Accounting for exchange losses on impaired loan

If a company loans money to its subsidiary, and the loan is impaired, what will be the tax treatment of any resulting exchange losses? Is there a difference depending on whether the loan is accounted for at fair value or under the amortized cost basis?

Hi,
 

Unfortunately, we are not able to help you with the questions you have asked. This is because they are not directly related to corporation tax matters and touch upon financial management and tax planning, which we do not give advice on. We can only suggest you seek professional advice .  Thank you .