1. By 3 December 2021, and every five years thereafter, the Commission shall, on the basis of the information regularly received from the Member States, submit a report to the European Parliament and to the Council on the application of this Regulation.
The report referred to in the first subparagraph shall, in particular, evaluate whether:
(a) other assets should be included within the scope of this Regulation;
(b) the disclosure procedure for unaccompanied cash is effective;
(c) the threshold for unaccompanied cash should be reviewed;
(d) the information flows in accordance with Articles 9 and 10 and the use of the CIS, in particular, are effective or whether there are obstacles to the timely and direct exchange of compatible and comparable information between competent authorities and with FIUs; and
(e) the penalties introduced by Member States are effective, proportionate and dissuasive and in line with the established case-law of the Court of Justice of the European Union and whet
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