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美SEC软化对加密法案SAB-121的立场,银行获准可以“破产隔离”方式托管客户资产

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2024-09-13 20:22:15
在近期的一次演讲中,美国证券交易委员会(SEC)的首席会计师芒特似乎在 SEC 的职员会计公告 121 号(SAB-121)中有所退让,该措施限制了银行为客户提供数字资产托管服务。
根据 Galaxy 研究主管索恩的分析,芒特提出了一些豁免条件,允许银行控股公司和介绍经纪商规避 SAB-121 中关于托管的规定。如果银行获得州监管机构的书面许可,以「破产隔离」的方式托管客户资产,在合同中明确规定标准,并定期进行风险评估,那么它们可以避免 SAB-121 的报告要求。
介绍经纪商也可以通过满足三个条件来豁免 SAB-121 的要求。经纪商不能持有客户的私钥,不能在交易中充当第三方,也不能是介绍经纪商的代理。
最后,介绍经纪商必须获得一份法律意见书,证明其是符合数字资产豁免条件的介绍经纪商。
此前报道,7 月 11 日,美国众议院周三就是否推翻“总统乔·拜登对 SAB 121 相关决议的否决权”进行了投票,但未获通过,美国证券交易委员会的加密货币会计政策保持不变。
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