面臨集體訴訟訴訟的策略對比特幣會計更改

除了最近的購買更新（收購7390比特幣，超過118B $ 118B）外，策略還顯示，它正在面臨集體訴訟訴訟

MicroStrategy is being sued by an investor who claims the company and its executives misled investors and failed to disclose key risks.

MicroStrategy遭到投資者的起訴，該投資者聲稱該公司及其高管誤導了投資者，但未能披露主要風險。

What Happened: An investor named Harry Kane filed a class action lawsuit on May 16 in the US District Court for the Eastern District of Virginia, alleging that MicroStrategy (NASDAQ:MSTR) and its executives engaged in fraudulent conduct.

發生了什麼：一名名叫哈里·凱恩（Harry Kane）的投資者於5月16日在美國弗吉尼亞州東部地區的地方法院提起了集體訴訟，指控MicroStrategy（NASDAQ：MSTR）及其高管從事欺詐行為。

The lawsuit, which seeks to recover damages for investors who purchased MicroStrategy securities between February 25, 2023, and March 15, 2023, also alleges that the company failed to disclose the true nature of an upcoming change in accounting rules for cryptocurrencies.

該訴訟旨在為在2023年2月25日至2023年3月15日之間購買MicroStrategy證券的投資者賠償損失。

The complaint focuses on MicroStrategy’s January adoption of fair-value accounting for its Bitcoin (BTC) holdings, an industry-wide change that was approved by the Financial Accounting Standards Board (FASB) last year.

投訴重點介紹了MicroStrategy對其比特幣（BTC）持有的公平價值會計（BTC）持有的公平會計，這是一項由財務會計標準委員會（FASB）批准的整個行業變化。

Instead of the previous model, which treated Bitcoin as an intangible asset and only required impairment charges on declines, fair-value accounting requires firms to mark their holdings to market each quarter, including both gains and losses.

公平價值會計要求將比特幣視為無形資產，而僅要求將比特幣視為無形資產，而僅要求損害的收費，而是要求公司在每個季度上標記其持股，包括收益和損失。

MicroStrategy had backed the shift, saying in a letter to investors that it “would enable us to provide investors with a more relevant view of our financial position and the economic value of our bitcoin holdings.”

MicroStrategy支持了這一轉變，並在給投資者的一封信中說，它“使我們能夠為投資者提供對我們的財務狀況和比特幣持有的經濟價值的更相關的看法。”

However, the lawsuit claims that MicroStrategy and its executives downplayed the significance of the upcoming accounting change and its potential to increase the volatility of MicroStrategy’s earnings and share price.

但是，該訴訟聲稱，MicroStrategy及其高管淡化了即將發生的會計變化的重要性，以及其增加MicroStrategy收益和股價波動的潛力。

The lawsuit adds that MicroStrategy’s executives continued to tout a self-defined metric called “BTC Yield,” which measures the rate at which MicroStrategy is accumulating new Bitcoin shares relative to its outstanding shares.

該訴訟補充說，MicroStrategy的高管繼續宣傳稱為“ BTC收益率”的自定義的度量，該指標衡量了MicroStrategy累積新比特幣股票相對於其流通股的股票的速率。

But according to the lawsuit, this metric was becoming increasingly difficult for MicroStrategy to maintain at a time when it was preparing to disclose largely diminished earnings.

但是根據訴訟，在準備大大披露收入降低的時候，微觀策略無法維持這個指標變得越來越困難。

In early April, MicroStrategy warned that it wasn’t expecting a profitable first quarter, and that it was preparing for a paper loss of nearly $6 billion in its Bitcoin holdings. A few weeks later, MicroStrategy reported an actual net loss of $4.22 billion, or $16.49 per share.

在4月初，MicroStrategy警告說，這並不是預計第一季度有盈利，並且正在為比特幣持有的紙質損失損失近60億美元。幾週後，MicroStrategy報告的實際淨虧損為42.2億美元，即每股16.49美元。

Lawsuit Details: The lawsuit names several MicroStrategy executives as defendants, including Chairman and CEO Michael Saylor, and CFO Amy Lee.

訴訟的詳細信息：該訴訟將幾位MicroStrategy高管稱為被告，包括董事長兼首席執行官Michael Saylor和CFO Amy Lee。

It also alleges that MicroStrategy failed to disclose a new risk factor that was approved by the SEC in January 2023.

它還聲稱，MicroStrategy未能披露2023年1月SEC批准的新危險因素。

The lawsuit is still in its early stages, and it remains to be seen how it will play out.

該訴訟仍處於早期階段，還有待觀察的訴訟。

It is important to note that the lawsuit allegations are just that, allegations. The defendants have not yet filed their responses to the complaint.

重要的是要注意，訴訟指控就是指控。被告尚未對投訴提出回應。

Earlier this month, Avenir Group Ltd disclosed that it now holds the largest positions in both the iShares Global Clean Energy ETF (NYSE:ICLN) and the Bittrex (CRYPTO:BTREX) token among Asia’s biggest ETF and crypto firms.

本月初，Avenir Group Ltd透露，它現在在Ishares全球清潔能源ETF（NYSE：ICLN）和BITTREX（Crypto：Btrex）代幣中都擁有最大的職位。

According to the firm’s latest report, its ICLN holding is valued at $686 million, making it the biggest named ETF position among the 10 largest firms in the region, based on the firms’ own figures in their latest reports.

根據該公司的最新報告，其ICLN持有量為6.86億美元，這使其成為該地區10家最大公司中的ETF地位最大的地位，這是根據該公司自己的最新報告中的數據。

Its BTREX token position is valued at $148 million, making it the biggest crypto holding among the 10 largest firms in Asia.

它的BTREX代幣頭寸的價值為1.48億美元，使其成為亞洲10個最大公司中最大的加密貨幣。