面临集体诉讼诉讼的策略对比特币会计更改

除了最近的购买更新（收购7390比特币，超过118B $ 118B）外，策略还显示，它正在面临集体诉讼诉讼

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

MicroStrategy遭到投资者的起诉，该投资者声称该公司及其高管误导了投资者，但未能披露主要风险。

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.

发生了什么：一名名叫哈里·凯恩（Harry Kane）的投资者于5月16日在美国弗吉尼亚州东部地区的地方法院提起了集体诉讼，指控MicroStrategy（NASDAQ：MSTR）及其高管从事欺诈行为。

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.

该诉讼旨在为在2023年2月25日至2023年3月15日之间购买MicroStrategy证券的投资者赔偿损失。

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.

投诉重点介绍了MicroStrategy对其比特币（BTC）持有的公平价值会计（BTC）持有的公平会计，这是一项由财务会计标准委员会（FASB）批准的整个行业变化。

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.

公平价值会计要求将比特币视为无形资产，而仅要求将比特币视为无形资产，而仅要求损害的收费，而是要求公司在每个季度上标记其持股，包括收益和损失。

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支持了这一转变，并在给投资者的一封信中说，它“使我们能够为投资者提供对我们的财务状况和比特币持有的经济价值的更相关的看法。”

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，该诉讼声称，MicroStrategy及其高管淡化了即将发生的会计变化的重要性，以及其增加MicroStrategy收益和股价波动的潜力。

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.

该诉讼补充说，MicroStrategy的高管继续宣传称为“ BTC收益率”的自定义的度量，该指标衡量了MicroStrategy累积新比特币股票相对于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.

但是根据诉讼，在准备大大披露收入降低的时候，微观策略无法维持这个指标变得越来越困难。

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警告说，这并不是预计第一季度有盈利，并且正在为比特币持有的纸质损失损失近60亿美元。几周后，MicroStrategy报告的实际净亏损为42.2亿美元，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.

诉讼的详细信息：该诉讼将几位MicroStrategy高管称为被告，包括董事长兼首席执行官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.

它还声称，MicroStrategy未能披露2023年1月SEC批准的新危险因素。

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

该诉讼仍处于早期阶段，还有待观察的诉讼。

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，诉讼指控就是指控。被告尚未对投诉提出回应。

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，它现在在Ishares全球清洁能源ETF（NYSE：ICLN）和BITTREX（Crypto：Btrex）代币中都拥有最大的职位。

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.

根据该公司的最新报告，其ICLN持有量为6.86亿美元，这使其成为该地区10家最大公司中的ETF地位最大的地位，这是根据该公司自己的最新报告中的数据。

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代币头寸的价值为1.48亿美元，使其成为亚洲10个最大公司中最大的加密货币。