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Reporting and accounting The EIB, in cooperation with the EIF where appropriate, shall submit an annual report to the European Parliament and to the Council on EIB financing and investment operations covered by this Regulation. The report shall be made public and shall include: an assessment of EIB financing and investment operations at operation, sector, country and regional levels and their compliance with this Regulation, in particular with the criterion of providing additionality, together with an assessment of the allocation of EIB financing and investment operations between the general objectives set out in Article 9(2); an assessment of the added value, the mobilisation of private sector resources, the estimated and actual outputs and the outcomes and impact of EIB financing and investment operations on an aggregated basis, including the impact on employment creation;

an assessment of the extent to which operations covered by this Regulation contribute to the achievement of the general objectives set out in Article 9(2) including an assessment of the level of EFSI investments in the areas of research, development and innovation and transport (including TEN-T and urban mobility), telecommunications, energy infrastructure and energy efficiency; an assessment of the compliance with the requirements concerning the use of the EU guarantee and with the key performance indicators referred to in Article 4(2)(f)(iv); an assessment of the leverage effect achieved by EFSI-supported projects; a description of the projects where the support of the European Structural and Investment Funds is combined with the support of the EFSI, and the total amount of the contributions from each source; the financial amount transferred to beneficiaries and an assessment of EIB financing and investment operations on an aggregated basis; an assessment of the added value of EIB financing and investment operations, and of the aggregate risk associated with those operations;

detailed information on calls on the EU guarantee, losses, returns, amounts recovered and any other payments received; the financial reports on EIB financing and investment operations covered by this Regulation audited by an independent external auditor. For the purposes of the Commission's accounting, its reporting of the risks covered by the EU guarantee and its management of the guarantee fund, the EIB, in cooperation with the EIF where appropriate, shall provide the Commission and the Court of Auditors annually with: the risk assessment of the EIB and of the EIF and grading information concerning EIB financing and investment operations covered by this Regulation; the outstanding financial obligation for the Union arising from the EU guarantee provided towards EIB financing and investment operations covered by this Regulation, broken down by individual operations; the total profits or losses deriving from EIB financing and investment operations within the portfolios referred to in Article 4(2)(c)(i).