All material "inter-entity transactions and balances" between EU controlled entities are eliminated, while unrealised gains and losses on such transactions are not material and so have not been eliminated.
Vsi pomembni „medsebojni posli in stanja“ med nadzorovanimi subjekti EU se izločijo, medtem ko so neiztrženi dobički in izgube iz takšnih poslov neznatni ter zato niso izločeni.