Article 3 Reference period and transactions

The reference period referred to in Articles 1 and 2 shall be the most recent six-month period covered by the reporting obligation referred to in Article 22(1) of Regulation (EU) 2023/1114.

For the purpose of Article 1(2) and (4), and of Article 2(1), point (b), ‘transaction’ shall mean any change of the natural or legal person entitled to an asset-referenced token or an e-money token as a result of the transfer of that token from one distributed ledger address or account to another.