(2) Matters to be includedEach report required under paragraph (1) shall include—(A) an assessment of the commitment of Taiwan to implement a military strategy that will deter and, if necessary, defeat military aggression by the People’s Republic of China, including the steps that Taiwan has taken and the steps that Taiwan has not taken towards such implementation;
(B) an assessment of the efforts of Taiwan to acquire and employ within its forces counterintervention capabilities, including—(i) long-range precision fires;
(ii) integrated air and missile defense systems;
(iii) anti-ship cruise missiles;
(iv) land-attack cruise missiles;
(v) coastal defense;
(vi) anti-armor;
(vii) undersea warfare, including manned and unmanned systems;
(viii) survivable swarming maritime assets;
(ix) manned and unmanned aerial systems;
(x) mining and countermining capabilities;
(xi) intelligence, surveillance, and reconnaissance capabilities;
(xii) command and control systems;
(xiii) defensive cybersecurity capabilities; and
(xiv) any other defense capabilities that the United States determines, including jointly with Taiwan, are crucial to the defense of Taiwan, consistent with the joint consultative mechanism with Taiwan created pursuant to section 3355 of this title;
(C) an evaluation of the balance between conventional and counter intervention capabilities in the defense force of Taiwan as of the date on which the report is submitted;
(D) an assessment of steps taken by Taiwan to enhance the overall readiness of its defense forces, including—(i) the extent to which Taiwan is requiring and providing regular and relevant training to such forces;
(ii) the extent to which such training is realistic to the security environment that Taiwan faces; and
(iii) the sufficiency of the financial and budgetary resources Taiwan is putting toward readiness of such forces;
(E) an assessment of steps taken by Taiwan to ensure that the Taiwan’s reserve forces and All-Out Defense Mobilization Agency can recruit, train, equip, and mobilize its forces;
(F) an evaluation of—(i) the severity of manpower shortages in the military of Taiwan, including in the reserve forces;
(ii) the impact of such shortages in the event of a conflict scenario; and
(iii) the efforts made by Taiwan to address such shortages;
(G) an assessment of the efforts made by Taiwan to boost its civilian defenses, including any informational campaigns to raise awareness among the population of Taiwan of the risks Taiwan faces;
(H) an assessment of the efforts made by Taiwan to secure its critical infrastructure, including in transportation, telecommunications networks, satellite communications, and energy;
(I) an assessment of the efforts made by Taiwan to enhance its cybersecurity, including the security and survivability of official civilian and military networks;
(J) an assessment of the efforts made by Taiwan to improve the image and prestige of its defense forces among the population of Taiwan;
(K) an assessment of any significant gaps in any of the matters described in subparagraphs (A) through (J) with respect to which the United States assesses that additional action is needed;
(L) a description of cooperative efforts between the United States and Taiwan on the matters described in subparagraphs (A) through (K);
(M) a description of any challenge in Taiwan to—(i) implement the matters described in subparagraphs (A) through (J); or
(ii) United States support or engagement with regard to such matters;
(N) a description of actions taken to establish or expand a comprehensive training program with Taiwan pursuant to section 3353 of this title;
(O) a description of actions taken to establish a joint consultative mechanism with appropriate officials of Taiwan, and the multi-year plan to provide for the acquisition of appropriate defensive capabilities by Taiwan, pursuant to section 3355 of this title; and
(P) the list compiled pursuant to section 3356(a) of this title, and a description of actions taken pursuant to sections 3356(b) of this title and 3356(c) of this title.