I GIVE all my share and interest of and in the landed property situate lying and being at the description of immovable property e.g. address to the relationship of beneficiary e.g.

本人将本人名下位于[不可动财产，如物业，请列明详细地址]之物业遗赠本人之[受益人与阁下的关系，如“儿女”][受益人中文姓名(英文姓名)]承受及享用。

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Drawee bank's discount or interest charges and acceptance commission are for the applicant and therefore the beneficiary is to receive value for term draft as if drawn at sight.

付款行的贴现利息及承兑佣金由开证申请人支付，因此受益人的远期汇票将收到如即期汇票的金额。

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Here's where low interest rates come in: the beneficiary gets all the appreciation minus a tax, known as the hurdle rate, which is tied to current interest rates.

这儿就要提到利率了：受益人可以得到所有的税后增值收益，也称最低预期资本回收率，这个收益率与现行利率相挂钩。

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Fannie Mae has burst into the top 30, an obvious beneficiary of low interest rates and the refinancing boom in home mortgages.

FORBES: The hit parade

If the ownership of a life insurance policy is transferred to another party before death for cash or other consideration (like a business interest), the proceeds paid to the beneficiary may be considered taxable income to that beneficiary.

FORBES: Taxes From A To Z (2013): L Is For Life Insurance

When Eurobarometer pollsters asked Turks whether membership was mainly in their interest, the EU's interest or in the mutual interest of both, the largest block of respondents (34%) thought the main beneficiary would be the EU. Perhaps surprisingly, some senior EU figures agree.

ECONOMIST: Enlargement enriches old as well as new members