After an Investor Has Reduced Its Investment in an Associate

After an investor has reduced its investment in an associate to zero following losses made by the associate,any additional losses incurred by the associate:

A) shall be taken directly to profit or loss.
B) are capitalised and amortised over the life of the investment.
C) retained by the investor in an equity reserve account entitled 'Losses of Associates'.
D) are provided for, and a liability recognised by the investor, only to the extent that the investor has incurred legal or constructive obligations to make payments on behalf of the associate.
E) must be recognised as a liability by the investor.