--- title: "Article 142 — Report on latest developments in crypto-assets" type: regulation legal_status: in_force source: "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02023R1114-20240109" shortTitle: "Article 142 — Report on latest developments in crypto-assets" instrument_type: level1_regulation authority: Commission binding: true binding_character: binding mica_level2: false legal_basis: Regulation (EU) 2023/1114 instrument: mica celex: 32023R1114 text_version: "Consolidated version of 9 January 2024" source_url: "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02023R1114-20240109" check_status: matched verified: true last_checked: 2026-11-09 --- *In force · Consolidated version of 9 January 2024 · Verified 9 Nov 2026 · [Official source](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02023R1114-20240109)* 1. By 30 December 2024 and after consulting EBA and ESMA, the Commission shall present a report to the European Parliament and the Council on the latest developments with respect to [crypto-assets](https://www.headlesslaw.com/definitions/mica/crypto-asset), in particular on matters that are not addressed in this Regulation, accompanied, where appropriate, by a legislative proposal. 2. The report referred to in paragraph 1 shall contain at least the following: **(a)** an assessment of the development of decentralised-finance in markets in [crypto-assets](https://www.headlesslaw.com/definitions/mica/crypto-asset) and of the appropriate regulatory treatment of decentralised crypto-asset systems without an [issuer](https://www.headlesslaw.com/definitions/mica/issuer) or [crypto-asset service provider](https://www.headlesslaw.com/definitions/mica/crypto-asset-service-provider), including an assessment of the necessity and feasibility of regulating decentralised finance; **(b)** an assessment of the necessity and feasibility of regulating lending and borrowing of crypto-assets; **(c)** an assessment of the treatment of services associated to the transfer of [e-money tokens](https://www.headlesslaw.com/definitions/mica/electronic-money-token), where not addressed in the context of the review of Directive (EU) 2015/2366; **(d)** an assessment of the development of markets in unique and non-fungible crypto-assets and of the appropriate regulatory treatment of such crypto-assets, including an assessment of the necessity and feasibility of regulating [offerors](https://www.headlesslaw.com/definitions/mica/offeror) of unique and non-fungible crypto-assets as well as providers of services related to such crypto-assets. *** ### Related * [crypto-asset service provider](https://www.headlesslaw.com/definitions/mica/crypto-asset-service-provider) — definition used in this article * [crypto-asset service](https://www.headlesslaw.com/definitions/mica/crypto-asset-service) — definition used in this article * [crypto-asset](https://www.headlesslaw.com/definitions/mica/crypto-asset) — definition used in this article * [offeror](https://www.headlesslaw.com/definitions/mica/offeror) — definition used in this article * [issuer](https://www.headlesslaw.com/definitions/mica/issuer) — definition used in this article ## Related Level 2 and Level 3 ### Guidance and Q&A - [Joint ESAs — Report — Recent Developments in Crypto-Assets (Art. 142 MiCAR) \[published\]](../level-3/reports-and-advice/joint-report-on-recent-developments-in-crypto-assets-art-142-micar.md) ### Process documents - [Commission — Consultation — Targeted MiCA Review Consultation \[closed\]](../level-3/consultations/targeted-consultation-review-of-mica.md) *** [Title IX — Transitional and final provisions](../titles/ix.md) · [← Article 141](141.md) · [Article 143 →](143.md)