# Article 2 — Reporting reference dates **Commission Implementing Regulation (EU) 2024/2902 · binding · OJ L, 2024/2902, 28.11.2024 · dated 20 Nov 2024 [in force]** *In force · Commission Implementing Regulation (EU) 2024/2902, OJ L, 2024/2902, 28.11.2024 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/eli/reg_impl/2024/2902/oj/eng)* 1. For the purposes of the reporting requirement referred to in [Article 22(1)](../../articles/22.md) of Regulation (EU) 2023/1114, issuers shall submit information to competent authorities on a quarterly reporting basis, with the following reporting reference dates: 31 March, 30 June, 30 September and 31 December. 2. The first reference date shall be the one corresponding to the quarter in which the issue value of the asset-referenced token is higher than the threshold referred to in [Article 22(1)](../../articles/22.md) of Regulation (EU) 2023/1114. 3. The last reference date shall be the one corresponding to the third consecutive quarter in which the issue value of the asset-referenced token is lower than the threshold referred to in Article 22(1) of Regulation (EU) No 2023/1114.