法律英语词汇“Investment income”的翻译、意思、用法、释义-法律词典

单词	Investment income
释义	投資收益 1.Income derived from an investment or realisation of an investment rather than from the carrying on of a trade or business. Such income may take the form of dividends from shares, interest from certain deposits or loans and rents. However, income received from a licence to manufacture tools according to a patent is not an investment income (IRC v Desoutter Bros Ltd [1946] 1 All ER 58 (CA)), nor is royalties received from licensees in respect of patents (Tootal Broadhurst Lee Co Ltd v IRC [1949] 1 All ER 261 (HL)). 2. In the context of mandatory provident fund scheme, the income or profits derived from the investment of the annual benefits of a registered mandatory provident fund scheme: Mandatory Provident Fund Scheme Ordinance (Cap 485) s 12. See also Investment. 1. 從一項投資或投資的變賣中，而非從經營行業或業務中獲取的收益。此收益可以是股息、特定的存款或貸款的利息和租金的形式。然而，從根據專利製造工具的許可中獲取的收益不被認為是一項投資收益（IRC v Desoutter Brothers [1946] 1 All ER 58），就專利許可獲取的使用費也不被認為是投資收益(Tootal Broadhurst Co Ltd v IRC [1949] 1 All ER 261（上議院）)。　　2. 就強制性公積金計劃而言，指註冊的強制性公積金計劃的累算權益投資而產生的收入或利潤：《強制性公積金計劃條例》（第485章）第12條。另見 Investment。
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