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🔗 Back to Summary. 🇫🇷 French Version: 2024R2902_FR.2. Back to Summary of LVL1. Direct link to EUR-LEX.
Article 1 – General provisions ⬅️ | ➡️ Article 3 – Reporting remittance dates
Article 2 - Reporting reference dates
1.
For the purposes of the reporting requirement referred to in Article 22(1) of Regulation (EU) 2023/1114, issuers shall submit information to competent authorities on a quarterly reporting basis, with the following reporting reference dates: 31 March, 30 June, 30 September and 31 December.
2.
The first reference date shall be the one corresponding to the quarter in which the issue value of the asset-referenced token is higher than the threshold referred to in Article 22(1) of Regulation (EU) 2023/1114.
3.
The last reference date shall be the one corresponding to the third consecutive quarter in which the issue value of the asset-referenced token is lower than the threshold referred to in Article 22(1) of Regulation (EU) No 2023/1114.