> 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/mica/title-ix-transitional-and-final-provisions-art.-140-149/article-142.md).

# Article 142

|                 |                                                                                 |
| --------------- | ------------------------------------------------------------------------------- |
| **Instrument**  | Regulation (EU) 2023/1114 (MiCA)                                                |
| **Source**      | [EUR-Lex](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R1114) |
| **Status**      | In force                                                                        |
| **Review rule** | Legal-text changes require human review                                         |

## Report on latest developments in crypto-assets

1. By 30 December 2024 and after consulting EBA and ESMA, the Commission shall present a report to the European Parliament and the Council on the latest developments with respect to [crypto-assets](https://www.mica.wtf/definitions/definitions/mica/crypto-asset), in particular on matters that are not addressed in this Regulation, accompanied, where appropriate, by a legislative proposal.
2. The report referred to in paragraph 1 shall contain at least the following:
   1. an assessment of the development of decentralised-finance in markets in [crypto-assets](https://www.mica.wtf/definitions/definitions/mica/crypto-asset) and of the appropriate regulatory treatment of decentralised crypto-asset systems without an [issuer](https://www.mica.wtf/definitions/definitions/mica/issuer) or [crypto-asset service provider](https://www.mica.wtf/definitions/definitions/mica/crypto-asset-service-provider), including an assessment of the necessity and feasibility of regulating decentralised finance;
   2. an assessment of the necessity and feasibility of regulating lending and borrowing of crypto-assets;
   3. an assessment of the treatment of services associated to the transfer of [e-money tokens](https://www.mica.wtf/definitions/definitions/mica/electronic-money-token), where not addressed in the context of the review of Directive (EU) 2015/2366;
   4. an assessment of the development of markets in unique and non-fungible crypto-assets and of the appropriate regulatory treatment of such crypto-assets, including an assessment of the necessity and feasibility of regulating [offerors](https://www.mica.wtf/definitions/definitions/mica/offeror) of unique and non-fungible crypto-assets as well as providers of services related to such crypto-assets.

***

#### Level 2 instruments

* [Joint EBA/ESMA Report — Recent Developments in Crypto-Assets (Art. 142 MiCAR)](/eu-level/soft-law/reports-and-advice/joint-report-on-recent-developments-in-crypto-assets-art-142-micar.md) — Report


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