18-05-2026 Announcement of MESREP taxonomy version 5.0.0 and changes compared to version 4.0.0

As of 2027, the MESRAP taxonomy will be updated in several respects. This updated taxonomy will apply from the first reporting period of 2027 onwards. Version 5.0.0 of the taxonomy will be published in mid-August 2026 at the latest. 

The changes include:
•    an update of the country lists;
•    adjustments to the crypto forms, specifically: 
      o    for certain crypto-assets a shift of the ‘Rewards’ column to a column under transactions;
      o    a renaming of the instrument for crypto-asset lending, including an additional breakdown, as well as of the                corresponding reporting forms;
•    the introduction of a new reporting profile (entry point) for Crypto Asset Service Providers (CSPs). This profile applies to larger providers of crypto-asset services that hold an AFM licence for custody and administration of crypto-assets on behalf of clients. The Excel reporting template on clients’ crypto-assets introduced in 2026 will be incorporated into the taxonomy, with some modifications.

A more detailed overview of the changes is provided in the file Changes in MESREP taxonomy version 5.0.0 as from 2027 compared to version 4.0.0