(1) Assets to be incorporated into the consolidated financial statements that are based, as a whole or in part, on deliveries or services between the enterprises included in the consolidated financial statements are to be recognised in the consolidated balance sheet in an amount at which they could be recognised in the annual balance sheet of that enterprise that is drawn up as per the cut-off date for the consolidated financial statements if the enterprises included in the consolidated financial statements formed one single enterprise also in legal terms.
(2) Subsection (1) is not required to be applied if the treatment of the interim profits or losses pursuant to subsection (1) is immaterial for accurately presenting the group’s assets, liabilities, financial position and profit or loss in keeping with its actual circumstances.