( 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 . "
b ) i diritti detenuti nel loro capitale sono trattati dall ' impresa madre in questione nei suoi conti annuali conformemente all ' articolo 59 , o nei conti consolidati redatti da detta impresa madre conformemente all ' articolo 33 della direttiva 83/349/CEE . » .