Alba SA has reduced to zero the carrying amount of its investment in Brise, an associate. It also holds a loan of 400,000 granted to Brise to finance its activity on a lasting basis, with no repayment schedule planned, and a trade receivable of 80,000 for current deliveries. Alba's share of the losses for the year is 150,000. Write a short note that concludes on the treatment of that share, distinguishing facts of the case, rule and professional judgement.