According to BlockBeats, Microsoft will advance a significant shareholder proposal regarding Bitcoin at 0:30 on December 11 — that is, to evaluate through shareholder voting whether incorporating Bitcoin into the balance sheet aligns with the long-term interests of shareholders. This shareholder proposal was initially submitted by the American conservative think tank National Center for Public Policy Research (NCPPR).

NCPPR's reasoning at the time was that a company's success during ongoing inflation depends not only on its operational status but also on its ability to preserve profits. According to the Consumer Price Index (CPI), the average inflation rate in the U.S. over the past four years has been 5% (NCPPR believes the actual inflation rate may be higher). Therefore, companies have a fiduciary duty not only to increase profits but also to protect profits from devaluation. However, Microsoft has failed to effectively protect its assets from devaluation, as it has invested most of its assets in U.S. government securities and corporate bonds. NCPPR emphasized in the proposal that while Bitcoin has some volatility, 'Bitcoin remains an excellent, if not the best, inflation hedge tool,' and therefore recommended that Microsoft evaluate allocating at least 1% of its assets to Bitcoin.