埃隆·馬斯克與加密貨幣之間的奇特關(guān)系又有了新變化。根據(jù)區(qū)塊鏈分析平臺Arkham Intelligence的數(shù)據(jù),特斯拉(Tesla)已將價值約7.65億美元的比特幣轉(zhuǎn)移到未知錢包。目前尚不清楚該電動汽車廠商是否計劃出售這些比特幣。根據(jù)BitcoinTreasuries的數(shù)據(jù),特斯拉是美國上市公司中第四大比特幣持有者。
特斯拉沒有立即回應(yīng)置評請求,也沒有證實此次轉(zhuǎn)賬。在美國上市公司中,只有軟件公司MicroStrategy以及比特幣挖礦公司MARA Holdings和Riot Platforms持有的加密貨幣更多。
然而,特斯拉持有的比特幣僅占其近7,000億美元市值的不到1%。而在其他三家公司,加密貨幣約占其各自市值的25%或更多。
特斯拉進(jìn)軍比特幣領(lǐng)域
特斯拉最初在2021年投資了15億美元比特幣。這次大膽的投資再次證明了馬斯克的風(fēng)險承受能力。現(xiàn)在,馬斯克是網(wǎng)紅幣狗狗幣的粉絲。他曾預(yù)測這筆投資將幫助公司最大化現(xiàn)金回報,并幫助其接受加密貨幣買車。這番言論使比特幣價格飆升了超過10,000美元。
然而,2021年的晚些時候,馬斯克改變了主意,他表示比特幣挖礦大量使用化石燃料,包括煤炭,這令他深感擔(dān)憂。這個決定激怒了許多加密貨幣粉絲,因為比特幣價格下跌了超過10%。但馬斯克表示,特斯拉不會出售任何加密貨幣,并且當(dāng)比特幣挖礦變得更加環(huán)保時,特斯拉將接受比特幣支付。
然而,2022年夏天,特斯拉的加密貨幣策略再次發(fā)生變化,它以約20,000美元的平均價格出售了大部分比特幣——這比其最初的購買價格下跌了約18,000美元。公司最終在最低點出售了比特幣。
在那之后,特斯拉剩余的不到10,000枚比特幣已經(jīng)升值了超過350%。當(dāng)比特幣的價格最近達(dá)到73,750美元的最高點時,特斯拉最初投資的43,200枚比特幣將價值超過30億美元。
特斯拉剩余的比特幣的命運仍不明朗。然而,值得注意的是,加密貨幣的新會計要求即將生效。自12月15日起,加密貨幣持有量需要在資產(chǎn)負(fù)債表上以公允價值計量,并且其價值變動需反映在每個報告期結(jié)束時的凈收入中。
在美國財務(wù)會計準(zhǔn)則委員會(Financial Accounting Standards Board,F(xiàn)ASB)去年發(fā)布新指南之前,比特幣需要使用“成本扣除減值”模型進(jìn)行會計核算。這意味著由于市場價值變動,加密貨幣只能記為減值,而不是增值。換言之,只有在數(shù)字資產(chǎn)出售之后,收益才會在資產(chǎn)負(fù)債表中顯示。
然而,即使特斯拉不出售其持有的比特幣,這也不再是一個問題。(財富中文網(wǎng))
譯者:劉進(jìn)龍
審校:汪皓
埃隆·馬斯克與加密貨幣之間的奇特關(guān)系又有了新變化。根據(jù)區(qū)塊鏈分析平臺Arkham Intelligence的數(shù)據(jù),特斯拉(Tesla)已將價值約7.65億美元的比特幣轉(zhuǎn)移到未知錢包。目前尚不清楚該電動汽車廠商是否計劃出售這些比特幣。根據(jù)BitcoinTreasuries的數(shù)據(jù),特斯拉是美國上市公司中第四大比特幣持有者。
特斯拉沒有立即回應(yīng)置評請求,也沒有證實此次轉(zhuǎn)賬。在美國上市公司中,只有軟件公司MicroStrategy以及比特幣挖礦公司MARA Holdings和Riot Platforms持有的加密貨幣更多。
然而,特斯拉持有的比特幣僅占其近7,000億美元市值的不到1%。而在其他三家公司,加密貨幣約占其各自市值的25%或更多。
特斯拉進(jìn)軍比特幣領(lǐng)域
特斯拉最初在2021年投資了15億美元比特幣。這次大膽的投資再次證明了馬斯克的風(fēng)險承受能力?,F(xiàn)在,馬斯克是網(wǎng)紅幣狗狗幣的粉絲。他曾預(yù)測這筆投資將幫助公司最大化現(xiàn)金回報,并幫助其接受加密貨幣買車。這番言論使比特幣價格飆升了超過10,000美元。
然而,2021年的晚些時候,馬斯克改變了主意,他表示比特幣挖礦大量使用化石燃料,包括煤炭,這令他深感擔(dān)憂。這個決定激怒了許多加密貨幣粉絲,因為比特幣價格下跌了超過10%。但馬斯克表示,特斯拉不會出售任何加密貨幣,并且當(dāng)比特幣挖礦變得更加環(huán)保時,特斯拉將接受比特幣支付。
然而,2022年夏天,特斯拉的加密貨幣策略再次發(fā)生變化,它以約20,000美元的平均價格出售了大部分比特幣——這比其最初的購買價格下跌了約18,000美元。公司最終在最低點出售了比特幣。
在那之后,特斯拉剩余的不到10,000枚比特幣已經(jīng)升值了超過350%。當(dāng)比特幣的價格最近達(dá)到73,750美元的最高點時,特斯拉最初投資的43,200枚比特幣將價值超過30億美元。
特斯拉剩余的比特幣的命運仍不明朗。然而,值得注意的是,加密貨幣的新會計要求即將生效。自12月15日起,加密貨幣持有量需要在資產(chǎn)負(fù)債表上以公允價值計量,并且其價值變動需反映在每個報告期結(jié)束時的凈收入中。
在美國財務(wù)會計準(zhǔn)則委員會(Financial Accounting Standards Board,F(xiàn)ASB)去年發(fā)布新指南之前,比特幣需要使用“成本扣除減值”模型進(jìn)行會計核算。這意味著由于市場價值變動,加密貨幣只能記為減值,而不是增值。換言之,只有在數(shù)字資產(chǎn)出售之后,收益才會在資產(chǎn)負(fù)債表中顯示。
然而,即使特斯拉不出售其持有的比特幣,這也不再是一個問題。(財富中文網(wǎng))
譯者:劉進(jìn)龍
審校:汪皓
Elon Musk’s curious relationship with crypto has taken another turn. According to blockchain analytics platform Arkham Intelligence, the company has moved approximately $765 million worth of Bitcoin to unknown wallets. It’s unclear whether the EV maker, the fourth-biggest holder of Bitcoin among U.S public companies, per BitcoinTreasuries, has plans to sell.
Tesla did not immediately respond to a request for comment or confirmation of the transfer. Among U.S. public companies, only software company MicroStrategy and Bitcoin mining firms MARA Holdings and Riot Platforms hold more of the cryptocurrency.
Tesla’s Bitcoin represents significantly less than 1% of its nearly $700 billion market capitalization, however. For those other three companies, the cryptocurrency accounts for roughly 25% or more of their respective valuations.
Tesla’s foray into Bitcoin
Tesla originally invested $1.5 billion in Bitcoin in 2021. It was yet another bold show of risk tolerance for Musk, now a famous fan of the memecoin Dogecoin, who predicted the investment would help the company maximize returns on cash and help it accept crypto payments for its vehicles. The announcement led to Bitcoin’s price surging by over $10,000.
Later that year, however, Musk backtracked, citing concerns over the intensive use of fossil fuels, including coal, for Bitcoin mining. The decision angered many crypto fans as Bitcoin fell over 10%. Musk said the company would not sell any of the cryptocurrency, however, and that Tesla would accept Bitcoin payments when mining became more environmentally friendly.
The summer of 2022 brought yet another change in Tesla’s crypto strategy, however, as it off-loaded most of its Bitcoin for an average price of around $20,000—roughly $18,000 less than the price it originally paid. The company ended up selling at the bottom.
Tesla’s remaining Bitcoin, less than 10,000 BTC, has appreciated over 350% since. Its original investment of 43,200 BTC would have been worth over $3 billion when Bitcoin hit a recent high of $73,750.
The fate of Tesla’s remaining holdings is still unclear. It’s worth noting, however, that new accounting requirements for crypto are about to go into effect. As of Dec. 15, crypto holdings will need to be measured at fair value on the balance sheet, with changes reflected in net income at the end of each reporting period.
Before the Financial Accounting Standards Board, or FASB, issued those new guidelines last year, Bitcoin needed to be accounted for using a “cost-less-impairment” model. That meant crypto could only be marked down, not up, owing to changes in its market value. In other words, gains would only show up on the balance sheet after the digital assets were sold.
Even if Tesla doesn’t get rid of its Bitcoin, however, that will no longer be a problem.