+ANNESS IV RAPPORTAR GĦAL FORNITURI TA’ SERVIZZI TAL-KRIPTOASSI — STRUZZJONIJIET
---+1. This Annex contains the instructions for the reporting of the templates for crypto-asset service …
---+2. This Annex consists of three different sets of templates: (a) Information on holders (S 06.00) …
---+3. For each template, legal references are provided. Further detailed information regarding more …
---+4. The following general notation is followed in the instructions: {Template; Row; Column; z-axis}.
---+5. Crypto-asset service providers shall provide to the issuers the information specified in this …
---+6. Crypto-asset service providers shall provide the three sets of templates in this Annex to the …
---+7. Template S 06.00, following Article 22(3) of Regulation (EU) 2023/1114, contains the information …
---+8. This template shall contain information as at the end of the reference date, in line with …
---+9. Template S 07.01, following Article 22(3) of Regulation (EU) 2023/1114, contains the information …
---+10. Crypto-asset service providers shall follow the below approach for determining which …
---+11. The location of the originator and the beneficiary involved in the transactions shall be …
---+12. Those transactions shall be in scope of this template, where at least one of the holders …
---+13. The issuer shall determine the value of the transactions following the valuation method defined …
---+14. Template S 07.01 shall include a breakdown for the transactions: (a) of which made within the …
---+15. Template S 07.01 shall be reported separately for each country related to the transactions. The …
---+16. The only difference between Template S 07.02 and Template S 07.01 is that Template S 07.02 is …
---+17. Template S 07.03, following Article 22(3) of Regulation (EU) 2023/1114, contains the …
---+18. This template shall follow the requirements set out by Delegated Regulation [(2024) 6910].
---+19. This template shall be reported separately for each single currency area as specified in …
---+20. Crypto-asset service providers shall provide to the issuers the public distributed ledger …
---+21. Template S 08.00 shall include information on the number and amount of the token in scope for …
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ANNESS IV RAPPORTAR GĦAL FORNITURI TA’ SERVIZZI TAL-KRIPTOASSI — STRUZZJONIJIET
ANNESS IV
RAPPORTAR GĦAL FORNITURI TA’ SERVIZZI TAL-KRIPTOASSI — STRUZZJONIJIET
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Werrej
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PARTI I:
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STRUZZJONIJIET ĠENERALI
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I.
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Struttura
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II.
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Ambitu tar-rapportar
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PARTI II:
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INFORMAZZJONI DWAR ID-DETENTURI (S 06.00)
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III.
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Rimarki ġenerali dwar il-Mudell S 06.00
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IV.
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Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 06.00
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PARTI III:
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INFORMAZZJONI DWAR IT-TRANŻAZZJONIJIET (S 07.01, S 07.02, S 07.03 u S 07.04)
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V.
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Rimarki ġenerali dwar il-Mudell S 07.01
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VI.
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Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 07.01
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VII.
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Rimarki ġenerali dwar il-Mudell S 07.02
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VIII.
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Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 07.02
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IX.
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Rimarki ġenerali dwar il-Mudell S 07.03
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X.
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Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 07.03
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XI.
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Rimarki ġenerali dwar il-Mudell S 07.04
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XII.
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Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 07.04
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PARTI IV:
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INFORMAZZJONI DWAR TOKEN (S 08.00)
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XIII.
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Rimarki ġenerali dwar il-Mudell S 08.00
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XIV.
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Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 08.00
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PARTI I:
STRUZZJONIJIET ĠENERALI
I. Struttura
1. Dan l-Anness fih l-istruzzjonijiet għar-rapportar tal-mudelli għall-fornituri ta’ servizzi tal-kriptoassi.
2. Dan l-Anness jikkonsisti fi tliet settijiet differenti ta’ mudelli:
(a)
Informazzjoni dwar id-detenturi (S 06.00);
(b)
Informazzjoni dwar it-tranżazzjonijiet (S 07.01, S 07.02, S 07.03 u S 07.04);
(c)
Informazzjoni dwar token (S 08.00).
3. Għal kull mudell huma pprovduti referenzi legali. Aktar informazzjoni dettaljata rigward aspetti aktar ġenerali tar-rapportar ta’ kull blokka ta’ mudelli u struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi hija inkluża f’din il-parti tar-Regolament ta’ Implimentazzjoni.
4. Fl-istruzzjonijiet tintuża n-notazzjoni ġenerali li ġejja: {Mudell; Ringiela; Kolonna; assi-z}.
II. Ambitu tar-rapportar
5. Il-fornituri ta’ servizzi tal-kriptoassi għandhom jipprovdu lill-emittenti l-informazzjoni speċifikata f’dan l-Anness, f’konformità mal-Artikolu 1(2) u mal-Artikolu 3(2) ta’ dan ir-Regolament ta’ Implimentazzjoni.
6. Il-fornituri ta’ servizzi tal-kriptoassi għandhom jipprovdu t-tliet settijiet ta’ mudelli f’dan l-Anness lill-emittenti rispettivi separatament għal kull token irreferenzjat ma’ assi skont l-Artikolu 22(3) tar-Regolament (UE) 2023/1114, filwaqt li jindikaw lill-emittent liema token huwa s-suġġett ta’ sottomissjoni partikolari, il-kodiċi ta’ identifikazzjoni, ir-referenza jew l-isem tat-token, fejn disponibbli, abbażi tal-white paper ippubblikata għat-token.
PARTI II:
INFORMAZZJONI DWAR ID-DETENTURI (S 06.00)
III. Rimarki ġenerali dwar il-Mudell S 06.00
7. Il-mudell S 06.00, skont l-Artikolu 22(3) tar-Regolament (UE) 2023/1114, fih l-informazzjoni dwar id-detenturi li hija meħtieġa biex l-emittenti jikkonformaw mar-rekwiżiti ta’ rapportar stabbiliti f’dan ir-Regolament ta’ Implimentazzjoni.
8. Dan il-mudell għandu jkun fih l-informazzjoni skont tmiem id-data ta’ referenza, skont il-mudell S 01.00 “Għadd ta’ detenturi — fid-data ta’ referenza” għall-emittenti kif ippreżentat fl-Anness I u II ta’ dan ir-Regolament. Il-pajjiż ta’ detentur għandu jiġi ddeterminat mill-post tad-detenturi kif ġej:
(a)
għall-persuni fiżiċi, ir-residenza abitwali tagħhom;
(b)
għall-persuni ġuridiċi, l-indirizz tal-uffiċċju rreġistrat.
IV. Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 06.00
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Kolonna
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Referenzi legali u struzzjonijiet
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0010
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Isem
L-isem sħiħ għall-persuni fiżiċi u l-isem uffiċjali rreġistrat għall-persuni ġuridiċi, inkluża kwalunkwe referenza għat-tip ta’ kumpanija f’konformità mal-liġi nazzjonali tal-kumpaniji, f’konformità mal-identifikatur uniku pprovdut tad-detentur fil-kolonna 0020 ta’ dan il-mudell.
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0020
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Kodiċi
Il-kodiċi bħala parti minn identifikatur tar-ringiela jrid ikun uniku għal kull entità rapportata. Il-kodiċi għandu jkun uniku u użat b’mod konsistenti fil-formuli kollha u tul iż-żmien. Il-kodiċi għandu dejjem ikollu valur.
Il-kodiċi tad-detentur, bħan-numru ta’ identifikazzjoni nazzjonali għal persuni fiżiċi jew il-kodiċi ta’ identifikatur ta’ entità ġuridika (legal entity identifier, LEI) għal persuni ġuridiċi, jew kwalunkwe identifikatur uffiċjali applikabbli ieħor disponibbli. Jekk ikun disponibbli LEI, dan il-LEI għandu jiġi rrapportat.
Sabiex jiġi ffaċilitat il-proċess ta’ rikonċiljazzjoni tad-data tal-emittenti, għandu jitqies l-approċċ li ġej meta jiġi rrapportat il-kodiċi. Hemm żewġ listi li jikkonsistu f’tipi differenti ta’ kodiċijiet, waħda għall-persuni fiżiċi, u waħda għall-entitajiet ġuridiċi. Il-fornituri ta’ servizzi tal-kriptoassi għandhom jirrapportaw l-ewwel tip ta’ kodiċi disponibbli mil-lista speċifikata fil-kolonna 0030, billi jibdew mill-ewwel għażla fil-lista, imbagħad jinżlu waħda waħda għall-bqija tal-opzjonijiet, f’każ li dak it-tip ta’ identifikatur tad-detentur ma jkunx disponibbli.
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0030
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Tip ta’ kodiċi
Tipi ta’ kodiċijiet ta’ persuni fiżiċi:
1. Numru ta’ identifikazzjoni nazzjonali
2. Numru ta’ identifikazzjoni tat-taxxa nazzjonali
3. Numru tal-passaport
4. Tip ieħor ta’ numru ta’ identifikazzjoni
Tipi ta’ kodiċijiet ta’ persuni ġuridiċi:
1. Kodiċi tal-identifikatur ta’ entità ġuridika (LEI)
2. Numru tar-reġistrazzjoni nazzjonali uffiċjali jew Identifikatur Uniku Ewropew (EUID) disponibbli skont id-Direttiva (UE) 2017/1132 tal-Parlament Ewropew u tal-Kunsill (1)
3. Numru ta’ identifikazzjoni tat-taxxa uffiċjali rreġistrat
4. Tip ieħor ta’ numru ta’ identifikazzjoni
It-tip tal-kodiċi għandu jiġi rapportat dejjem.
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0040
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Bejgħ bl-imnut/mhux bl-imnut
Inkludi l-Bejgħ bl-Imnut jew Mhux bl-imnut, abbażi tad-detentur fl-ambitu.
Il-bejgħ bl-imnut għandu jiġi inkluż f’każ li d-detentur fil-kamp ta’ applikazzjoni jikkwalifika bħala detentur bl-imnut, kif definit fl-Artikolu 3(1), il-punt 37, tar-Regolament (UE) 2023/1114.
Inkella għandu jiġi inkluż mhux bl-imnut.
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0050
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Pajjiż
Inkludi l-isem tal-pajjiż tad-detentur fl-ambitu, f’konformità mal-punt 8 ta’ dan l-Anness.
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(1)
Id-Direttiva (UE) 2017/1132 tal-Parlament Ewropew u tal-Kunsill tal-14 ta’ Ġunju 2017 dwar ċerti aspetti tal-liġi dwar il-kumpaniji (ĠU L 169, 30.6.2017, p. 46, ELI: http://data.europa.eu/eli/dir/2017/1132/oj).
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Ringiela
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Referenzi legali u struzzjonijiet
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Il-fornituri ta’ servizzi tal-kriptoassi għandhom jallokaw ringiela waħda għal kull detentur speċifiku fil-kamp ta’ applikazzjoni.
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PARTI III:
INFORMAZZJONI DWAR IT-TRANŻAZZJONIJIET (S 07.01, S 07.02, S 07.03 u S 07.04)
V. Rimarki ġenerali dwar il-Mudell S 07.01
9. Il-mudell S 07.01, skont l-Artikolu 22(3) tar-Regolament (UE) 2023/1114, fih l-informazzjoni dwar it-tranżazzjonijiet li hija meħtieġa biex l-emittenti jikkonformaw mar-rekwiżiti ta’ rapportar stabbiliti f’dan ir-Regolament ta’ Implimentazzjoni. Il-mudell S 07.01 għandu jinkludi informazzjoni dwar l-għadd totali u l-valur aggregat totali tat-tranżazzjonijiet matul il-perjodu tar-rapportar, ippreżentati separatament għall-pajjiżi fl-ambitu tar-rapportar.
10. Il-fornituri ta’ servizzi tal-kriptoassi għandhom isegwu l-approċċ ta’ hawn taħt biex jiddeterminaw liema tranżazzjonijiet għandhom jinkludu fl-ambitu ta’ dan il-mudell:
(a)
Tranżazzjonijiet, fejn il-fornitur ta’ servizzi tal-kriptoassi jkun involut u jaġixxi bħala l-fornitur ta’ servizzi tal-kriptoassi għall-benefiċjarju jew għall-prenditur tat-tranżazzjoni. F’dawn il-każijiet, l-oriġinatur jew il-pagatur tat-tranżazzjoni jkun jew qed jinteraġixxi wkoll permezz ta’ fornitur ta’ servizzi tal-kriptoassi; jew mingħajr l-involviment ta’ fornitur ta’ servizzi tal-kriptoassi, pereżempju permezz tal-kartiera mhux ta’ kustodja tiegħu.
(b)
Tranżazzjonijiet, fejn il-fornitur ta’ servizzi tal-kriptoassi jkun involut u jaġixxi bħala l-fornitur ta’ servizzi tal-kriptoassi għall-oriġinatur jew għall-pagatur tat-tranżazzjoni. F’dawn il-każijiet, il-benefiċjarju jew il-prenditur tat-tranżazzjoni jkun qed jinteraġixxi mingħajr l-involviment ta’ fornitur ta’ servizzi tal-kriptoassi, pereżempju bil-kartiera mhux ta’ kustodja tiegħu. Dawn it-tipi ta’ tranżazzjonijiet jiġu kkalkolati u rrapportati fuq bażi tal-aħjar sforz, minħabba l-informazzjoni limitata li l-fornitur ta’ servizzi tal-kriptoassi tal-oriġinatur jew tal-pagatur tat-tranżazzjoni jaf ikollu fuq iż-żewġ detenturi involuti fit-trasferimenti.
11. Il-post tal-oriġinatur u tal-benefiċjarju involut fit-tranżazzjonijiet għandu jkun, skont l-approċċ għad-definizzjoni tal-pajjiż tad-detenturi fil-mudell S 01.00 “Għadd ta’ detenturi — fid-data ta’ referenza”, kif ġej:
(a)
għall-persuni fiżiċi, ir-residenza abitwali tagħhom;
(b)
għall-persuni ġuridiċi, l-indirizz tal-uffiċċju rreġistrat.
12. Dawk it-tranżazzjonijiet għandhom ikunu fil-kamp ta’ applikazzjoni ta’ dan il-mudell, meta mill-inqas wieħed mid-detenturi involuti fit-tranżazzjoni jkun jinsab fl-Unjoni. Barra minn hekk, meta t-token ikun referenzjat ma’ munita uffiċjali ta’ wieħed mill-Istati Membri tal-Unjoni, it-tranżazzjonijiet fejn iż-żewġ detenturi involuti jkunu jinsabu barra mill-Unjoni għandhom jiġu inklużi wkoll fl-ambitu tar-rapportar.
13. L-emittent għandu jiddetermina l-valur tat-tranżazzjonijiet bil-metodu ta’ valwazzjoni definit fl-Artikolu 4(3) tar-Regolament Delegat [C(2024) 6910].
14. Il-mudell S 07.01 għandu jinkludi diżaggregazzjoni għat-tranżazzjonijiet:
(a)
li minnhom magħmula fil-pajjiż;
(b)
li minnhom tranżazzjoni riċevuta lejn il-pajjiż;
(c)
li minnhom tranżazzjoni mibgħuta mill-pajjiż.
15. Il-mudell S 07.01 għandu jiġi rrapportat separatament għal kull pajjiż relatat mat-tranżazzjonijiet. Il-pajjiżi tat-tranżazzjoni huma l-pajjiżi ta’ residenza tad-detenturi involuti fit-tranżazzjoni, inkluż il-pajjiż tal-oriġinatur u l-pajjiż tal-benefiċjarju tat-tranżazzjoni.
VI. Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 07.01
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Ringiela
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Referenzi legali u struzzjonijiet
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0010
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Tranżazzjonijiet matul il-perjodu ta’ rapportar — total
Għal dak il-pajjiż determinat mill-assi-z, dawk it-tranżazzjonijiet meta l-post tal-oriġinatur jew il-post tal-benefiċjarju jinsab f’dak il-pajjiż.
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0020
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Li minnhom magħmula fil-pajjiż
Għal dak il-pajjiż determinat mill-assi-z, dawk it-tranżazzjonijiet fejn kemm il-post tal-oriġinatur kif ukoll il-post tal-benefiċjarju jkunu f’dak il-pajjiż.
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0030
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Li minnhom tranżazzjoni riċevuta lejn il-pajjiż
Għal dak il-pajjiż determinat mill-assi-z, dawk it-tranżazzjonijiet fejn il-post tal-oriġinatur ikun barra minn dak il-pajjiż u l-post tal-benefiċjarju jinsab f’dak il-pajjiż.
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0040
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Li minnhom tranżazzjoni mibgħuta mill-pajjiż
Għal dak il-pajjiż determinat mill-assi-z, dawk it-tranżazzjonijiet fejn il-post tal-oriġinatur ikun jinsab f’dak il-pajjiż u l-post tal-benefiċjarju jkun barra minn dak il-pajjiż.
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Kolonna
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Referenzi legali u struzzjonijiet
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0010
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Għadd
L-għadd totali ta’ tranżazzjonijiet fil-perjodu ta’ rapportar.
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0020
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Ammont
Il-valur aggregat totali tat-tranżazzjonijiet fil-perjodu ta’ rapportar.
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VII. Rimarki ġenerali dwar il-Mudell S 07.02
16. L-unika differenza bejn il-Mudell S 07.02 u l-Mudell S 07.01 hija li l-Mudell S 07.02 huwa għat-tranżazzjonijiet kollha fl-UE, inklużi tranżazzjonijiet ’il ġewwa u ’l barra, u għalhekk ma għandux l-assi-z li jiddetermina l-pajjiż fl-ambitu.
VIII. Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 07.02
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Ringiela
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Referenzi legali u struzzjonijiet
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0010
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Tranżazzjonijiet matul il-perjodu ta’ rapportar — total
Tranżazzjonijiet fejn jew il-post tal-oriġinatur jew il-post tal-benefiċjarju jkun fl-Unjoni.
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0020
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Li minnhom magħmula fl-UE
Tranżazzjonijiet fejn kemm il-post tal-oriġinatur kif ukoll il-post tal-benefiċjarju jkunu fl-Unjoni.
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0030
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Li minnhom tranżazzjoni riċevuta lejn l-UE
Tranżazzjonijiet fejn il-post tal-oriġinatur ikun barra mill-Unjoni u l-post tal-benefiċjarju jkun fl-Unjoni.
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0040
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Li minnhom tranżazzjoni mibgħuta mill-UE
Tranżazzjonijiet fejn il-post tal-oriġinatur ikun fl-Unjoni u l-post tal-benefiċjarju jkun barra mill-Unjoni.
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Kolonna
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Referenzi legali u struzzjonijiet
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0010
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Għadd
L-għadd totali ta’ tranżazzjonijiet fil-perjodu ta’ rapportar.
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0020
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Ammont
Il-valur aggregat totali tat-tranżazzjonijiet fil-perjodu ta’ rapportar.
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IX. Rimarki ġenerali dwar il-Mudell S 07.03
17. Il-mudell S 07.03, skont l-Artikolu 22(3) tar-Regolament (UE) 2023/1114, fih l-informazzjoni dwar it-tranżazzjonijiet li hija meħtieġa biex l-emittenti jikkonformaw mar-rekwiżiti ta’ rapportar stabbiliti f’dan ir-Regolament ta’ Implimentazzjoni. Għal dan il-mudell, għandhom ikunu fil-kamp ta’ applikazzjoni dawk it-tranżazzjonijiet li huma assoċjati mal-użi tat-token irreferenzjat ma’ assi bħala mezz ta’ skambju, skont l-Artikolu 22(1)(d) tar-Regolament (UE) 2023/1114.
18. Dan il-mudell għandu jsegwi r-rekwiżiti stabbiliti bir-Regolament Delegat [C(2024) 6910].
19. Dan il-mudell għandu jiġi rrapportat separatament għal kull żona ta’ munita unika kif speċifikat fl-Artikolu 3(5) tar-Regolament Delegat [C(2024) 6910].
X. Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 07.03
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Ringiela
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Referenzi legali u struzzjonijiet
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0010
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Tranżazzjonijiet matul il-perjodu ta’ rapportar — total
Għaż-żona ta’ munita unika ddeterminata permezz tal-assi-z, dawk it-tranżazzjonijiet li huma f’dik iż-żona ta’ munita unika, f’konformità mal-Artikolu 3(5) tar-Regolament Delegat [C(2024) 6910].
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Kolonna
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Referenzi legali u struzzjonijiet
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0010
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Għadd
L-għadd totali ta’ tranżazzjonijiet fil-perjodu ta’ rapportar.
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0020
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Ammont
Il-valur aggregat totali tat-tranżazzjonijiet fil-perjodu ta’ rapportar.
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assi-z
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Referenzi legali u struzzjonijiet
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Isem taż-żona ta’ munita unika
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Dan il-mudell għandu jiġi rrapportat separatament għal kull żona ta’ munita unika fl-ambitu. F’konformità mal-Artikolu 3(5) tar-Regolament Delegat [C(2024) 6910], l-assi-z għandu jipprovdi ż-żoni ta’ munita unika differenti kollha abbażi tal-post tad-detenturi involuti fit-tranżazzjonijiet fil-kamp ta’ applikazzjoni.
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XI. Rimarki ġenerali dwar il-Mudell S 07.04
20. Il-fornituri ta’ servizzi tal-kriptoassi għandhom jipprovdu lill-emittenti l-indirizzi tar-reġistru distribwit pubbliku li jużaw biex jagħmlu trasferimenti għan-nom tal-klijenti tagħhom. Dan biex ikun aktar faċli għall-emittenti jidentifikaw liema tranżazzjonijiet irreġistrati fir-reġistru distribwit iseħħu bejn kartieri mhux ta’ kustodja, biex jipprovdu aktar informazzjoni lill-emittenti għar-rapportar tal-mudelli tagħhom kif speċifikat fl-Anness I u II ta’ dan ir-Regolament ta’ Implimentazzjoni, speċjalment S 04.03 “Tranżazzjonijiet u trasferimenti kull ġurnata bejn kartieri mhux ta’ kustodja — medja”. Il-mudell S 07.04 “Indirizzi tar-reġistru distribwit biex isiru trasferimenti f’isem il-klijenti” jipprovdi din l-informazzjoni lill-emittenti.
XII. Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 07.04
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Kolonna
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Referenzi legali u struzzjonijiet
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0010
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Indirizz tar-reġistru distribwit
L-indirizzi tar-reġistru distribwit pubbliku li l-fornitur ta’ servizzi tal-kriptoassi juża biex jagħmel trasferimenti f’isem il-klijenti tiegħu.
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Ringiela
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Referenzi legali u struzzjonijiet
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Il-fornituri ta’ servizzi tal-kriptoassi għandhom jallokaw ringiela waħda għal kull indirizz tar-reġistru distribwit fil-kamp ta’ applikazzjoni.
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PARTI IV:
INFORMAZZJONI DWAR TOKEN (S 08.00)
XIII. Rimarki ġenerali dwar il-Mudell S 08.00
21. Il-mudell S 08.00 għandu jinkludi informazzjoni dwar l-għadd u l-ammont tat-token fil-kamp ta’ applikazzjoni għall-mudelli ta’ rapportar, li huma miżmuma mill-fornitur ta’ servizzi tal-kriptoassi, u fi ħdan tiegħu speċifikazzjoni tal-għadd u l-ammont ta’ dawk it-tokens miżmuma mill-klijenti tal-UE tal-fornitur ta’ servizzi tal-kriptoassi. Din l-informazzjoni għandha tiġi kondiviża mal-emittent, biex l-emittent jikkalkula b’mod preċiż il-valur aggregat tat-token tiegħu maħruġ fl-UE u r-riżerva relatata ta’ assi, speċjalment f’każ li t-token rispettiv jinħareġ fuq skala internazzjonali barra mill-UE wkoll.
XIV. Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 08.00
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Ringiela
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Referenzi legali u struzzjonijiet
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0010
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Token miżmum minn CASP
Dawk it-tokens li huma miżmuma mill-fornitur ta’ servizzi tal-kriptoassi.
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0020
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li minnhom miżmumin permezz ta’ klijenti tal-UE tas-CASP
Dawk it-tokens miżmumin mill-fornitur ta’ servizzi tal-kriptoassi, li huma miżmumin minn klijenti tal-fornitur ta’ servizzi tal-kriptoassi li jinsabu fl-Unjoni.
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Kolonna
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Referenzi legali u struzzjonijiet
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0010
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Għadd
L-għadd ta’ tokens fil-kamp ta’ applikazzjoni.
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0020
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Ammont
L-ammont ta’ tokens fil-kamp ta’ applikazzjoni.
Il-valur tat-tokens għandu jiġi ddeterminat bil-metodu ta’ valwazzjoni definit fl-Artikolu 4(3) tar-Regolament Delegat [C(2024) 6910].
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1. Ħarsa ġenerali
| Titlu |
Regolamentazzjoni |
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1. This Annex contains the instructions for the reporting of the templates for crypto-asset service …
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1.
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This Annex contains the instructions for the reporting of the templates for crypto-asset service providers.
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2. This Annex consists of three different sets of templates: (a) Information on holders (S 06.00) …
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2.
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This Annex consists of three different sets of templates:
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(a)
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Information on holders (S 06.00);
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(b)
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Information on transactions (S 07.01, S 07.02, S 07.03 and S 07.04);
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(c)
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Information on token (S 08.00).
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3. For each template, legal references are provided. Further detailed information regarding more …
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3.
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For each template, legal references are provided. Further detailed information regarding more general aspects of the reporting of each block of templates and instructions concerning specific positions are included in this part of the Implementing Regulation.
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4. The following general notation is followed in the instructions: {Template; Row; Column; z-axis}.
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4.
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The following general notation is followed in the instructions: {Template; Row; Column; z-axis}.
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II. Scope of reporting
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5. Crypto-asset service providers shall provide to the issuers the information specified in this …
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5.
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Crypto-asset service providers shall provide to the issuers the information specified in this Annex, in accordance with Articles 1(2) and 3(2) of this Implementing Regulation.
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6. Crypto-asset service providers shall provide the three sets of templates in this Annex to the …
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6.
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Crypto-asset service providers shall provide the three sets of templates in this Annex to the respective issuers separately for each asset-referenced token following Article 22(3) of Regulation (EU) 2023/1114, indicating to the issuer which token is the subject of a particular submission, the identification code, reference or name of the token, where available, based on the published crypto-asset white paper for the token.
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PART II: INFORMATION ON HOLDERS (S 06.00)
III. General remarks on Template S 06.00
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7. Template S 06.00, following Article 22(3) of Regulation (EU) 2023/1114, contains the information …
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7.
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Template S 06.00, following Article 22(3) of Regulation (EU) 2023/1114, contains the information on the holders that is necessary for the issuers to comply with the reporting requirements set out in this Implementing Regulation.
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8. This template shall contain information as at the end of the reference date, in line with …
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8.
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This template shall contain information as at the end of the reference date, in line with template S 01.00 ‘Number of holders – at reference date’ for issuers as presented in Annex I and II of this Regulation. The country of a holder shall be determined by the holders’ location as follows:
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(a)
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for natural persons, their habitual residence;
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(b)
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for legal persons, the registered office address.
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IV. Instructions concerning specific positions of Template S 06.00
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Column
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Legal references and instructions
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0010
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Name
The full name for natural persons and the official registered name for legal persons, including any references to the company type in accordance with the national company law, in accordance with the unique identifier provided of the holder in column 0020 of this template.
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0020
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Code
The code as part of a row identifier must be unique for each reported entity. The code shall be unique and used consistently across the templates and across time. The code shall always have a value.
The code of the holder, such as national identification number for natural persons or legal entity identifier (LEI) code for legal persons, or any other available applicable official identifier. If a LEI is available, this LEI shall be reported.
In order to facilitate the data reconciliation process of the issuers, the following approach shall be considered when reporting the code. There are two lists consisting different types of codes, one for natural persons, and one for legal entities. Crypto-asset service providers shall report the first available type of code from the list specified in column 0030, starting from the 1st option on the list, then moving down one by one for the rest of the options, in case that type of identifier is not available of the holder.
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0030
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Type of code
Types of codes of natural persons:
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1.
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National identification number
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4.
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Other type of identification number
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Types of codes of legal persons:
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1.
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Legal entity identifier (LEI) code
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2.
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Official national registration number or European Unique Identifier (EUID) made available under Directive (EU) 2017/1132 of the European Parliament and of the Council (1)
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3.
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Official registered tax number
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4.
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Other type of identification number
The type of code shall always be reported.
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0040
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Retail/Non-retail
Include Retail or Non-retail, based on the holder in scope.
Retail shall be included in case the holder in scope qualifies as a retail holder, as defined in Article 3(1), point 37, of Regulation (EU) 2023/1114.
Non-retail shall be included otherwise.
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0050
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Country
Include the name of the country of the holder in scope, in accordance with point 8 of this Annex.
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Row
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Legal references and instructions
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Crypto-asset service providers shall allocate one row for each specific holder in scope.
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PART III: INFORMATION ON TRANSACTIONS (S 07.01, S 07.02, S 07.03 and S 07.04)
V. General remarks on Template S 07.01
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9. Template S 07.01, following Article 22(3) of Regulation (EU) 2023/1114, contains the information …
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9.
|
Template S 07.01, following Article 22(3) of Regulation (EU) 2023/1114, contains the information on the transactions that is necessary for the issuers to comply with the reporting requirements set out in this Implementing Regulation. Template S 07.01 shall include information on the total number and total aggregate value of transactions during the reporting period, presented separately for the countries in the scope of reporting.
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10. Crypto-asset service providers shall follow the below approach for determining which …
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10.
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Crypto-asset service providers shall follow the below approach for determining which transactions to include in the scope of this template:
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(a)
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Transactions, where the crypto-asset service provider is involved and acts as the crypto-asset service provider of the beneficiary or payee of the transaction. In these cases, the originator or payer of the transaction is either also interacting via a crypto-asset service provider; or without crypto-asset service provider involvement, for example via its non-custodial wallet.
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(b)
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Transactions, where the crypto-asset service provider is involved and acts as the crypto-asset service provider of the originator or payer of the transaction. In these cases, the beneficiary or payee of the transaction is interacting without a crypto-asset service provider involvement, for example via its non-custodial wallet. These types of transactions are calculated and reported on a best effort basis, due to the limited information the crypto-asset service provider of the originator or payer of the transaction might have on both of the holders involved in the transfers.
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11. The location of the originator and the beneficiary involved in the transactions shall be …
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11.
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The location of the originator and the beneficiary involved in the transactions shall be, following the approach for defining the country of the holders in template S 01.00 ‘Number of holders – at reference date’, as follows:
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(a)
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for natural persons, their habitual residence;
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(b)
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for legal persons, the registered office address.
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12. Those transactions shall be in scope of this template, where at least one of the holders …
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12.
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Those transactions shall be in scope of this template, where at least one of the holders involved in the transaction is located within the Union. In addition, when the token references an official currency of one of the Member States of the Union, transactions where both of the holders involved are located outside of the Union shall also be included in the scope of reporting.
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13. The issuer shall determine the value of the transactions following the valuation method defined …
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13.
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The issuer shall determine the value of the transactions following the valuation method defined in Article 4(3) of Delegated Regulation [(2024) 6910].
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14. Template S 07.01 shall include a breakdown for the transactions: (a) of which made within the …
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14.
|
Template S 07.01 shall include a breakdown for the transactions:
|
(a)
|
of which made within the country;
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(b)
|
of which received transaction to the country;
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(c)
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of which sent transaction from the country.
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15. Template S 07.01 shall be reported separately for each country related to the transactions. The …
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15.
|
Template S 07.01 shall be reported separately for each country related to the transactions. The countries of a transaction are the countries of residence of the holders involved in the transaction, including the country of the originator and the country of the beneficiary of the transaction.
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VI. Instructions concerning specific positions of Template S 07.01
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Row
|
Legal references and instructions
|
|
0010
|
Transactions during reporting period - total
For the country determined by the z-axis, transactions where either the location of the originator or the location of the beneficiary is within that country.
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|
0020
|
Of which made within the country
For the country determined by the z-axis, transactions where both the location of the originator and the location of the beneficiary is within that country.
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0030
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Of which received transaction to the country
For the country determined by the z-axis, transactions where the location of the originator is outside of that country and the location of the beneficiary is within that country.
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0040
|
Of which sent transaction from the country
For the country determined by the z-axis, transactions where the location of the originator is within that country and the location of the beneficiary is outside of that country.
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Column
|
Legal references and instructions
|
|
0010
|
Number
The total number of transactions in the reporting period.
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|
0020
|
Amount
The total aggregate value of transactions in the reporting period.
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VII. General remarks on Template S 07.02
|
|
16. The only difference between Template S 07.02 and Template S 07.01 is that Template S 07.02 is …
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16.
|
The only difference between Template S 07.02 and Template S 07.01 is that Template S 07.02 is for all the transactions in the EU, including in and outflow transactions, and therefore does not have the z-axis determining the country in scope.
|
VIII. Instructions concerning specific positions of Template S 07.02
|
Row
|
Legal references and instructions
|
|
0010
|
Transactions during reporting period - total
Transactions where either the location of the originator or the location of the beneficiary is within the Union.
|
|
0020
|
Of which made within the EU
Transactions where both the location of the originator and the location of the beneficiary is within the Union.
|
|
0030
|
Of which received transaction to the EU
Transactions where the location of the originator is outside of the Union and the location of the beneficiary is within the Union.
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|
0040
|
Of which sent transaction from the EU
Transactions where the location of the originator is within the Union and the location of the beneficiary is outside of the Union.
|
|
Column
|
Legal references and instructions
|
|
0010
|
Number
The total number of transactions in the reporting period.
|
|
0020
|
Amount
The total aggregate value of transactions in the reporting period.
|
IX. General remarks on Template S 07.03
|
|
17. Template S 07.03, following Article 22(3) of Regulation (EU) 2023/1114, contains the …
|
|
17.
|
Template S 07.03, following Article 22(3) of Regulation (EU) 2023/1114, contains the information on the transactions that is necessary for the issuers to comply with the reporting requirements set out in this Implementing Regulation. For this template those transactions shall be in scope, that are associated to uses of the asset-referenced token as a means of exchange, following Article 22(1), point (d), of Regulation (EU) 2023/1114.
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|
|
18. This template shall follow the requirements set out by Delegated Regulation [(2024) 6910].
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|
18.
|
This template shall follow the requirements set out by Delegated Regulation [(2024) 6910].
|
|
|
19. This template shall be reported separately for each single currency area as specified in …
|
|
19.
|
This template shall be reported separately for each single currency area as specified in Article 3(5) of Delegated Regulation [(2024) 6910].
|
X. Instructions concerning specific positions of Template S 07.03
|
Row
|
Legal references and instructions
|
|
0010
|
Transactions during reporting period - total
For the single currency area determined by the z-axis, transactions that are within that single currency area, in accordance with Article 3(5) of Delegated Regulation [(2024) 6910].
|
|
Column
|
Legal references and instructions
|
|
0010
|
Number
The total number of transactions in the reporting period.
|
|
0020
|
Amount
The total aggregate value of transactions in the reporting period.
|
|
z-axis
|
Legal references and instructions
|
|
Name of the single currency area
|
This template shall be reported separately for each single currency area in scope. The z-axis shall provide all the different single currency areas based on the location of the holders involved in the transactions in scope, in accordance with Article 3(5) of Delegated Regulation [(2024) 6910].
|
XI. General remarks on Template S 07.04
|
|
20. Crypto-asset service providers shall provide to the issuers the public distributed ledger …
|
|
20.
|
Crypto-asset service providers shall provide to the issuers the public distributed ledger addresses they use for making transfers on behalf of their clients. That is to make it easier for issuers to identity which transactions registered on the distributed ledger take place between non-custodial wallets, to provide more information to the issuers for reporting their templates as specified in Annex I and II of this Implementing Regulation, especially S 04.03 ‘Transactions and transfers per day between non-custodial wallets – average’. Template S 07.04 ‘Distributed ledger addresses for making transfers on behalf of clients’ provides this information to the issuers.
|
XII. Instructions concerning specific positions of Template S 07.04
|
Column
|
Legal references and instructions
|
|
0010
|
Distributed ledger address
The public distributed ledger addresses that the crypto-asset service provider uses for making transfers on behalf of their clients.
|
|
Row
|
Legal references and instructions
|
|
Crypto-asset service providers shall allocate one row for each distributed ledger address in scope.
|
PART IV: INFORMATION ON TOKEN (S 08.00)
XIII. General remarks on Template S 08.00
|
|
21. Template S 08.00 shall include information on the number and amount of the token in scope for …
|
|
21.
|
Template S 08.00 shall include information on the number and amount of the token in scope for the reporting templates, that are held by the crypto-asset service provider, and within that to specify the number and amount of those tokens held by EU clients of the crypto-asset service provider. This information shall be shared with the issuer, for the issuer to accurately calculate its aggregated value of their token issued in the EU and related reserve of assets, especially in case the respective token is issued on an international scale outside of the EU as well.
|
XIV. Instructions concerning specific positions of Template S 08.00
|
Row
|
Legal references and instructions
|
|
0010
|
Token held by CASP
Those tokens that are held by the crypto-asset service provider.
|
|
0020
|
of which held via EU clients of the CASP
Those tokens held by the crypto-asset service provider, which are held by Union clients of the crypto-asset service provider.
|
|
Column
|
Legal references and instructions
|
|
0010
|
Number
The number of tokens in scope.
|
|
0020
|
Amount
The amount of the tokens in scope.
The value of the tokens shall be determined following the valuation method defined in Article 4(3) of Delegated Regulation [(2024) 6910].
|
(1) Directive (EU) 2017/1132 of the European Parliament and of the Council of 14 June 2017 relating to certain aspects of company law (OJ L 169, 30.6.2017, p. 46, ELI: http://data.europa.eu/eli/dir/2017/1132/oj).
|
,
1.1 Referenzi
1.2 Rekwiżiti identifikati
1.3 Standards relatati
2. Rekwiżiti identifikati
3. Standards relatati
- Builddate: 28.11.2024 00:00:00 -Doknr: CELEX:32024R2902
- EULAW -
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