EBA Explainer — MiCAR Templates
Authority
EBA
Date
December 2024
Addressees
Issuers, offerors, CASPs; competent authorities
Status
Published
Source
EBA Explainer on MiCAR templates · EBA
Overview
This non-binding EBA explainer guides users through the MiCA-related templates published by the EBA and the ESAs (white paper, classification opinion, supervisory reporting, complaints handling, and related forms). It supports practical implementation by issuers, offerors, CASPs and competent authorities.
Key points
Maps the different MiCA templates and explains how they fit together.
Covers white-paper templates, classification opinion/explanation templates and supervisory reporting templates.
Provides practical guidance for issuers, offerors and CASPs preparing submissions.
Helps reduce inconsistent use of templates across Member States.
Complements the joint ESA Article 97 guidelines and the EBA supervisory-reporting guidelines.
Is informational only — does not modify the binding ITS or guidelines that introduce the templates.
Full document
Available on the EBA website (PDF).
The EBA has developed these tables for illustrative purposes only.
In case of mismatches between the indications provided in this document and the regulatory
requirements laid down in MiCAR, the latter prevail at all times.
Credit institutions
Credit institutions
Credit institutions
E - money institutions
E - money institutions
E - money institutions
Other
Applicable reporting threshold for the templates
List of templates
ART
EMT EU currency
EMT non - EU
ART
EMT EU currency
EMT non - EU
ART
Applicable reporting threshold for the templates
S 01.00 - NUMBER OF HOLDERS - AT REFERENCE DATE (ITS Art. 22)
• If issue value of the token is higher than 100M EUR • If issue value of the token is below than 100M EUR, but CA requires template
S 02.00 - VALUE OF THE TOKEN ISSUED AND THE SIZE OF THE RESERVE OF ASSETS (ITS Art. 22)
1
1
2
2
• If issue value of the token is higher than 100M EUR • If issue value of the token is below than 100M EUR, but CA requires template
S 03.01 - COMPOSITION OF THE RESERVE OF ASSETS BY TYPE OF ASSETS ANDMATURITIES (ITS Art. 22)
3
3
• If issue value of the token is higher than 100M EUR • If issue value of the token is below than 100M EUR, but CA requires template
S 03.02 - COMPOSITION OF THE RESERVE OF ASSETS BY COUNTERPARTY/ISSUER (ITS Art. 22)
3
3
• If issue value of the token is higher than 100M EUR • If issue value of the token is below than 100M EUR, but CA requires template
S 03.03 - MATURITY LADDER FOR THE COMPOSITION OF THE RESERVE OF ASSETS (EBA GL)
• If issue value of the token is higher than 100M EUR • If issue value of the token is below than 100M EUR, but CA requires template
S 04.01 - TRANSACTIONS PER DAY - AVERAGE (ITS Art. 22)
• If issue value of the token is higher than 100M EUR • If issue value of the token is below than 100M EUR, but CA requires template
S 04.02 - TRANSACTIONS PER DAY - AVERAGE_EU (ITS Art. 22)
• If issue value of the token is higher than 100M EUR • If issue value of the token is below than 100M EUR, but CA requires template
S 04.03 - TRANSACTIONS AND TRANSFERS PER DAY BETWEEN NON - CUSTODIAL WALLETS - AVERAGE (ITS Art 22)
• If issue value of the token is higher than 100M EUR • If issue value of the token is below than 100M EUR, but CA requires template
S 04.04 - METHODOLOGY USED FOR TEMPLATE S 04.03 (ITS Art. 22)
• If issue value of the token is higher than 100M EUR • If issue value of the token is below than 100M EUR, but CA requires template
S 05.00 - TRANSACTIONS PER DAY THAT ARE ASSOCIATED TO USES AS A MEANS OF EXCHANGE WITHIN A SINGLE CURRENCY AREA - AVERAGE (ITS Art. 22)
• If issue value of the token is higher than 100M EUR • If issue value of the token is below than 100M EUR, but CA requires template
S 09.01 - OWNFUNDS REQUIREMENTS (EBA GL)
4
4
• No threshold
S 09.02 - COMPOSITION OF AVAILABLE OWNFUNDS CET1 (EBA GL)
4
4
• No threshold
S 10.01 - ADDITIONAL INFORMATION FOR SIGNIFICANCE ASSESSMENT (EBA GL)
• If issue value of the token is higher than 100M EUR • If issue value of the token is below than 100M EUR, but CA requires template
S 10.02 - ADDITIONAL INFORMATION FOR SIGNIFICANCE ASSESSMENT - Holder of qualifying holdings (EBA GL)
• If issue value of the token is higher than 100M EUR • If issue value of the token is below than 100M EUR, but CA requires template
S 10.03 - TRANSACTIONS PER DAY THAT ARE ASSOCIATED TO ITS USES AS A MEANS OF EXCHANGE - AVERAGE (EBA GL)
• If issue value of the token is higher than 100M EUR • If issue value of the token is below than 100M EUR, but CA requires template
Applicable conditionalities:
Issuers to fill in only rows from 0010 to 0040 of the template
Issuers not subject to hold a reserve of asset to fill in only rows from 0010 to 0040
Template to be submitted if the EMT is significant or if the CA has otherwise required the issuer to hold a reserve of assets (Article 58(2) MiCAR)
Template to be submitted if the EMT is significant or if the CA has otherwise required the issuer to comply with the own funds requirements (Article 58(2) MiCAR)
Submit template
Conditionality applies, see footnotes
The EBA has developed these tables for illustrative purposes only. In case of mismatches between the indications provided in this document and the regulatory requirements laid down in MiCAR, the latter prevail at all times.
List of templates
ART
EMT EU currency
EMT non - EU currency
Applicable reporting threshold
S 06.00 - INFORMATION ON HOLDERS (ITS Art. 22)
• No threshold
S 06.01 - INFORMATION ON HOLDERS_legal entities (EBA GL)
• No threshold
S 06.02 - INFORMATION ON HOLDERS_natural persons (EBA GL)
• No threshold
S 07.01 - TRANSACTIONS DURING REPORTING PERIOD - TOTAL (ITS Art. 22)
• No threshold
S 07.02 - TRANSACTIONS DURING REPORTING PERIOD - TOTAL_EU (ITS Art. 22)
• No threshold
S 07.03 - TRANSACTIONS THAT ARE ASSOCIATED TO ITS USES AS A MEANS OF EXCHANGE WITHIN A SINGLE CURRENCY AREA - TOTAL (ITS Art. 22)
• No threshold
S 07.04 - DISTRIBUTED LEDGER ADDRESSES FOR MAKING TRANSFERS ON BEHALF OF CLIENTS (ITS Art. 22)
• No threshold
S 07.05 - TRANSACTIONS DURING REPORTING PERIOD THAT ARE ASSOCIATED TO ITS USES AS A MEANS OF EXCHANGE - TOTAL (EBA GL)
• No threshold
S 08.00 - TOKEN HELD BY CASP (ITS Art. 22)
• No threshold
Related
distributed ledger — defined term used on this page
reserve of assets — defined term used on this page
issuer — defined term used on this page
funds — defined term used on this page
funds — defined term used on this page
funds — defined term used on this page
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