If you sell them at current market prices, what 
they sell for is what they're worth. Just like 
stocks, which are worth what the price is today, 
not what was paid for them. 

This is easy to see if you consider the 
following: if you knew that the value of your 
cels would be cut in half in 30 days, would you 
sell now or hold onto them? 

Corollary: When you think things are at their 
worst, they can always get worse.