特斯拉在市場波動中保留加密貨幣持有量

根據該公司 2024 年第一季財務報告，特斯拉持有的數位資產（包括比特幣和狗狗幣）保持不變。該報告採用保守的會計慣例 IAS36，對這些資產的估值為 1.84 億美元，這可能低估了加密資產的價值。儘管缺乏特斯拉持有狗狗幣的具體細節，但該公司的比特幣持有量自 2022 年 6 月以來可能有所減少，估計剩餘餘額約為 1.536 億美元。

Tesla Maintains Crypto Holdings Amid Market Volatility

特斯拉在市場波動中維持加密貨幣持有量

Mountain View, California, April 25, 2024 - Tesla, the electric vehicle and clean energy company, reported no changes to its digital asset holdings in its recent first-quarter financial report. The decision to hold rather than sell its cryptocurrency assets aligns with a strategy that began with the company's initial acquisition of Bitcoin (BTC) in February 2021.

加州山景城，2024 年 4 月 25 日 - 電動車和清潔能源公司特斯拉在最近的第一季財務報告中表示，其數位資產持有量沒有變化。持有而不是出售其加密貨幣資產的決定符合該公司自 2021 年 2 月首次收購比特幣 (BTC) 以來的策略。

According to the report, Tesla's cryptocurrency stash remains valued at $184 million, comprising both Bitcoin and Dogecoin (DOGE). The exact unit holdings of each digital asset are not disclosed in the company's financial statements.

根據該報告，特斯拉的加密貨幣儲備價值仍高達 1.84 億美元，其中包括比特幣和狗狗幣 (DOGE)。該公司的財務報表中並未揭露每種數位資產的具體持有量。

Accounting Practices Impact Crypto Valuation

會計實務影響加密貨幣估值

Tesla's valuation of its crypto assets is recorded at "impaired value" in accordance with International Accounting Standard 36 (IAS 36). This standard requires companies to account for cryptocurrencies as intangible assets, subject to periodic impairment testing. If a crypto asset's fair value falls below its acquisition cost, an impairment charge is recognized, reducing the company's profitability.

根據國際會計準則 36（IAS 36），特斯拉對其加密資產的估值以「減損價值」記錄。該標準要求公司將加密貨幣作為無形資產進行會計處理，並定期進行減損測試。如果加密資產的公允價值低於其收購成本，則會確認減損費用，從而降低公司的獲利能力。

However, this accounting practice has limitations. Unlike traditional assets, cryptocurrencies do not pay dividends or generate cash flow. As a result, their valuation can fluctuate significantly in response to market conditions, leading to potential overstatement or understatement of their value.

然而，這種會計做法有其限制。與傳統資產不同，加密貨幣不支付股利或產生現金流。因此，它們的估值可能會根據市場狀況而大幅波動，從而導致其價值可能被高估或低估。

Expected Changes to Accounting Standards

會計準則的預期變化

The Financial Accounting Standards Board (FASB) is set to update accounting standards for digital assets on December 15, 2024. The revised standard will allow companies to record cryptocurrency holdings at fair value, reflecting both upward and downward price movements.

財務會計準則委員會 (FASB) 將於 2024 年 12 月 15 日更新數位資產會計準則。

This change is expected to encourage more businesses to invest in digital assets, as unrealized gains will be recognized on their balance sheets. It may also provide a clearer picture of the true value of Tesla's cryptocurrency holdings.

這項變更預計將鼓勵更多企業投資數位資產，因為未實現的收益將在其資產負債表上得到確認。它也可能讓人們更清楚地了解特斯拉持有的加密貨幣的真實價值。

Tesla's Bitcoin and Dogecoin Holdings

特斯拉持有的比特幣和狗狗幣

Tesla's initial purchase of 43,200 BTC for $1.5 billion in February 2021 was a landmark event for the cryptocurrency industry. However, the company's enthusiasm waned in May 2021, when it reversed its decision to accept BTC for car purchases. Elon Musk, Tesla's CEO, cited environmental concerns as the primary reason for the change.

特斯拉於 2021 年 2 月以 15 億美元首次購買了 43,200 BTC，這是加密貨幣產業的里程碑事件。然而，該公司的熱情在 2021 年 5 月消退，當時它改變了接受 BTC 購買汽車的決定。特斯拉執行長馬斯克(Elon Musk)表示，環境問題是這項改變的主要原因。

Since then, Tesla has sold a total of 33,480 BTC, leaving a balance of approximately 9,720 BTC. Calculations based on historical prices suggest that the BTC component of Tesla's crypto holdings is currently worth around $153.6 million.

此後，特斯拉總共出售了 33,480 BTC，剩餘約 9,720 BTC。根據歷史價格計算表明，特斯拉持有的加密貨幣中的 BTC 部分目前價值約為 1.536 億美元。

The remaining $32.4 million of the company's crypto assets likely represents DOGE. However, the timing and amount of Tesla's DOGE purchases or sales are not publicly known, making it difficult to estimate the specific amount the company holds.

該公司剩餘的 3,240 萬美元加密資產可能代表 DOGE。不過，特斯拉購買或出售 DOGE 的時間和金額並未公開，因此很難估計該公司持有的具體金額。

Industry Perspectives

產業視角

The cryptocurrency industry has reacted mixed to Tesla's decision to maintain its crypto holdings. Some analysts see it as a sign of confidence in the long-term value of digital assets, while others question the wisdom of holding volatile assets.

加密貨幣產業對特斯拉維持加密貨幣持有量的決定反應不一。一些分析師認為這是對數位資產長期價值充滿信心的標誌，而另一些分析師則質疑持有波動性資產是否明智。

"Tesla's decision to not sell its cryptocurrency holdings is a testament to the company's belief in the future of digital assets," said James West, CEO of Arcane Fund. "The upcoming changes to accounting standards will provide a more accurate picture of the value of Tesla's crypto investments."

Arcane Fund 執行長 James West 表示：“特斯拉決定不出售所持加密貨幣，證明了該公司對數位資產未來的信心。” “即將到來的會計準則變更將更準確地描述特斯拉加密投資的價值。”

Others urge caution. "Cryptocurrency markets are highly speculative, and prices can fluctuate rapidly," said Lisa Miller, a certified financial planner. "Investors should carefully consider the risks involved before investing in these assets."

其他人則敦促謹慎行事。 「加密貨幣市場具有高度投機性，價格可能會迅速波動，」註冊理財規劃師麗莎·米勒 (Lisa Miller) 表示。 “投資者在投資這些資產之前應仔細考慮所涉及的風險。”

Outlook for Tesla's Crypto Holdings

特斯拉加密資產的前景

Tesla's decision to hold its crypto assets is a complex one, influenced by a combination of factors including market conditions, accounting practices, and the company's long-term investment strategy.

特斯拉持有加密資產的決定是一項複雜的決定，受到市場狀況、會計實務和公司長期投資策略等多種因素的影響。

The upcoming changes to accounting standards will shed light on the true value of Tesla's crypto holdings. However, it remains to be seen whether the company will adjust its investment strategy in response to the new guidance.

即將到來的會計準則變更將揭示特斯拉所持加密貨幣的真實價值。不過，公司是否會根據新指引調整投資策略還有待觀察。

Observers will continue to monitor Tesla's crypto holdings closely, as they provide valuable insights into the company's views on the future of digital assets.

觀察家將繼續密切關注特斯拉持有的加密貨幣，因為他們為該公司對數位資產未來的看法提供了寶貴的見解。