回复@M异界M: sec文档仔细看了看，确实有相关规定。
文件是
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具体规定在第69页，一句话说就是收购的时候要把被收购公司的市值以及对应的运营数据都给加上去：
Milestone Adjustments for Acquisitions. In the event that Tesla acquires a business with a purchase price of more than $20 billion, any then-unearned Market Capitalization Milestone will be increased by the purchase price of such acquisition. Similarly, if the target of an acquisition transaction has Adjusted EBITD