EBA must submit an annual report to the Commission, in cooperation with competent and resolution authorities, assessing: national implementation of the own funds and eligible liabilities requirement under Articles 45e or 45f and any divergences across Member States; exercise of the power in Article 45b(4), (5) and (7) by resolution authorities and any divergences; and the aggregate level and composition of own funds and eligible liabilities, instruments issued and additional amounts necessary. Annual reports are due by 30 September following the year covered; the first is due by 30 September after the Directive’s application.

Every three years EBA must report on the impact of the minimum requirement and any proposed harmonised levels on: financial markets (including unsecured debt and derivatives); institutions’ business models, balance sheets and funding; profitability and cost of funding; migration of exposures outside prudential supervision; financial innovation; prevalence, nature and marketability of own funds and subordinated instruments; risk‑taking; asset encumbrance; actions to comply (asset deleveraging, long‑term debt issuance, capital raising); and lending, notably to SMEs, local and regional authorities, public sector entities and trade finance including export credit insurance. The triennial report must also assess interaction with own funds, leverage ratio and liquidity requirements in Regulation (EU) No 575/2013 and Directive 2013/36/EU, and institutions’ capacity to raise capital or funding; it shall cover three calendar years and be submitted by 31 December following the last year covered, and the triennial obligation ceases after the second report.