This means that ET is "reduced" with spacers (Distanzring) and since you want to drive rims with a lower ET and the footnote says that this only works for vehicles from model year 1998 onwards, it will be problematic.
Honestly, if there is no one here who successfully drives rims + tyres for the 987 on a 986, i would refrain from doing so. There are so many cheap complete sets for the 986 on the market!
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