单词 | Per capita |
释义 | 每人;按人頭 Lat – by heads. Individually in equal shares, according to the number of beneficiaries. Refers to the division and distribution of property based on the number of people entitled in equal shares. Per capita distribution makes no reference to stocks or right of representation. For example, if a testator divides his or her property per capita amongst four children, each child will receive a one quarter share and if a child predeceases the testator, that quarter share is divided among the surviving children. To be contrasted with ‘per stirpes’. See also Succession. 拉丁語 - 按人頭。根據受益人的數量,各自享有相等的份數。指按每個人所享有的相等份數分派或分配財產。在按每人計算的分配方式下,股權或代表權不計算在內。例如:如立遺囑人按每人計算的分配方式將財產分給四名子女,每名子女可得四分之一的份數。但若有一名子女先於立遺囑人去世,則該四分之一的份數將分給尚存的子女。與 ‘per stripes’ 對照。另見 Succession。 |
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