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investment security

An instrument issued in bearer or registered form as a type commonly recognized as a medium for investment and evidencing a share or other interest in the property or enterprise of the issuer. [Cases: Securities Regulation 5.10, 252. C.J.S. Securities Regulation §§ 3, 9–10, 33, 381–382, 384–386, 392.]

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safe investment rule

safe investment rule 〈美〉可靠投资规则 用于估算死者可望获得的未来收益之现值的规则。根据这种规则,陪审团在确定死者预期收益的现值时,应当采用其经过审慎考虑后认为在具体情境中是合理、公平和正当的利率。在确定此利率时,需要考虑的因素有:呈堂出示的证据、陪审团所知的在该地区法律规定的限度内的通行利率,以及一个保持通常的审慎、但并不具备特定财经经验或技巧的人在可靠投资中所能期待的利率。 (→prudent investment theory)

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vested

vested, adj. Having become a completed, consummated right for present or future enjoyment; not contingent; unconditional; absolute (a vested interest in the estate). [Cases: Estates in Property 1. C.J.S. Estates §§ 2–5, 8, 15–21, 116–128, 137, 243.] “[U]nfortunately, the word ‘vested’ is used in two senses. Firstly, an interest may be vested in possession, when

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real(-)estate investment trust/REIT

real(-)estate investment trust/REIT 〈美〉不动产投资信托 一种封闭式的公共基金,专门从事不动产投资,并将投资所得的绝大部分向股东分配。如果其将收入的95%用于股东分配,则可享受特殊的所得税待遇。不动产信托受1960年《不动产投资法》〔Real Estate Investment Act〕调整。(→investment company; real-estate mortgage trust)

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