The following shall not be considered controlled foreign companies according to the provisions of the law: a) the entity or the permanent establishment, if this registers in a fiscal period incomes from the categories mentioned by the law, representing one third or less than one third of the total incomes recorded in the calculated fiscal period; b) the financial enterprise which records in a fiscal period incomes of the nature provided in the law arising out of operations performed with the Romanian taxpayer or its associated enterprises, representing one third or less than one third of the total incomes registered by the financial undertaking.