Agree with MP in that if you have held it for 9 years the...

Agree with MP in that if you have held it for 9 years the chances are that you bought them as an investment and not for trading.

As such any loss you make would be a capital loss and therefore quarantined and offset against a future capital gain.

IMO, if on the other hand, you had bought it for trading and were stopped from trading it because it was suspended you could say that their value is NIL and claim a trading loss (offset against normal income) in the relevant year. If you did recover anything it would be assessable income in the year of receipt.