“benefits in kind” 或 “benefits-in-kind” 这一表达常出现在上市公司财报中，常与 Salaries, bonuses and benefits in kind（薪金、花红及实物利益 ） 连用，表：实物利益。

【双语实例】

1 The components of the remuneration package are consisted of base salary, allowances, benefits-in-kind, fringe benefits including medical insurance and contributions to pension funds, as well as incentives like discretionary bonus, participation in share options scheme and long-term rewards.

薪酬待遇包括基本薪金、津贴、实物利益、附带福利（包括医疗保险及强积金供款）， 以及酌情花红、参与认股权计划和长期服务奖金等奖励。 

2  to make recommendations to the Board on the remuneration packages of individual Executive Directors and senior management which should include benefits in kind, pension rights and compensation payments, including any compensation payable for loss or termination of their office or appointment.

就个别执行董事及高级管理层的具体薪酬组合向董事会提出建议，应包 括实物利益、退休金 权利及赔偿金额（包括丧失或终止其职务或委任的赔偿）。

3 IF YES, do you agree that the remuneration report should disclose full details of various types of benefits given to the individual directors by name, including basic salary, fees, housing and other allowances, benefits in kind, pension contributions, bonuses, compensation for loss of office and long-term incentive schemes including share options?

如赞成的话，你是否同意酬金报告书应以具名方式披 露给予个别董事的各种利益的全部详情，包括基本薪 金、袍金、房屋及其他津贴、实物利益、退休金供款、奖金、因失去职位而须作出的补偿，以及长期奖励计划( 包括股票期权) ？ 

4 The Committee shall exercise the powers of the Board to determine the remuneration packages of individual executive directors and senior management, (including salaries, bonuses, benefits in kind and the terms on which they participate in any share or other incentive scheme and any provident fund or other retirement benefit scheme) taking into consideration salaries paid by comparable companies, time commitment and responsibilities and employment conditions elsewhere in the group.

委员会须行使董事局权力，决定个别常务董事及高级管理人员的薪酬待遇（包括薪金、花红、实物利益及其参与任何股份或其他奖励计划及任何公积金或其他退休福利计划的条款），并考虑同类公司支付的薪酬、须付出的时间及职责以及集团内其他职位的僱用条件。