b ) naar rettighederne til kapital i disse virksomheder optages i modervirksomhedens aarsregnskab i overensstemmelse med artikel 59 eller indgaar i det konsoliderede regnskab , som denne modervirksomhed udarbejder i henhold til artikel 33 i direktiv 83/349/EOEF . » .
( B ) WHERE THE HOLDINGS IN THE UNDERTAKINGS CONCERNED HAVE BEEN DEALT WITH BY THE PARENT UNDERTAKING IN ITS ANNUAL ACCOUNTS IN ACCORDANCE WITH ARTICLE 59 , OR IN THE CONSOLIDATED ACCOUNTS DRAWN UP BY THAT PARENT UNDERTAKING IN ACCORDANCE WITH ARTICLE 33 OF DIRECTIVE 83/349/EEC . "