沃伦·巴菲特：伯克希尔 1993 年致股东信·摘录2

3. Another 1993 change in GAAP affects the value at which we carry the securities that we own. In recent years, both the common stocks and certain common-equivalent securities held by our insurance companies have been valued at market, whereas equities held by our non- insurance subsidiaries or by the parent company were carried at their aggregate cost or market, whichever was lower. Now GAAP says that all common stocks should be carried at market, a rule we began following in the fourth quarter of 1993. This change produced a gain in Berkshire's reported net worth of about $172 million.

出处： https://www.berkshirehathaway.com/letters/1993.html
定位：1993 Chairman's Letter, excerpt 2 · 核对日期：2026-10-19 · 核验：短摘录

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