特斯拉报告说，从第四季度的比特币持有量获得了6亿美元的利润

该披露是特斯拉于2024年12月实施的新财务会计委员会（FASB）规则下的首次披露，该规则允许公司以公平的市场价值而不是其历史价格列出数字资产。

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.

新的证券交易委员会（SEC）提交的文件显示，电动汽车制造商特斯拉（Tesla）已从其11,509个比特币（SEC）提交的文件中预订了6亿利比特币。

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.

该披露标志着特斯拉在2024年12月实施的新财务会计委员会（FASB）规则下的第一项，该规则允许公司以公平的市场价值而不是其历史价格列出数字资产。

“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的投资经理Gadi Chait说：“根据新的指南，数字资产可以标记为市场，准确地反映了公允价值并消除了比特币是书籍上的“死资产”的观念。”

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年初购买了39,474 BTC，总成本为15亿美元（平均价格：每枚硬币38,000美元），并在2022年售出了70％的持股量，特斯拉的剩余11,509 btc现在价值11,509亿美元。根据阿卡姆情报公司的数据，目前的价格为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规则将使公司比特币国库受益，使其能够借钱抵抗其持股。

“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.

“从本质上讲，公平会计规则使比特币以反映其在任何给定时间的市场价值的方式被视为资产。透明度和可预测性使公司更容易在资产负债表上持有比特币。

“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."

“与其出售比特币并触发应税活动，还可以借贷在维持比特币头寸的同时，以获取营运资金。这使公司可以随着时间的流逝维持对比特币的赞赏，同时又可以立即流动性投资股票，债券或其他金融工具，以产生储备金的回报。”

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.

这些规则并不是有利于加密行业的唯一会计政策转变。 1月下旬，SEC撤销了一项臭名昭著的会计规则，该规则严重影响了加密货币的认可。

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.

该规则被称为员工会计公告（SAB）第121号，在很大程度上确定了公司如何在其资产负债表上对加密货币资产进行解释，从而促进了金融机构处理加密货币的费用。

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.

在其他新闻中，特斯拉首席执行官埃隆·马斯克（Elon Musk）一直领导唐纳德·特朗普（Donald Trump）的政府效率（Doge）。上个月，该部门进行了有关合并区块链技术的讨论。

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

马斯克建议使用区块链降低成本，简化流程并提高政府职能的透明度