| 释义 |
收益累積 Gradual accretion; a heaping up of matter, increasing from day to day: Great Northern Railway Co v Lurgan Town Cmrs [1897] 2 IR 340.
Succession - The preservation of income on a fund provided for by will, where any interest earned is to be invested and added to the principal to avoid exhaustion of the capital investment and to preserve and increase the benefit provided for a named person or persons in the future. A beneficiary under a will may put an end to an accumulation established exclusively for his or her benefit and demand the benefit accumulated when he or she becomes sui juris: Perpetuities and Accumulations Ordinance (Cap 257) s 17(1)(d). An accumulation must not offend the rule against perpetuities: s 17. See also Capital; Rule against perpetuities.
Taxation - In relation to income, the process of heaping up, or laying by, income, irrespective of whether it is reinvested as capital or not. See also Accretion; Accrue; Accumulated profits.
逐漸增加；物質的凝聚，與日遞增：Great Northern Railway Co v Lurgan Town Cmrs [1897] 2 IR 340。
繼承法 - 保存遺囑訂定的基金所帶來的收入，將所賺取的任何利息再作投資，再加到本金之上，以免耗盡本金投資，以達到保存及增加指定受益人將來所得的利益。一個遺產受益人可自行終止純屬他個人的累積收益，及要求待他達到在法律上有行為能力(sui juris)時獲發利益：《財產恆繼及收益累積條例》（第257章）第17條(1)(d)。任何的收益累積也不能抵觸財產恆繼規則：第17條。另見 Capital; Rule against Perpetuities。
稅務 - 就入息而言，積聚的過程或收入的逐漸增加，不論是否本金的再投資。另見Accrertion; Accrue; Accumulated profits.n. |