Swiss mountain bunker contains millions of bitcoins

It is important to clarify that the vault does not store actual bitcoins, rather it stores private, cryptographic keys. These keys form pairs with public-facing keys, and provide the users with access to the balance of coins that is stored on the Bitcoin network.

ICO tokens can be commodities, states CFTC

The Commodity Futures Trading Commission (CFTC) has already confirmed that bitcoin, and other cryptocurrency assets, will be treated as commodities. Recently, it was disclosed that tokens issued through initial coin offerings (ICOs) may be considered as commodities as well.