Alba SA holds 30% of Brise SA, an associate. Alba sells it a batch of equipment at a loss of 100,000 against its carrying amount in Alba's books. An independent valuation on file establishes that the net realisable value of the equipment is below its carrying amount in Alba's books. Write a short note that concludes on the treatment of the loss in Alba's financial statements, distinguishing facts of the case, rule and professional judgement.