If the EU's share of deficits of an investment accounted for using the equity method equals or exceeds its interest in the investment, the EU discontinues recognising its share of further losses ("unrecognised losses").
Če je delež EU pri primanjkljajih naložbe, obračunan z uporabo kapitalske metode, enak ali večji od njenega deleža v naložbi, EU preneha pripoznavati svoj delež nadaljnjih izgub (v nadaljnjem besedilu: nepripoznane izgube).