It's my understanding the company we had shares in is in liquidation so I wld have thought it's a capital loss if ever there was one. I guess we might have to wait to be officially told that nothing is recoverable for distribution to the shareholders, I'm not sure how it works. When I read the IR notes on capital loss a couple of years ago it said that if there was no reasonable prospect of of return on the investment you cld decalre it as a loss, but I believe someone said that the revenue maintain some kind of list of defunct companies they accept as capital losses and you have to wait until Just/Think/NSMG appears there.