Liquidation
Liquidators will provide you the correct documentation required to satisfy, so the loss can be recognised (crystalised).
or sell worthless securities , to save time waiting on liquidators.
Your accountant does the rest, so it is realised (booked).
I am pretty grey with these Sarge, but this is the basics, and just wanted to offer some assist.
Just, make sure the accountant carries your losses forward year on year.
All the best.
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