Source: OJ L, 2024/2984, 3.12.2024

Current language: EN

Article 2 Format of the crypto-asset white paper


    1. Crypto-assetmeans a digital representation of a value or of a right that is able to be transferred and stored electronically using distributed ledger technology or similar technology; white papers shall be drawn up in XHTML format marking the fields set out in the Annex using Inline XBRL 1.1 specifications of the eXtensible Business Reporting Language (XBRL) and shall comply with the following requirements:

      1. the Inline XBRL instance document containing the crypto-assetmeans a digital representation of a value or of a right that is able to be transferred and stored electronically using distributed ledger technology or similar technology; white paper shall be submitted as a single XHTML file;

      2. issuersmeans a natural or legal person, or other undertaking, who issues crypto-assets; of a crypto-assetmeans a digital representation of a value or of a right that is able to be transferred and stored electronically using distributed ledger technology or similar technology; referred to in Article 19(1) and Article 51(1) of Regulation (EU) 2023/1114 shall be indicated in the Inline XBRL instance document using the ISO 17442 legal entity identifier, where available;

      3. persons drawing up a crypto-assetmeans a digital representation of a value or of a right that is able to be transferred and stored electronically using distributed ledger technology or similar technology; white paper referred to in Article 6(1), and other persons than the issuermeans a natural or legal person, or other undertaking, who issues crypto-assets; drawing up a crypto-assetmeans a digital representation of a value or of a right that is able to be transferred and stored electronically using distributed ledger technology or similar technology; white paper referred to in Article 19(1) and Article 51(1) of Regulation (EU) 2023/1114 shall be indicated in the Inline XBRL instance document using the ISO 17442 legal entity identifier, where available, or another identifier required pursuant to applicable national law.

    1. Taxonomy shall be used for the drawing up of a crypto-assetmeans a digital representation of a value or of a right that is able to be transferred and stored electronically using distributed ledger technology or similar technology; white paper and the elements shall be those set out in Table 2, Table 3 or Table 4 of the Annex.

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