(1) The following are to be set off in the consolidated profit and loss account:
1. for the turnover, the proceeds from deliveries and services between the enterprises included in the consolidated financial statements from the expenditures attributable to them, unless they are to be shown as an increase of stocks of finished goods and work in progress or as other work performed by the enterprise for its own purposes and carried as an asset,
2. other earnings from deliveries and services between enterprises included in the consolidated financial statements from the expenditures attributable to them, unless they are to be shown as other work performed by the enterprise for its own purposes and carried as an asset.
(2) Pursuant to subsection (1), expenditures and earnings are not required to be eliminated if the amounts to be eliminated are immaterial for accurately presenting the group’s assets, liabilities, financial position and profit or loss in keeping with its actual circumstances.