Article 6 Rules on the disclosures

1. the name and the legal entity identifier of the person drawing up 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 or crypto-asset service providermeans a legal person or other undertaking whose occupation or business is the provision of one or more crypto-asset services to clients on a professional basis, and that is allowed to provide crypto-asset services in accordance with Article 59; as reported, respectively pursuant to Commission Implementing Regulation (EU) 2024/2984(⁹)Commission Implementing Regulation (EU) 2024/2984 of 29 November 2024 laying down implementing technical standards for the application of Regulation (EU) 2023/1114 of the European Parliament and of the Council with regard to forms, formats and templates for the crypto-asset white papers (OJ L, 2024/2984, 3.12.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/2984/oj). or to the Commission Delegated Regulation (EU) 2025/305(¹⁰)Commission Delegated Regulation (EU) 2025/305 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 information to be included in an application for authorisation as a crypto-asset service provider (OJ L, 2025/305, 31.3.2025, ELI: http://data.europa.eu/eli/reg_del/2025/305/oj).;

2. information on the features of the consensus mechanismsmeans the rules and procedures by which an agreement is reached, among DLT network nodes, that a transaction is validated; used for the validation of transactions and for the maintenance of the integrity of the distributed ledgermeans an information repository that keeps records of transactions and that is shared across, and synchronised between, a set of DLT network nodes using a consensus mechanism;, of transactions and the incentive structuremeans the set of incentives and penalties established as part of a consensus mechanism to economically incentivise distributed ledger technology (DLT) network nodes to cooperate in applying the rules and procedures of the consensus mechanism for the purpose of validating transactions in crypto-assets; as reported pursuant to Implementing Regulation (EU) 2024/2984;

3. the reference period of the statement, and the period for which estimates are used.

Where, pursuant to Article 2(2), persons drawing up 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 use information obtained from other 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 in order to comply with Article 4 they shall provide the name and relevant identifier of the person drawing up that other 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 in the section on ‘Sources and methodologies’ of the relevant Table of the Annex.

Where, pursuant to Article 66(5) of Regulation (EU) 2023/1114, crypto-asset service providersmeans a legal person or other undertaking whose occupation or business is the provision of one or more crypto-asset services to clients on a professional basis, and that is allowed to provide crypto-asset services in accordance with Article 59; use information obtained from 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 in order to comply with Article 5, they shall provide the name and relevant identifier of the person drawing up that white paper in the section on ‘Sources and methodologies’ of the relevant Table of the Annex.

Where the information referred to in Tables 2, 3 or 4 of the Annex was subject to a verification by one or more third parties, the names of those third parties shall be indicated in the section on ‘Sources and methodologies’ of the relevant Table of the Annex.

The methodologies used to calculate the climate and other environment-related indicatorsmeans the indicators listed in the section ‘Mandatory key indicator on energy consumption’ of Table 2 of the Annex, in the section ‘Supplementary key indicators on energy and GHG emissions’ of Table 3 of the Annex, and in the section ‘Optional indicators’ of Table 4 of the Annex; shall be rigorous, systematic, objective, capable of validation and applied continuously.

The information referred to in Table 2, field S.8, Table 3, fields S.10 and S.11, and Table 4, fields S.17 and S.18, of the Annex shall be calculated in accordance with the calculation guidance in point AR 32 of Appendix A to the ESRS E1 in Annex I to Delegated Regulation (EU) 2023/2772.

The information referred to in Table 3, fields S.12, S.13 and S.14, and Table 4, fields S.19, S.20 and S.21, of the Annex shall be calculated in accordance with the calculation guidance in points AR 39, 43, 45, 46 and 47 of Appendix A to the ESRS E1 in Annex I of Delegated Regulation (EU) 2023/2772.

Where DLT network nodesmeans a device or process that is part of a network and that holds a complete or partial replica of records of all transactions on a distributed ledger; use mechanisms to off-set their energy consumption and GHG emissions, the use of these mechanisms may be separately disclosed in the section ‘Sources and methodologies’ of Tables 2, 3 and 4 of the Annex. The effect of such off-setting mechanisms shall not be taken into account when calculating the climate and other environment-related indicatorsmeans the indicators listed in the section ‘Mandatory key indicator on energy consumption’ of Table 2 of the Annex, in the section ‘Supplementary key indicators on energy and GHG emissions’ of Table 3 of the Annex, and in the section ‘Optional indicators’ of Table 4 of the Annex;.

Where information relating to the climate and other environment-related indicatorsmeans the indicators listed in the section ‘Mandatory key indicator on energy consumption’ of Table 2 of the Annex, in the section ‘Supplementary key indicators on energy and GHG emissions’ of Table 3 of the Annex, and in the section ‘Optional indicators’ of Table 4 of the Annex; is not readily available, the information referred to in Article 6(1), first subparagraph, point (j), Article 19(1), first subparagraph, point (h), Article 51(1), point (g), or Article 66(5) of Regulation (EU) 2023/1114 shall contain estimates, together with details of the best efforts used to obtain that information, including by conducting additional research, cooperating with third party data providers or external experts or making reasonable assumptions.

1. the fact that estimates have been used and a clear indication of which sustainability indicators are provided based on estimates;

2. the methodology used to calculate the climate and other environment-related indicatorsmeans the indicators listed in the section ‘Mandatory key indicator on energy consumption’ of Table 2 of the Annex, in the section ‘Supplementary key indicators on energy and GHG emissions’ of Table 3 of the Annex, and in the section ‘Optional indicators’ of Table 4 of the Annex;, including a description of deviations from the calculation guidance referred to in paragraph 5, second and third subparagraphs, an explanation of the reasons for such deviations, and the main assumptions and precautionary principles underlying those estimates.

1. the methodology to estimate missing, unreported, or underreported metrics;

2. the external datasets used in the estimation of missing, unreported or underreported metrics;

3. the name and a hyperlink to the website of the external provider of the data on which the estimates are based, where relevant; and

4. the methodology used to offset their energy consumption in accordance with paragraph 6, where relevant.

Where any information referred to in points (a) to (d) is not provided, it shall be indicated in a clear manner that that information is not included.