In the Situation Where an Investor's Share of an Associate's

In the situation where an investor's share of an associate's losses exceeds the carrying amount of the investment, which of the following is a true statement?

A) After the investor's interest is reduced to zero, any additional losses will, on a pro-rata basis, reduce the value of other investments the investor may have in the associate.
B) After the investor's interest is reduced to zero, any additional losses will be recognized as a gain.
C) After the investor's interest is reduced to zero, any additional losses will reduce any existing trade receivables, trade payables or any long-term receivables for which adequate collateral exists.
D) After the investor's interest is reduced to zero, any additional losses will be recognized as a liability to the extent the investor has legal obligations on behalf of the associate.