Until further coordination of the provisions on consolidation, the following rules shall apply.
1.Where the calculation is to be made on a consolidated basis, the consolidated amounts relating to the items listed under Article 2 (1) shall be used in accordance with the rules laid down in Directive 83/350/EEC. Moreover, the following may, when they are credit (´negative') items, be regarded as consolidated reserves for the calculation of own funds:
- any minority interests within the meaning of Article 21 of Directive 83/349/EEC, where the global integration method is used,
- the first consolidation difference within the meaning of Articles 19, 30 and 31 of Directive 83/
349/EEC,
- the translation differences included in consolidated reserves in accordance with Article 39 (6) of Directive 86/635/EEC,
- any difference resulting from the inclusion of certain participating interests in accordance with the method prescribed in Article 33 of Directive 83/349/EEC.
2.Where the above are debit (´positive') items, they must be deducted in the calculation of consolidated own funds.