They need to be written off which will happen once the lawyers have done their job.
Another way to see it is that you cannot claim a loss until you make the loss. As the QIN shares are still in your portfolio and therefore still your property you haven't made a loss yet.
Once they are written off and cancelled, you will loose that property and be able to claim the loss
Hope this answers your question
QIN Price at posting:
29.5¢ Sentiment: None Disclosure: Held