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 ...
