# Article 7 — Reporting on aggregate thresholds for assessing compliance with the active account **Commission Delegated Regulation (EU) 2026/305 · binding · OJ L, 2026/305, 6.2.2026 · dated 29 Oct 2025 [in force]** *In force · Consolidated version of 6 February 2026 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02026R0305-20260206)* 1. Every six months, counterparties shall report to their competent authority the information referred to in Table 1 and Table 2 of Annex II to this Regulation. 2. The information referred to in Table 2 of Annex II to this Regulation shall be reported at the level of the counterparty. However, where the counterparty belongs to a group subject to consolidated supervision in the Union as referred to in [Article 7a(2)](../../articles/7a.md) of Regulation (EU) No 648/2012, the information referred to in Table 2 of Annex II to this Regulation shall also be reported at the level of any subsidiaries, within and outside the Union.