1. The Commission shall submit to the European Parliament and to the Council by 31 December 2009 a report on:
(a) the harmonisation of the funding mechanisms of deposit-guarantee schemes addressing, in particular, the effects of an absence of harmonisation in the event of a cross-border crisis, in regard to the availability of the compensation payouts of the deposit and in regard to fair competition, and the benefits and costs of such harmonisation;
(b) the appropriateness and modalities of providing for full coverage for certain temporarily increased account balances;
(c) possible models for introducing risk-based contributions;
(d) the benefits and costs of a possible introduction of a Community deposit-guarantee scheme;
(e) the impact of diverging legislations as regards set-off, where a depositor's credit is balanced against its debts, on the efficiency of the system and on possible distortions, taking into account cross-border winding-up;
(f) the harmonisation of the scope of