Art. 2 Reporting reference dates | ITS on non-EU currency reporting | MiCA

1. For the purposes of the reporting requirement referred to in Article 22(1) of Regulation (EU) 2023/1114, issuersmeans a natural or legal person, or other undertaking, who issues crypto-assets; shall submit information to competent authoritiesmeans one or more authorities:designated by each Member State in accordance with Article 93 concerning offerors, persons seeking admission to trading of crypto-assets other than asset-referenced tokens and e-money tokens, issuers of asset-referenced tokens, or crypto-asset service providers;designated by each Member State for the application of Directive 2009/110/EC concerning issuers of e-money tokens; on a quarterly reporting basis, with the following reporting reference dates: 31 March, 30 June, 30 September and 31 December.
1. The first reference date shall be the one corresponding to the quarter in which the issue value of the asset-referenced tokenmeans a type of crypto-asset that is not an electronic money token and that purports to maintain a stable value by referencing another value or right or a combination thereof, including one or more official currencies; is higher than the threshold referred to in Article 22(1) of Regulation (EU) 2023/1114.
1. The last reference date shall be the one corresponding to the third consecutive quarter in which the issue value of the asset-referenced tokenmeans a type of crypto-asset that is not an electronic money token and that purports to maintain a stable value by referencing another value or right or a combination thereof, including one or more official currencies; is lower than the threshold referred to in Article 22(1) of Regulation (EU) No 2023/1114.