Advice on handling loss from funding

System

Part of our business is funded by a long term loan, which will very likely become a donation at some point in the future. The loan is currently kept on the accounts as a liability. The terms of the loan are that any profits resulting from the business funded by the loan should be added to the loan value, and that any losses may be deducted from the loan value. We are currently running a small loss on this part of the business, and my question is: should this loss be taken straight to the bottom of the income statement (P&L) and be incorporated with the profit from the remainder of the business, or should we put through a journal entry to impair the loan and add a corresponding income item, which will eliminate the effect of the loan from the overall profits on our Income statement (P&L). If we do the latter then the profits will be 100% attributable to the equity holders of the company.