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2 3 2 1 4 New Zealand Businesses Have Subscribed Search our Article Database » Question & Answer | Are the exchange losses (gains) claimable in the tax return of the Trust. Extract: A Trust has cash funds in an overseas (UK) bank account , with a balance in cash funds still held at 31/3/07.On the conversion of the bank balance to NZ$ at end of the year, an exchange loss is calculated. Are the exchange losses (gains) claimable in the tax return of the Trust. Would the result be different for an individual Get the full article by becoming a Financial & Business Advisor Member. If you are already a FBA Member login here to view this article Contact us for more info Authors