Brownson, You are shifting the discussion point from the question of whether we have made a loss to what the shares are worth. This is entirely different. You cannot possibly make a loss or a profit if you don't sell. I have a clothing business and we would not make any profit if we did not sell any clothes and when we dramatically cut the price of any of our products the loss does not appear in the accounts until we have sold those products. Eg. We have stocks of T-shirts left after the summer and cut the price to less than we paid for them and they still don't sell. Come the following summer we put the price up higher than they were originally and sell them. No loss or prifit is recorded until a transaction takes place but throughout the period the value/worth of the stock has fluctuated.
The bank in considering lending us money on our stockholding would disregard our selling prices and base their valuation on what we paid for the stock and discount that value by a cosiderable percentage. If you had bought a ton of gold for 2p but were contractually bound to keep it for ten thousand years its worth would fluctuate throughout the period but you would only be able to calculate your loss or gain when you were able to sell it.
I just hope we don't have to wait so long for GME to mature!!!