1. From 10 January 2028, when making public any information referred to in Article 17(1) and (2) and Article 19(3) of this Regulation, the issuer or the emission allowance market participant shall submit that information at the same time to the relevant collection body referred to in paragraph 3 of this Article for the purpose of making it accessible on the European single access point (ESAP) established under Regulation (EU) 2023/2859 of the European Parliament and of the Council.

That information shall comply with the following requirements:

(a) be submitted in a data extractable format as defined in Article 2, point (3), of Regulation (EU) 2023/2859 or, where required by Union law, in a machine-readable format, as defined in Article 2, point (4), of that Regulation;

(b) be accompanied by the following metadata:

(i) all the names of the issuer or the emission allowance market participant to which the information relates;

(ii) the legal entity identifier of the issuer or of the emission allowance market participant that is a legal person, as specified pursuant to Article 7(4), point (b), of Regulation (EU) 2023/2859;