策略面临着涉嫌误导比特币相关的财务披露的集体诉讼

尽管法律炎热，该公司还是购买了7390个BTC，价值7.65亿美元。现在的总比特币持有量超过576000 BTC，价值约590亿美元。

MicroStrategy (NASDAQ:MSTR) is being sued by investors for allegedly failing to disclose the financial impact of new bitcoin accounting rules, while the company has reportedly purchased 7,390 BTC.

MicroStrategy（NASDAQ：MSTR）被投资者起诉，因为据称未能披露新比特币会计规则的财务影响，而据报道该公司购买了7,390 BTC。

What Happened: Investors are suing MicroStrategy (now Strategy) in the Eastern District of Virginia over the company’s alleged misstatements regarding the new bitcoin accounting rules.

发生了什么：投资者正在诉讼弗吉尼亚州东区的微观策略（现为战略），涉嫌对新的比特币会计规则的错误陈述。

The case, which is being brought by Pomerantz LLP on behalf of MSTR investors, names CEO Michael Saylor, President Harጂאן Sills, and Chief Financial Officer Amy Locsin as defendants.

该案是由Pomerantz LLP代表MSTR Investors提起的，首席执行官Michael Saylor，总统HarጂאןSills和首席财务官Amy Locsin为被告。

The lawsuit comes after the introduction of Accounting Standards Update 2023-08 (ASU 2023-08) required companies to report the fair value of their digital assets and disclose any gains or losses from those assets on a rolling basis.

该诉讼是在引入会计标准更新2023-08（ASU 2023-08）之后进行的，要求公司报告其数字资产的公允价值，并在滚动基础上披露这些资产的任何收益或损失。

The plaintiffs claim that MicroStrategy was aware of the new standard and that it would have a significant impact on the company’s financials. Despite this, they allegedly failed to adequately warn investors of the potential $5.91 billion fair-value loss that would be reported under the updated rules.

原告声称MicroStrategy意识到了新标准，这将对公司的财务产生重大影响。尽管如此，据称他们仍未充分警告投资者可能根据更新规则报告的59.1亿美元的公平价值损失。

The complaint also accuses the company of using “proprietary” metrics like “BTC Yield” and “BTC $ Gain” to create a more positive view of profitability than what’s supported by Generally Accepted Accounting Principles (GAAP) numbers.

投诉还指责公司使用“ BTC收益率”和“ BTC $收益”等“专有”指标，以比普遍接受的会计原则（GAAP）数字来创造更积极的盈利能力。

It is to be noted that on April 7, after the $5.9 billion loss surfaced, MSTR stock went down by 8.67%. By May 1, the earnings report confirmed the large dent in net income, and investors reacted accordingly.

值得注意的是，在59亿美元亏损浮出水面之后，MSTR股票下跌了8.67％。到5月1日，收益报告确认了净收入的大凹痕，投资者做出了相应的反应。

See Also: Ben Gessel's Take: Is MicroStrategy A Good Investment In 2023? Here's A Look At The Pros & Cons Of Holding MSTR Stock

另请参阅：本·盖塞尔（Ben Gessel）的看法：MicroStrategy在2023年是一笔不错的投资吗？这是持有MST股票的利弊

What Is Said In The Lawsuit: According to the complaint, MicroStrategy touted its ability to generate revenue through bitcoin. However, the investors claim that the company’s primary focus was on increasing its bitcoin holdings, and it used a "roundabout" method to report BTC revenue.

诉讼中所说的：根据投诉，MicroStrategy吹捧其通过比特币产生收入的能力。但是，投资者声称，该公司的主要重点是增加其比特币持有量，并使用“回旋处”方法报告BTC收入。

The lawsuit further alleges that MicroStrategy failed to disclose the new standard and its impact in a timely manner, and that it made false and misleading statements about its financial condition and prospects.

该诉讼进一步声称，MicroStrategy未能及时披露新标准及其影响，并且对其财务状况和前景作出了虚假和误导性的陈述。

As a result of the company’s alleged conduct, the investors suffered substantial losses. The plaintiffs are seeking to recover damages for the class members.

由于公司所谓的行为，投资者遭受了巨大的损失。原告正在寻求为班级成员赔偿损失。

Another Bitcoin Buy: A recent filing on Friday revealed that MicroStrategy has made another significant bitcoin purchase. The company acquired 7,390 BTC for an average price of $103,498, bringing the total to 576,230 BTC at an average cost of $69,726.

另一个比特币购买：周五最近提交的文件显示，MicroStrategy又进行了重大的比特币购买。该公司以103,498美元的平均价格收购了7,390 BTC，使总数达到576,230 BTC，平均成本为69,726美元。

The latest purchase was funded through an at-the-market equity offering and newly issued Series A STRK preferred stock, with the new investment value estimated at $764.9 million.

最新的购买是通过市场股票产品和新发行的A strk优先股资助的，新的投资价值估计为7.649亿美元。

What's Next: It remains to be seen how the lawsuit will proceed and whether the plaintiffs will be successful in recovering damages for the class members.

接下来是什么：尚待观察，诉讼将如何进行以及原告是否会成功地为班级成员赔偿损失。

The new bitcoin purchase further cements MicroStrategy's status as one of the largest corporate holders of the cryptocurrency. As of May 15, the company's bitcoin holdings are valued at around $59 billion.

新的比特币购买进一步巩固了MicroStrategy作为加密货币最大的公司持有人之一的地位。截至5月15日，该公司的比特币持有量约为590亿美元。