(48)Article 330(4) of Delegated Regulation (EU) 2015/35 provides that any minority interest in a subsidiary exceeding the contribution of that subsidiary to the group Solvency Capital Requirement, where the subsidiary is an insurance or reinsurance undertaking, a third country insurance or reinsurance undertaking, an insurance holding company or a mixed financial holding company, should be considered unavailable. Actually, minority interests represent one of the main sources of deductions from group own funds. However, that Delegated Regulation does not set out how such minority interests should be calculated. That results in inconsistent approaches by groups across the Union and raises level playing field issues. It is therefore necessary to lay down rules governing the calculation of minority interests for solvency purposes.