尽管面临法律审查

总部位于美国的比特币国库公司MSTR MSTR进行了另一项主要的比特币BTC/USD购买，即使它在会计披露方面面临法律审查。

U.S.-based Bitcoin treasury firm Strategy (NASDAQ: MSTR) has made another major Bitcoin (BTC) purchase even as it faces legal scrutiny over its accounting disclosures.

总部位于美国的比特币财政部战略（NASDAQ：MSTR），即使对其会计披露面临法律审查，它也进行了另一项主要的比特币（BTC）购买。

According to a regulatory filing with the SEC on Friday, Strategy bought 7,390 BTC at an average price of $103,498 per coin for a total of $764.9 million between May 12 and May 18.

根据周五向美国证券交易委员会（SEC）提交的监管文件，战略以每枚硬币103,498美元的平均价格购买了7,390 BTC，在5月12日至5月18日之间，策略以每枚硬币103,498美元的价格购买了7.649亿美元。

This latest tranche brings Strategy’s total Bitcoin holdings to 576,230 BTC, or more than 2.7% of Bitcoin’s fixed 21 million supply.

这项最新的巨头将战略的总比特币持有量提高到576,230 BTC，占比特币固定2100万供应的2.7％以上。

The latest batch of coins was bought at an average price of $103,498 per coin, while the firm’s average purchase price now stands at $69,726 per BTC, leaving it with an unrealized gain of about $18.8 billion.

最新一批硬币的平均价格为每枚硬币103,498美元，而该公司的平均购买价格现在为每BTC 69,726美元，而其未实现的收益约为188亿美元。

However, the company’s aggressive Bitcoin buying spree has come under legal challenge.

但是，该公司积极的比特币购买狂潮受到法律挑战。

A class action lawsuit was filed against Strategy and its executives in the Eastern District of Virginia by law firm Pomerantz LLP.

律师事务所Pomerantz LLP针对弗吉尼亚州东区的战略及其高管提起了集体诉讼。

The suit claims that Strategy and its executives made misleading public statements regarding the company’s financial outlook, particularly following its adoption of new fair value accounting rules (ASU 2023-08) for crypto assets.

该诉讼声称，战略及其高管对公司财务前景的公开声明误导了公开声明，尤其是在采用了加密资产的新公允价值会计规则（ASU 2023-08）之后。

According to the plaintiffs, Strategy understated the risks associated with applying the fair value method to its Bitcoin holdings and overemphasized new metrics such as “BTC Yield” and “BTC Gain” while downplaying the actual losses it could incur.

根据原告的说法，战略低估了与将公允价值方法应用于其比特币持有量相关的风险，并过分强调了新的指标，例如“ BTC收益率”和“ BTC收益”，同时淡化了可能造成的实际损失。

In April, Strategy reported an unrealized loss of $5.91 billion on its Bitcoin holdings under the new accounting treatment, leading to an 8.67% drop in its stock price.

4月，战略报告说，在新的会计待遇下，其比特币持有量未实现59.1亿美元，导致其股价下跌8.67％。

The lawsuit further alleges that Strategy's optimistic projections and failure to disclose material facts concerning the company's financial health misled investors.

该诉讼进一步声称，战略的乐观预测和未能披露有关公司财务健康误导的投资者的重大事实。

As a result of these alleged misstatements and omissions, the plaintiffs allege that Strategy's stock price fell sharply, causing investors to sustain substantial losses.

由于这些所谓的错误陈述和遗漏，原告声称策略的股价急剧下降，导致投资者承受巨大的损失。

The class action lawsuit seeks to recover damages for Strategy’s shareholders who purchased the company’s securities between March 1, 2023, and April 27, 2023.

集体诉讼旨在为在2023年3月1日至2023年4月27日之间购买该公司证券的战略股东赔偿损失。

Despite the unfolding lawsuit and reporting Q1 losses, Strategy has continued to raise capital through equity and preferred share offerings as part of its "42/42" capital program to buy more Bitcoin.

尽管诉讼正在进行和报告第一季度损失，但战略仍继续通过公平和首选股份筹集资金，作为其“ 42/42”资本计划的一部分，以购买更多的比特币。

The company is aiming to raise $84 billion in capital commitments by 2027 for this purpose, an expansion of its original "21/21" strategy.

该公司的目标是为此目的到2027年提出840亿美元的资本承诺，这是其原始“ 21/21”策略的扩展。

However, analysts remain divided on the sustainability of Strategy's high-leverage Bitcoin strategy, especially considering the mismatch between its net asset value and market capitalization, which stands at over $109 billion.

但是，分析师在战略高杠杆比特币战略的可持续性上仍然存在分歧，尤其是考虑到其净资产价值与市值之间的不匹配，这一数值超过1009亿美元。

As Strategy faces legal scrutiny and continues its ambitious Bitcoin buying spree, it remains to be seen how these developments will impact the company's overall performance and investment strategy in the long term.

随着战略面临法律审查并继续其雄心勃勃的比特币购买狂潮，从长远来看，这些发展将如何影响公司的整体绩效和投资策略。