Credit institutions that invest in investment funds as fund investors regularly require an LCR report from the respective capital management company of the investment fund.

This report is certified by the KVG's auditor and enables investors to be correctly allocated to the eight liquidity classes in accordance with Commission Delegated Regulation (EU) 2015/61 of 10 October 2014 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to the liquidity coverage requirement for credit institutions.

LCR reporting ultimately makes it possible to determine the correct capital charge of the investment to the highly liquid assets. This calculation is only required for UCI investments up to a maximum amount of EUR 500 million.

Without the corresponding report, an investor can also use the Special Terms and Conditions of Investment of the investment fund and determine the capitalisation amount using the maximum and minimum limits specified there. It should be noted that only disadvantageous values may be used.