After the EU's interest is reduced to zero, additional losses are provided for and a liability is recognised, only to the extent that the EU has incurred legal or constructive obligation or made payments on behalf of the entity.
Potem, ko se delež EU zmanjša na nič, se dodatne izgube opredelijo in obveznost se pripozna le v obsegu, za katerega ima EU pravno ali posredno obvezo ali je opravila plačila v imenu pridruženega podjetja.