An amount shown as a separate item, as defined in Article 19(1)(c), which corresponds to a negative consolidation difference may be transferred to the consolidated profit-and-loss account only:
(a) where that difference corresponds to the expectation at the date of acquisition of unfavourable future results in that undertaking, or to the expectation of costs which that undertaking would incur, in so far as such an expectation materializes; or
(b) in so far as such a difference corresponds to a realized gain.