General provisions
1. For the purposes of the reporting requirement referred to in Article 22(1) of Regulation (EU) 2023/1114, issuers shall use the templates set out in Annex I, in accordance with the instructions provided for in Annex II, to this Regulation.
2. For the purposes of the reporting requirement referred to in Article 22(3) of Regulation (EU) 2023/1114, crypto-asset service providers shall submit to the issuers the templates set out in Annex III, in accordance with the instructions provided for in Annex IV, to this Regulation.
3. For purposes of the reporting referred to in Article 22(1) of Regulation (EU) 2023/1114, issuers shall accompany the submitted data listed in Annex I to this Regulation with the following information:
(a)
the reporting reference date and reference period;
(b)
the reporting currency;
(c)
for legal entities, the legal entity identifier (LEI) of the issuer, and for natural persons the official national identification number applicable in the home Member State;
(d)
the type of the token, as defined in Article 3(1), point (6) or (7), of Regulation (EU) 2023/1114, and related identification code, reference or name of the token, where available, based on the published crypto-asset white paper for the token;
(e)
whether the token:
(i)
references only the official currency of the home Member State;
(ii)
references only currencies other than the official currency of the home Member State;
(iii)
references both the official currency of the home Member State and other currencies (a mix of the option referred to in point (i) and the option referred to in point (ii));
(f)
whether the token has been classified as significant in accordance with Article 43 of Regulation (EU) 2023/1114;
(g)
where applicable, a statement that the issuer has not received the information referred to in Annexes III and IV to this Regulation from the crypto-asset service providers.
4. In accordance with Article 58(3) of Regulation (EU) 2023/1114, this Regulation applies mutatis mutandis to e-money tokens denominated in a currency that is not an official currency of a Member State.
ANNEX ISupplementary provisions
ANNEX I
Reporting for issuers of asset-referenced token
ISSUER TEMPLATES
Template number
Template code
Adressees
Name of the template /group of templates
NUMBER OF HOLDERS
1
S 01.00
Issuers
NUMBER OF HOLDERS - AT REFERENCE DATE
VALUE OF THE TOKEN ISSUED AND THE SIZE AND COMPOSITION OF THE RESERVE OF ASSETS
2
S 02.00
Issuers
VALUE OF THE TOKEN ISSUED AND THE SIZE OF THE RESERVE OF ASSETS
3
S 03.01
Issuers
COMPOSITION OF THE RESERVE OF ASSETS BY TYPE OF ASSETS AND MATURITIES
3
S 03.02
Issuers
COMPOSITION OF THE RESERVE OF ASSETS BY COUNTERPARTY/ISSUER
TRANSACTIONS PER DAY
4
S 04.01
Issuers
TRANSACTIONS PER DAY - AVERAGE
4
S 04.02
Issuers
TRANSACTIONS PER DAY - AVERAGE_EU
4
S 04.03
Issuers
TRANSACTIONS AND TRANSFERS PER DAY BETWEEN NON-CUSTODIAL WALLETS - AVERAGE
4
S 04.04
Issuers
METHODOLOGY USED FOR TEMPLATE S 04.03
TRANSACTIONS PER DAY THAT ARE ASSOCIATED TO USES AS A MEANS OF EXCHANGE WITHIN A SINGLE CURRENCY AREA
5
S 05.00
Issuers
TRANSACTIONS PER DAY THAT ARE ASSOCIATED TO USES AS A MEANS OF EXCHANGE WITHIN A SINGLE CURRENCY AREA - AVERAGE
S 01.00 -
NUMBER OF HOLDERS - AT REFERENCE DATE
Country:
Number
0010
Total number of holders
0010
holders of custodial wallet
0020
of which retail holders
0030
holders of non-custodial wallet
0040
of which retail holders
0050
S 02.00 -
VALUE OF THE TOKEN ISSUED AND THE SIZE OF THE RESERVE OF ASSETS
Amount
0010
Value of the token issued - at reference date
0010
Value of the token issued - maximum
0020
Value of the token issued - average
0030
Value of the token issued - minimum
0040
Size of the reserve of assets - at reference date
0050
Size of the reserve of assets - maximum
0060
Size of the reserve of assets - average
0070
Size of the reserve of assets - minimum
0080
S 03.01 -
COMPOSITION OF THE RESERVE OF ASSETS BY TYPE OF ASSETS AND MATURITIES
Currency:
Total and List of currencies
Row
ID
Item
Amount/Market value
0010
0010
1
Reserve of assets
0020
2
Unadjusted reserve of assets
0030
2.1
Coins and banknotes
0040
2.2
Deposits with credit institutions
0050
2.3
Commodities
0060
2.3.1
of which: based on gold
0070
2.3.2
of which: based on other precious metals
0080
2.3.3
of which: based on industry metals
0090
2.3.4
of which: based on energy
0100
2.3.5
of which: based on livestock
0110
2.3.6
of which: based on grains
0120
2.3.7
of which: based on softs
0130
2.4
Assets representing claims on or guaranteed by Central banks
0140
2.5
Assets representing claims on or guaranteed by Central governments
0150
2.6
Assets representing claims on or guaranteed by Regional governments / local authorities
0160
2.7
Assets representing claims on or guaranteed by Public Sector Entities
0170
2.8
Assets representing claims on or guaranteed by Credit institutions (protected by Member State government, promotional lender)
0180
2.9
Assets representing claims on or guaranteed by Multilateral development banks and international organisations
0190
2.10
Qualifying CIU units
0200
2.11
Extremely high quality covered bonds
0210
2.12
Other highly liquid financial instruments, used as assets referenced
0220
2.12.1
of which: Crypto assets
0230
2.13
Others
0240
3
Adjustments
0250
3.1
Reverse repos
0260
3.1.1
Cash inflows maturing within the next 5 working days
0270
3.1.2
Collateral outflows maturing within the next 5 working days
0280
3.1.2.1
of which: Extremely high quality covered bonds
0290
3.2
Repos
0300
3.2.1
Cash outflows maturing within the next 5 working days
0310
3.2.2
Collateral inflows maturing within the next 5 working days
0320
3.2.2.1
of which: Extremely high quality covered bonds
0330
3.3
Collateral swaps
0340
3.3.1
Collateral outflows maturing within the next 5 working days
0350
3.3.1.1
of which: Extremely high quality covered bonds
0360
3.3.2
Collateral inflows maturing within the next 5 working days
0370
3.3.2.1
of which: Extremely high quality covered bonds
0380
4
Value of the asset referenced
0390
5
Mandatory Over-collateralisation
S 03.02 -
COMPOSITION OF THE RESERVE OF ASSETS BY COUNTERPARTY/ISSUER
Currency:
Total and List of currencies
Type of product
Counterparty Issuer Name
LEI Code
Type of institution
Amount/Market value
as % of total assets of the credit institution receiving deposit
Row
ID
Item
0010
0020
0030
0040
0050
0060
0010
1.01
Top 20 largest counterparties for the assets included in the reserve of assets
0020
1.02
0030
1.03
0040
1,04
0050
1,05
0060
1,06
0070
1,07
0080
1,08
0090
1,09
0100
1.10
0110
1,11
0120
1,12
0130
1,13
0140
1,14
0150
1,15
0160
1,16
0170
1,17
0180
1,18
0190
1,19
0200
1.20
0210
1,21
ALL OTHER BANK DEPOSITS COUNTERPARTIES
0220
1,22
ALL OTHER SECURITIES ISSUERS
0230
1,23
ALL OTHER DERIVATIVES COUNTERPARTIES
S 04.01 -
TRANSACTIONS PER DAY - AVERAGE
Country:
Number
Amount
0010
0020
Transactions per day - average
0010
of which made within the country
0020
of which received transaction to the country
0030
of which sent transaction from the country
0040
S 04.02 -
TRANSACTIONS PER DAY - AVERAGE_EU
Number
Amount
0010
0020
Transactions per day - average
0010
of which made within the EU
0020
of which received transaction to the EU
0030
of which sent transaction from the EU
0040
S 04.03 -
TRANSACTIONS AND TRANSFERS PER DAY BETWEEN NON-CUSTODIAL WALLETS - AVERAGE
Number
Amount
0010
0020
Transactions between non-custodial wallets per day - average
0010
Transfers between non-custodial wallets per day - average
0020
S 04.04 -
Methodology used for template S 04.03
0010
Description of the methodology used for template S 04.03
0010
S 05.00 -
TRANSACTIONS PER DAY THAT ARE ASSOCIATED TO USES AS A MEANS OF EXCHANGE WITHIN A SINGLE CURRENCY AREA - AVERAGE
Single currency area:
Number
Amount
0010
0020
Transactions per day - average
0010
REPORTING FOR ISSUERS OF ASSET-REFERENCED TOKEN AND OF E-MONEY TOKENS DENOMINATED IN A CURRENCY THAT IS NOT AN OFFICIAL CURRENCY OF A MEMBER STATE - INSTRUCTIONS
ANNEX IISupplementary provisions
ANNEX II
REPORTING FOR ISSUERS OF ASSET-REFERENCED TOKEN AND OF E-MONEY TOKENS DENOMINATED IN A CURRENCY THAT IS NOT AN OFFICIAL CURRENCY OF A MEMBER STATE - INSTRUCTIONS
Table of Contents
PART I:
GENERAL INSTRUCTIONS
14
I.
Structure
14
II.
Scope of reporting
15
PART II:
NUMBER OF HOLDERS (S 01.00)
15
III.
General remarks on Template S 01.00
15
IV.
Instructions concerning specific positions of Template S 01.00
16
PART III:
VALUE OF THE TOKEN ISSUED AND THE SIZE AND COMPOSITION OF THE RESERVE OF ASSETS (S 02.00, S 03.01 and S 03.02)
16
V.
General remarks on Template S 02.00
16
VI.
Instructions concerning specific positions of Template S 02.00
16
VII.
General remarks on Template S 03.01
17
VIII.
Instructions concerning specific positions of Template S 03.01
18
IX.
General remarks on Template S 03.02
22
X.
Instructions concerning specific positions of Template S 03.02
23
PART IV:
TRANSACTIONS PER DAY (S 04.01, S 04.02, S 04.03 and S 04.04)
24
XI.
General remarks on Template S 04.01
24
XII.
Instructions concerning specific positions of Template S 04.01
25
XIII.
General remarks on Template S 04.02
25
XIV.
Instructions concerning specific positions of Template S 04.02
26
XV.
General remarks on Template S 04.03
26
XVI.
Instructions concerning specific positions of Template S 04.03
26
XVII.
General remarks on Template S 04.04
27
XVIII.
Instructions concerning specific positions of Template S 04.04
27
PART V:
TRANSACTIONS PER DAY THAT ARE ASSOCIATED TO USES AS A MEANS OF EXCHANGE WITHIN A SINGLE CURRENCY AREA (S 05.00)
27
XIX.
General remarks on Template S 05.00
27
XX.
Instructions concerning specific positions of Template S 05.00
27
PART I: GENERAL INSTRUCTIONS
I. Structure
1.
This Annex contains the instructions for the reporting of the templates for issuers.
2.
This Annex consists of four different sets of templates:
(a)
number of holders (S 01.00);
(b)
value of the token issued and the size and composition of the reserve of assets (S 02.00, S 03.01 and S 03.02);
(c)
transactions per day (S 04.01, S 04.02, S 04.03 and S 04.04);
(d)
transactions per day that are associated to uses as a means of exchange within a single currency area (S 05.00).
3.
For each template, legal references are provided. Further detailed information regarding more general aspects of the reporting of each block of templates and instructions concerning specific positions are included in this part of this Implementing Regulation.
4.
Issuers shall report in the columns labeled as “Amount” or “Amount/Market value” the monetary values denominated in the official currency of the competent authority`s Member State, regardless of the denomination of the basket of assets referenced by the asset-referenced token. In columns “Number”, numerical values shall be reported, following the specific instructions given for the templates. This is without prejudice to templates S 03.01, S 03.02 and S 04.04, for which these are specified in their related instructions.
5.
The following general notation is followed in the instructions: {Template; Row; Column; z-axis}. In the case of templates with only one column, only rows are referred to {Template; Row}, with z-axis where applicable.
6.
When filling in the templates, issuers shall use the information provided by the crypto-asset service providers, in accordance with Article 1(2) and Article 3(2) of this Implementing Regulation.
II. Scope of reporting
7.
Issuers shall report all templates set out in this Annex.
8.
Issuers shall report the templates set out in this Annex separately for each asset-referenced token.
PART II: NUMBER OF HOLDERS (S 01.00)
III. General remarks on Template S 01.00
9.
In accordance with Article 22(1), point (a), of Regulation (EU) 2023/1114, Template S 01.00 shall contain the number of holders of the asset-referenced token as at the end of the reference date, with the breakdowns of:
(a)
Holders of custodial wallet, including an “of which” for retail holders;
(b)
Holders of non-custodial wallet, which for the purpose of this template include holders of any other types of distributed ledger addresses that are used for settlement purposes and not controlled by a holder of the asset-referenced token or by a crypto asset service provider; an additional breakdown for retail holders is included as an “of which” of this row.
10.
Information of this template shall be reported at a total level and separately for each Member State or third country. The country of a holder shall be determined by the holders’ location as follows:
a.
for natural persons, their habitual residence;
b.
for legal persons, the registered office address.
11.
Issuers shall, based on the information received from crypto-asset service providers in accordance with Article 1(2) and Article 3(2) of this Implementing Regulation, identify possible duplications of the same holders having multiple accounts with different crypto-asset service providers. Such accounts, where the actual holder is the same person or entity, shall be counted as one holder for the purposes of Template S 01.00.
IV. Instructions concerning specific positions of Template S 01.00
Row
Legal references and instructions
0010
Total number of holders
The total number of holders.
0020
holders of custodial wallet
The number of holders of custodial wallet within the meaning of Article 2, point (2), of Commission Delegated Regulation [C(2024) 6910] ( 1 ) .
0030
of which retail holders
Within the scope of row 0020 – of which holders of custodial wallet , the number of retail holders.
0040
holders of non-custodial wallet
The number of holders of non-custodial wallet within the meaning of Article 2, point (3), of Delegated Regulation [C(2024) 6910], or holder of any other type of distributed ledger address that is used for settlement purposes and not controlled by a holder of the asset-referenced token or by a crypto asset service provider, and all other holders of the asset-referenced token that are not counted under row 0020 – of which holders of custodial wallet . Due to the limited information on holders of non-custodial wallet, issuers are to report their estimates for this row, calculated on a best effort basis.
0050
of which retail holders
Within the scope of row 0040 – of which holders of non-custodial wallet , the number of retail holders. Due to the limited information on holders of non-custodial wallet, issuers are to report their estimates for this row, calculated on a best effort basis.
PART III: VALUE OF THE TOKEN ISSUED AND THE SIZE AND COMPOSITION OF THE RESERVE OF ASSETS (S 02.00, S 03.01 and S 03.02)
V. General remarks on Template S 02.00
12.
In accordance with Article 22(1), point (b), of Regulation (EU) 2023/1114, Template S 02.00 shall include information on the value of the token issued and on the size of the related reserve of assets.
VI. Instructions concerning specific positions of Template S 02.00
Row
Legal references and instructions
0010
Value of the token issued – at reference date
The aggregated value of the token issued, on the reporting reference date, calculated following the valuation method defined in Article 4(3) of Delegated Regulation [C(2024) 6910].
0020
Value of the token issued – maximum
The maximum amount among the aggregated values of the token issued as at the end of each calendar day during the reporting period, calculated following the valuation method defined in Article 4(3) of Delegated Regulation [C(2024) 6910].
0030
Value of the token issued – average
The average amount of the aggregated values of the token issued as at the end of each calendar day during the reporting period, calculated following the valuation method defined in Article 4(3) of Delegated Regulation [C(2024) 6910]. The average shall be calculated as the sum of the values of the token issued calculated for each calendar day for the reporting period, divided by the number of the calendar days in the reporting period.
0040
Value of the token issued – minimum
The minimum amount among the aggregated values of the token issued as at the end of each calendar day during the reporting period, calculated following the valuation method defined in Article 4(3) of Delegated Regulation [C(2024) 6910].
0050
Size of the reserve of assets – at reference date
The value of the reserve of assets as at the end of the reference date, calculated following the requirements set out in Article 36 of Regulation (EU) 2023/1114 and Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 36(4) of Regulation (EU) 2023/1114.
0060
Size of the reserve of assets – maximum
The maximum amount among the values of the reserve of assets as at the end of each calendar day during the reporting period, calculated following the requirements set out in Article 36 of Regulation (EU) 2023/1114 and Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 36(4) of Regulation (EU) 2023/1114.
0070
Size of the reserve of assets – average
The average amount of the values of the reserve of assets as at the end of each calendar day during the reporting period, calculated following the requirements set out in Article 36 of Regulation (EU) 2023/1114 and Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 36(4) of Regulation (EU) 2023/1114. The average shall be calculated as the sum of the values of the reserve of assets calculated for each calendar day for the reporting period, divided by the number of the calendar days in the reporting period.
0080
Size of the reserve of assets – minimum
The minimum amount among the values of the reserve of assets as at the end of each calendar day during the reporting period, calculated following the requirements set out in Article 36 of Regulation (EU) 2023/1114 and Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 36(4) of Regulation (EU) 2023/1114.
VII. General remarks on Template S 03.01
13.
In accordance with Article 22(1), point (b), of Regulation (EU) 2023/1114, Template S 03.01 shall include information on the size of the reserve of assets, including the composition of the reserve of assets by type of assets and maturities.
14.
Issuers shall report all the items in this Template S 03.01 in the official currency of the home Member State (reporting currency), regardless of the actual denomination of those items. For these purposes, items that are not denominated in the reporting currency shall be converted into the reporting currency by using the ECB spot exchange rate applicable on the reporting reference date. Issuers shall also report separately the items of this template that are denominated in the same currency, presented in their currency of denomination by setting the related z-axis value accordingly.
VIII. Instructions concerning specific positions of Template S 03.01
Rows
Legal references and instructions
0010
Reserve of assets
The amount/market value of the assets in the reserve of assets referred to in Article 36 of Regulation (EU) 2023/1114 taking into account the unwind mechanism as defined in Article 6 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114.
0020
Unadjusted reserve of assets
The amount/market value of the assets in the reserve of assets referred to in Article 36 of Regulation (EU) 2023/1114 before taking into account the unwind mechanism as defined in Article 6 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114.
0030
Coins and banknotes
Total amount of coins and banknotes.
0040
Deposits with credit institutions
The amount of deposits with credit institutions shall be reported here.
0050
Commodities
The market value of commodities or shares in funds that invest in commodities with the aim to track the price of commodities shall be reported here.
0060
of which: based on gold
Commodities as reported in row 0050 which are based on gold.
0070
of which: based on other precious metals
Commodities as reported in row 0050 which are based on other precious metals than gold, including platinum or silver.
0080
of which: based on industry metals
Commodities as reported in row 0050 which are based on industry metals, including Aluminium, Copper, Lead Nickel, Tin or Zinc.
0090
of which: based on energy
Commodities as reported in row 0050 which are based on energy, including Crude Oil (WTI and Brent), Natural Gas, RBOB Gasoline, Low Sulphur Gas Oil or ULS Diesel.
0100
of which: based on livestock
Commodities as reported in row 0050 which are based on livestock, including Live Cattle or Lean Hogs.
0110
of which: based on grains
Commodities as reported in row 0050 which are based on grains, including Corn Soybeans, Soybean Oil, Soybean Meal or Wheat (Chicago and KC HRW).
0120
of which: based on softs
Commodities as reported in row 0050 which are based on softs, including Cocoa, Coffee, Cotton or Sugar.
0130
Assets representing claims on or guaranteed by central banks
The market value of highly liquid financial instruments as defined in Articles 2 and 3 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114 representing claims on or guaranteed by central banks referred to in Articles 10(1), points (b) and (d), of Commission Delegated Regulation (EU) 2015/61 ( 2 ) .
0140
Assets representing claims on or guaranteed by central governments
The market value of highly liquid financial instruments as defined in Articles 2 and 3 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114 representing claims on or guaranteed by central governments referred to in Article 10(1), points (c) and (d), of Delegated Regulation (EU) 2015/61.
0150
Assets representing claims on or guaranteed by regional governments / local authorities
The market value of highly liquid financial instruments as defined in Articles 2 and 3 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114 representing claims on or guaranteed by regional governments or local authorities referred to in Article 10(1), point (c), of Delegated Regulation (EU) 2015/61.
0160
Assets representing claims on or guaranteed by public sector entities
The market value of highly liquid financial instruments as defined in Articles 2 and 3 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114 representing claims on or guaranteed by public sector entities referred to in Article 10(1), point (c), of Delegated Regulation (EU) 2015/61.
0170
Assets representing claims on or guaranteed by credit institutions (protected by Member State government, promotional lender)
The market value of highly liquid financial instruments as defined in Articles 2 and 3 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114 issued by credit institutions referred to in Article 10(1), point (e), of Delegated Regulation (EU) 2015/61.
0180
Assets representing claims on or guaranteed by multilateral development banks and international organisations
The market value of highly liquid financial instruments as defined in Articles 2 and 3 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114 representing claims on or guaranteed by the multilateral development banks and the international organisations referred to in Article 10(1), point (g), of Delegated Regulation (EU) 2015/61.
0190
Qualifying CIU units
The market value of shares or units in CIUs referred to in Article 15(2), point (a), of Delegated Regulation (EU) 2015/61. The market value of units in UCITS referred to in Article 38(2) of Regulation (EU) 2023/1114 shall be reported here too.
0200
Extremely high-quality covered bonds
The market value of highly liquid financial instruments as defined in Articles 2 and 3 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114 representing exposures in the form of extremely high-quality covered bonds referred to in Article 10(1), point (f), of Delegated Regulation (EU) 2015/61.
0210
Other highly liquid financial instruments, used as assets referenced
The market value of highly liquid financial instruments used as assets referenced falling under Article 2(1), point (a), point (iii), of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114.
0220
of which: Crypto assets
Highly liquid financial instruments as reported in row 0210 if they are crypto assets as referred to in Article 2(4), point (a), of Regulation (EU) 2023/1114.
0230
Others
The amount/market value of any other asset in the reserve of assets referred to in Article 36 of Regulation (EU) 2023/1114.
0240
Adjustments
The impact of the adjustments related to the assets in the reserve of assets referred to in Article 36 of Regulation (EU) 2023/1114, due to the termination of secured funding, secured lending or collateral swap transactions entered into using reserve assets on at least one leg of the transaction, where the transaction matures within 5 working days, as specified in Article 6 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114.
0250
Reverse repos
0260
Cash inflows maturing within the next 5 working days
The amount of cash inflows from reverse repos where the transaction matures within the next 5 working days after the reporting reference date.
0270
Collateral outflows maturing within the next 5 working days
The market value of the collateral outflows from reverse repos where the transaction matures within the next 5 working days after the reporting reference date shall be reported here if the collateral to be posted is reported under row 0020.
0280
of which: Extremely high quality covered bonds
The market value of the collateral outflows as reported in row 0270 in the form of extremely high-quality covered bonds referred to in Article 2(1), point (a), point (ii), of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114.
0290
Repos
0300
Cash outflows maturing within the next 5 working days
The amount of cash outflows from repos where the transaction matures within the next 5 working days after the reporting reference date.
0310
Collateral inflows maturing within the next 5 working days
The market value of the collateral inflows from repos where the transaction matures within the next 5 working days after the reporting reference date if the collateral to be received, if unencumbered, would qualify as an asset in the reserve of assets.
0320
of which: Extremely high quality covered bonds
The market value of the collateral inflows as reported in row 0310 in the form of extremely high-quality covered bonds referred to in Article 2(1), point (a), point (ii), of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114.
0330
Collateral swaps
0340
Collateral outflows maturing within the next 5 working days
The market value of the collateral outflows from collateral swaps where the transaction matures within the next 5 working days after the reference date if the collateral to be posted is reported under row 0020.
0350
of which: Extremely high quality covered bonds
The market value of the collateral outflows as reported in row 0340 in the form of extremely high-quality covered bonds referred to in Article 2(1), point (a), point (ii), of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114.
0360
Collateral inflows maturing within the next 5 working days
The market value of the collateral inflows from collateral swaps where the transaction matures within the next 5 working days after the reference date if the collateral to be received, if unencumbered, would qualify as an asset in the reserve of assets.
0370
of which: Extremely high quality covered bonds
The market value of the collateral inflows as reported in row 0360 in the form of extremely high-quality covered bonds referred to in Article 2(1), point (a), point (ii), of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114.
0380
Value of the asset referenced
The monetary value or the market value of the asset-referenced by the tokens issued if the token is referenced to official currencies or to other than official currencies, respectively.
0390
Mandatory Over-collateralisation
The value of the reserve of assets exceeding the value of the assets referenced and expressed as a percentage of the value of the assets referenced, in accordance with Article 7 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 36(4) of Regulation (EU) 2023/1114.
Columns
Legal references and instructions
0010
Amount/market value
Issuers shall report in column 0010 the market value, or the amount where applicable, of the assets in the reserve of assets for rows 0010 to 0380. Row 0390 shall be reported in percentage.
The amount/market value reported in column 0010 shall take into account net outflows and net inflows that would result in the event of an early close-out of the hedge, including derivatives hedging the difference between the change of the market value of reserve assets and the change of the market value of the assets referenced by the token. This includes derivatives in the reserve of assets that are relating to the assets referenced by the tokens where the tokens are not referenced to official currencies.
The amount/market value reported in column 0010 shall not take into account regulatory haircuts.
Issuers shall take into account the net cash flow, either outflow or inflow, that would arise if the hedge was to be closed out at the reporting reference date. This does not take into account potential future value changes in the asset.
z-axis
Legal references and instructions
Currency
The issuer shall indicate which currency is in scope in accordance with point 15 for the template presented.
IX. General remarks on Template S 03.02
15.
In accordance with Article 22(1), point (b), of Regulation (EU) 2023/1114, Template S 03.02 shall include information on the size of the reserve of assets, including the composition of the reserve of assets by counterparty/issuer.
16.
In order to collect information about concentration by counterparties for each asset type within the reserve of assets in Template S 03.02, issuers shall apply the instructions contained in this section.
17.
Issuers shall report the top twenty largest counterparties for the assets included in their reserve of assets. The counterparty reported in item 1.01 shall be the counterparty with whom the largest amount of assets relative to one counterparty is held, considering each asset type separately either in the form of deposits with, securities issued by, derivatives exposures with or other exposures with that counterparty, on the reporting reference date; item 1.02 shall be the second largest; and similarly with the remaining items. All the remaining bank deposits with, securities issued by, derivatives exposures with other counterparties shall be reported in an aggregated manner in items 1.21, 1.22 and 1.23, respectively.
18.
Where a counterparty belongs to several groups of entities with close links, it shall be reported only once in the group with the highest amount of assets.
19.
Issuers shall report all the items in this template in the reporting currency, regardless of the actual denomination of those items. For these purposes, items that are not denominated in the reporting currency should be converted into the reporting currency by using the ECB spot exchange rate applicable on the reporting reference date. Issuers shall also report separately the items of this template that are denominated in the same currency, presented in their currency of denomination by setting the related z-axis value accordingly.
X. Instructions concerning specific positions of Template S 03.02
Columns
Legal references and instructions
0010
Type of product
Issuers/Counterparties recorded in column 0020 shall be assigned a product type corresponding to the underlying transaction, using the following codes indicated in bold:
—
DEPO (Deposits with a credit institution in the reserve of assets).
—
0% SEC (LCR 0% haircut liquid assets – securities or money market instruments in the reserve of assets).
—
EHCB (LCR extremely high-quality covered bonds in the reserve of assets).
—
UCITs units (units in UCITs in the reserve of assets).
—
DERIV (Unmargined OTC derivatives in the reserve of assets).
—
OTHER (Other highly liquid financial instruments – securities, money market instruments or crypto-assets in the reserve of assets).
Different rows shall be reported with the same issuer/counterparty for each product type.
0020
Counterparty/Issuer Name
The names of the top twenty issuers or counterparties as long as the amount of the deposits placed with, the instruments issued or the exposures to each of them is at least 3 % of the reserve of assets as reported in row 0010 of S 03.01. Each name shall include the deposit receiver or the instruments issuer or all entities with close links among each other to those exposures. This column shall capture the full name of the legal entity among those with close links with which the issuer has the highest exposure and shall include any references to the company type in accordance with the national company law.
The largest item shall be reported in line 1.01, the second in line 1.02, and so on.
0030
LEI Code
The legal entity identifier code of the counterparty.
0040
Type of institution
Issuers/Counterparties classified as credit institution defined in Article 4(1), point (1), of Regulation (EU) No 575/2013 of the European Parliament and of the Council ( 3 ) recorded in column 0020 shall be reported using the following codes indicated in bold:
—
G-SII if the credit institution receiving the deposit is designated as ‘global systemically important institution’ in accordance with Article 131(1) of Directive 2013/36/EU of the European Parliament and of the Council ( 4 ) .
—
O-SII if the credit institution receiving the deposit is designated as other 'systemically important institution' in accordance with Article 131(1) of Directive 2013/36/EU.
—
Large Institution (other than G-SII or O-SII) if the credit institution receiving the deposit qualifies as a ‘large institution’ as defined in Article 4(1), point (146), of Regulation (EU) No 575/2013 but is not identified as G-SII or O-SII.
—
Other (Regular and SNCIs) if the credit institution receiving the deposit does not qualify as a large institution as defined in Article 4(1), point (146), of Regulation (EU) No 575/2013.
If the issuer/counterparty is not a credit institution, this field shall be left empty.
0050
Amount/Market value
The amount of the deposits and the market value of the securities and derivatives shall be reported here taking into account the unwind mechanism as defined in Article 6 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114. The amount/market value shall not take into account regulatory haircuts. They shall take into account the net outflows and net inflows that would result in the event of an early close-out of the hedge.
0060
as % of total assets of the credit institution receiving deposit
For deposits in a credit institution that are included in the reserve of assets of the same tokens referred to in Article 36 of Regulation (EU) 2023/1114, the amount shall be reported as percentage of the total assets of the credit institution receiving those deposits. The amount of total assets shall be the latest published available data of the relevant credit institution.
z-axis
Legal references and instructions
Currency
The issuer shall indicate which currency is in scope in accordance with point 20 for the template presented.
PART IV: TRANSACTIONS PER DAY (S 04.01, S 04.02, S 04.03 and S 04.04)
XI. General remarks on Template S 04.01
20.
In accordance with Article 22(1), point (c), of Regulation (EU) 2023/1114, Template S 04.01 shall include information on the average number and average aggregate value of transactions per day during the reporting period, presented separately for the countries in scope of the reporting.
21.
The location of the originator and the beneficiary involved in the transactions shall be, following the approach for defining the country of the holders in template S 01.00 ‘Number of holders – at reference date’, as follows:
(a)
for natural persons, their habitual residence;
(b)
for legal persons, the registered office address.
22.
Those transactions shall be in scope for this template, where at least one of the holders involved in the transaction is located within the Union. In addition, when the token references an official currency of one of the Member States of the Union, transactions where both of the holders involved are located outside of the Union shall be also included to the scope of reporting.
23.
The issuer shall determine the value of the transactions following the valuation method defined in Article 4(3) of Delegated Regulation [C(2024) 6910].
24.
Template S 04.01 shall include a breakdown for the transactions:
(a)
of which made within the country;
(b)
of which received transaction to the country;
(c)
of which sent transaction from the country.
25.
Template S 04.01 shall be reported separately for each country related to the transaction with the asset-referenced token. The countries of a transaction are the countries of residence of the holders involved in the transaction, including the country of the originator and the country of the beneficiary of the transaction.
XII. Instructions concerning specific positions of Template S 04.01
Row
Legal references and instructions
0010
Transactions per day - average
For the country determined by the z-axis, transactions where either the location of the originator or the location of the beneficiary is within that country.
0020
Of which made within the country
For the country determined by the z-axis, transactions where both the location of the originator and the location of the beneficiary is within that country.
0030
Of which received transaction to the country
For the country determined by the z-axis, transactions where the location of the originator is outside of that country and the location of the beneficiary is within that country.
0040
Of which sent transaction from the country
For the country determined by the z-axis, transactions where the location of the originator is within that country and the location of the beneficiary is outside of that country.
Column
Legal references and instructions
0010
Number
The average number of transactions per day, calculated as the total number of transactions in scope in the reporting period and divide it with the number of calendar days in the reporting period.
0020
Amount
The average aggregate value of transactions per day, calculated as the sum of the values of all transactions in scope in the reporting period and divide it with the number of calendar days in the reporting period.
z-axis
Legal references and instructions
Name of the country
This template shall be reported separately for each country in scope. The z-axis determines the country in scope for the specific template. The z-axis shall provide all the different countries based on the location of the holders involved in the transactions in scope.
XIII. General remarks on Template S 04.02
26.
The only difference between Templates S 04.02 and Template S 04.01 is that Template S 04.02 is for all the transactions related to the EU and therefore it does not have the z-axis determining the country in scope.
XIV. Instructions concerning specific positions of Template S 04.02
Row
Legal references and instructions
0010
Transactions per day - average
Transactions where either the location of the originator or the location of the beneficiary is within the Union.
0020
Of which made within the EU
Transactions where both the location of the originator and the location of the beneficiary is within the Union.
0030
Of which received transaction to the EU
Transactions where the location of the originator is outside of the Union and the location of the beneficiary is within the Union.
0040
Of which sent transaction from the EU
Transactions where the location of the originator is within the Union and the location of the beneficiary is outside of the Union.
Column
Legal references and instructions
0010
Number
The average number of transactions per day, calculated as the total number of transactions in scope in the reporting period and divide it with the number of calendar days in the reporting period.
0020
Amount
The average aggregate value of transactions per day, calculated as the sum of the values of all transactions in scope in the reporting period and divide it with the number of calendar days in the reporting period.
XV. General remarks on Template S 04.03
27.
In accordance with Article 22(1), point (c), of Regulation (EU) 2023/1114, Template S 04.03 shall include information on the average number and average aggregate value of transactions and transfers per day during the reporting period. The scope for the transactions and transfers in this template shall be the ones between non-custodial wallets or between non-custodial wallets and other types of distributed ledger addresses that are used for settlement purposes and are not controlled by a user or by a crypto asset service provider.
XVI. Instructions concerning specific positions of Template S 04.03
Row
Legal references and instructions
0010
Transactions between non-custodial wallets per day - average
Transactions between non-custodial wallets, as defined in Article 2, point (3), of Delegated Regulation [C(2024) 6910], or between non-custodial wallets and other types of distributed ledger addresses that are not controlled by a holder of the asset-referenced token or by a crypto asset service provider shall be reported on a best effort basis, considering the limited information issuers might have on these transactions and related holders involved in such transactions.
0020
Transfers between non-custodial wallets per day - average
Transfers between non-custodial wallets, as defined in Article 2, point (3), of Delegated Regulation [C(2024) 6910], or between non-custodial wallets and other types of distributed ledger addresses that are not controlled by a holder of the asset-referenced token or by a crypto asset service provider.
Column
Legal references and instructions
0010
Number
The average number of transactions (or transfers for row 0020) per day, calculated as the total number of transactions (or transfers for row 0020) in scope in the reporting period and divide it with the number of calendar days in the reporting period.
0020
Amount
The average aggregate value of transactions (or transfers for row 0020) per day, calculated as the sum of the values of all transactions (or transfers for row 0020) in scope in the reporting period and divide it with the number of calendar days in the reporting period. Calculating the value of the transactions and transfers in scope for this template shall follow the valuation method defined in Article 4(3) of Delegated Regulation [C(2024) 6910].
XVII. General remarks on Template S 04.04
28.
Template S 04.04 shall include information on the methodology used for the estimation of the values reported in template S 04.03.
XVIII. Instructions concerning specific positions of Template S 04.04
Row
Legal references and instructions
0010
Methodology used for template S 04.03
Issuers shall provide a short description of the methodology used for the estimation of the values reported in template S 04.03.
PART V: RANSACTIONS PER DAY THAT ARE ASSOCIATED TO USES AS A MEANS OF EXCHANGE WITHIN A SINGLE CURRENCY AREA (S 05.00)
XIX. General remarks on Template S 05.00
29.
In accordance with Article 22(1), point (d), of Regulation (EU) 2023/1114, Template S 05.00 shall include information on the average number and average aggregate value of transactions per day during the reporting period, that are associated to uses of an asset-referenced token as a means of exchange within a single currency area.
30.
This template shall follow the requirements set out in Delegated Regulation [C(2024) 6910].
31.
This template shall be reported separately for each single currency area as specified in Article 3(5) of Delegated Regulation [C(2024) 6910].
XX. Instructions concerning specific positions of Template S 05.00
Row
Legal references and instructions
0010
Transactions per day - average
For the single currency area determined by the z-axis, transactions that are within that single currency area, in accordance with Article 3(5) of Delegated Regulation [C(2024) 6910].
Column
Legal references and instructions
0010
Number
The average number of transactions per day, calculated as the total number of transactions in scope in the reporting period and divide it with the number of calendar days in the reporting period, in accordance with Delegated Regulation [C(2024) 6910].
0020
Amount
The average aggregate value of transactions per day, calculated as the sum of the values of all transactions in scope in the reporting period and divide it with the number of calendar days in the reporting period, in accordance with Delegated Regulation [C(2024) 6910].
z-axis
Legal references and instructions
Name of the single currency area
This template shall be reported separately for each single currency area in scope. The z-axis shall provide all the different single currency areas based on the location of the holders involved in the transactions in scope, in accordance with Delegated Regulation [C(2024) 6910].
( 1 ) Commission Delegated Regulation [C(2024) 6910] of 31 October 2024 supplementing Regulation (EU) 2023/1114 of the European Parliament and of the Council with regard to regulatory technical standards specifying the methodology to estimate the number and value of transactions associated to uses of asset-referenced tokens and of e-money tokens denominated in a currency that is not an official currency of a Member State as a means of exchange (not yet published in the Official Journal).
( 2 ) Commission Delegated Regulation (EU) 2015/61 of 10 October 2014 to supplement Regulation (EU) No 575/2013 of the European Parliament and the Council with regard to liquidity coverage requirement for Credit Institutions ( OJ L 11, 17.1.2015, p. 1 , ELI: http://data.europa.eu/eli/reg_del/2015/61/oj ).
( 3 ) Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 ( OJ L 176, 27/06/2013, p. 1 , ELI: http://data.europa.eu/eli/reg/2013/575/oj ).
( 4 ) Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC ( OJ L 176, 27.6.2013, p. 338 , ELI: http://data.europa.eu/eli/dir/2013/36/oj ).
REPORTING FOR CRYPTO-ASSET SERVICE PROVIDERS - INSTRUCTIONS
ANNEX IVSupplementary provisions
ANNEX IV
REPORTING FOR CRYPTO-ASSET SERVICE PROVIDERS - INSTRUCTIONS
Table of Contents
PART I:
GENERAL INSTRUCTIONS
32
I.
Structure
32
II.
Scope of reporting
32
PART II:
INFORMATION ON HOLDERS (S 06.00)
33
III.
General remarks on Template S 06.00
33
IV.
Instructions concerning specific positions of Template S 06.00
33
PART III:
INFORMATION ON TRANSACTIONS (S 07.01, S 07.02, S 07.03 and S 07.04)
34
V.
General remarks on Template S 07.01
34
VI.
Instructions concerning specific positions of Template S 07.01
35
VII.
General remarks on Template S 07.02
35
VIII.
Instructions concerning specific positions of Template S 07.02
35
IX.
General remarks on Template S 07.03
36
X.
Instructions concerning specific positions of Template S 07.03
36
XI.
General remarks on Template S 07.04
37
XII.
Instructions concerning specific positions of Template S 07.04
37
PART IV:
INFORMATION ON TOKEN (S 08.00)
37
XIII.
General remarks on Template S 08.00
37
XIV.
Instructions concerning specific positions of Template S 08.00
37
PART I: GENERAL INSTRUCTIONS
I. Structure
1.
This Annex contains the instructions for the reporting of the templates for crypto-asset service providers.
2.
This Annex consists of three different sets of templates:
(a)
Information on holders (S 06.00);
(b)
Information on transactions (S 07.01, S 07.02, S 07.03 and S 07.04);
(c)
Information on token (S 08.00).
3.
For each template, legal references are provided. Further detailed information regarding more general aspects of the reporting of each block of templates and instructions concerning specific positions are included in this part of the Implementing Regulation.
4.
The following general notation is followed in the instructions: {Template; Row; Column; z-axis}.
II. Scope of reporting
5.
Crypto-asset service providers shall provide to the issuers the information specified in this Annex, in accordance with Articles 1(2) and 3(2) of this Implementing Regulation.
6.
Crypto-asset service providers shall provide the three sets of templates in this Annex to the respective issuers separately for each asset-referenced token following Article 22(3) of Regulation (EU) 2023/1114, indicating to the issuer which token is the subject of a particular submission, the identification code, reference or name of the token, where available, based on the published crypto-asset white paper for the token.
PART II: INFORMATION ON HOLDERS (S 06.00)
III. General remarks on Template S 06.00
7.
Template S 06.00, following Article 22(3) of Regulation (EU) 2023/1114, contains the information on the holders that is necessary for the issuers to comply with the reporting requirements set out in this Implementing Regulation.
8.
This template shall contain information as at the end of the reference date, in line with template S 01.00 ‘Number of holders – at reference date’ for issuers as presented in Annex I and II of this Regulation. The country of a holder shall be determined by the holders’ location as follows:
(a)
for natural persons, their habitual residence;
(b)
for legal persons, the registered office address.
IV. Instructions concerning specific positions of Template S 06.00
Column
Legal references and instructions
0010
Name
The full name for natural persons and the official registered name for legal persons, including any references to the company type in accordance with the national company law, in accordance with the unique identifier provided of the holder in column 0020 of this template.
0020
Code
The code as part of a row identifier must be unique for each reported entity. The code shall be unique and used consistently across the templates and across time. The code shall always have a value.
The code of the holder, such as national identification number for natural persons or legal entity identifier (LEI) code for legal persons, or any other available applicable official identifier. If a LEI is available, this LEI shall be reported.
In order to facilitate the data reconciliation process of the issuers, the following approach shall be considered when reporting the code. There are two lists consisting different types of codes, one for natural persons, and one for legal entities. Crypto-asset service providers shall report the first available type of code from the list specified in column 0030, starting from the 1st option on the list, then moving down one by one for the rest of the options, in case that type of identifier is not available of the holder.
0030
Type of code
Types of codes of natural persons:
1.
National identification number
2.
National tax number
3.
Passport number
4.
Other type of identification number
Types of codes of legal persons:
1.
Legal entity identifier (LEI) code
2.
Official national registration number or European Unique Identifier (EUID) made available under Directive (EU) 2017/1132 of the European Parliament and of the Council ( 1 )
3.
Official registered tax number
4.
Other type of identification number
The type of code shall always be reported.
0040
Retail/Non-retail
Include Retail or Non-retail, based on the holder in scope.
Retail shall be included in case the holder in scope qualifies as a retail holder, as defined in Article 3(1), point 37, of Regulation (EU) 2023/1114.
Non-retail shall be included otherwise.
0050
Country
Include the name of the country of the holder in scope, in accordance with point 8 of this Annex.
Row
Legal references and instructions
Crypto-asset service providers shall allocate one row for each specific holder in scope.
PART III: INFORMATION ON TRANSACTIONS (S 07.01, S 07.02, S 07.03 and S 07.04)
V. General remarks on Template S 07.01
9.
Template S 07.01, following Article 22(3) of Regulation (EU) 2023/1114, contains the information on the transactions that is necessary for the issuers to comply with the reporting requirements set out in this Implementing Regulation. Template S 07.01 shall include information on the total number and total aggregate value of transactions during the reporting period, presented separately for the countries in the scope of reporting.
10.
Crypto-asset service providers shall follow the below approach for determining which transactions to include in the scope of this template:
(a)
Transactions, where the crypto-asset service provider is involved and acts as the crypto-asset service provider of the beneficiary or payee of the transaction. In these cases, the originator or payer of the transaction is either also interacting via a crypto-asset service provider; or without crypto-asset service provider involvement, for example via its non-custodial wallet.
(b)
Transactions, where the crypto-asset service provider is involved and acts as the crypto-asset service provider of the originator or payer of the transaction. In these cases, the beneficiary or payee of the transaction is interacting without a crypto-asset service provider involvement, for example via its non-custodial wallet. These types of transactions are calculated and reported on a best effort basis, due to the limited information the crypto-asset service provider of the originator or payer of the transaction might have on both of the holders involved in the transfers.
11.
The location of the originator and the beneficiary involved in the transactions shall be, following the approach for defining the country of the holders in template S 01.00 ‘Number of holders – at reference date’, as follows:
(a)
for natural persons, their habitual residence;
(b)
for legal persons, the registered office address.
12.
Those transactions shall be in scope of this template, where at least one of the holders involved in the transaction is located within the Union. In addition, when the token references an official currency of one of the Member States of the Union, transactions where both of the holders involved are located outside of the Union shall also be included in the scope of reporting.
13.
The issuer shall determine the value of the transactions following the valuation method defined in Article 4(3) of Delegated Regulation [(2024) 6910].
14.
Template S 07.01 shall include a breakdown for the transactions:
(a)
of which made within the country;
(b)
of which received transaction to the country;
(c)
of which sent transaction from the country.
15.
Template S 07.01 shall be reported separately for each country related to the transactions. The countries of a transaction are the countries of residence of the holders involved in the transaction, including the country of the originator and the country of the beneficiary of the transaction.
VI. Instructions concerning specific positions of Template S 07.01
Row
Legal references and instructions
0010
Transactions during reporting period - total
For the country determined by the z-axis, transactions where either the location of the originator or the location of the beneficiary is within that country.
0020
Of which made within the country
For the country determined by the z-axis, transactions where both the location of the originator and the location of the beneficiary is within that country.
0030
Of which received transaction to the country
For the country determined by the z-axis, transactions where the location of the originator is outside of that country and the location of the beneficiary is within that country.
0040
Of which sent transaction from the country
For the country determined by the z-axis, transactions where the location of the originator is within that country and the location of the beneficiary is outside of that country.
Column
Legal references and instructions
0010
Number
The total number of transactions in the reporting period.
0020
Amount
The total aggregate value of transactions in the reporting period.
VII. General remarks on Template S 07.02
16.
The only difference between Template S 07.02 and Template S 07.01 is that Template S 07.02 is for all the transactions in the EU, including in and outflow transactions, and therefore does not have the z-axis determining the country in scope.
VIII. Instructions concerning specific positions of Template S 07.02
Row
Legal references and instructions
0010
Transactions during reporting period - total
Transactions where either the location of the originator or the location of the beneficiary is within the Union.
0020
Of which made within the EU
Transactions where both the location of the originator and the location of the beneficiary is within the Union.
0030
Of which received transaction to the EU
Transactions where the location of the originator is outside of the Union and the location of the beneficiary is within the Union.
0040
Of which sent transaction from the EU
Transactions where the location of the originator is within the Union and the location of the beneficiary is outside of the Union.
Column
Legal references and instructions
0010
Number
The total number of transactions in the reporting period.
0020
Amount
The total aggregate value of transactions in the reporting period.
IX. General remarks on Template S 07.03
17.
Template S 07.03, following Article 22(3) of Regulation (EU) 2023/1114, contains the information on the transactions that is necessary for the issuers to comply with the reporting requirements set out in this Implementing Regulation. For this template those transactions shall be in scope, that are associated to uses of the asset-referenced token as a means of exchange, following Article 22(1), point (d), of Regulation (EU) 2023/1114.
18.
This template shall follow the requirements set out by Delegated Regulation [(2024) 6910].
19.
This template shall be reported separately for each single currency area as specified in Article 3(5) of Delegated Regulation [(2024) 6910].
X. Instructions concerning specific positions of Template S 07.03
Row
Legal references and instructions
0010
Transactions during reporting period - total
For the single currency area determined by the z-axis, transactions that are within that single currency area, in accordance with Article 3(5) of Delegated Regulation [(2024) 6910].
Column
Legal references and instructions
0010
Number
The total number of transactions in the reporting period.
0020
Amount
The total aggregate value of transactions in the reporting period.
z-axis
Legal references and instructions
Name of the single currency area
This template shall be reported separately for each single currency area in scope. The z-axis shall provide all the different single currency areas based on the location of the holders involved in the transactions in scope, in accordance with Article 3(5) of Delegated Regulation [(2024) 6910].
XI. General remarks on Template S 07.04
20.
Crypto-asset service providers shall provide to the issuers the public distributed ledger addresses they use for making transfers on behalf of their clients. That is to make it easier for issuers to identity which transactions registered on the distributed ledger take place between non-custodial wallets, to provide more information to the issuers for reporting their templates as specified in Annex I and II of this Implementing Regulation, especially S 04.03 ‘Transactions and transfers per day between non-custodial wallets – average’. Template S 07.04 ‘Distributed ledger addresses for making transfers on behalf of clients’ provides this information to the issuers.
XII. Instructions concerning specific positions of Template S 07.04
Column
Legal references and instructions
0010
Distributed ledger address
The public distributed ledger addresses that the crypto-asset service provider uses for making transfers on behalf of their clients.
Row
Legal references and instructions
Crypto-asset service providers shall allocate one row for each distributed ledger address in scope.
PART IV: INFORMATION ON TOKEN (S 08.00)
XIII. General remarks on Template S 08.00
21.
Template S 08.00 shall include information on the number and amount of the token in scope for the reporting templates, that are held by the crypto-asset service provider, and within that to specify the number and amount of those tokens held by EU clients of the crypto-asset service provider. This information shall be shared with the issuer, for the issuer to accurately calculate its aggregated value of their token issued in the EU and related reserve of assets, especially in case the respective token is issued on an international scale outside of the EU as well.
XIV. Instructions concerning specific positions of Template S 08.00
Row
Legal references and instructions
0010
Token held by CASP
Those tokens that are held by the crypto-asset service provider.
0020
of which held via EU clients of the CASP
Those tokens held by the crypto-asset service provider, which are held by Union clients of the crypto-asset service provider.
Column
Legal references and instructions
0010
Number
The number of tokens in scope.
0020
Amount
The amount of the tokens in scope.
The value of the tokens shall be determined following the valuation method defined in Article 4(3) of Delegated Regulation [(2024) 6910].
( 1 ) Directive (EU) 2017/1132 of the European Parliament and of the Council of 14 June 2017 relating to certain aspects of company law ( OJ L 169, 30.6.2017, p. 46 , ELI: http://data.europa.eu/eli/dir/2017/1132/oj ).
