The Office of the Comptroller of the Currency (OCC) published a final rule for GENIUS Act Regulations. Regarding machine-readable formatting of disclosures, the rule states:
Several commenters stated that the OCC should require all reporting forms for weekly, monthly, and quarterly reporting to be in a standardized, machine-readable format, including eXtensible Business Reporting Language (commonly known as “XBRL”) or ISO 20022-aligned structures. The commenters generally stated that requiring reporting in a machine-readable format would allow for efficiencies including automated data extraction and the ability to easily compare reporting across permitted payment stablecoin issuers.
On June 25, 2026, pursuant to the Financial Data Transparency Act (FDTA), the OCC and other Federal agencies issued a joint final rule establishing joint data standards. In addition to the joint rule, the FDTA also directs each agency to issue individual rules adopting applicable joint standards for certain collections of information under their respective purview. The OCC has not issued its agency-specific rulemaking adopting applicable joint standards. In developing and finalizing the weekly, monthly, and quarterly reporting forms, the OCC will ensure that the reporting forms are consistent with the FDTA and the agencies’ joint rule. Of note, the OCC will be able to accept some ISO 20022 structures, such as eXtensible Markup Language (commonly known as “XML”).
The rule page includes an Agency Information Collection request for comment on Reporting Forms and Instructions for Permitted Payment Stablecoin Issuers Subject to the Jurisdiction of the Office of the Comptroller of the Currency. This Notice and request for comment is seeking input on the weekly and quarterly forms required from permitted payment stablecoin issuers, with feedback required by November 23, 2026.
Read the announcement and summary: GENIUS Act: Revised Reporting Forms and Instructions for Permitted Payment Stablecoin Issuers Subject to the Jurisdiction of the Office of the Comptroller of the Currency | OCC
Read the rule.
