This summary outlines the Commission Delegated Regulation (EU) 2015/61, which enhances liquidity coverage requirements for credit institutions. Established in the wake of the financial crisis, this regulation mandates that credit institutions maintain a liquidity coverage ratio (LCR) of at least 100%. This LCR is calculated by dividing the liquidity buffer—comprised of high-quality liquid assets—by net liquidity outflows over a 30-day stress period. Institutions must mainly utilise assets defined as 'level 1', 'level 2A', or 'level 2B' based on their liquidity and credit quality.

Furthermore, the regulation stipulates specific criteria for calculating liquidity inflows and outflows, requiring banks to report these metrics to competent authorities. In essence, this regulatory framework seeks to enhance resilience against liquidity shortfalls while mitigating reliance on short-term funding, thereby fostering stability in the financial system.