{"release":{"id":"a4f2a0495fe55b47323883f82977a9b34ab66171ec9623e39925d3a7045b6c81","published":"2026-11-01T16:41:30Z","pinned":false},"limits":{"coverage":{"history":"full","held_since":"2026-02-06","gaps":[],"covered":["2026/305 — RTS — Operational conditions related to the active account requirement [in force] L2"],"not_covered":["national guidance","court decisions"]},"freshness":{"release_id":"a4f2a0495fe55b47323883f82977a9b34ab66171ec9623e39925d3a7045b6c81","release_published":"2026-11-01T16:41:30Z","checked_at":"2026-10-26","checked_against":"EUR-Lex"},"truncation":null,"failures":[],"incomplete":[]},"page":{"path":"/emir/level-2/rts/2026-305-operational-conditions-related-to-the-active-account-requirement/articles/10","url":"https://www.headlesslaw.com/emir/level-2/rts/2026-305-operational-conditions-related-to-the-active-account-requirement/articles/10","title":"Article 10 — Reporting arrangements from counterparties to competent 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Delegated Regulation (EU) 2026/305 · binding · OJ L, 2026/305, 6.2.2026 · dated 29 Oct 2025 [in force]","attribution":{"prepared_by":"European Commission","published_by":"Publications Office of the EU","published_in":"Official Journal of the European Union","document_type":"delegated_regulation","legal_nature":"binding_adopted","addressees":"not stated in the document","dates":{"document_date":"2025-10-29","published_on":"2026-02-06","entry_into_force":"2026-02-26","locators":{"document_date":"CELLAR 32026R0305 work_date_document","published_on":"CELLAR 32026R0305 official-journal-act_date_publication","entry_into_force":"CELLAR 32026R0305 resource_legal_date_entry-into-force (earliest)"}},"adoption":null},"context":{"act":{"work_id":"spaces/emir/level-2/rts/2026-305-operational-conditions-related-to-the-active-account-requirement","path":"/emir/level-2/rts/2026-305-operational-conditions-related-to-the-active-account-requirement","name":"Commission Delegated Regulation (EU) 2026/305","number":"2026/305","celex":"32026R0305","title_official":"COMMISSION DELEGATED REGULATION (EU) 2026/305 of 29 October 2025 supplementing Regulation (EU) No 648/2012 of the European Parliament and of the Council with regard to regulatory technical standards specifying the operational conditions, the representativeness obligation and the reporting requirements related to the active account requirement (Text with EEA relevance)","document_date":"2025-10-29"},"position":{"kind":"article","key":"10","index":10,"articles":11,"annexes":3},"prev":{"path":"/emir/level-2/rts/2026-305-operational-conditions-related-to-the-active-account-requirement/articles/9","key":"9","title":"Article 9 — Reporting on the representativeness obligation"},"next":{"path":"/emir/level-2/rts/2026-305-operational-conditions-related-to-the-active-account-requirement/articles/11","key":"11","title":"Article 11 — Entry into force"},"act_anchor":"#art-10"}},"provenance":{"official_url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02026R0305-20260206","check":{"result":"matched","checked_at":"2026-10-26","against":"EUR-Lex"},"repo_path":"spaces/emir/level-2/rts/2026-305-operational-conditions-related-to-the-active-account-requirement.md","unit_text_sha256":"f5bd2ff7a2ebd4bb19ea93244afc1590e5ffeeb1a2c897233831e3f00dd4462b","note":"the unit is a byte-exact part of the act page, whose check record covers it"},"unit":{"locator":"spaces/emir/level-2/rts/2026-305-operational-conditions-related-to-the-active-account-requirement/art-10","kind":"article","key":"10","heading":"Article 10 — Reporting arrangements from counterparties to competent authorities","text":"## <a id=\"art-10\"></a>Article 10 — Reporting arrangements from counterparties to competent authorities\n\n1. <a id=\"art-10-p-1\"></a>Without prejudice to competent authorities requesting more frequent reporting pursuant to [Article 7b(3)](../../articles/7b.md) of Regulation (EU) No 648/2012, counterparties shall submit reports compliant with the templates set out in Annex II and III to this Regulation to competent authorities on the last day of January and on the last day of July each year. Each report shall contain the information pertaining to the previous 12 months.\n\n2. <a id=\"art-10-p-2\"></a>By way of derogation from paragraph 1, the first submission to the competent authorities of data compliant with the templates set out in Annex II and III shall occur on the first reporting date falling no earlier than six months from 26 February 2026. The data shall contain information pertaining to the whole period starting from that date until the reporting date.\n\n","marks":[],"text_hash":"f5bd2ff7a2ebd4bb19ea93244afc1590e5ffeeb1a2c897233831e3f00dd4462b","revision":1}}