It concerns the addition of three tables within the existing FINREP structure for reporting on Electronic Money Tokens (EMTs) and Asset‑Referenced Tokens (ARTs).
These tables qualify as a MiCAR addendum.
What will change?
Additional tables will be added to the existing FINREP reporting in three new tabs for EMTs and ARTs.
Only institutions that issue EMTs and/or ARTs are required to complete these new tables. Specific additional validation rules apply to these tables.
What is the purpose?
Through this addition, DNB obtains structured insight into:
- the size and use of EMTs and ARTs;
- the composition, quality and liquidity of the related reserves.
This insight is necessary to ensure that the prudential supervision of EMT and ART issuers, as provided for under MiCAR, is carried out effectively and proportionately.
What will not change?
- For FINREP reporters that do not issue EMTs or ARTs, this amendment does not result in additional reporting obligations.
- The existing FINREP tables and related validation rules remain fully applicable.
- The reporting cycle and reference dates remain unchanged.
Entry into force
The amended FINREP reporting will be made available following the final adoption and publication of the taxonomy. Submission will align with the regular FINREP reporting requirements.
Further technical documentation, including an updated manual and a release note, will be made available through the usual channels.
