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In this act Article 2 of 6
Text as of 26 Oct 2026 · Commission Implementing Regulation (EU) 2024/2902, OJ L, 2024/2902, 28.11.2024 · Same wording as today’s text.Today’s text

Article 2 — Reporting reference dates

Financial servicesLevel 2ITSMiCAIn forceOfficial source

2(1)

1.For the purposes of the reporting requirement referred to in Article 22(1) 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.

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2(2)

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) of Regulation (EU) 2023/1114.

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2(3)

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.

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