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ANNEX III

LIST OF INVISIBLE TRANSACTIONS

referred to in Article 106 of this Treaty

- Maritime freights , including chartering , harbour expenses , disbursements for fishing vessels , etc .

- Inland waterway freights , including chartering .

- Road transport : passengers and freights , including chartering .

- Air transport : passengers and freights , including chartering .

Payment by passengers of international air tickets and excess luggage charges ; payment of international air freight charges and chartered flights .

Receipts from the sale of international air tickets , excess luggage charges , international air freight charges , and chartered flights .

- For all means of maritime transport : harbour services ( bunkering and provisioning , maintenance , repairs , expenses for crews , etc . ) .

For all means of inland waterway transport : harbour services ( bunkering and provisioning , maintenance and minor repairs of equipment , expenses for crews , etc . ) .

For all means of commercial road transport : fuel , oil , minor repairs , garaging , expenses for drivers and crews , etc .

For all means of air transport : operating costs and general overheads , including repairs to aircraft and to air transport equipment .

- Warehousing and storage charges , customs clearance .

- Customs duties and fees .

- Transit charges .

- Repair and assembly charges .

Processing , finishing , processing of work under contract , and other services of the same nature .

- Repair of ships .

Repair of means of transport other than ships and aircraft .

- Technical assistance ( assistance relating to the production and distribution of goods and services at all stages , given over a period limited according to the specific purpose of such assistance , and including e.g . advice or visits by experts , preparation of plans and blueprints , supervision of manufacture , market research , training of personnel ) .

- Commission and brokerage .

Profits arising out of transit operations or sales of trans-shipment .

Banking commissions and charges .

Representation expenses .

- Advertising by all media .

- Business travel .

- Participation by subsidiary companies and branches in overhead expenses of parent companies situated abroad and vice-versa .

- Contracting ( construction and maintenance of buildings , roads , bridges , ports , etc . carried out by specialised firms , and , generally , at fixed prices after open tender ) .

- Differences , margins and deposits due in respect of operations on commodity terminal markets in conformity with normal bona fide commercial practice .

- Tourism .

- Travel for private reasons ( education ) .

- Travel for private reasons ( health ) .

- Travel for private reasons ( family ) .

- Subscriptions to newspapers , periodicals , books , musical publications .

Newspapers , periodicals , books , musical publications and records .

- Printed films , commercial , documentary , educational , etc . ( rentals , dues , subscriptions , reproduction and synchronisation fees , etc . ) .

- Membership fees .

- Current maintenance and repair of private property abroad .

- Government expenditure ( official representation abroad , contributions to international organisations ) .

- Taxes , court expenses , registration fees for patents and trade marks .

Claims for damages .

Refunds in the case of cancellation of contracts and refunds of uncalled-for payments .

Fines .

- Periodical settlements in connection with public transport and postal , telegraphic and telephone services .

- Exchange authorisations granted to own or foreign nationals emigrating .

Exchange authorisations granted to own or foreign nationals returning to their country of origin .

- Salaries and wages ( of frontier or seasonal workers and of other non-residents , without prejudice to the right of a country to regulate terms of employment of foreign nationals ) .

- Emigrants' remittances ( without prejudice to the right of a country to regulate immigration ) .

- Fees .

- Dividends and shares in profits .

- Interest on debentures , mortgages , etc .

- Rent .

- Contractual amortisation ( with the exception of transfers in connection with amortisation having the character either of anticipated repayments or of the discharge of accumulated arrears ) .

- Profits from business activity .

- Authors' royalties .

Patents , designs , trade marks and inventions ( the assignment and licensing of patent rights , designs , trade marks and inventions , whether or not legally protected , and transfers arising out of such assignment or licensing ) .

- Consular receipts .

- Pensions and other income of a similar nature .

Maintenance payments resulting from a legal obligation or from a decision of a court and financial assistance in cases of hardship .

Transfers by instalments of assets deposited in one member country by persons residing in another member country whose personal income in that country is not sufficient to cover their living expenses .

- Transactions and transfers in connection with direct insurance .

- Transactions and transfers in connection with reinsurance and retrocession .

- Opening and reimbursement of commercial or industrial credits .

- Transfers of minor amounts abroad .

- Charges for documentation of all kinds incurred on their own account by authorised dealers in foreign exchange .

- Sports prizes and racing earnings .

- Inheritances .

- Dowries .