Alba SA holds 40% of Brise SA, an associate. This year, Brise lost its main customer following a significant adverse change in its market, and it faces significant financial difficulty (facts of the case). In addition, its margin fell by one point for purely seasonal reasons, with no expected effect on its future cash flows. Write a short note that concludes on whether an impairment test is needed, distinguishing facts of the case, rule and professional judgement.