The interest on bonds is subject to the directive, for instance, but dividends on shares, bond-like insurance products or income from derivatives are not.

例如，债券利息虽属于指令的规制范围，但股票红利、债券性保险项目或金融衍生产品收益便不在上列。

youdao

Companies only pay out a fraction of their earnings as dividends, so the earnings yield was then much higher than the government-bond yield.

公司仅付出盈利的一部分作为股息，盈利收益当然远高于国债收益率。

youdao

In any case, don't kid yourself into thinking stock dividends and bond interest are interchangeable. They aren't.

无论如何也别骗自己说，股票派息和债券利息是可以互相替代的。它们不能。

youdao

While the 15% rate applies to most corporate payouts, that's not the case for most real estate investment trust dividends or for bond fund dividends, which are really interest and are taxed at ordinary income rates of up to 35%.

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Stock values are derived by discounting dividends, bond values by discounting interest coupon payments.

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Dividends and bond coupons were for old fogies.

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