单词 | Annuitant |
释义 | 年金受益人 1. A person entitled to receive payments under a contract of annuity, usually for a fixed, periodic payment, either for life or for a term of years. Such payments usually represent a partial return of capital and a return by way of interest on the annuitant’s capital investment. 2. In some jurisdictions, an annuity would be deemed income and subject to taxation. See also Annuity; Deferred annuity; Income. 1.有權根據年金合約收取款項的人,該合約通常為定額定期付款合約,期限可能為終生或若干年。該等款項通常相當於部份資本回報,及年金受益人資本投資權益回報。 2.在若干司法管轄區,年金被視為收益且須繳費。另見 Annuity; Deferred annuity; Income。n. |
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