The facts

Who files: Issuers of ARTs and EMTs subject to own funds requirements report to their competent authority (Guidelines paragraph 10). Annex II says the issuers in scope are issuers of asset-referenced tokens, e-money institutions issuing significant e-money tokens, and, where the competent authority requires it under Article 58(2) MiCAR, e-money institutions issuing non-significant e-money tokens. Where the EBA supervises a significant token, the data go to the EBA (paragraphs 15 and 19). Source
How often: Quarterly, reference dates 31 March, 30 June, 30 September and 31 December (Guidelines paragraph 18). Source
Deadline: 12 May, 11 August, 11 November and 11 February (paragraph 18(b)). For reference date 30 June 2025 the remittance date was 1 September 2025 (paragraph 22). Source
Format: xBRL-CSV. The EBA takes these reports only in xBRL-CSV, whatever the reference date (CSV adoption policy of release 4.2). Source
How it is filed: Filing routes recorded for the EBA: EUCLID (European Centralised Infrastructure of Data); Pillar 3 data hub (P3DH) submissions. See how firms file with the EBA.
Status: In forceListed 'Status: In force' on the 4.2 page with MICA. The final report (paragraph 24) says 'the additional two own funds templates of the Guidelines will be in a separate module'. In the 4.2.1 DPM table layouts this module holds Q 09.01 (S 09.01 - Own funds requirements) and Q 09.02 (S 09.02 - Composition of available own funds CET1). Source
Legal basis: Guidelines on templates to assist competent authorities in performing their supervisory duties regarding issuers' compliance under MiCAR (EBA/GL/2024/16)
Regulation (EU) 2023/1114 (MiCAR), Articles 35 and 58, as cited in the Guidelines (text not hosted by the EBA)
Group: Payments and crypto-assets

Check a file before you file it

Line4 Check for EBA reporting runs EBA's own validation rules on a MICA_OF file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

EBA release 4.2: 15 of EBA's 16 active checks (93%).
EBA release 4.1: 15 of EBA's 16 active checks (93%).

Every EBA rule for MiCA own funds, in plain words

It is not a substitute for the validation the supervisor runs when you submit.

Templates (2)

The tables and forms inside the return. Plain name first, the EBA's code in brackets.

Own funds requirements (Q 09.01)
Composition of available own funds cet1 (Q 09.02)

Templates of module MICA_OF in EBA release 4.2, read from the module's entry point in the taxonomy package; parts of a template split into sub-tables (a, b, c) are listed once. Source

Validation rules

5 rules, as counted from the EBA's published material. Software can run them exactly as published. Source

How they are written: Excel list with one row per rule and module version: an expression column in the EBA's DPM-XL syntax, severity (error or warning), active status and reference-date range. The same rules ship as XBRL Formula assertions in the taxonomy package..

EBA's list applies the active MICA_OF_4.2 rules to reference dates from 2026-03-31 with no end date set.

The rules, on eba.europa.eu

How they were counted

Distinct rule codes listed for module MICA_OF_4.2 in EBA's validation rules list VR_4.4.phase1_.xlsx ((from 4.0) EBA_Validation rules, latest update 12/10/2026) with IsActive = Active: 5 of 5 listed. 0 of the active rules have severity error; the rest are warnings.

Counts are in the EBA's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No publication of this return's data found on the EBA's risk analysis and data pages (checked 2026-11-11). Source

Official documents (14)

The EBA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Final report on Guidelines on reporting on ARTs and EMTs
Legal text · PDF · 447.4 KB · 18 December 2024
EBA/GL/2024/16, dated 18/12/2024. Listed first for MICA and MICA_OF on the 4.2 page.
SHA-256 2c01305bab09show in fullhide
2c01305bab090b1a721b3687e84a910f2160e545b857b6cb060216edd47ef353
Annex I - Reporting for issuers of ARTs and EMTs - templates
Template · XLSX · 29.9 KB · 18 December 2024
S 03.03, S 09.01, S 09.02, S 10.01, S 10.02, S 10.03.
SHA-256 d8f346701065show in fullhide
d8f346701065f49e5204a17b51e48528e9dbaac92aff94785fd57ce95d4d1c33
Annex II - Reporting for issuers of ARTs and EMTs - instructions
Instructions · DOCX · 75.1 KB · 18 December 2024
SHA-256 77117e94a1ffshow in fullhide
77117e94a1ff32e682e78ad16dc4e457b7d482fb5c13e6588dc91086421848a1
Compliance table (MICA)
Other · XLSX · 51.1 KB · 31 October 2025
SHA-256 e603f5fa90d6show in fullhide
e603f5fa90d6e3f087a103254381739a9c642f68f89e5cfcea72ea267261af99
DPM table layout and data point categorization (4.2.1)
Template · ZIP · 17.5 MB · 27 February 2026
Annotated Excel layouts of every template in release 4.2 and 4.2.1, with row and column codes.
SHA-256 e022598f9f98show in fullhide
e022598f9f98408d6920555a90c899bea5a1a2519b696703c232526a45b7cc07
Reporting framework 4.2
List of returns · HTML
Table 1.A maps every module of release 4.2 to its legal act, templates and instructions.
Taxonomy package 4.2
Taxonomy · ZIP · 62.0 MB · 13 January 2026
XBRL taxonomy for all 50 modules of release 4.2, including the validation rules as XBRL Formula assertions.
SHA-256 0bf9e33720deshow in fullhide
0bf9e33720de1472e809417999cfd29e4b5eadb31750c7770622e502590bbdd0
Sample files 4.2
Sample · ZIP · 2.9 MB · 13 January 2026
SHA-256 41fb8435ce33show in fullhide
41fb8435ce33c53528bd05f8624e79acdfc7e6d8991a67870292646fb88cc0ef
(from 4.0) EBA_Validation rules (latest update 12/10/2026)
Validation rules · XLSX · 1.1 MB · 12 October 2026
One row per rule and module version, with the expression, severity, active status and reference-date range.
SHA-256 38c190fa4c2fshow in fullhide
38c190fa4c2ff81f22a5bd2ed94f744fc64e4eb9b722676e07f89669d79b1aea
Small validation package 14/09/2026: Micro taxonomy package
Validation rules · ZIP · 1.5 MB · 14 September 2026
Severity and deactivation updates for the taxonomy (XBRL set folders).
SHA-256 ea6184a7e3a6show in fullhide
ea6184a7e3a67016346f2154bfb04ca0a489ea829cf344239367fa216d21709f
EBA filing rule V5.9
Filing rules · PDF · 1.2 MB · 26 June 2026
Technical rules for XBRL-XML and xBRL-CSV files sent to the EBA.
SHA-256 bbc23b9ecad5show in fullhide
bbc23b9ecad5de0a0821bbe8bce8e4ce617652afce02e81c88d572bac4a4b293
DPM Know issues (uploaded on 05/11/2026)
Known issues · XLSX · 69.9 KB · 5 November 2026
SHA-256 c6753a428649show in fullhide
c6753a4286496876f2e545b355f1ebaddf0e4383de522b19818c93af141327e0
EBA filing rule V5.8
Filing rules · PDF · 1.1 MB · 25 February 2026
SHA-256 dea8d520c922show in fullhide
dea8d520c9229c52ae1f44e921a3728d769544e0f0c8937da3958f1c0197d2bf
FAQs for Reporting Innovations and Upcoming Releases (Updated on 25/11/2025)
Guidance · PDF · 196.4 KB · 25 November 2025
SHA-256 ddcccd9e56f0show in fullhide
ddcccd9e56f0c670c5fdeffda7b564dd5a7bf752e990be8e6ed3e2fe7c6fd796

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see EBA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Contains material from the European Banking Authority (EBA), https://www.eba.europa.eu, reproduced with the source acknowledged as the EBA's legal notice requires. Source: European Banking Authority.

Last checked 11 November 2026.

Crypto-asset token issuer own funds (MICA_OF)