Show at R deductible foreign exchange losses (from both foreign and domestic sources) made by the fund, see Foreign exchange (Forex) gains and losses.
If the TOFA rules apply to the fund, include all deductible foreign exchange losses from financial arrangements subject to the TOFA rules at R.
If what you show at R includes an amount brought to account under the TOFA rules, also complete item 16 Taxation of financial arrangements (TOFA).