Just a bit of nitpicking: "reporting threshold" is a fixed term, defined in ICH guidelines. For drug substances, it's either 0.03% or 0.05%; for drug products either 0.05% or 0.1%; it depends on the maximum daily dosage which of the two values you should use.
These limits are defined in the ICH guidelines (Q3A and Q3B), they are fixed! There cannot be a reporting threshold of 0.10%, nor any higher values.
There can be something like a "disregard limit" or similar, which can be defined in-house. But this is something different than "reporting threshold" and these two should not be mixed up.
Generally, anything below the reporting threshold doesn't need to be reported (that's why it's called "reporting threshold"

). If it's above the LOQ, it could be quantified, of course, but it doesn't need to be reported in the CoA. Impurities below the reporting threshold also do not count to "total impurities".