2026-04-09

Instruction (Historical) No. 5/2026

Banco de Portugal issued Instruction No. 5/2026 to revoke Instruction No. 27/2007, which previously regulated the assessment of own funds adequacy at the conglomerate level under Decree-Law No. 145/2006. This regulatory update applies to credit institutions and specifically targets the prudential supervision of financial conglomerates. The instruction entered into force on April 10, 2026, following its publication in the Official Bulletin.

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Instruction (Historical) No. 5/2026

Summary

Revokes Instruction No. 27/2007, which regulated Decree-Law No. 145/2006 of July 31, regarding the need to assess the adequacy of own funds to the conglomerate level.

Status: In force Official Bulletin: 3/2026 2nd Supplement Enabling Law: Decree-Law No. 298/92 of December 31; Decree-Law No. 145/2006 of July 31

Descriptors: Financial Conglomerate, Parent Company, Own Funds, Prudential Standards, Information Reporting, Supervision

Publication Date: 09-04-2026 Disclosure Date: 09-04-2026 Entry into Force Date: 10-04-2026

Type of Recipient: Credit Institutions Recipients: Banks, Central Credit Cooperative Savings Bank, Agricultural Mutual Credit Cooperatives, Savings Banks

Theme :: Subtheme: Prudential Standards Instructions Amended/Revoked: Instruction No. 27/2007

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