Promoters, Enhancers:

TRANSFAC® includes promoter genomic annotation for various vertebrate and invertebrate species as well as for plants and fungi. TRANSFAC® also includes genomic information for over 200,000 human enhancers and silences acting in different tissues and cell type-specific.

Here is an example of a report on promoter and enhancer annotation of the human BRCA1 gene

The enhancer and promoter data is accumulated from numerous public repositories of CAGE, FANTOM and Hi-C data in bulk and single cell.