You have to account for any forced selling Celsius did. If you had btc and eth only and that is what you received then essentially what they give you back is just a transfer. However if you had alt coins like solana or ada or something then them giving you btc in eth is a forced sale and you have to account for that loss or gain. I received stock so that is what I'm concerned about. No way for me to say I got stock since it's private and not listed yet.
