沃伦·巴菲特：伯克希尔 1979 年致股东信·摘录2

As you know, Blue Chip Stamps, our 60% owned subsidiary, is fully consolidated in Berkshire Hathaway’s financial statements. However, Blue Chip still is required to carry its equity investments at the lower of aggregate cost or aggregate market value, just as Berkshire Hathaway’s insurance subsidiaries did prior to this year. Should the same equities be purchased at an identical price by an insurance subsidiary of Berkshire Hathaway and by Blue Chip Stamps, present accounting principles often would require that they end up carried on our consolidated balance sheet at two different values. (That should keep you on your toes.) Market values of Blue Chip Stamps’ equity holdings are given in footnote 3 on page 18.

出处： https://www.berkshirehathaway.com/letters/1979.html
定位：1979 Chairman's Letter, excerpt 2 · 核对日期：2026-10-19 · 核验：短摘录

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