4.2 Proportionality, frequency and format

To ensure the proportional application of the Guidelines, competent authorities should collect the information laid down in templates S 01.00, S 02.00, S 03.01, S 03.02, S 04.01, S 04.02, S 04.03 and S 04.04 of Annex I to Commission Implementing Regulation (EU) 2024/2902 from issuers of EMTs denominated in a currency that is an official currency of a Member State, and in templates S 03.03, S 10.01, S 10.02 and S 10.03 of Annex I to these Guidelines from issuers of ARTs and EMTs with an issue value higher than EUR 100 000 000.

Competent authorities may require issuers with an issue value of less than EUR 100 000 000 to report the data included in the templates mentioned in the previous paragraph. In such cases, issuers should use the same templates and instructions as laid down in Annexes I and II to these Guidelines and Annexes I and II to Commission Implementing Regulation (EU) 2024/2902.

Issuers should submit the information laid down in paragraphs 10, 11, 12 and 13 of these Guidelines on a quarterly basis, on the following reference and remittance dates:

• a. quarterly reporting reference dates: 31 March, 30 June, 30 September and 31 December;
• b. quarterly reporting remittance dates: 12 May, 11 August, 11 November and 11 February.

For the purposes of reporting according to paragraph 15, the information included in paragraphs 10, 11, 12 and 13 of these Guidelines will be submitted to the EBA on a quarterly basis, on the same reference and remittance dates as laid down in the previous paragraph.

The first reference date for reporting of the information included in templates S 09.01 and S 09.02 of Annex I should be 30 June 2025.

The first reference date for reporting of the information included in templates S 01.00, S 02.00, S 03.01, S 03.02, S 04.01, S 04.02, S 04.03 and S 04.04 of Annex I to Commission Implementing Regulation (EU) 2024/2902 for issuers of EMTs denominated in a currency that is an official currency of a Member State, and in templates S 03.03, S 10.01, S 10.02 and S 10.03 of Annex I to these Guidelines for issuers of ARTs and EMTs, should be the one corresponding to the quarter in which the issue value of the ART or EMT is higher than the threshold referred to in paragraph 16 or in which the competent authority has required issuers to report this information.

By way of derogation from paragraph 18, the remittance date for the submission of the templates with reference date 30 June 2025 should be 1 September 2025.

The last reference date should 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 paragraph 16.

Issuers should submit the information referred to in these Guidelines in the data exchange formats and representations specified by the competent authorities, and in accordance with the data point definition included in the data point model and the validation formulae specified in Annex V, as well as the following specifications:

• a. Information that is not required or not applicable should not be included in a data submission.
• b. Numeric values should be submitted as facts according to the following:

• c. Competent authorities should require issuers of ARTs and EMTs to associate the data submitted in accordance with these Guidelines with the information listed and specified under paragraph 8 of Annex II.