> For the complete documentation index, see [llms.txt](https://www.mica.wtf/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://www.mica.wtf/eu-level/q-and-a/esma-qa-2845-whitepaper-xbrl-format.md).

# Modified white papers: XBRL format

|                 |                                                                                  |
| --------------- | -------------------------------------------------------------------------------- |
| **Authority**   | ESMA                                                                             |
| **Q\&A ID**     | ESMA\_QA\_2845                                                                   |
| **Status**      | Answer Published                                                                 |
| **Published**   | 12 May 2026                                                                      |
| **Legal basis** | Reg. (EU) 2024/2984                                                              |
| **Source**      | [ESMA Q\&A](https://www.esma.europa.eu/publications-data/questions-answers/2845) |

### Question

When a reporting entity notifies a modification of a white paper originally submitted before the Commission Implementing [Regulation (EU) 2024/2984](/eu-level/technical-standards/its/implementing-technical-standards-forms-formats-templates-crypto-asset-white-papers.md)'s entry into application on 23 December 2025, must the modified white paper be submitted in machine-readable format?

***

### Answer

Yes. Since the entry into application of the formatting requirements on 23 December 2025, in the case(s) where a reporting entity notifies a modified white paper, and the original white paper was notified and published prior to the requirement, the reporting entity should prepare the modified white paper in the machine-readable format.

However, this does not mean that reporting entities who notified and published a white paper prior to the entry into application of the requirement on 23 December 2025 are automatically compelled to now submit a modified white paper. This guidance only applies when a ‘significant new factor’ triggers the white paper modification requirement. In other words, the entry into application of the ITS does not constitute a ‘significant new factor’.

***

**Source:** [ESMA original document](https://www.esma.europa.eu/publications-data/questions-answers/2845)

### Related

* [crypto-asset](https://github.com/jakesenfti/micawtf/blob/main/spaces/definitions/mica/crypto-asset.md) — defined term used on this page
* [crypto-asset](https://github.com/jakesenfti/micawtf/blob/main/spaces/definitions/tofr/crypto-asset.md) — defined term used on this page


---

# Agent Instructions
This documentation is published with GitBook. GitBook is the documentation platform designed so that both humans and AI agents can read, navigate, and reason over technical content effectively. Learn more at gitbook.com.

## Querying This Documentation
If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question.

Perform an HTTP GET request on the current page URL with the `ask` query parameter, and the optional `goal` query parameter:

```
GET https://www.mica.wtf/eu-level/q-and-a/esma-qa-2845-whitepaper-xbrl-format.md?ask=<question>&goal=<endgoal>
```

`ask` is the immediate question: it should be specific, self-contained, and written in natural language.
`goal` is optional and describes the broader end goal you are ultimately trying to accomplish on behalf of the user. GitBook uses it to tailor the answer towards what is most useful for that goal.

The response will contain a direct answer to the question and relevant excerpts and sources from the documentation.

Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.