在1個營業日內從該帳戶發放該款額。
無論如何，若持牌法團希望按時完成其代客戶進行的交易的結算程序，但客戶帳戶因其他交易出現交收錯誤以致缺乏充足的現款，則有關持牌法團可考慮從其公司帳戶中提取款項(或允許他人從中提取款項)，以作為後備措施，只要適用於有關中介人的其他法例、規例或合約義務並不禁止該安排。
最後更新日期: 2003年12月23日
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