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Annuities means annual payment which is made either at the beginning or the end of the year, for example, dividend which is paid to the shareholders. Annuities is a form of salaries which after superannuation appears in the retirement account of an employee. this provides social security to the employee after his retirement. it can be considered as a gift or a grant. it is part of the employee's income which is given to him just once every year or all the annuities of all the years of service are given at the time of retirement which is considered as superannuation.
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