EBA official explainer
EBA explainer on reporting obligations for ARTs and EMTs under MiCA
AI summary
It supports the EBA technical standards on reporting rather than replacing them.
Illustrations are aimed at practical implementation.
Who this applies to: ART/EMT issuers, finance and compliance reporting teams, and auditors
Implementation status: EBA official explainer
- Prepare periodic reporting data using the templates.
- Distinguish ART and EMT reporting requirements.
- Make reporting a routine operational process.
Contents
The EBA has developed these tables for illustrative purposes only. In case of mismatches between the indications provided in this document and the regulatory requirements laid down in MiCAR, the latter prevail at all times.
ISSUERS OF ARTs AND EMTs
List of templates
Credit institutions ART
E-money institutions
EMT EU EMT currency non-EU
ART
Other
EMT EU EMT currency non-EU
S 01.00 - NUMBER OF HOLDERS – AT REFERENCE DATE (ITS Art. 22) S 02.00 - VALUE OF THE TOKEN ISSUED AND THE SIZE OF THE RESERVE OF ASSETS (ITS Art. 22)
Applicable reporting threshold for the templates
ART • If issue value of the token is higher than 100M EUR • If issue value of the token is below than 100M EUR, but CA requires template
S 03.01 - COMPOSITION OF THE RESERVE OF ASSETS BY TYPE OF ASSETS AND MATURITIES (ITS Art. 22)
S 03.02 - COMPOSITION OF THE RESERVE OF ASSETS BY COUNTERPARTY/ISSUER (ITS Art. 22)
S 03.03 - MATURITY LADDER FOR THE COMPOSITION OF THE RESERVE OF ASSETS (EBA GL)
S 04.01 - TRANSACTIONS PER DAY – AVERAGE (ITS Art. 22)
S 04.02 - TRANSACTIONS PER DAY – AVERAGE_EU (ITS Art. 22)
S 04.03 - TRANSACTIONS AND TRANSFERS PER DAY BETWEEN NON-CUSTODIAL WALLETS - AVERAGE (ITS Art 22)
S 04.04 - METHODOLOGY USED FOR TEMPLATE S 04.03 (ITS Art. 22)
S 05.00 - TRANSACTIONS PER DAY THAT ARE ASSOCIATED TO USES AS A MEANS OF EXCHANGE WITHIN A SINGLE CURRENCY AREA - AVERAGE (ITS Art. 22)
S 09.01 - OWN FUNDS REQUIREMENTS (EBA GL)
S 09.02 - COMPOSITION OF AVAILABLE OWN FUNDS CET1 (EBA GL)
S 10.01 - ADDITIONAL INFORMATION FOR SIGNIFICANCE ASSESSMENT (EBA GL)
S 10.02 - ADDITIONAL INFORMATION FOR SIGNIFICANCE ASSESSMENT – Holder of qualifying holdings (EBA GL)
S 10.03 - TRANSACTIONS PER DAY THAT ARE ASSOCIATED TO ITS USES AS A MEANS OF EXCHANGE - AVERAGE (EBA GL)
Applicable conditionalities: 1.Issuers to fill in only rows from 0010 to 0040 of the template 2.Issuers not subject to hold a reserve of asset to fill in only rows from 0010 to 0040 3.Template to be submitted if the EMT is significant or if the CA has otherwise required the issuer to hold a reserve of assets (Article 58(2) MiCAR) 4.
Template to be submitted if the EMT is significant or if the CA has otherwise required the issuer to comply with the own funds requirements (Article 58(2) MiCAR)
Submit template
Conditionality applies, see footnotes Do not submit template
The EBA has developed these tables for illustrative purposes only. In case of mismatches between the indications provided in this document and the regulatory requirements laid down in MiCAR, the latter prevail at all times.
CASPs servicing issuers of List of templates
ART
EMT EU currency
EMT non-EU currency
Applicable reporting threshold for the templates
S 06.00 - INFORMATION ON HOLDERS (ITS Art. 22)
S 06.01 - INFORMATION ON HOLDERS_legal entities (EBA GL)
S 06.02 - INFORMATION ON HOLDERS_natural persons (EBA GL)
S 07.01 - TRANSACTIONS DURING REPORTING PERIOD - TOTAL (ITS Art. 22)
S 07.02 - TRANSACTIONS DURING REPORTING PERIOD - TOTAL_EU (ITS Art. 22)
S 07.03 - TRANSACTIONS THAT ARE ASSOCIATED TO ITS USES AS A MEANS OF EXCHANGE WITHIN A SINGLE CURRENCY AREA - TOTAL (ITS Art. 22)
S 07.04 - DISTRIBUTED LEDGER ADDRESSES FOR MAKING TRANSFERS ON BEHALF OF CLIENTS (ITS Art. 22)
S 07.05 - TRANSACTIONS DURING REPORTING PERIOD THAT ARE ASSOCIATED TO ITS USES AS A MEANS OF EXCHANGE - TOTAL (EBA GL)
S 08.00 - TOKEN HELD BY CASP (ITS Art. 22)
Submit template Do not submit template
Official English source text captured for the public library.