# Article 2 — Format of the crypto-asset white paper **Commission Implementing Regulation (EU) 2024/2984 · binding · OJ L, 2024/2984, 3.12.2024 · dated 29 Nov 2024 [in force]** *In force · Commission Implementing Regulation (EU) 2024/2984, OJ L, 2024/2984, 3.12.2024 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/eli/reg_impl/2024/2984/oj/eng)* 1. Crypto-asset white papers shall be drawn up in XHTML format marking the fields set out in the Annex using Inline XBRL 1.1 specifications of the eXtensible Business Reporting Language (XBRL) and shall comply with the following requirements:\ a) the Inline XBRL instance document containing the crypto-asset white paper shall be submitted as a single XHTML file;\ b) issuers of a crypto-asset referred to in [Article 19(1)](../../articles/19.md) and [Article 51(1)](../../articles/51.md) of Regulation (EU) 2023/1114 shall be indicated in the Inline XBRL instance document using the ISO 17442 legal entity identifier, where available;\ c) persons drawing up a crypto-asset white paper referred to in [Article 6(1)](../../articles/6.md), and other persons than the issuer drawing up a crypto-asset white paper referred to in [Article 19(1)](../../articles/19.md) and [Article 51(1)](../../articles/51.md) of Regulation (EU) 2023/1114 shall be indicated in the Inline XBRL instance document using the ISO 17442 legal entity identifier, where available, or another identifier required pursuant to applicable national law.\\ 2. Taxonomy shall be used for the drawing up of a crypto-asset white paper and the elements shall be those set out in Table 2, Table 3 or Table 4 of the Annex.