Source: OJ L, 2024/2984, 3.12.2024Current language: DE
- Markets in crypto-assets
ART/EMT issuer
- ITS on crypto-asset white papers
Artikel 3 Taxonomiedateien
Summary What does Article 3 of the ITS on crypto-asset white papers say?
This is a notably brief article that grants ESMA a discretionary power to support the technical implementation of the regulation.
It directly builds on Article 2, which establishes the requirement to use XBRL taxonomy when drawing up crypto-asset white papers.
Article 3 simply allows ESMA to make those taxonomy files publicly available in a machine-readable and downloadable format, facilitating practical compliance for those preparing white papers.
Important points:
- ESMA may publish machine-readable and downloadable XBRL taxonomy files — this is a discretionary power, not an obligation.
- The taxonomy files referenced are those established under Article 2(2) of this regulation.
- This article supports those drawing up crypto-asset white papers by potentially providing accessible technical resources for compliance.
Springlex's summary of the article, a reading aid, not a substitute for the legal text.
Die ESMA kann maschinenlesbare und herunterladbare XBRL-Taxonomiedateien auf der Grundlage der in Artikel 2 Absatz 2 genannten Taxonomie veröffentlichen.
Springlex and this text is meant purely as a documentation tool and has no legal effect. No liability is assumed for its content. The authentic version of this act is the one published in the Official Journal of the European Union.