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CalculationIntermediateVariant — group VG.IAS28.000004Published

Question · The cap on recognised losses

Alba SA applies the equity method to Brise SA, an associate. At the reporting date, the carrying amount of the investment is 280,000, and Alba has no other interest in Brise. Its share of the losses for the year is 350,000. Calculate the share of losses recognised and the share that is not recognised.

Investor's interest in the associate
280,000
Share of losses for the year
350,000
Your answer

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