rapporteur . Mr President, I should like to move the following oral amendment so that paragraph 37 reads as follows: ‘Welcomes the swift implementation of country-by-country (CbC) reporting for banks as defined in the fourth amendment to the Capital Requirements Directive (CRD4); calls on the Commission to introduce as a next step mandatory CbC reporting for cross-border companies, excluding SMEs, in all sectors and in all the countries in which they operate, including non-cooperative jurisdictions and tax havens, through an immediate revision of the accounting directive, whilst ensuring that administrative burdens are minimised.’