Apportionment Ordinance

2.
Interpretation
In this Ordinance, unless the context otherwise
requires—
annuities
(
年金
) includes salaries and pensions;
dividends
(
股息
) includes (besides dividends strictly so
            called) all payments made by the name of dividend, bonus, or otherwise out of the
            revenue of trading or other public companies, divisible between all or any of the
            members of such respective companies, whether such payments are usually made or declared
            at any fixed times or otherwise; and all such divisible revenue shall, for the purposes
            of this Ordinance, be deemed to have accrued by equal daily increment during and within
            the period for or in respect of which the payment of the same revenue is declared or
            expressed to be made, but the said word
dividends
shall not include payments in the nature of a return or reimbursement of capital;
rents
(
租金
) includes all periodical payments or
            renderings in lieu of or in the nature of rent.
[cf. 1870 c. 35 s. 5 U.K.]