Article in Preparation
This article will explain how Bitcoin has evolved from a speculative asset into a strategic reserve – and which concrete use cases are relevant for corporations: Bitcoin as a reserve asset for diversification and Bitcoin‑backed loans for liquidity without forced sales.
Planned Contents
- Bitcoin as reserve asset: diversification of treasury holdings and long‑term store of value.
- Bitcoin‑backed loans: enabling liquidity without forced sale, tax implications.
- Prerequisites: professional custody solutions, clear governance and risk management.
- Volatility and accounting: valuation under HGB/IFRS, impairment risks and documentation.
- Practical steps: from awareness phase through pilot projects to integration into treasury.
Planned Outputs
- Reference process: Bitcoin as reserve asset in treasury (purchase, custody, valuation, reporting).
- Checklist: when does Bitcoin make sense as a reserve asset or for collateralised loans?
- Questions for CFOs, treasury leads, tax advisors and custody providers.
Note
This content does not constitute legal, tax or accounting advice. It is intended to help CFOs, treasury and finance teams understand Bitcoin in a corporate context and make well‑founded decisions.