Dividend includes income received by a participant as a distribution of profit received from participation in the authorised capital or in the share capital of an organisation.
Royalty includes income received for the use of or assignment or license of rights on:
- Patents, designs, models and industrial drawings, trademarks, domain names and other distinctive signs of the company, as well as other industrial property rights;
- Plans, formulas or secret procedures, information concerning industrial, commercial or scientific experience, including the techniques and methods of business, marketing or the concession of use of industrial, commercial or scientific equipment;
- Literary, artistic or scientific works, including audiovisual productions and programs, applications and computer systems, as well as the neighbouring rights to the rights of the author.
Royalty also includes payments for the use of image rights.
Interest income includes income received from deposit and securities.