Yes that applies to Companies which are still listed and trading but my thoughts are in BIG's case if this deal goes through , and lets face it there does not seem to be any option apart from the whole disaster carrying on for years , then that $350000 would become the last Transaction for the Company and therefore set the value.
If , by some miracle in the future they do increase in value , then you would adjust your asset value accordingly as with any other asset.
Cheers
BIG Price at posting:
$2.22 Sentiment: None Disclosure: Held