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 was published on 28 November.
The implementing technical standards (‘ITS’) shall contain the forms, formats and templates for the reporting referred to in Article 22(1) of Regulation 2023/1114[1] and the reporting of the following information by issuers of asset-referenced tokens to the competent national supervisory authorities:
- the number of holders of asset-referenced tokens;
- the value of the asset-referenced token issued and the size of the reserve of assets;
- the average daily number and average total daily value of transactions in the relevant quarter;
- the estimated average daily number and average total daily value of transactions in the relevant quarter associated with its use as a medium of exchange in the single currency area.
In accordance with Article 22(3) of Regulation 2023/1114, crypto-asset service providers providing services related to asset-referenced tokens shall provide the issuer of the asset-referenced token with the information necessary to prepare the report referred to in Article 22(1) of Regulation 2023/1114, including by reporting transactions outside the distributed ledger.
The text of the above-mentioned legal act, translated into Polish, can be consulted at this link:
https://eur-lex.europa.eu/legal-content/PL/TXT/HTML/?uri=OJ
[1] Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on Markets in crypto-assets and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (OJ L 150 9.6.2023, p. 40).