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In this act Article 3 of 4
Text as of 26 Oct 2026 · Commission Implementing Regulation (EU) 2024/2984, OJ L, 2024/2984, 3.12.2024 · Same wording as today’s text.Today’s text

Article 3 — Taxonomy files

Financial servicesLevel 2ITSMiCAIn forceOfficial source

ESMA may publish machine-readable and downloadable XBRL taxonomy files based on the taxonomy referred to in Article 2(2).