Article 65

Where the calculation is to be made on a consolidated basis, the consolidated amounts relating to the items listed under Article 57 shall be used in accordance with the rules laid down in Chapter 4, Section 1. 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; and any difference resulting from the inclusion of certain participating interests in accordance with the method prescribed in Article 33 of Directive 83/349/EEC. Where the items referred to in points (a) to (d) of paragraph 1 are debit (‘positive’) items, they shall be deducted in the calculation of consolidated own funds.

Directive 2006/49/EC of the European Parliament and of the Council of… (EU) — sign in to see which provisions, and what they say.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.