Only credit institutions that do not have to apply the provisions of Part 6 of Regulation (EU) No 575/2013 (CRR) are required to comply with the Liquidity Regulation (Liquiditätsverordnung – LiqV). Institutions calculate a liquidity ratio and observation ratios to demonstrate sufficient liquidity. 

Pursuant to Section 1 LiqV, the scope of application includes guarantee banks and housing enterprises with savings facilities. These institutions shall report the amount and maturity of payment means and obligations for the various cash on-balance-sheet and off-balance-sheet transactions. With BaFin’s consent, the institution may use its own liquidity risk measurement and management procedure to assess sufficient liquidity. 

LiqV reports are submitted on a monthly basis, at the end of each month. By way of derogation, guarantee banks report twice a year on the reporting reference dates at the end of May and the end of November.