特斯拉報告說，從第四季度的比特幣持有量獲得了6億美元的利潤

該披露是特斯拉於2024年12月實施的新財務會計委員會（FASB）規則下的首次披露，該規則允許公司以公平的市場價值而不是其歷史價格列出數字資產。

Electric car maker Tesla has booked a紙幣符號600 million profit from its 11,509 Bitcoin in Q4, a new Securities and Exchange Commission (SEC) filing reveals.

新的證券交易委員會（SEC）提交的文件顯示，電動汽車製造商特斯拉（Tesla）已從其11,509個比特幣（SEC）提交的文件中預訂了6億利比特幣。

The disclosure marks Tesla's first under the new Financial Accounting Standards Board (FASB) rules, implemented in December 2024, which allow firms to list digital assets at fair market value instead of their historical price.

該披露標誌著特斯拉在2024年12月實施的新財務會計委員會（FASB）規則下的第一項，該規則允許公司以公平的市場價值而不是其歷史價格列出數字資產。

“Under the new guidelines, digital assets can be marked to market, accurately reflecting fair value and dispelling the notion that Bitcoin is a ‘dead asset’ on the books,” Gadi Chait, an investment manager at Xapo Bank, explained.

Xapo Bank的投資經理Gadi Chait說：“根據新的指南，數字資產可以標記為市場，準確地反映了公允價值並消除了比特幣是書籍上的“死資產”的觀念。”

Having purchased 39,474 BTC in early 2021 at an aggregate cost of 紙幣符號1.5 billion (avg. price: $38,000 per coin), and sold 70% of its holdings in 2022, Tesla's remaining 11,509 BTC is now valued at 紙幣符號1.1 billion at Bitcoin's current price of $97,000, according to data from Arkham Intelligence.

在2021年初購買了39,474 BTC，總成本為15億美元（平均價格：每枚硬幣38,000美元），並在2022年售出了70％的持股量，特斯拉的剩餘11,509 btc現在價值11,509億美元。根據阿卡姆情報公司的數據，目前的價格為97,000美元。

The new FASB rules stand to benefit corporate Bitcoin treasuries by enabling them to borrow against their holdings.

新的FASB規則將使公司比特幣國庫受益，使其能夠借錢抵抗其持股。

“Essentially, fair accounting rules enable Bitcoin to be treated as an asset in a manner that reflects its market value at any given time. The transparency and predictability of this make it far easier for corporations to hold Bitcoin on their balance sheets,” John Glover, chief investment officer of Ledn, explained.

“從本質上講，公平會計規則使比特幣以反映其在任何給定時間的市場價值的方式被視為資產。透明度和可預測性使公司更容易在資產負債表上持有比特幣。

“Rather than selling Bitcoin and triggering taxable events, companies can borrow against their holdings to access working capital while maintaining their Bitcoin position. This allows companies to maintain their exposure to Bitcoin's appreciation over time, all while accessing immediate liquidity to invest in stocks, bonds or other financial instruments to generate returns on reserves."

“與其出售比特幣並觸發應稅活動，還可以藉貸在維持比特幣頭寸的同時，以獲取營運資金。這使公司可以隨著時間的流逝維持對比特幣的讚賞，同時又可以立即流動性投資股票，債券或其他金融工具，以產生儲備金的回報。”

These rules aren't the only accounting policy shifts that are favourable to the crypto industry. In late January, the SEC rescinded a notorious accounting rule that drastically impacted how cryptocurrency is recognized.

這些規則並不是有利於加密行業的唯一會計政策轉變。 1月下旬，SEC撤銷了一項臭名昭著的會計規則，該規則嚴重影響了加密貨幣的認可。

Known as Staff Accounting Bulletin (SAB) No. 121, the rule largely determined how companies account for crypto assets on their balance sheets, driving up the expense for financial institutions to deal with cryptocurrencies.

該規則被稱為員工會計公告（SAB）第121號，在很大程度上確定了公司如何在其資產負債表上對加密貨幣資產進行解釋，從而促進了金融機構處理加密貨幣的費用。

In other news, Tesla CEO Elon Musk has been heading up Donald Trump's Department of Government Efficiency (DOGE). Last month, the department held discussions about incorporating blockchain technology.

在其他新聞中，特斯拉首席執行官埃隆·馬斯克（Elon Musk）一直領導唐納德·特朗普（Donald Trump）的政府效率（Doge）。上個月，該部門進行了有關合併區塊鏈技術的討論。

Musk suggested using blockchain to reduce costs, streamline processes and enhance transparency across government functions

馬斯克建議使用區塊鏈降低成本，簡化流程並提高政府職能的透明度