Article 4 1.

payments which are treated as a distribution of profits or as a repayment of capital under the law of the source State;

payments from debt-claims which carry a right to participate in the debtor's profits;

payments from debt-claims which entitle the creditor to exchange his right to interest for a right to participate in the debtor's profits;

payments from debt-claims which contain no provision for repayment of the principal amount or where the repayment is due more than 50 years after the date of issue.