(4)It is necessary to design new templates and corresponding instructions for credit institutions, given the specifications of the LCR in Delegated Regulation (EU) 2015/61, which enhances the use of such templates for supervisory purposes. In other words, the update of the templates and instructions is required in order to include all the elements necessary for the calculation of the ratio. Furthermore, this update is appropriate given that the actual items to be reported under the updated templates substantially and effectively reflect the items originally reported under the original templates, requiring only that their reporting is done in a more detailed manner and with a structure and format corresponding to the specification of the LCR in Delegated Regulation (EU) 2015/61.