The book values of shares in the capital of undertakings included in a consolidation shall be set off against the proportion which they represent of the capital and reserves of those undertakings in accordance with the following:
Knjigovodske vrednosti deležev v kapitalu podjetij, vključenih v konsolidacijo, se pobotajo v deležu, ki ga predstavljajo v kapitalu in rezervah teh podjetij, v skladu z naslednjim: