(232)

the following article is inserted: ‘Article 451b Disclosure of crypto-asset exposures and related activities 1. Institutions shall disclose the following information on crypto-assets and crypto-asset services as well as any other activities related to crypto-assets: For the purposes of the first subparagraph, point (d), of this paragraph, institutions shall provide more detailed information on material business activities, including on the issuance of significant asset-referenced tokens and of significant e-money tokens and on the provision of crypto-asset services under Articles 60 and 61 of Regulation (EU) 2023/1114. 2. Institutions shall not apply the exception laid down in Article 432 for the purposes of the disclosure requirements laid down in paragraph 1 of this Article.’ ; the direct and indirect exposure amounts in relation to crypto-assets, including the gross long and short components of net exposures; the total risk exposure amount for operational risk; the accounting classification for crypto-asset exposures; a description of the business activities related to crypto-assets and their impact on the risk profile of the institution; a specific description of their risk management policies related to crypto-asset exposures and crypto-asset services.

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Source: EUR-Lex CELLAR · retrieved 2026-09-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.