If you buy $100,000 of RAM and just hoard them, and a shortage happens, you won't update their value according to their market price, until you sell them.
That's it. It has nothing to do with whether your RAM is stored in New York or Paris.
If you're a retail business that sells RAM then yes, this is the way.
If you're a fund that holds RAM in some indirect manner (like you hold hypothetical RAM futures) then it depends on whether your country's laws ask for market-to-market value for that specific kind of security.
That's it. It has nothing to do with whether your RAM is stored in New York or Paris.