a.	dividends, except dividends received and/or accrued from controlled Non-Listed FC;
b.	interest, except interest received and/or accrued by controlled Non-Listed FC owned by resident Taxpayers who have a bank business license; 
c.	rent in the form of:
1)	rent received and/or accrued by controlled NonListed FC in connection with the use of land and/or building; and
2)	rent other than rent as referred to point 1) received and/or accrued by controlled NonListed FC coming from transactions with party that has a special relationship with the controlled Non-Listed FC; 
d.	royalty; and
e.	gain from sale or alienation of assets.