; (VII) any actions taken by the Federal banking regulators, Financial Stability Oversight Council, Treasury Department, and other relevant financial regulators in relation to the bank’s failure; and (VIII) any additional relevant entities or activities that may have contributed to the failure of the insured depository institution, including with respect to auditing, accounting, credit rating agencies, investment bank underwriters, and emergency liquidity options such as loans from the Federal Reserve or advances through the Federal Home Loan Bank system. . (b) Primary Federal regulator report Section 13(c) of the Federal Deposit Insurance Act ( 12 U.S.C. 1823(c) ) is amended by adding at the end the following: (12) Primary Federal Regulator report The primary Federal regulator of an insured depository institution about which a determination is made under clause (i) shall, not later than 60 days after the date of such determination, and again 180 days thereafter, submit a report to the Congress that— (A) discloses all confidential supervisory information held by such primary Federal regulator that relates to the failed insured depository institution; (B) examines any mismanagement by the executives and board of the insured depository institution that contributed to the failure of the insured depository institution; (C) discloses any supervisory or regulatory shortcomings by such primary Federal regulator with respect to the insured depository institution; (D) describes any dynamics that the primary Federal regulator determines may have contributed to the failure of the insured depository institution; and (E) includes any supervisory, regulatory, and legislative recommendations such primary Federal regulator may have to improve the safety and soundness of similarly situated insured depository institutions, the banking system, and financial stability. .