Eba shall in the report referred to in paragraph 1 assess the following in particular : ( a ) the provision of mechanisms restricting the value of liquidity inflows , in particular with a view to determining an appropriate inflow cap and the conditions for its application , taking into account different business models including pass through financing , factoring , leasing , covered bonds , mortgages , issuance of covered bonds , and the extent to which that cap should be amended or removed to cater for the specificities of specialised financing