The BTC Register

Inside the institution bucket

Treasuries are not funds

A company that puts bitcoin on its own balance sheet is not the same as a fund that holds it for clients. Strategy is the first. IBIT is the second. Mixing them hides the only interesting question.

Corporate treasury
BTC sits on the company’s own books. Shareholders own the operating firm. Includes miners, Tesla, Coinbase, and the dedicated vehicles (XXI, Metaplanet, Strive). 1,282,501 BTC in this edition.
Company ledger →
Investment fund
Client money. Spot ETFs, closed-end trusts. We only print IBIT as a floor until issuer ingest exists. 802,823 BTC, last cited April 2026.
Fund ledger →

Vehicles (XXI, CEPO, Strive, Metaplanet…) are listed companies, so they stay in the corporate file — tagged separately. They are not ETFs. They are also not Tesla.