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Implementing Regulation (EU) 2024/2902 · binding · OJ L, 2024/2902, 28.11.2024 · dated 20 Nov 2024 [in force]","attribution":{"prepared_by":"European Commission","published_by":"Publications Office of the EU","published_in":"Official Journal of the European Union","document_type":"implementing_regulation","legal_nature":"binding_adopted","addressees":"not stated in the document","dates":{"document_date":"2024-11-20","published_on":"2024-11-28","entry_into_force":"2024-12-18","locators":{"document_date":"CELLAR 32024R2902 work_date_document","published_on":"CELLAR 32024R2902 official-journal-act_date_publication","entry_into_force":"CELLAR 32024R2902 resource_legal_date_entry-into-force (earliest)"}},"adoption":null},"context":{"act":{"work_id":"mica/level-2/its/implementing-technical-standards-on-the-reporting-on-arts-and-emts-denominated-in-a-non-eu-currency","path":"/mica/level-2/its/implementing-technical-standards-on-the-reporting-on-arts-and-emts-denominated-in-a-non-eu-currency","name":"Commission Implementing Regulation (EU) 2024/2902","number":"2024/2902","celex":"32024R2902","title_official":"COMMISSION IMPLEMENTING REGULATION (EU) 2024/2902 of 20 November 2024 laying down implementing technical standards for the application of Regulation (EU) 2023/1114 of the European Parliament and of the Council with regard to reporting related to asset-referenced tokens and to e-money tokens denominated in a currency that is not an official currency of a Member State (Text with EEA relevance)","document_date":"2024-11-20"},"position":{"kind":"article","key":"1","index":1,"articles":6,"annexes":5},"prev":null,"next":{"path":"/mica/level-2/its/implementing-technical-standards-on-the-reporting-on-arts-and-emts-denominated-in-a-non-eu-currency/articles/2","key":"2","title":"Article 2 — Reporting reference dates"},"act_anchor":"#art-1"}},"provenance":{"official_url":"https://eur-lex.europa.eu/eli/reg_impl/2024/2902/oj/eng","check":{"result":"matched","checked_at":"2026-10-26","against":"EUR-Lex"},"repo_path":"mica/level-2/its/implementing-technical-standards-on-the-reporting-on-arts-and-emts-denominated-in-a-non-eu-currency.md","unit_text_sha256":"5d71c4b4a27b999670bee969537ddf74b3940022f09e2f5b9c1e3c3db5c1440d","note":"the unit is a byte-exact part of the act page, whose check record covers it"},"unit":{"locator":"mica/level-2/its/implementing-technical-standards-on-the-reporting-on-arts-and-emts-denominated-in-a-non-eu-currency/art-1","kind":"article","key":"1","heading":"Article 1 — General provisions","text":"### <a id=\"art-1\"></a>Article 1 — General provisions\n\n1. <a id=\"art-1-p-1\"></a>For the purposes of the reporting requirement referred to in [Article 22(1)](../../articles/22.md) of Regulation (EU) 2023/1114, issuers shall use the templates set out in Annex I, in accordance with the instructions provided for in Annex II, to this Regulation.\n2. <a id=\"art-1-p-2\"></a>For the purposes of the reporting requirement referred to in [Article 22(3)](../../articles/22.md) of Regulation (EU) 2023/1114, crypto-asset service providers shall submit to the issuers the templates set out in Annex III, in accordance with the instructions provided for in Annex IV, to this Regulation.\n3. <a id=\"art-1-p-3\"></a>For purposes of the reporting referred to in [Article 22(1)](../../articles/22.md) of Regulation (EU) 2023/1114, issuers shall accompany the submitted data listed in Annex I to this Regulation with the following information:\\\n   <a id=\"art-1-p-3-a\"></a>a) the reporting reference date and reference period;\\\n   <a id=\"art-1-p-3-b\"></a>b) the reporting currency;\\\n   <a id=\"art-1-p-3-c\"></a>c) for legal entities, the legal entity identifier (LEI) of the issuer, and for natural persons the official national identification number applicable in the home Member State;\\\n   <a id=\"art-1-p-3-d\"></a>d) the type of the token, as defined in [Article 3(1)](../../articles/3.md), point (6) or (7), of Regulation (EU) 2023/1114, and related identification code, reference or name of the token, where available, based on the published crypto-asset white paper for the token;\\\n   <a id=\"art-1-p-3-e\"></a>e) whether the token:\\\n   <a id=\"art-1-p-3-e-i\"></a>i) references only the official currency of the home Member State;\\\n   <a id=\"art-1-p-3-e-ii\"></a>ii) references only currencies other than the official currency of the home Member State;\\\n   <a id=\"art-1-p-3-e-iii\"></a>iii) references both the official currency of the home Member State and other currencies (a mix of the option referred to in point (i) and the option referred to in point (ii));\\\n   <a id=\"art-1-p-3-f\"></a>f) whether the token has been classified as significant in accordance with [Article 43](../../articles/43.md) of Regulation (EU) 2023/1114;\\\n   <a id=\"art-1-p-3-g\"></a>g) where applicable, a statement that the issuer has not received the information referred to in Annexes III and IV to this Regulation from the crypto-asset service providers.\\\\\n4. <a id=\"art-1-p-4\"></a>In accordance with [Article 58(3)](../../articles/58.md) of Regulation (EU) 2023/1114, this Regulation applies _mutatis mutandis_ to e-money tokens denominated in a currency that is not an official currency of a Member State.\n\n","marks":[],"text_hash":"5d71c4b4a27b999670bee969537ddf74b3940022f09e2f5b9c1e3c3db5c1440d","revision":1}}