meta_id 3002649

On March 25, 2026, De Nederlandsche Bank (DNB) announced limited amendments to its existing FINREP reporting framework to implement the Markets in Crypto Assets Regulation (MiCAR). The amendments apply exclusively to institutions that issue Electronic Money Tokens (EMTs) and/or Asset Referenced Tokens (ARTs). DNB is adding three new tables within the existing FINREP structure to capture reporting on EMTs and ARTs. These tables constitute a MiCAR addendum and are subject to specific validation rules. Only institutions issuing EMTs and/or ARTs are required to complete these new tables. For FINREP reporters that do not issue EMTs or ARTs, no additional reporting obligations arise, and existing FINREP tables and validation rules remain unchanged. The reporting cycle and reference dates remain unaltered. The new reporting tables enable DNB to obtain structured insight into the scale and usage of EMTs and ARTs, as well as the composition, quality, and liquidity of associated reserves. This information is necessary for DNB to conduct effective and proportionate prudential supervision of EMT and ART issuers under MiCAR. The amended FINREP reporting will be made available following final determination and publication of the taxonomy. Submission will align with regular FINREP reporting obligations. DNB will provide further technical documentation, including an updated manual and release notes, through standard channels. REFERENCES: De Nederlandsche Bank. "Beperkte toevoeging EMT en ART tabellen aan bestaande FINREP rapportage." March 25, 2026. Available at: https://www.dnb.nl