Yes that applies to Companies which are still listed and trading...

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