| qualifying share | saham layak/syer layak | PLBR |
| qualifying coupon | kupon layak | PLBR |
| eligible liability | liabiliti layak | BANK |
| eligible bill | bil layak | BANK |
| eligible area (prospecting) | kawasan layak (cari gali) | CUKAI |
| qualifying plant expenditure | belanja loji layak | CUKAI |
| qualifying mining expenditure | belanja lombong layak | CUKAI |
| qualifying forest expenditure | belanja hutan layak | CUKAI |
| qualifying farm expenditure | belanja kebun layak | CUKAI |
| qualifying exploration expenditure | belanja teroka layak | CUKAI |