OpenAI完成资本重组，微软大股东地位巩固

Core Insights - OpenAI has completed a capital restructuring to establish a structure where a non-profit organization holds the for-profit business [1] - The non-profit organization is now called OpenAI Foundation, which holds approximately $130 billion in equity of the for-profit division [1] - The for-profit division has been restructured into a public benefit corporation named OpenAI Group PBC [1] Ownership Structure - Under the new structure, OpenAI Foundation will own 26% of the for-profit division [1] - Current and former employees, along with investors, collectively hold 47% of the for-profit division [1] Valuation and Investment - Microsoft has expressed support for the restructuring and estimates its investment in OpenAI Group PBC to be valued at approximately $135 billion [1] - This valuation corresponds to 27% of the diluted shares of the company [1]