Instruction No. 1/2026: Regulation of the Credit Responsibilities Register

Instruction No. 1/2026Official Gazette No. 2/2026 Supplement • 2026/02/24
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Topics
Credit Responsibilities :: Credit Responsibilities Register Mod. 99999940/T – 01/14 Index Text of the Instruction
Annex I to the Instruction – Characterization of information blocks, periodicities and communication deadlines
Annex II to the Instruction – Description of variables
Annex III to the Instruction – Definition of domain tables
Annex IV to the Instruction – Information on foreign branches of participating entities
Text of the Instruction
Subject: Regulation of the Credit Responsibilities Register The main objective of this Instruction is to revoke and replace Instruction No. 17/2018, of August 27, which regulates the functioning of the Credit Responsibilities Register ("CRC"), in order to incorporate the necessary changes for the execution of the provisions of Decree-Law No. 103/2025, of September 11 ("Decree-Law No. 103/2025"), which transposed Directive (EU) 2021/2167 of the European Parliament and of the Council of November 24, 2021, establishing a harmonized framework for access to and exercise of the activity of managing non-performing bank credits, as well as a set of requirements for credit purchasers (Regime for the Assignment and Management of Bank Credits, hereinafter, "RCGCB"), and to revise the CRC regime. Under the terms of the RCGCB, institutions and credit managers are obliged to communicate to the CRC information regarding assigned credits and the information elements related to these credits provided for in the applicable legislation and regulation, namely the information provided within the scope of the CRC. Thus, it is necessary to (i) extend the scope of application to include credit managers as new participating entities, (ii) add additional information for monitoring assigned credits, and (iii) exempt participating entities from the duty to report information on assignments provided for in Article 9 of the RCGCB, given that the Banco de Portugal will, in accordance with the requirements of this Instruction, receive all information provided for in this regard.

Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24 Topics Credit Responsibilities :: Credit Responsibilities Register
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Decree-Law No. 103/2025 also approves a new CRC regime, due to the need to update the existing legislative framework, revoking the previous regime, and notably updating the definition of participating entities, the information subject to centralization, and the scope of centralization communication. In the definition of participating entities, in addition to the entities provided for by way of the RCGCB, their list is extended to incorporate (i) entities authorized in other Member States that grant credit in Portugal under the free provision of services regime, (ii) collaborative financing service providers regarding credits arising from loans they have promoted, and (iii) credit institutions, payment institutions, electronic money institutions, and alternative credit investment undertakings established in another Member State and to which credits originally granted in Portugal have been assigned, may also be designated by the Banco de Portugal as participating entities. Within the scope of information subject to centralization, the obligation to communicate daily credit events is introduced, thus requiring the definition of these events and their respective reporting rules. Within the scope of centralization communication, the possibility for participating entities to access information on centralization relating to the 12 months prior to the last available centralization is introduced. Within the scope of this revision, the following changes are also introduced: (i) incorporation into the text of the Instruction of the reporting requirements applicable to information to be communicated to the Banco de Portugal, (ii) introduction of an additional requirement relating to the ratio between the total amount of monthly installments associated with all loans held by the borrower and their net monthly income after taxes and mandatory social security contributions (debt service-to-income ratio, DSTI), for monitoring the Banco de Portugal's Recommendation regarding new credit agreements concluded with consumers, (iii) introduction of an additional requirement for monitoring credit intermediaries, whose legal regime is established by Decree-Law No. 81-C/2017, of July 7, and (iv) introduction of an additional requirement for evaluating the characteristics of credit products. Thus, as Decree-Law No. 103/2025 revoked the legal regime relating to the CRC, approved by Decree-Law No. 204/2008, of October 14, the revocation of Instruction No. 17/2018 and the adoption of this Instruction is considered more appropriate, in order to ensure greater legal clarity of the regulation. This Instruction was subjected to public consultation, under the terms of Article 101 of the Administrative Procedure Code, approved by Decree-Law No. 4/2015, of January 7, and the National Data Protection Commission was consulted. In these terms, in the exercise of the competence conferred upon it by Article 17 of its Organic Law, approved by Law No. 5/98, of January 31, in its current
wording, by Article 2(6), by Article 4(1) and (3), and by Article 6(1), (2), (4) and (5) of the new CRC regime, which is contained in Annex II to Decree-Law No. 103/2025, of September 11, by Regulation (EU) 2016/867 of the European Central Bank, of May 18, concerning the collection of granular credit and credit risk data, and by Article 9(3) and Article 55(a) of the Regime for the Assignment and Management of Bank Credits, which is contained in Annex I to Decree-Law No. 103/2025, of September 11, the Banco de Portugal determines the following:
Chapter I
General Provisions
Article 1
Object
The purpose of this Instruction is to regulate the functioning of the Credit Responsibilities Register (CRC), which aims to centralize financial, accounting, and risk information on actual and potential credit responsibilities, arising from credit operations carried out by participating entities, in any form or modality, for which individuals, legal entities, or equivalent, resident or non-resident in national territory, are beneficiaries.
Article 2
Scope of Application
1 - This Instruction applies to participating entities, which are:
a) Credit institutions, financial companies, payment institutions, and electronic money institutions with headquarters in Portugal; b) Credit institutions and financial institutions with headquarters abroad authorized to grant credit in Portugal through a branch; c) Entities referred to in the preceding paragraphs authorized in other Member States and that grant credit in Portugal under the free provision of services regime; d) Alternative credit investment undertakings established in Portugal; e) Collaborative financing service providers regarding credits arising from loans they have promoted; f) Credit managers or institutions authorized in Portugal to carry out credit management activities on behalf and for the account of assignees under the Regime for the Assignment and Management of Bank Credits, approved as Annex I to Decree-Law No. 103/2025, of September 11, as well as credit managers authorized in other Member States acting in Portugal through the establishment of a branch or under the free provision of services regime, regarding credits granted in Portugal; g) Other entities designated by the Banco de Portugal:
i. With a permanent establishment in Portugal and exercising credit granting functions under special regimes;

Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24 Topics Credit Responsibilities :: Credit Responsibilities Register
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3 - In the case of guarantors or sureties who are called upon to replace debtors in the payment of credit, participating entities must inform them of this situation and should only communicate them as overdue or written-off if the credit payment has not been made within the established period for this purpose.
Article 9
Retention period for proof of information to debtors Proof of providing information to debtors or guarantors/sureties under the terms provided for in Article 8 must be retained, in any auditable format, for a period of five years, counting from the date the information was provided.
Chapter IV
Centralization
Article 10
Definition and Scope of Centralization
1 - Centralization is the process of aggregating information on credit responsibilities, for each individual, legal entity, or equivalent, involved in a credit agreement as a debtor, guarantor, or surety. 2 - The monthly centralization carried out and disseminated by the Banco de Portugal covers the following elements:
a) Information communicated by participating entities, relating to credit responsibilities on a contract-by-contract/instrument-by-instrument basis, with their respective characterization; b) Data extracted from information sent to the Banco de Portugal by the Ministry of Justice relating to declarations of insolvency of individuals and legal entities, under the terms of Article 38(6)(c) of the Insolvency and Corporate Recovery Code, approved by Decree-Law No. 53/2004, of March 18. 3 - Centralization does not cover all information reported to the Credit Responsibilities Register. 4 - Factoring contracts without recourse, until at least 90 days have elapsed after the maturity of invoices or commercial papers, and credits in the form of deposits are excluded from the process of disseminating centralized information.
Article 11
Distribution of centralized information
1 - The Banco de Portugal makes available, monthly, to the participating entities referred to in Article 2(a) to (d) and (g)(i), the centralization of credit responsibilities relating to the debtors and guarantors/sureties communicated by them, without any identification of the participating entities responsible for the information or indication of the locality where the credit was contracted. 2 - The information received by the Banco de Portugal under Article 10(2)(b) is included in the centralized information with an indication of the judicial act associated with the process.
Article 12
Deadline for the dissemination of centralized information The centralized information referred to in the preceding article is distributed monthly, by the end of the month following that to which the data relates.
Article 13
Dissemination of rectifications to centralized information The Banco de Portugal periodically disseminates to participating entities rectifications to the centralized information on debtors or guarantors/sureties previously communicated by them. These rectifications cover information received after the distribution of the respective centralizations.
Article 14
Access to centralized information
1 - In addition to the availability of centralized information provided for in Article 11, participating entities referred to in Article 2(a) to (e) and (g)(i) are allowed to consult the centralized information of potential clients, provided they have obtained from them a credit application or an authorization for such consultation. 2 - The information on credit responsibilities made available to participating entities within the scope of centralized information consultations refers to the last month of distributed centralization, in its most current version, i.e., incorporating rectifications made after that distribution. 3 - When required, participating entities referred to in Article 2(a) to (e) and (g)(i) may consult the centralized information of potential clients referring to the last 12 months prior to the last centralization or to daily events that occurred since the last centralization, provided they have obtained from them a credit application or an authorization for such consultation. 4 - In the context of a credit renegotiation, participating entities referred to in Article 2(f) and (g)(ii) and (iii) may consult the centralized information under the terms defined in the preceding paragraphs, with the express consent of the debtor for this purpose. 5 - The Banco de Portugal also allows insurance companies that, under current legal and regulatory terms, are authorized to operate credit and surety insurance provided for in Decree-Law No. 183/88, of May 24, to consult the centralization of credit responsibilities, as long as the debtors with commercial credits granted by the insured remain active parties to the credit and surety insurance.

Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24 Topics Credit Liabilities :: Credit Liabilities Register
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6 - Natural persons, legal persons or equivalent, have the right to know their information, centralized and disseminated by participating entities, including the identification of the participating entities responsible for the information. Observing the existence of errors or omissions, they may request its rectification or update from the participating entity responsible for communicating it to the Bank of Portugal.
Article 15
Response period of the Bank of Portugal to requests for centralized information The response period for requests for centralized information provided for in the previous article varies depending on how the consultation is carried out:
a) File transfer — occurs by the next business day following the receipt of the request; b) Online consultation or web services — occurs immediately, with the system available seven days a week, between 8:00 AM and 12:00 AM.
Article 16
Information security
1 - When the consultation of centralized information is based on a credit granting request or the client's express authorization, participating entities must ensure, prior to the consultation, the adequate identification of the data subject. 2 - Participating entities must adopt technical and organizational measures for the traceability and auditing of individualized access to information from the Credit Liabilities Register.
Article 17
Information retention period
1 - For the purposes of centralizing credit liabilities information and its dissemination, periodic information communicated under this Instruction has a retention period of five years. 2 - For the purposes of centralizing credit liabilities information and its dissemination, static information has a retention period of five years after the absence of periodic information that references it.
Article 18
Retention period for centralized information consultation 1 - Proof of the existence of the credit granting request or the authorization that confers the conditions of legitimacy for carrying out consultations of centralized information must be retained, in any auditable format, for a period of five years, counting from the date of the consultation.

Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24 Topics Credit Liabilities :: Credit Liabilities Register
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2 - Records of accesses made to credit liabilities information must be retained, in any auditable format, for a period of five years, counting from the date of the access.
Chapter V
Other provisions
Article 19
Correspondents
1 - All participating entities are obliged to appoint correspondents.
2 - Correspondents must respond to questions posed by the Bank of Portugal regarding the provision of information under this Instruction and endeavor to ensure compliance with deadlines and the quality of the information communicated.
Article 20
Method of appointing correspondents
1 - Each participating entity must inform the Bank of Portugal of the correspondents referred to in the previous article, and their respective alternates, through the functionality available for this purpose in the application provided on BPnet. 2 - Changes to designated correspondents must be immediately communicated to the Bank of Portugal. 3 - Conversely, the Bank of Portugal indicates its interlocutors in this domain.
Article 21
Communication and access to information
All communications between participating entities and the Bank of Portugal are carried out solely through the electronic communication system called BPnet, regulated by Bank of Portugal Instruction No. 16/2023, of July 11.
Article 22
Price list
The information provided under this Instruction is subject to the price list published on BPnet.
Article 23
Exemption from the duty to provide information on assignments Participating entities are exempt from providing the Bank of Portugal with the information provided for in Article 9 of the Regime for the Assignment and Management of Bank Credits, approved by Decree-Law No. 103/2025, of September 11.

Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24 Topics Credit Liabilities :: Credit Liabilities Register
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Article 24
Personal data processing
Personal data collected under this Instruction are processed by the Bank of Portugal, and the data protection policy of the Credit Liabilities Register, published on the Bank of Portugal's website, is applied.
Chapter VI
Sanctions
Article 25
Professional secrecy
Violation of the duty of professional secrecy regarding the informational elements of credit liabilities centralization, for those who reveal them or profit from them, has the consequences, including criminal ones, provided for in current legislation.
Article 26
Other infringements
Violation of the rules provided for in this Instruction constitutes an infringement punishable under Articles 13 et seq. of the new CRC regime, which is contained in Annex II to Decree-Law No. 103/2025, of September 11.
Chapter VII
Transitional and final provisions
Article 27
Revocatory norm
Bank of Portugal Instruction No. 17/2018, published in the supplement to Official Gazette No. 8/2018, of August 27, is hereby revoked.
Article 28
Transitional provisions
1 - This Instruction applies to all information reports made by participating entities after its entry into force.
2 - The duty to rectify information communicated under Bank of Portugal Instruction No. 17/2018 remains in force until January 31, 2031, for information reports made before the entry into force of this Instruction. 3 - The reporting of information regarding the variables "Credit intermediary intervention", "Commercial product designation" and "Effective DSTI ratio" becomes effective in April 2026, referring to the reference date of March 2026.

Block 1 — Entity
1.1 Characterization
The purpose of “Block 1 — Entity” is the identification and characterization of each entity involved in a contract/instrument for which information is communicated to the CRC. It covers any entity, whether a natural person, legal person or equivalent, resident or non-resident in Portugal, that intervenes in one of the following ways in a contract/instrument:
a) As a debtor, presenting effective credit liabilities and/or potential credit liabilities; b) As a guarantor/surety; c) As a creditor; d) As the originator of the credits; e) As a managing entity; f) As an assigning entity (in the case of transfer of the instrument and/or the credit risk associated with it to a securitization structure); g) As a member of the banking syndicate (in the case of syndicated loans); h) When identified in the link between instruments; i) When identified as the holder of the protection given as guarantee for the contract/instrument; j) When identified as a client related to the debtor in the credit risk analysis.
1.2 Periodicity and deadline for communication
The information regarding “Block 1 — Entity” must be:
a) Transmitted to the CRC before the communication of any periodic information (daily, monthly or quarterly) associated with the entity; b) Updated only and whenever there is any change in the characterization of the entity.

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Liabilities Register
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1.3 Variables
The characterization of an entity is carried out using the set of variables indicated below, whose description and scope are transposed in Annex II. Block Variables 1 – Entity Data reference date Entity identification Entity type LEI (Legal Entity Identifier) External entity reference Name Street Locality Postal Code Country of residence Date of birth Gender Professional situation Household Educational qualifications Nationality Legal form Institutional sector PSE Class (Public Sector Entity) Document type Document number Country of issue Date of issue Validity date
2. Block 2 — Contract/instrument
2.1 Characterization
The purpose of “Block 2 — Contract/instrument” is the identification and characterization of each contract/instrument for which information will be communicated to the CRC. The block is structured from a contract/instrument perspective, allowing multiple financings, distinct from each other but integrated into the same contract, to be considered and classified as separate instruments, while maintaining their aggregation by contract.
2.2 Periodicity and deadline for communication
The information for “Block 2 — Contract/instrument” must be:
a) Transmitted to the CRC before the communication of any periodic information (daily, monthly or quarterly) associated with the contract/instrument;

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Liabilities Register
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Mod. 99999911/T – 01/14 b) Updated only and whenever there is any change in the characterization of the contract/instrument existing in the CRC.
2.3 Variables
The characterization of a contract/instrument is carried out using the set of variables indicated below, whose description and scope are transposed in Annex II. Block Variables 2 – Contract/Instrument Data reference date Contract identification Instrument identification Creditor branch Project finance loan Syndicated contract identifier Syndicate entity identification Entity relationship Instrument in judicial dispute IEB (Bank loan identifier) Country of legislation Commercialization channel Credit intermediary intervention Waiver clause Type of special characteristic Related contract identification Related instrument identification Link between instruments Counterparty identification Representative identification Transaction amount Operation identification Amount outstanding Booked amount Grant or Protocol External contract/instrument reference Instrument type Currency Initial date of fund utilization Date of celebration Original maturity date Maturity date Interest grace period start date Interest grace period end date Capital grace period start date Capital grace period end date Right to immediate repayment Recourse Interest rate type

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Liabilities Register
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Block Variables
Interest rate update frequency
Reference rate
Spread
Maximum interest rate value
Minimum interest rate value
TAEG (Annual Percentage Rate of Charge)
TAE (Annual Effective Rate)
Contracted TAN (Nominal Annual Rate)
Value of acquired asset
Commercial product designation
Interest rate fixation period
Duration of financial plan
Purpose
Amortization type
Payment frequency
Subordinated debt
Fiduciary instrument
Initial amount
Fair value variation
Renegotiation date
Negotiation type
Capital deferment percentage
Securitization type
Required insurance
Credit rating
Instrument PD type (probability of default)
Probability of default
Risk assessment date
Type of risk assessment source
Risk assessment system
IRB model that originated the PD/rating (Internal Rating-Based and probability of default) Loss Given Default (LGD) IRB model that originated the LGD (Internal Rating-Based and Loss Given Default)
3. Block 3 — Protection
3.1 Characterization
The purpose of “Block 3 — Protection” is the identification and characterization of each protection (guarantee) associated with one or more contracts/instruments communicated to the CRC.
3.2 Periodicity and deadline for communication
The information for “Block 3 — Protection” must be:

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Liabilities Register
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Mod. 99999911/T – 01/14 a) Transmitted to the CRC before the communication of any periodic information (daily, monthly or quarterly) that references the protection; b) Updated only and whenever there is any change in the characterization of the protection existing in the CRC.
3.3 Variables
The characterization of a protection is carried out using the set of variables indicated below, whose description and scope are transposed in Annex II. Block Variables 3 – Protection Protection identification Data reference date Entity responsible for protection Protection type External protection reference Protection value Protection value type Final maturity date Country of location Region of location Property postal code Date of last appraisal Appraisal type Original protection value Date of original protection valuation Mortgage number Property acquisition price Protection registration number Protection execution status Protection execution date Accumulated protection execution value
4. Block 4 — Complementary to the contract
4.1 Characterization
The purpose of “Block 4 — Complementary to the contract” is to complement the characterization of new contracts/instruments entered into with consumers under the legal regime of mortgage credit, approved by Decree-Law No. 74-A/2017, of June 23, or the legal regime of consumer credit, approved by Decree-Law No. 133/2009, of June 2, aiming to monitor the Bank of Portugal's Recommendation regarding those contracts.
4.2 Periodicity and deadline for communication
The information for “Block 4 — Complementary to the contract” must be:

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Liabilities Register
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Mod. 99999911/T – 01/14 a) Transmitted monthly to the CRC after the communication of associated static information (entity, contract/instrument and protection); b) Referring to new contracts entered into in the month to which the information refers; c) Sent by the sixth business day of the month following that to which the data relates.
4.3 Exemptions
Participating entities that are not characterized as credit institutions or financial companies are exempt from communicating “Block 4 — Complementary to the contract”.
4.4 Variables
The characterization of complementary contract information is carried out using the set of variables indicated below, whose description and scope are transposed in Annex II. Block Variables 4 – Complementary to the contract Data reference date Contract identification Instrument identification LTV ratio (loan-to-value) Installment of the new operation Installment of the new operation with interest rate shock Effective DSTI ratio (debt service-to-income) DSTI ratio with interest rate shock of the new operation and income shock (debt service-to-income) Type of justification for non-compliance with the Macroprudential Measure Justification for non-compliance with the Macroprudential Measure Entity identification Monthly net income Monthly net income with shock due to borrower(

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Responsibilities :: Credit Responsibilities Central
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Block Variables
Total amount of the entity
Amount due of the entity
Revocable potential amount of the entity
Irrevocable potential amount of the entity
Amount written off to assets of the entity
Value of the next installment of the entity
Identification of protection
Allocation of the value of protection
Third-party credit rights with priority over protection Execution of protection Value of the execution of protection
6. Block 6 — Accounting Information
6.1 Characterization
“Block 6 — Accounting Information” aims to communicate accounting information related to each of the contracts/instruments. Thus, this block contains information that must be communicated to the CRC after the communication of the static information characterizing the contract/instrument on which accounting information is being reported. This block is intended to describe the evolution of the instrument, in accordance with the applicable accounting standard. The variables of this block, whenever mentioned, follow the International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) and the Implementing Technical Standards with regard to Supervisory Reporting (ITS).
6.2 Frequency and deadline for communication
The information from “Block 6 — Accounting Information” must be:
a) Sent with quarterly frequency, even if there are no changes compared to the previous communication; b) Referring to the last day of the quarter; c) Sent by the thirty-second business day after the quarter to which the data relate.
6.3 Exemptions
Entities participating that are not characterized as credit institutions or financial companies are exempt from communicating “Block 6 — Accounting Information.”
6.4 Variables
The accounting information of a contract/instrument is communicated using the set of variables indicated below, the description and scope of which are transposed in Annex II.

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Responsibilities :: Credit Responsibilities Central
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Block Variables
6 – Accounting
Information
Data reference date
Contract identification
Instrument identification
Accounting classification of the instrument
Recognition in balance sheet
Forms of constitution of encumbrances
Accumulated amount of impairments
Type of impairment
Impairment valuation method
Accumulated variations in fair value according to credit risk Performing status Date of performing status Provisions associated with off-balance sheet risk positions Deferral and renegotiation situation Accumulated recovery since default Date of deferral and renegotiation status Prudential portfolio Written-off amount
7. Block 7 — Entity Risk Information
7.1 Characterization
“Block 7 — Entity Risk Information” has the following objectives:
a) The communication of information regarding the characterization of the risk assessment of entities involved in a contract/instrument as debtors or guarantors/sureties; b) The identification of related customers through the characterization of existing relationships between entities from a credit risk perspective.
7.2 Frequency and deadline for communication
The information from “Block 7 — Entity Risk Information” must be:
c) Sent with monthly frequency (see Monthly Frequency table in point 7.4), even if there are no changes compared to the previous communication:
i. Referring to the last day of the month;
ii. Sent by the tenth business day of the month following that to which the data relate;
d) Sent with quarterly frequency (see Quarterly Frequency table in point 7.4), even if there are no changes compared to the previous communication:
i. Referring to the last day of the quarter;
ii. Sent by the thirty-second business day after the quarter to which the data relate.

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Responsibilities :: Credit Responsibilities Central
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7.3 Exemptions
Entities participating that are not characterized as credit institutions or financial companies are exempt from communicating “Block 7 — Entity Risk Information.” Entities that do not calculate own funds requirements for credit risk in accordance with Title II of Part III of Regulation (EU) No 575/2013 of the European Parliament and of the Council, of 26 June 2013, are exempt from communicating this quarterly information.
7.4 Variables
The risk information associated with the entity is performed using the set of variables indicated below, for monthly and quarterly communication respectively, the description and scope of which are transposed in Annex II. Monthly Frequency Block Variables 7 – Entity Risk Information Data reference date Entity identification Entity default status Date of change in entity default status Probability of default Date of financial statements Type of risk assessment source Risk assessment system Date of risk assessment Type of PD (probability of default) IRB Model originating the PD/notation (Internal Rating-Based and probability of default) Credit rating Large exposure Entity supervised by a credit recovery unit or similar Debt relative to income Date of income update Type of income update Quarterly Frequency Block Variables 7 – Entity Risk Information Data reference Entity identification Related customer identification Type of relationship

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Responsibilities :: Credit Responsibilities Central
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8. Block 8 — Instrument Risk Information
8.1 Characterization
“Block 8 — Instrument Risk Information” aims to collect information related to each of the instruments, underlying the calculation of own funds requirements for credit risk.
8.2 Frequency and deadline for communication
The information from “Block 8 — Instrument Risk Information” must be:
a) Sent with quarterly frequency, even if there are no changes compared to the previous communication; b) Referring to the last day of the quarter; c) Sent by the thirty-second business day after the quarter to which the data relate.
8.3 Exemptions
Entities participating that are not characterized as credit institutions or financial companies are exempt from communicating “Block 8 — Instrument Risk Information.” Entities that do not calculate own funds requirements for credit risk in accordance with Title II of Part III of Regulation (EU) No 575/2013 of the European Parliament and of the Council, of 26 June 2013, are exempt from communicating this quarterly information.
8.4 Variables
The instrument risk information is communicated using the set of variables indicated below, the description and scope of which are transposed in Annex II. Block Variables 8 – Instrument Risk Information Data reference date Contract identification Instrument identification Risk position identifier Type of risk position Risk class Own funds requirement calculation method Original risk position before applying conversion factors Value of the risk position LGD underlying the risk weight calculation (Loss Given Default) Long-term average LGD (Loss Given Default) LGD in economic contraction (Loss Given Default) Risk weight Amount of the risk position weighted by risk after applying the SME support factor (Small and Medium-sized Enterprises)

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Responsibilities :: Credit Responsibilities Central
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Mod. 99999911/T – 01/14
Block Variables
Conversion factor
Risk position subject to SME support factor (Small and Medium-sized Enterprises) Expected loss amount Identification of protection
9. Block 9 — Advanced Information
9.1 Characterization
“Block 9 — Advanced Information” aims to collect information related to the following specific events associated with credit contracts:
a) New contract; b) Early total amortization; c) Increase in the contracted amount; d) Occurrence of overdue credit; e) Regularization of overdue credit and written off to assets; f) Variation in the scope of Eurosystem operations. The events identified in items a) to e) must be reported:
a) For the following types of instruments (codes of the domain table Type of instrument):
i. Credit card (codes 0040 to 0043);
ii. Renewable credit (codes 0050 to 0052);
iii. Non-renewable credit (code 0060);
iv. Financial leasing (codes 0091 and 0092);
v. Housing credit (code 0110);
vi. Connected credit (code 0120);
vii. Personal credit (code 0130);
viii. Automotive credit (code 0140);
ix. Financing for commercial activity (code 0170);
x. Other credits (code 1000).
b) From the following thresholds:
i. 2500 euros for events regarding new contracts, early total amortizations, and increases in the initial contracted amount;
ii. 100 euros for occurrence of overdue credit;
iii. No threshold for regularizations of overdue credit and written off to assets.

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Responsibilities :: Credit Responsibilities Central
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The event identified in item f) must be reported in accordance with Bank of Portugal Instructions No. 3/2015 and 7/2012.
9.2 Frequency and deadline for communication
The information from “Block 9 — Advanced Information” must be:
a) Sent with daily frequency, whenever it exists; b) Referring to the day to which the event relates; c) Sent by the fifth business day after the date to which the data relate.
9.3 Variables
The advanced information is communicated using the set of variables indicated below, the description and scope of which are transposed in Annex II. Block Variables 9 – Advanced Information Data reference date Contract identification Instrument identification Type of event Living Capital Annualized Agreement Rate (TAA) day (Taxa Acordada Anualizada) Day risk assessment date (instrument) Day risk assessment source type (instrument) Day probability of default (instrument) Day risk assessment system (instrument) IRB Model originating the PD/notation Day (Internal Rating Based and probability of default) (instrument) Day Loss Given Default Day credit rating (instrument) Identification of protection Allocation of the value of protection Entity identification Type of responsibility Total amount day Amount due day Amount written off to assets day Revocable potential amount day Irrevocable potential amount day Day risk assessment date (entity) Day risk assessment source type (entity) Day probability of default (entity) Day risk assessment system (entity) IRB Model originating the PD Day (Internal Rating Based and probability of default) (entity) Day credit rating (entity)

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Annex II to Instruction – Description of Variables
The following tables present the description of the variables included in each information block. The possible values for variables using reference tables are defined in Annex III. For the purposes of this Instruction, “AnaCredit” is understood as the granular analytical credit database managed by the European Central Bank. This database is shared among national central banks constituting the Eurosystem, integrating the information provided by them. This universe may be extended to other national central banks of the European Union. Block 1 — Entity Variable Data reference date Definition Data reference date of the communicated data. For new entities, this value is assumed by omission as the date of integration of the entity into the system. Scope This variable is mandatory in entity updates, and may also be communicated upon creation. Type and possible values Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month, and DD the day. This date must be prior to or equal to the current date. Variable Entity identification Definition Unique identification for each entity communicated by the observed entity. This identification is composed of the code and code type pair, which will be used to identify entities in the CRC system. Scope This variable is mandatory to fill. Type and possible values Alphanumeric with a dimension of 9 characters, if the code is of type “NIF/NIPC”, or between 1 and 25 characters, if the code is of type “Source Code”. This code should not contain special characters. Variable Entity type Definition Identification of the entity type according to the characterization of its legal personality. Scope This variable is mandatory to fill in the characterization of any entity communicated by participating entities. Type and possible values List of possible values according to the domain table Entity type (T_TEN).

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Responsibilities :: Credit Responsibilities Central
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Variable LEI (Legal Entity Identifier)
Definition The Legal Entity Identifier (LEI) is the unique code of the entity assigned in accordance with ISO 17442 standard. This code is intended to uniquely identify legally distinct entities involved in financial transactions, as well as to register associated reference data, with the fundamental principles of uniqueness and exclusivity of the code. Scope This variable should be communicated whenever reporting entities have knowledge of the LEI assigned to the entity being characterized. Type and possible values Alphanumeric with 20 characters. Set of 20 characters, where the first 4 identify the code issuer, the next 14 identify the entity to be identified, and the last 2 verify the integrity of the code. Variable External entity reference Definition Reference code, assigned internally by the observed entity, allowing it to unequivocally identify each entity. Scope This variable can be reported for all entities. Type and possible values Alphanumeric with a dimension between 1 and 64 characters. Variable Name Definition Corresponds to the full denomination of the entity. Scope This variable is mandatory to fill. Type and possible values Full denomination of the entity, as stated in the civil identification or commercial registration document. Suppression of particles such as de/da/dos, use of abbreviations, or academic, noble, professional, or other titles at the beginning or end should be avoided. Variable Street Definition Street name, door number, and floor of the residence or domicile address of the entity. Scope This variable must be filled for entities other than “Singular Person” and is mandatory to fill when the entity is non-resident. It must also be filled for entities of type “Singular Person” if identified as representatives in a credit assignment operation. Type and possible values Alphanumeric, with a dimension between 1 and 200 characters. Set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, and other characters.

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Topics Credit Responsibilities :: Credit Responsibilities Central
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Variable Locality
Definition Locality (city, town, or place) of the entity's residence address.
Scope This variable must be filled for entities other than “Singular Person”, and is mandatory to fill for non-resident legal entities. It must also be filled for entities of type “Singular Person” if identified as representatives in a credit assignment operation. Type and possible values Alphanumeric, with a dimension between 1 and 200 characters. Set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, and other characters. Variable Postal Code Definition Postal Code of the entity's residence address. Scope This variable must be reported for entities other than “Singular Person” when the variables Street and Locality, relating to the address characterization, are filled. It must also be filled for entities of type “Singular Person” if identified as representatives in a credit assignment operation. Type and possible values Alphanumeric, with a dimension between 1 and 20 characters. Set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, and special characters. Variable Country of residence Definition Identification of the country of the entity's residence or domicile address. Scope This variable is mandatory for all entities. Type and possible values List of possible values according to the domain table Territory (T_TER). Variable Date of birth Definition Date of birth of the entity. Scope This variable must be filled for entities of type “Singular Person.” Type and possible values Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month, and DD the day. This date must be prior to or equal to the current date. Variable Gender Definition Identification of the entity's gender. Scope This variable must be filled for entities of type “Singular Person.” Type and possible values List of possible values according to the domain table Gender (T_GEN).

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Variable Professional Situation
Definition Identification of the entity's professional situation.
Scope This variable must be filled for entities of type “Singular Person.”
Type and possible values
List of possible values according to the domain table Professional Situation (T_SPF).
Variable Household
Number of people belonging to the entity's household.
Scope This variable must be filled for entities of type “Singular Person.”
Type and possible values
Numeric, integer type.
Positive integer value.
Variable Educational Qualifications
Definition Identification of the entity's educational qualifications.
Scope This variable must be filled for entities of type “Singular Person.”
Type and possible values
List of possible values according to the domain table Educational Qualifications (T_HAL).
Variable Nationality
Definition Code of the country of the entity's nationality.
Scope This variable must be filled whenever the entity is of type “Singular Person.”
Type and possible values
List of possible values according to the domain table Territory (T_TER).
Variable Legal Form
Definition Identification of the entity's legal form, according to the country of residence.
Scope This variable is mandatory for non-resident entities other than “Singular Person.”
Type and possible values
List of possible values according to the domain table Legal Form (T_JUR).
Variable Institutional Sector
Definition Code of the institutional sector of the entity according to the European System of Accounts – ESA 2010.

Scope This variable must be reported for non-resident entities.
Type and possible values
List of possible values according to the domain table Institutional Sector (T_STI).

Variable Public Sector Entity (PSE) Class
Definition Classification of public sector entities (PSE) in accordance with the provisions of Regulation (EU) No. 575/2013, for the purposes of the eligibility of credit contracts as collateral assets associated with Eurosystem credit operations, in which the entity acts as debtor or guarantor. Scope This variable must be reported for entities involved in mobilized loans, or which the institution intends to mobilize as collateral assets for Eurosystem credit operations, and for which no source for their credit assessment (ECAI, IRB, RT or SIAC) is available and an implicit credit assessment is intended to be used. Type and possible values List of possible values according to the domain table Public Sector Entity (T_PSE).

Variable Document Type
Definition Code that identifies the type of document/identification number of the entity.
Scope This variable is mandatory for non-resident entities.
Type and possible values
List of possible values according to the domain table Document Type (T_TID).

Variable Document Number
Definition Identification number or identification document number of the reported entity, corresponding to the document indicated in the "Document Type" variable. Scope This variable is mandatory whenever the "Document Type" variable is filled in. Type and possible values Alphanumeric with a length between 1 and 50 characters. The document number corresponds to a set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (_). The Bank of Portugal provides a file indicating the format of the document number related to the document type indicated in the previous variable. Non-compliance with the rules defined herein will require correction of the reported information.

Variable Country of Issue
Definition Identification of the country where the document/identification number indicated in the "Document Type" variable was issued.
Scope This variable is mandatory whenever the entity has associated a document/identification number, by filling in the "Document Type" variable.

Variable Issue Date
Definition Date on which the document/identification number, indicated in the "Document Type" and "Document Number" variables, was issued.
Scope When applicable and known to the reporting entity, this variable must be filled in for the document associated with the entity.
Type and possible values
Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day. This date must be earlier than or equal to the current date.

Variable Expiry Date
Definition Date on which the document/identification number, indicated in the "Document Type" and "Document Number" variables, expires.
Scope When applicable and known to the reporting entity, this variable must be filled in for the document associated with the entity.
Type and possible values
Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day. This date must be later than the date identified in the "Issue Date" variable.

Block 2 — Contract/Instrument
Each instrument will be unequivocally identified in the CRC system by the combination of the variables Contract Identifier and Instrument Identifier.

Variable Data Reference Date
Definition The date from which the reported data are valid. This date should be updated whenever the information regarding the contract/instrument is changed. Scope This variable is mandatory for all contracts/instruments. Type and possible values Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day. When creating contracts, this date must be equal to that indicated in the "Date of Celebration" variable. When updating contracts, this date must be equal to or earlier than the current date.

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The contract identification corresponds to a set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (_).

Variable Instrument Identification
Definition Identifier applied by the reporter to unequivocally identify each instrument of the contract identified in the "Contract Identification" variable. This identifier will remain unchanged over time and cannot be reused in the same contract. Scope This variable is mandatory for all contracts/instruments. Type and possible values Alphanumeric with a length between 1 and 32 characters. The instrument identification corresponds to a set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (_).

Variable Creditor Counter
Definition Identification of the counter responsible for managing credit operations, whereby credit operations carried out via the internet should be classified with the head office counter of the institution or the branch of the credit institution with its head office in the European Union or in another country. Scope This variable is mandatory for all contracts reported by observed entities classified as Financial and Monetary Institutions (FMI). Type and possible values Alphanumeric, with a length between 1 and 6 characters. Possible values must be in accordance with the agency registration codes communicated to the Bank of Portugal.

Variable Project Finance Loan
Definition Indication of whether the instrument falls under the definition of project finance. An instrument falling under the definition of project finance must satisfy the following characteristics:

The loan was granted to an entity created specifically to finance or manage physical assets or is a comparable risk position in economic terms;
The contractual provisions grant the creditor a significant level of control over the assets and the income generated by them;
The main source of repayment of the loan is the income produced by the assets being financed and not the independent capacity of a broader commercial enterprise.
Object finance or commodity finance loans, provided they meet the conditions mentioned in the definition of the variable, are also considered as project finance loans. Scope This variable is mandatory for all contracts reported by observed entities classified as Financial and Monetary Institutions (FMI). Type and possible values List of possible values according to the domain table Project Finance Loans (T_EFP).

Variable Syndicated Contract Identifier
Definition Contract identifier assigned by the syndicate leader.
Scope This variable is mandatory for all contracts reported with the special characteristic that identifies the contract as syndicated (special characteristic of type '001'). Type and possible values Alphanumeric with a length between 1 and 32 characters. The contract identification corresponds to a set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (_).

If the syndicate leader entity is a participant in the CRC, or is covered by AnaCredit reporting in its country of residence, the identifier assigned by the syndicate leader must be reported by all other participating entities.
If the leader entity is not a reporter to the CRC, or is not covered by AnaCredit reporting, the BIC code (in accordance with ISO 9362 standard) of the leader entity concatenated with the date of celebration of the syndicated contract, separated by a hyphen, must be reported.
If the observed entity is the syndicate leader, the identifier reported in this field may be the same as that identifying the contract.

Variable Syndicate Entity Identification
Definition Identification of each entity belonging to the syndicate.
This identification is composed of the code and code type pair, which will be used to identify the entities in the CRC system.
The entity identified in this variable must have been previously communicated to the CRC system.
Scope This variable is mandatory if the contract/instrument has a special characteristic that identifies the contract as syndicated (special characteristic of type '001'). Type and possible values Alphanumeric with a length of 9 characters, if the code is of type "NIF/NIPC", or between 1 and 25 characters, if the code is of type "Source Code". This code should not contain special characters.

Variable Entity Relationship
Definition Role played by the entity identified in the "Syndicate Entity Identification" variable in the syndicate.
Scope This variable is mandatory if the contract/instrument has a special characteristic that identifies the contract as syndicated (special characteristic of type '001'). This variable must be filled in for each of the entities participating in the syndicate, including the observed entity itself, and there must be at least one leader entity in the syndicate. Type and possible values List of possible values according to the domain table Entity Relationship (in syndicate) (T_RPS).

Variable Instrument in Judicial Dispute
Definition Code that identifies whether the instrument is or is not in judicial dispute.
An instrument is considered to be in judicial dispute whenever its existence, validity or enforceability is submitted to the jurisdiction of the courts, regardless of which entity initiated the proceedings. Instruments should be marked as being in judicial dispute from the beginning of the judicial process until the final decision. Scope This variable is mandatory for all contracts/instruments. Type and possible values List of possible values according to the domain table Instrument in Judicial Dispute (T_LJU).

Variable IEB
Definition Bank loan identifier used in the identification of bank loans mobilized or which the institution intends to mobilize as collateral assets for Eurosystem credit operations. Scope This variable must be filled in for all bank loans mobilized or which the institution intends to mobilize as collateral assets for Eurosystem credit operations. Type and possible values Alphanumeric with 15 characters. The bank loan identifier code corresponds to a set of 15 characters respecting the check digit construction rule presented in the observations. This identifier must be constructed in accordance with the rules specified in Instructions No. 7/2012 and 3/2015 of the Bank of Portugal and their respective operational documentation.

Variable Legislation Country
Definition Identification of the country whose legislation is applicable to the contract.
Scope This variable must be filled in for all bank loans mobilized or which the institution intends to mobilize as collateral assets for Eurosystem credit operations. Type and possible values List of possible values according to the domain table Territory (T_TER).

Variable Sales Channel
Definition Identification of the channel through which the credit contract is concluded with the client.
Scope This variable is mandatory whenever the contract/instrument is marked with the special characteristic "005 – Instrument covered by Decree-Law 133/2009" or "006 – Instrument covered by Decree-Law 74-A/2017". Type and possible values List of possible values according to the domain table Sales Channel (T_CCO).

Variable Credit Intermediary Intervention
Definition Identification of the type of credit intermediary intervention.
Scope This variable is mandatory whenever the contract/instrument is marked with the special characteristic "005 – Instrument covered by Decree-Law 133/2009" or "006 – Instrument covered by Decree-Law 74-A/2017". Type and possible values List of possible values according to the domain table Credit Intermediary Intervention (T_IIC).

Variable Waiver Clause
Definition Indication of whether the loan contract ensures the waiver by debtors of their rights of set-off against their respective institution and the Bank of Portugal as well as rights arising from banking secrecy rules (in accordance with Bank of Portugal Instruction No. 3/2015). Scope This variable must be filled in for all bank loans mobilized or which the institution intends to mobilize as collateral assets for Eurosystem credit operations. Type and possible values List of possible values according to the domain table Waiver Clause (T_REN).

Variable Special Characteristic Type
Definition Identification of the type of special characteristic applicable to the instrument.
Scope This variable must be reported for all contracts/instruments.
Type and possible values
List of possible values according to the domain table Special Characteristic Type (T_CEP).
The same instrument may contain more than one of the possible values contained in its respective domain table.

Variable Related Contract Identification
Definition Identification code of the contract, previously reported, that is related to the contract to be characterized.
Scope This variable must be filled in if the "Link between instruments" variable is filled in with a code other than those referring to transfers or acquisitions of instruments and the "Counterparty Identification" variable is not filled in. Type and possible values Alphanumeric with a length between 1 and 32 characters. The related contract identification corresponds to a set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (_).

Variable Related Instrument Identification
Definition Identification code of the instrument, previously reported, that is related to the instrument to be characterized.
Scope This variable must be filled in if the "Link between instruments" variable is filled in with a code other than those referring to transfers or acquisitions of instruments and the "Counterparty Identification" variable is not filled in. Type and possible values Alphanumeric with a length between 1 and 32 characters. The related instrument identification corresponds to a set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (_).

Variable Link between Instruments
Definition Identification of the type of relationship existing between the instrument to be characterized and the related instrument.
Scope This variable is mandatory for instruments classified simultaneously with the special characteristic "006 – Instrument covered by Decree-Law 74-A/2017" and with the instrument type "0120 – Connected Credit", indicating in the respective variables the identification of the associated housing credit contract, or for all instruments involved in operations identified in the domain table of this variable. Type and possible values List of possible values according to the domain table Link between Instruments (T_LIN).

Variable Counterparty Identification
Definition Identification of the counterparty entity in the link between instruments. This identification is composed of the code and code type pair, which will be used to identify the entities in the CRC system. The entity identified in this variable must have been previously communicated to the system. Scope This variable must be filled in if the "Link between instruments" variable is filled in with a code referring to transfers or acquisitions of instruments. The variable must also be filled in for other codes if the operation involves other entities. Type and possible values Alphanumeric with a length of 9 characters, if the code is of type "NIF/NIPC", or between 1 and 25 characters, if the code is of type "Source Code". This code should not contain special characters.

Variable Representative Identification
Definition Identification of the representative appointed by the third-country assignee, in accordance with Article 14 of the Regime for the Assignment and Management of Bank Credits, approved by Decree-Law No. 103/2025, of September 11. This identification is composed of the code and code type pair, which will be used to identify the entities in the CRC system. The entity identified in this variable must have been previously communicated to the system. Scope This variable must be filled in if the "Link between instruments" variable is filled in with a code referring to transfers or acquisitions of instruments, and there is a

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Topics Credit Liabilities :: Credit Register Central
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Mod. 99999911/T – 01/14 representative appointed under Article 14 of the Regime for the Assignment and Management of Bank Credits, approved by Decree-Law No. 103/2025, of September 11. Type and possible values Alphanumeric with a length of 9 characters, if the code is of type "NIF/NIPC", or between 1 and 25 characters, if the code is of type "Source Code". This code should not contain special characters.

Variable Transaction Amount
Definition Amount by which the instrument transaction occurred, regardless of the value at which it was recorded in the balance sheet.
Scope This variable must be filled in whenever the "Link between instruments" is filled in with a code referring to transfers or acquisitions of instruments. Type and possible values Numeric, of type decimal (20,2). Positive value, expressed in euros, with two decimal places. The value "0.00" is reported when there are no values for this variable.

Variable Operation Identification
Definition Identification of the transfer or acquisition operation of instruments. This identification must be common for the set of contracts/instruments that are part of the operation. Scope This variable must be filled in whenever the "Link between instruments" is filled in with a code referring to transfers or acquisitions of instruments. Type and possible values Alphanumeric with a length between 1 and 32 characters. The related instrument identification corresponds to a set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (_).

Variable Outstanding Amount
Definition Outstanding and reduced amount of the instrument's asset at the time of the transaction, i.e., the total outstanding amount owed by the debtor at the time of the transaction. Scope This variable must be filled in whenever the "Link between instruments" is filled in with a code referring to transfers or acquisitions of instruments. Type and possible values Numeric, of type decimal (20,2). Positive value, expressed in euros, with two decimal places. The value "0.00" is reported when there are no values for this variable.

Variable Book Value
Definition Net book value less impairment of the instrument as defined in Annex V of the Implementing Regulation regarding reporting for supervisory purposes of institutions at the time of the transaction. Book value is understood as the value to be reported in the balance sheet, including accrued interest.

Variable Scope
This variable must be filled in whenever the "Link between instruments" is filled with a code referring to assignments or acquisitions of instruments.

Type and possible values
Numeric, decimal type (20,2).
Positive value, expressed in euros, with two decimal places. The value "0.00" is communicated when there are no values for this variable.

Variable Grant or Protocol

Definition
Indication of the existence of a grant associated with the credit or protocol under which the credit was granted.

Scope
This variable is mandatory to fill in whenever the contract/instrument is flagged with the special characteristic "005 – Instrument covered by Decree-Law 133/2009".

Type and possible values
List of possible values according to the domain table Grant or protocol (T_SPR).

Variable External reference of the contract/instrument

Definition
Reference code assigned internally by the observed entity to each credit contract, which must appear in the contract itself and allows it to be identified individually and unequivocally.

Scope
This variable is mandatory for all contracts/instruments.

Type and possible values
Alphanumeric with length between 1 and 64 characters.

Variable Instrument Type

Definition
Identification of the instrument according to the terms defined contractually.

Scope
This variable is mandatory for all contracts/instruments.

Type and possible values
List of possible values according to the domain table Instrument Type (T_TIN).

Variable Currency

Definition
Identification of the denomination currency of the instrument.
Each instrument can only have one denomination currency, and a contract involving more than one currency must be composed, at minimum, by as many instruments as the currencies used.

Scope
This variable is mandatory for all contracts/instruments.

Type and possible values
List of possible values according to the domain table Currency (T_DIV).

Variable Initial date of fund utilization

Definition
Date on which the first utilization of funds (partial or total) was carried out by the debtor.
In contracts/instruments associated with credit cards, overdraft facilities, and other renewable credits, this variable corresponds to the day on which the debtor moved the funds placed at their disposal for the first time. In contracts/instruments where no fund utilizations have occurred at the time of their characterization, this variable shall assume the value 9999-12-31 (corresponding to "Not applicable").

Scope
This variable is mandatory for all contracts/instruments.

Type and possible values
Date, in YYYY-MM-DD format, where YYYY represents the year, MM the month and DD the day.
This date must be equal to or later than the date indicated in the "Contract Date" variable and equal to or earlier than the date indicated in the "Maturity Date" variable, assuming the value 9999-12-31 when the date is not applicable.

Variable Contract Date

Definition
Date on which the credit contract is celebrated by the parties, lending institution, and client.
This field should not be altered during contractual changes; the date on which they occurred should be reported in the "Date of deferral and renegotiation state" and "Renegotiation Date" variables.

Scope
This variable is mandatory for all contracts/instruments.

Type and possible values
Date, in YYYY-MM-DD format, where YYYY represents the year, MM the month and DD the day.
This date must be prior to or equal to all dates characterizing the contract/instrument.

Variable Original Maturity Date

Definition
End date until which all amounts due must be paid and/or from which no further utilizations of potential amounts placed at disposal can be made, defined at the time of contracting the instrument.

Scope
This variable is mandatory for all contracts/instruments.

Type and possible values
Date, in YYYY-MM-DD format, where YYYY represents the year, MM the month and DD the day.
This date must be subsequent to the date indicated in the "Contract Date" variable, assuming the value 9999-12-31 when the original maturity date is not defined.

Variable Maturity Date

Definition
End date of the instrument and until which all amounts due must be paid and/or from which no further utilizations of potential amounts placed at disposal can be made.

Scope
This variable is mandatory for all contracts/instruments.

Variable Interest Grace Period Start Date

Definition
Date on which the interest grace period begins. The interest grace period corresponds to the period of time during which the client does not pay interest and these are added to the outstanding capital.

Scope
Applicable to all contracts where an interest grace period is defined.

Type and possible values
Date, in YYYY-MM-DD format, where YYYY represents the year, MM the month and DD the day.
This date must be subsequent to or equal to the date indicated in the "Contract Date" variable and prior to the dates indicated in the "Maturity Date" and "Interest Grace Period End Date" variables.

Variable Interest Grace Period End Date

Definition
Date on which the interest grace period ends. The interest grace period corresponds to the period of time during which the client does not pay interest and these are added to the outstanding capital.

Scope
Applicable to all contracts where an interest grace period is defined.

Type and possible values
Date, in YYYY-MM-DD format, where YYYY represents the year, MM the month and DD the day.
This date must be prior to the date indicated in the "Maturity Date" variable and subsequent to the dates indicated in the "Interest Grace Period Start Date" and "Contract Date" variables.

Variable Capital Grace Period Start Date

Definition
Date on which the capital grace period begins. The capital grace period corresponds to the period of time during which the client does not amortize capital.

Scope
Applicable to all contracts where a capital grace period is defined.

Type and possible values
Date, in YYYY-MM-DD format, where YYYY represents the year, MM the month and DD the day.
This date must be subsequent to or equal to that of the "Contract Date" variable and prior to the dates indicated in the "Maturity Date" and "Capital Grace Period End Date" variables.

Variable Capital Grace Period End Date

Definition
Date on which the capital grace period ends. The capital grace period corresponds to the period of time during which the client does not amortize capital.

Scope
Applicable to all contracts where a capital grace period is defined.

Type and possible values
Date, in YYYY-MM-DD format, where YYYY represents the year, MM the month and DD the day.
This date must be subsequent to the dates indicated in the "Capital Grace Period Start Date" and "Contract Date" variables and prior to the date indicated in the "Maturity Date" variable.

Variable Right to Immediate Reimbursement

Definition
Identification of the possibility for the creditor to demand immediate payment of the instrument upon request or with short notice (at the end of the business day following the day on which payment is demanded).

Scope
This variable is mandatory for all contracts communicated by observed entities classified as Financial and Monetary Institutions (FMIs).

Type and possible values
List of possible values according to the domain table Right to Immediate Reimbursement (T_REB).

Variable Recourse

Definition
Identification of the possibility for the creditor to seize other assets of the debtor beyond the collateral data. In the case of commercial receivables, it identifies the possibility of demanding the outstanding amount from the entity that alienated the commercial credits.

Scope
This variable is mandatory for "Factoring" type contracts/instruments and in all other type contracts/instruments communicated by observed entities classified as Financial and Monetary Institutions (FMIs).

Type and possible values
List of possible values according to the domain table Recourse (T_RCU).

Variable Interest Rate Type

Definition
Identification of the type of interest rate applicable to the instrument.

Scope
This variable is mandatory whenever one of the following conditions is met:

the contract/instrument is covered by Decree-Law No. 74-A/2017;
the contract/instrument is covered by Decree-Law No. 133/2009;
the observed entity belongs to the sector of Financial and Monetary Institutions (FMIs) and the contract/instrument has a defined interest rate.

Type and possible values
List of possible values according to the domain table Interest Rate Type (T_TTJ).

Variable Interest Rate Update Frequency

Definition
Indication of the frequency with which the interest rate is updated.

Scope
This variable is mandatory for all contracts communicated by observed entities classified as Financial and Monetary Institutions (FMIs).

Type and possible values
List of possible values according to the domain table Interest Rate Update Frequency (T_FTJ).

Variable Reference Rate

Definition
Identification of the reference rate used to calculate the interest rate applicable to the instrument.

Type and possible values
List of possible values according to the domain table Reference Rate (T_TXR).

Variable Spread

Definition
Value that adds to the reference rate used to calculate the interest rate applicable to the instrument.

Scope
This variable is mandatory for all contracts communicated by observed entities classified as Financial and Monetary Institutions (FMIs) or whenever the contract/instrument is flagged with the special characteristic "006 – Instrument covered by Decree-Law 74-A/2017", although it should only be reported when the interest rate applicable to the instrument is not fixed.

Type and possible values
Numeric, decimal type (8,5).

Variable Maximum Interest Rate Value

Definition
Indication of the maximum value of the AAR (Agreed Annualized Rate) applicable to the instrument. This variable should only be reported in instruments where the contractual conditions provide that, regardless of the evolution of the indexers, an interest rate higher than the agreed one will not be applied.

Scope
This variable should only be reported when the type of interest rate applicable to the instrument (identified in the "Interest Rate Type" variable) is different from "Fixed" and there is a maximum limit for the interest rate, being mandatory (if existing) for all contracts communicated by observed entities classified as Financial and Monetary Institutions (FMIs).

Type and possible values
Numeric, decimal type (8,5).
Numeric value with five decimal places. The value must be reported in base 100, i.e., 0.5 means 0.5%.

Variable Minimum Interest Rate Value

Definition
Indication of the minimum value of the AAR (Agreed Annualized Rate) applicable to the instrument. This variable should only be reported in instruments where the contractual conditions provide that, regardless of the evolution of the indexers, an interest rate lower than the agreed one will not be applied.

Scope
This variable should only be reported when the type of interest rate applicable to the instrument (identified in the "Interest Rate Type" variable) is different from "Fixed" and there is a minimum limit for the interest rate, being mandatory (if existing) for all contracts communicated by observed entities classified as Financial and Monetary Institutions (FMIs).

Type and possible values
Numeric, decimal type (8,5).

Numeric value with five decimal places. The value must be reported in base 100, i.e., 0.5 means 0.5%.

Variable EAGC (Effective Annual Global Cost Rate)

Definition
Effective Annual Global Cost Rate defined at the time of contracting the instrument.

Scope
This variable is mandatory to fill in for instruments flagged with the special characteristic "005 - Instrument covered by Decree-Law 133/2009" or "006 – Instrument covered by Decree-Law 74-A/2017". In the latter case, the variable should only be filled in if the contract date of the instrument is after December 31, 2017.

Type and possible values
Numeric, decimal type (8,5).
Numeric value with five decimal places. The value must be reported in base 100, i.e., 0.5 means 0.5%.

Variable EAR (Effective Annual Rate)

Definition
Effective Annual Rate defined at the time of contracting the instrument.

Scope
This variable is mandatory to fill in whenever the contract/instrument is flagged with the special characteristic "006 – Instrument covered by Decree-Law 74-A/2017" provided that the date indicated in the "Contract Date" variable is after August 28, 1994 and before January 1, 2018.

Type and possible values
Numeric, decimal type (8,5).
Numeric value with five decimal places. The value must be reported in base 100, i.e., 0.5 means 0.5%.

Variable Contracted ANR (Annual Nominal Rate)

Definition
This rate corresponds to the maximum annual nominal rate agreed between the observed entity and the debtor at the time of contracting the contract/instrument. That is, the maximum annual nominal interest rate defined in the contract should be considered, without any bonus that has been agreed with the debtor.

Scope
This variable is mandatory to fill in whenever the contract/instrument is flagged with the special characteristic "005 – Instrument covered by Decree-Law 133/2009".

Type and possible values
Numeric, decimal type (8,5).
Numeric value with five decimal places. The value must be reported in base 100, i.e., 0.5 means 0.5%.

Variable Value of Acquired Asset

Definition
Value of the asset acquired by the client in the financial leasing and ALD contract. The amount must be expressed in euros, regardless of the denomination currency of the instrument. This value includes the corresponding VAT amount, even if it is not financed by the observed entity.

Scope
This variable is mandatory to fill in for all mobile financial leasing contracts/instruments (including ALD purpose) whenever the contract/instrument is flagged with the special characteristic "005 – Instrument covered by Decree-Law 133/2009".

Type and possible values
Numeric, decimal type (20,2).
Positive value, expressed in euros, with two decimal places.

Variable Commercial Product Designation

Definition
Commercial designation of the product, which must correspond to the information presented in the standardized information sheet (FIN), provided for in the consumer credit regime, in the European standardized information sheet (FINE), provided for in the real estate credit regime, or when not applicable, in the information disseminated to the public through the price list and/or website, or when not applicable, in the internal technical sheet regarding the product.

Scope
This variable is mandatory to fill in whenever it exists.

Type and possible values
Alphanumeric with length between 1 and 200 characters.

Variable Interest Rate Fixing Period

Definition
Number of days duration of the fixed rate period.

Type and possible values
Numeric, integer type.
In contracts where the "Interest Rate Type" is not of the "Mixed Rate" or "Other" type, this variable shall assume the value 999999 (corresponding to "Not applicable").

Variable Financial Plan Duration

Definition
Indication of the number of days duration of the loan's financial plan.

Scope
This variable should be reported for all contracts/instruments.

Type and possible values
Numeric, integer type.
In contracts of indefinite duration or automatic renewal, this variable shall assume the value 999999 (corresponding to "Not applicable").

Variable Purpose

Definition
Identification of the purpose to which the instrument is intended according to the terms defined contractually.
Instruments with two purposes should be communicated with the most relevant purpose.

Scope
This variable is mandatory for all contracts/instruments.

Type and possible values
List of possible values according to the domain table Purpose (T_FIN).

Variable Amortization Type

Definition
Identification of the amortization modality applicable to the instrument.

Type and possible values
List of possible values according to the domain table Amortization Type (T_TAM).

Variable Payment Frequency

Definition
Identification of the frequency with which payments (capital and/or interest) must be made.
Instruments with distinct payment frequencies for interest and capital should be communicated with the highest frequency between the two, unless the instrument is characterized by the existence of a single capital payment, in which case it should then be classified with its respective code.

Scope
This variable is mandatory for all contracts communicated by observed entities classified as Financial and Monetary Institutions (FMIs) and/or instruments whose type requires the reporting of information characterizing the installment.

Type and possible values
List of possible values according to the domain table Payment Frequency (T_FPG).

Variable Subordinated Debt

Definition
Classification of the instrument as subordinated debt.
In the event of liquidation of the debtor entity, reimbursement of instruments classified as subordinated debt occurs only after the reimbursement of other debts.

Scope
This variable is mandatory for all contracts communicated by observed entities classified as Financial and Monetary Institutions (FMIs).

Type and possible values
List of possible values according to the domain table Subordinated Debt (T_DIS).

Variable Fiduciary Instrument

Definition
Classification of the instrument as fiduciary. An instrument is considered fiduciary if the observed entity acts in its own name, but on behalf of another(s) entity(ies) that bear(s) the risk of the instrument.

Scope
This variable is mandatory for all contracts communicated by observed entities classified as Financial and Monetary Institutions (FMIs).

Variable Initial Amount
Definition Maximum credit amount defined at the time of contracting the instrument. Includes amounts to be made available subsequently. The amount must be expressed in euros, regardless of the instrument's denomination currency. In the case of movable leasing instruments, the initial amount corresponds to the credit amount effectively granted at the start of the contract:

Taxes financed by the institution (e.g., VAT) must be included in the initial amount;
The initial down payment (1st rent, paid upfront) must not be included in the initial amount since this value is not financed by the institution and, as such, does not correspond to a credit liability of the debtor.
Thus, on the reference date of the month in which the contract was concluded, the initial amount must be equal to the outstanding amount, if no installment regarding the financed amount has been paid between these two dates. Scope This variable is mandatory for all contracts/instruments. Type and possible values Numeric, of type decimal (20,2). Positive value, expressed in euros, with two decimal places. If not applicable, this field must be reported with the value “0.00”.

Variable Fair Value Variation
Definition Difference between the nominal amount outstanding and the purchase price of the instrument on the acquisition date. This amount applies to instruments that have been acquired at a price lower than the nominal amount outstanding due to the deterioration of credit risk. If not applicable, this field must be reported with the value “0.00”. Scope This variable is mandatory for all contracts reported by supervised entities classified as Financial and Monetary Institutions (FMIs) or that have been acquired by the supervised entity. Type and possible values Numeric, of type decimal (20,2). Value, expressed in euros, with two decimal places. If not applicable, this field must be reported with the value “0.00”.

Variable Renegotiation Date
Definition In the event of renegotiation of the conditions applicable to the instrument, this variable should reflect the date on which the new agreed conditions have financial impact. In the case of automatic renewal, this variable should reflect the effective date of the renewal, i.e., the date immediately following the expiry of the previous term. Scope This variable is mandatory whenever the variable “Type of Renegotiation” is filled with the values “002 – Automatic renewal”, “003 – Regular renegotiation”, “004 – Renegotiation due to default”, “005 - Commercial renegotiation”, “006 - Renegotiation due to default prevention”, “007 - Renegotiation due to default” or “008 - After renegotiation due to default prevention or default”. Type and possible values Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day. This date must be prior to or equal to the current date and subsequent to the date of contract conclusion.

Variable Type of Renegotiation
Definition Identification of the type of renegotiation from which the contractual conditions defined for the instrument resulted.
Scope This variable is mandatory for all contracts/instruments.
Type and possible values
List of possible values according to the domain table Type of Renegotiation (T_TNE).

Variable Percentage of Capital Deferral
Definition Percentage of the initial amount (including potential amounts) deferred to the last installment.
When, within the scope of a renegotiation, the parties agree on the introduction or alteration of capital deferral, this percentage must be based on the amounts included in the renegotiation (i.e., outstanding capital, interest and other charges). Scope Applicable to all contracts where capital deferral is agreed upon at the initial moment or during the term of the contract. Type and possible values Numeric, of type decimal (8,5). Numeric value with five decimal places. The value must be reported on a base of 100, i.e., 0.5 means 0.5%.

Variable Type of Securitization
Definition Identification of the existence and type of securitization operation of the instrument.
Scope This variable is mandatory for all contracts/instruments.
Type and possible values
List of possible values according to the domain table Type of Securitization (T_TTI).

Variable Required Insurances
Definition Identification of the existence of insurance that the consumer would not necessarily have to contract if they did not take out the credit, or that is necessary to obtain certain credit conditions. Scope This variable is mandatory to fill in whenever the contract/instrument is flagged with the special characteristic “005 – Instrument covered by Decree-Law 133/2009”. Type and possible values List of possible values according to the domain table Insurances (T_SAS).

Variable Credit Rating
Definition Credit rating, valid on the reporting date, assigned to the instrument on the date of credit quality assessment communicated in the variable “Date of Risk Assessment”. Scope This variable must be filled in for risk assessments that are based on the loan itself. This variable must be filled in when loans are mobilized, or the institution intends to mobilize them, as collateral assets for Eurosystem credit operations and when the credit quality assessment system is by ratings. In this situation, the assessment must be based on IRB models. Type and possible values Alphanumeric with size between 1 and 50 characters. The credit rating of the instrument corresponds to a set of characters (between 1 and 50, according to current rules). In the case of assessment via Credit Rating Agency (CRA), the credit rating must correspond to the concatenation between the rating agency and the assigned rating (e.g., DBRS BBH; Moodys Ba1; SP AA-; IBCA BB+).

Variable Type of Instrument PD
Definition Identification of the purpose of calculation of the Probability of Default of the instrument (indicated in the variable).
Scope The type of PD of the instrument must be filled in for risk assessments that are based on the loan itself.
This variable must be filled in when loans are mobilized, or the institution intends to mobilize them, as collateral assets for Eurosystem credit operations and when the variable “Probability of Default” is filled in. In this case, the assessment must be included in an IRB rating model. Type and possible values List of possible values according to the domain table Type of Probability of Default (T_TPD).

Variable Probability of Default
Definition Probability of Default of the instrument, valid on the reporting date, assigned on the date of credit quality assessment communicated in the variable “Date of Risk Assessment”. Scope This variable must be filled in for risk assessments that are based on the loan itself. This variable must be filled in when loans are mobilized, or the institution intends to mobilize them, as collateral assets for Eurosystem credit operations and when the credit quality assessment system is by PD. In this situation the assessment must be based on IRB models. Type and possible values Numeric, of type decimal (8,5). Numeric value with five decimal places. The value must be reported on a base of 100, i.e., 0.5 means 0.5%.

Variable Date of Risk Assessment
Definition Date on which the credit quality assessment of the instrument valid on the reporting date was assigned.
Scope This variable must be filled in for risk assessments that are based on the loan itself.
This variable must be filled in when loans are mobilized, or the institution intends to mobilize them, as collateral assets for Eurosystem credit operations. In this situation, the assessment must be based on IRB models. Type and possible values Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day. This date must be prior to or equal to the current date.

Variable Type of Risk Assessment Source
Definition Identification of the type of source used in the assessment of the credit quality of the instrument.
Scope This variable must be filled in for risk assessments that are based on the loan itself.
This variable must be filled in when loans are mobilized, or the institution intends to mobilize them, as collateral assets for Eurosystem credit operations. In this case, the assessment must be included in an IRB rating model. Type and possible values List of possible values according to the domain table Type of Risk Assessment (T_TAR).

Variable Risk Assessment System
Definition Identification of the system used for credit quality assessment in the assessment of the instrument.
Scope This variable must be filled in for risk assessments that are based on the loan itself.
This variable must be filled in for all mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations, whenever the risk assessment is based on the loan itself. Type and possible values List of possible values according to the domain table Risk Assessment System (T_SAR).

Variable IRB Model that Originated the PD/Rating Definition Name of the IRB model for credit quality assessment, used in the calculation of capital requirements, that originated the Probability of Default (indicated in the variable Probability of Default) or the Credit Rating of the instrument (indicated in the variable Credit Rating). Scope This variable must be filled in for risk assessments that are based on the loan itself. This variable must be filled in when loans are mobilized, or the institution intends to mobilize them, as collateral assets for Eurosystem credit operations. Type and possible values Alphanumeric with size between 1 and 16 characters.

Variable Loss Given Default
Definition LGD associated with the contract/instrument, according to Decree-Law No. 157/2014, on the date of risk assessment (communicated in the variable Date of Risk Assessment). The parameter must correspond to the one used in the calculation of capital requirements for credit risk according to Decree-Law No. 157/2014. Scope This variable must be filled in for risk assessments that are based on the loan itself. This variable must be filled in when loans are mobilized, or the institution intends to mobilize them, as collateral assets for Eurosystem credit operations. In this case, the assessment must be included in an IRB rating model. Type and possible values Numeric, of type decimal (8,5). Numeric value with five decimal places. The value must be reported on a base of 100, i.e., 0.5 means 0.5%.

Variable IRB Model that Originated the LGD Definition Name of the IRB model for credit quality assessment, used in the calculation of capital requirements, that originated the LGD of the instrument communicated in the variable Loss Given Default. Scope This variable must be filled in for risk assessments that are based on the loan itself. This variable must be filled in when loans are mobilized, or the institution intends to mobilize them, as collateral assets for Eurosystem credit operations and when the variable Loss Given Default is filled in. In this situation, the assessment must be based on IRB models. Type and possible values Alphanumeric with size between 1 and 16 characters.

Block 3 — Protections

Variable Identification of Protection
Definition Code used by the reporter to unequivocally identify each protection used to guarantee/protect one or more instruments. This value will remain unchanged over time and cannot be used as an identifier for any other protection. Scope This variable is mandatory to fill in whenever there is a protection associated with the instrument. Type and possible values Alphanumeric with size between 1 and 32 characters. The identification of the protection corresponds to a set of characters that can contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (_).

Variable Reference Date of Data
Definition Reference date of the communicated data.
Scope This variable is mandatory to fill in.
Type and possible values
Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day.
This date must be prior to or equal to the current date.

Variable Entity Responsible for Protection Definition Identification of the entity responsible for payment in the event of enforcement of the protection. Generally, in the case of real assets, real estate or securities, this entity corresponds to the holder of the protection being characterized. The entity identified in this variable must be previously communicated to the system. Scope This variable must be reported for protections of the type aval/guarantee. When the protection is reported by a supervised entity belonging to the FMI sector, this variable must be reported for the remaining types of protections if the entity in question is not a natural person. Type and possible values Alphanumeric with size of 9 characters, if the code is of type “Tax ID/NIPC”, or between 1 and 25 characters, if the code is of type “Source Code”.

Variable Type of Protection
Definition Classification of the type of protection received, regardless of its eligibility for credit risk reduction.
The classification of commercial real estate presupposes two disaggregations, depending on its purpose and compliance with the provisions of paragraphs 1 and 2(a) and 2(b) of Article 126 of Regulation (EU) No. 575/2013. Scope This variable is mandatory to fill in whenever there is a protection associated with the instrument. Type and possible values List of possible values according to the domain table Type of Protection (T_TPG).

Variable External Reference of Protection
Definition Reference used internally by the supervised entity to identify the protection.
Scope This variable is optional to fill in.
Type and possible values
Alphanumeric with size between 1 and 64 characters.
The external reference of the protection corresponds to a set of characters that can contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (_).

Variable Value of Protection
Definition Amount of the value of the protection according to the valuation method established in the variable “Type of Protection Value”.
The value of the protection is the amount established on the last assessment date, prior to the reference date, according to the type of protection value chosen. It reflects the total value of the protection, whether its notional amount, if applicable, or otherwise, the amount that best represents the value of the protection. Scope The value of the protection must be reported for each protection received. Type and possible values Numeric, of type decimal (20,2). Values expressed in euros with two decimal places.

Variable Type of Protection Value
Definition Identification of the type of valuation of the protection implicit in the value communicated in the variable “Value of Protection”.
Scope The type of protection value must be reported for each protection.
Type and possible values
List of possible values according to the domain table Type of Protection Value (T_TVG).

Variable Final Maturity Date
Definition Maturity date of the protection, corresponding to the date until which the protection can be enforced.
This date is defined taking into account the instruments in force for which the protection was given as collateral, and, if the protection is defined in more than one instrument, it must assume the earliest date among those agreed. Scope This variable is mandatory for supervised entities classified as Financial and Monetary Institutions (FMIs) and for certain types of protection (such as securities, deposits and financial guarantees). Type and possible values Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day. This date must be equal to or subsequent to the reference date of the protection reporting. If no date is specified in the credit contract, or if it has an unlimited duration, then the variable must assume the value 9999-12-31 (value assumed as “Not applicable” for the variable in question).

Variable Country of Location
Definition Identification of the country where the real estate type protection is located.
Scope This variable is mandatory for real estate type protections, being only applicable in this type of protections.
Type and possible values
List of possible values according to the domain table T_TER.

Variable Region of Location
Definition Identification of the region where the real estate type protection is located.
Scope This variable should only be filled in for real estate type protections and when the country of location of the property belongs to the European Union and the postal code is not available. Type and possible values Region code defined according to level 3 of the Nomenclature of Territorial Units for Statistics, which is available at http://ec.europa.eu/eurostat/web/nuts.

Variable Postal Code of Property
Definition Postal code of the property given as protection for a contract.
Scope The variable should only be filled in for real estate type protections.
Type and possible values
Alphanumeric with size between 1 and 16 characters.
For properties located in Portugal, a code expressed in the format xxxx-yyy must be reported.

Variable Date of Last Assessment
Definition Date of last assessment is the most recent date on which the last appraisal or valuation of the protection was carried out, i.e., the date of the last value reported in the attribute “value of protection” determined according to the assessment method reported in the attribute “type of assessment” of the protection. Scope This variable must be communicated for real estate type protections or for protections associated with supervised entities classified as Financial and Monetary Institutions (FMIs). Type and possible values Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day. This date must be subsequent to or equal to the original valuation date of the protection. This date must be prior to the date of receipt of the information.

Variable Type of Assessment
Definition Identification of the valuation method of the protection used in its last assessment.
Scope The type of assessment of the protection must be reported whenever the respective value is communicated in the variable “Value of Protection”. Type and possible values List of possible values according to the domain table Type of Assessment (T_TAC).

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Liabilities Central
..................................................................................................................................................................................................
Mod. 99999911/T – 01/14

Variable Original Value of Protection
Definition Original value of protection, i.e., the value of the protection on the initial date it was provided.
Scope This variable must be reported by entities classified as Financial and Monetary Institutions (FMI) and/or when associated with protections of the real estate type. Type and possible values Numeric, decimal type (20,2). Values expressed in euros with two decimal places.

Variable Date of Original Valuation of Protection Definition Date of assessment of the original value of protection (communicated in the variable “Original Value of Protection”). Scope This variable must be reported by entities classified as Financial and Monetary Institutions (FMI) and/or when associated with protections of the real estate type. Type and possible values Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month, and DD the day. This date must be less than or equal to the current date, and must not be significantly lower than the date of conclusion of the first contract to which the protection is associated.

Variable Mortgage Number
Definition Mortgage/reservation number regarding the protection.
Scope This variable is mandatory for all contracts reported by observed entities classified as Financial and Monetary Institutions (FMI) and for all protections regarding which there is a mortgage. Type and possible values Numeric field, integer type. Positive integer value.

Variable Property Acquisition Price
Definition Transaction value of the mortgaged asset.
Scope This variable should only be filled in for protections of the real estate type.
Type and possible values
Numeric, decimal type (20,2).
Values expressed in euros with two decimal places.

Variable Protection Registration Number
Definition Identification code of the property contained in the Land Registry Book (Caderneta Predial) which, for properties located in Portugal, is composed of 6 digits relating to the parish followed by the land registry article, separated by a hyphen (-). The respective fraction should also be identified (where applicable). Scope This variable should only be filled in for protections of the real estate type.

Type and possible values
Alphanumeric with length between 1 and 16 characters.
The protection registration number corresponds to a set of characters.

Variable Status of Protection Execution
Definition This variable contains the indication regarding the status of execution of the protection.
Scope This variable must be reported for all protections communicated by observed entities classified as Financial and Monetary Institutions (FMI). Type and possible values List of possible values according to the domain table Status of Protection Execution (T_EEG).

Variable Date of Protection Execution
Definition In case of execution of the protection, indicates the date on which it was executed.
Scope This variable is mandatory if the “Status of Protection Execution” is different from “Not executed”.
Type and possible values
Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month, and DD the day.
This date must be prior to or equal to the reference date of the data.

Variable Accumulated Value of Protection Execution Definition In case of execution of the protection, indicates the accumulated amount of all executions carried out. Scope The accumulated value of the protection execution must be reported when the protection is executed (totally or partially). Type and possible values Numeric, decimal type (20,2). Values expressed in euros with two decimal places.

Block 4 — Complementary to the contract
Variable Reference Date of Data
Definition Reference date of the communicated data.
Scope This variable is mandatory to fill in.
Type and possible values
Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month, and DD the day. This date must correspond to the same month as the date of conclusion of the contract.

Variable Contract Identification

Definition Identifier used by the reporter to unequivocally identify each contract. This identifier will remain unchanged over time and cannot be used to identify another contract from the same observed entity. Scope This variable is mandatory for all contracts/instruments. Type and possible values Alphanumeric with length between 1 and 32 characters. The contract identification corresponds to a set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-), and underscore (_).

Variable Instrument Identification
Definition Identifier applied by the reporter to unequivocally identify each instrument of the contract identified in the variable “Contract Identification”. This identifier will remain unchanged over time and cannot be reused in the same contract. Scope This variable is mandatory for all contracts/instruments. Type and possible values Alphanumeric with length between 1 and 32 characters. The instrument identification corresponds to a set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-), and underscore (_).

Variable LTV Ratio
Definition Ratio between the total amount of loan(s) guaranteed by the same property(ies) and the minimum between the acquisition price or the value of the assessment of the property(ies) provided as collateral for housing loans and loans with mortgage guarantee or equivalent. Scope Mandatory variable for all housing credit contracts, loans with mortgage guarantee or equivalent, covered by the Bank of Portugal Recommendation regarding new credit contracts concluded with consumers. Type and possible values Numeric, decimal type (20,2). Positive value, expressed as a percentage, with two decimal places.

Variable Installment of the New Operation
Definition Value of the installment associated with the new operation. This installment must be calculated assuming it is monthly and constant throughout the validity period of the contract, regardless of the payment frequency and the installment regime contracted. The interest rate in force at the time of the conclusion of the contract must be considered. Scope Mandatory variable for all contracts covered by the Bank of Portugal Recommendation regarding new credit contracts concluded with consumers. Type and possible values Numeric, decimal type (20,2). Positive value, expressed in euros, with two decimal places.

Variable Installment of the New Operation with Interest Rate Shock

Definition Value of the installment associated with the new operation assuming it is monthly and constant throughout the validity period of the contract, regardless of the payment frequency and the installment regime contracted, and assuming the impact of an increase in the interest rate in the case of variable and mixed interest rate contracts and a reduction in the borrower(s)’ income when the age at the term foreseen in the contract exceeds 70 years, except if at the time of the solvency assessment of the borrower(s) they are already in retirement, as defined by the Bank of Portugal. Scope Mandatory variable for all contracts covered by the Bank of Portugal Recommendation regarding new credit contracts concluded with consumers. Type and possible values Numeric, decimal type (20,2). Positive value, expressed in euros, with two decimal places.

Variable Effective DTI Ratio
Definition Ratio between the installments of all credit contracts of the borrower(s), including the installment of the new operation, and the net monthly income of the borrower(s). Scope Mandatory variable for all contracts covered by the Bank of Portugal Recommendation regarding new credit contracts concluded with consumers. Type and possible values Numeric, decimal type (20,2). Positive value, expressed as a percentage, with two decimal places.

Variable DTI Ratio with Interest Rate Shock on the New Operation and on Income Definition Ratio between the amount of monthly installments of all credit contracts of the borrower(s), including the installment of the new operation with interest rate shock, and the net monthly income of the borrower(s) with shock regarding age and entry into retirement status. Scope Mandatory variable for all contracts covered by the Bank of Portugal Recommendation regarding new credit contracts concluded with consumers. Type and possible values Numeric, decimal type (20,2). Positive value, expressed as a percentage, with two decimal places.

Variable Type of Justification for Non-Compliance with the Macroprudential Measure Definition Type of justification responsible for reflecting the criterion that is not being met from the point of view of the Bank of Portugal Recommendation regarding new credit contracts concluded with consumers. Scope Mandatory variable for all contracts where there is non-compliance with the Bank of Portugal Recommendation regarding new credit contracts concluded with consumers. Type and possible values List of possible values according to the domain table Justification of non-compliance – macroprudential measure (T_JUS).

Variable Justification for Non-Compliance with the Macroprudential Measure Definition Justifications for non-compliance with the Bank of Portugal Recommendation regarding new credit contracts concluded with consumers. Scope Mandatory variable for all contracts where there is non-compliance with the Bank of Portugal Recommendation regarding new credit contracts concluded with consumers. Type and possible values List of possible values according to the domain table Justification of non-compliance – macroprudential measure (T_JUS).

Variable Entity Identification
Definition Unique identification for each entity communicated by the observed entity. This identification is composed of the code and code type pair, which will be used to identify the entities in the CRC system. The identified entity in this variable must have been previously communicated to the system. Scope This variable is mandatory to fill in. Type and possible values Alphanumeric with length of 9 characters, if the code is of type “NIF/NIPC”, or between 1 and 25 characters, if the code is of type “Source Code”.

Variable Net Monthly Income
Definition Monthly amount received by the borrower(s), net of taxes and mandatory Social Security contributions, calculated according to the last income declaration for tax purposes and/or with information regarding the income obtained in the three months prior to the moment of the solvency assessment, as provided in Article 7.º of the Bank of Portugal Notice No. 4/2017, of September 22. Scope Mandatory variable for all contracts covered by the Bank of Portugal Recommendation regarding new credit contracts concluded with consumers. Type and possible values Numeric, decimal type (20,2). Positive value (or zero), expressed in euros, with two decimal places.

Variable Net Monthly Income with Shock Regarding the Age of the Borrower(s) and Entry into Retirement Status Definition Monthly amount received by the borrower(s), net of taxes and mandatory Social Security contributions, calculated according to the last income declaration for tax purposes and/or with information regarding the income obtained in the three months prior to the moment of the solvency assessment with a shock regarding the age of the borrower(s) and entry into retirement status of the same, if applicable. In the case of the borrower(s) where the age at the term foreseen in the contract is greater than 70 years, a reduction in income of at least 20% weighted by the ratio between the number of years of validity of the contract in which the age of the borrower(s) is greater than 70 years and the total maturity of the contract must be considered. This reduction in income should not be considered if at the time of the solvency assessment the borrower(s) are already in retirement. In the case of contracts with more than one borrower and where only information on the aggregate income for the set of

borrowers is available, for the purpose of calculating the income reduction, the age of the borrower with the earlier birth date is considered.
Rend ch = x1* Rend + x2* Rend * (1 - α) where:
Rend = Current net monthly income of the borrower; x1 = number of years during the contract period in which the borrower is aged 70 years or less divided by the number of years of the contract; x2 = number of years during the contract period in which the borrower is aged over 70 years divided by the number of years of the contract; α ≥ 0.2 Scope Mandatory variable for all contracts covered by the Bank of Portugal Recommendation regarding new credit contracts concluded with consumers. Type and possible values Numeric, decimal type (20,2). Positive value (or zero), expressed in euros, with two decimal places.

Variable Protection Identification
Definition Code used by the reporter to unequivocally identify each protection used to guarantee/protect one or more instruments. This value will remain unchanged over time and cannot be used as an identifier for any other protection. Scope This variable is mandatory to fill in whenever there is a protection of the real estate type associated with the instrument. Type and possible values Alphanumeric with length between 1 and 32 characters. The protection identification corresponds to a set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-), and underscore (_).

Variable Property Previously Held by the Institution Definition Binary variable indicating whether the credit contract is intended for the acquisition of a property held by the institution granting the credit, in the case where that property serves as collateral for the credit contract under analysis. Scope Mandatory variable for all protections of the real estate type of housing credit contracts, loans with mortgage guarantee or equivalent, covered by the Bank of Portugal Recommendation regarding new credit contracts concluded with consumers intended for the acquisition of property. Type and possible values Binary variable, of type “Yes” or “No”. Code Designation Description 1 Yes Property held by the institution itself 0 No Property not held by the institution itself

Variable Date of Property Acquisition
Definition Date of acquisition of the property to which the housing credit, loan with mortgage guarantee or equivalent is intended.
Scope Mandatory variable for all protections of the real estate type of housing credit contracts, loans with mortgage guarantee or equivalent, covered by the Bank of Portugal Recommendation regarding new credit contracts concluded with consumers. Type and possible values Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month, and DD the day. This date must be after 1900-01-01 and prior to or equal to the current date.

Block 5 — Financial Information
Variable Reference Date of Data
Definition Date to which the communicated data refer.
Scope This variable is mandatory to fill in.
Type and possible values
Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month, and DD the day.
Date prior to or equal to the current date.

Variable Contract Identification
Definition Identifier used by the reporter to unequivocally identify each contract. This identifier will remain unchanged over time and cannot be used to identify another contract from the same observed entity. Scope This variable is mandatory for all contracts/instruments. Type and possible values Alphanumeric with length between 1 and 32 characters. The contract identification corresponds to a set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-), and underscore (_).

Variable Outstanding Amount
Definition Amount owed as of the reference date, including due and due capital since it is registered in the balance sheet accounts, as well as interest, commissions, and expenses due, also registered in the balance sheet. It also includes amounts owed where the reporting responsibility lies with the observed entity as servicer in the contract, regardless of registration in the balance sheet of the same. Scope This variable is mandatory for all contracts/instruments. Type and possible values Numeric, decimal type (20,2). Values are expressed in euros with two decimal places. The value “0.00” is communicated if there are no values for this variable.

Variable EAR (Annualized Agreed Rate)
Definition The annualized interest rate (EAR) corresponds to the interest rate agreed between the observed entity and the debtor regarding a contract/instrument, converted on an annual basis and quoted as a percentage per year. The EAR covers only interest payments on the loan, not including other charges that may apply. This rate is defined by Regulation (EU) No. 1072/2013, so additional information on its calculation can be found in the Manual of Interest Rate Statistics of FMIs (available on the website of the European Central Bank, Statistics section). Scope This variable is mandatory for all contracts reported by observed entities classified as Financial and Monetary Institutions (FMI). Type and possible values Numeric, decimal type (8,5). Numeric value with five decimal places. The value must be reported on a base 100, i.e., 0.5 means 0.5%.

Variable Instrument Default Status
Definition Indicator of the default status of the instrument according to Article 178.º of Regulation (EU) No. 575/2013, when applied at the level of an individual credit line. Generally, an instrument is considered to be in default when the probability of the debtor fulfilling their payment plan in full is reduced or when a delay in their payment is recorded. Scope This variable is mandatory for all contracts reported by observed entities classified as Financial and Monetary Institutions (FMI). Type and possible values List of possible values according to the domain table Default Status (T_DST).

Variable Date of Update of the Instrument Default Status Definition Date of update of the default status communicated on the respective reference date. This variable should be updated whenever the default status of the instrument is altered.

Scope This variable is mandatory for all contracts communicated by observed entities classified as Financial and Monetary Institutions (FMIs).
Type and possible values
Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month, and DD the day.
This date must be filled in whenever the default status is filled in, and cannot be later than the reference date. It shall assume the value 9999-12-31 when the instrument's default status assumes the value "Not applicable".

Variable Amount Due
Definition Amount due of the instrument, excluding interest, commissions, and due expenses (whether these are recorded in balance sheet or off-balance sheet accounts). Thus, it corresponds to the unamortized capital on the scheduled dates. It does not include amounts written off against assets. It also includes due amounts whose reporting responsibility lies with the observed entity as servicer in the contract, regardless of the recording in the balance sheet of the same. Scope This variable is mandatory for all contracts/instruments. Type and possible values Numeric, of the decimal (20,2) type. The values are expressed in euros with two decimal places. The value "0.00" is communicated if there are no values for this variable.

Variable Accrued Interest in Balance Sheet
Definition Amount of accrued interest of the instrument accounted for in the balance sheet of the observed entity.
Scope This variable must be reported for all contracts/instruments, where applicable.
Type and possible values
Numeric, of the decimal (20,2) type.
The values are expressed in euros with two decimal places. The value "0.00" is communicated if there are no values for this variable.

Variable Off-Balance Sheet Accrued Interest
Definition Amount of accrued interest of the instrument registered in off-balance sheet accounts, for which there is still an expectation of recovery. It does not include amounts written off against assets. Scope This variable must be reported for all contracts/instruments, where applicable. Type and possible values Numeric, of the decimal (20,2) type. The values are expressed in euros with two decimal places. The value "0.00" is communicated if there are no values for this variable.

Variable Date on which the instrument became due Definition Date on which the instrument became due due to failure to pay according to the contracted plan.

Variable Date of next interest rate update
Definition Date relating to the next update of the annualized interest rate that should be communicated on its respective reference date.
At the moment (reference date) when the APR is updated, this variable should reflect the date of the next update.
Scope This variable is mandatory for all contracts communicated by observed entities classified as Financial and Monetary Institutions (FMIs).
Type and possible values
Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month, and DD the day.
Date equal to or later than the reference date, assuming the value 9999-12-31 when the last update has already occurred or when the rate is not updateable.

Variable Transferred Amount
Definition Amount in debt transferred to another creditor, whose reporting responsibility lies with the observed entity as credit manager (servicer) in the contract, regardless of the recording in the balance sheet of the same. It corresponds to the amount in debt on the reference date (and not the amount in debt at the time of the transfer), including due and future capital, interest, and commissions and due expenses, provided they are registered in the balance sheet accounts of the creditor entity. Scope This variable is mandatory for all contracts communicated by observed entities classified as Financial and Monetary Institutions (FMIs). Type and possible values Numeric, of the decimal (20,2) type. The values are expressed in euros with two decimal places. The value "0.00" should be communicated if no amount has been transferred.

Variable Convenience Credit
Definition Amount in debt granted at an interest rate of 0%, associated with credit card or deferred debit card uses made during the current billing cycle. Scope This variable is mandatory for contracts/instruments classified as credit card type and if the observed entity is classified as a Financial and Monetary Institution (FMI). Type and possible values Numeric, of the decimal (20,2) type.

Variable Extended Credit
Definition Amount associated with credit card uses that was not settled by the due date of the previous billing cycle, remaining in debt in the current billing cycle, and regarding which an interest rate (or tiered interest rates) normally higher than 0% is charged. Scope This variable is mandatory for contracts/instruments classified as credit card type and if the observed entity is classified as a Financial and Monetary Institution (FMI). Type and possible values Numeric, of the decimal (20,2) type. The values are expressed in euros with two decimal places. The value "0.00" is communicated if there are no values for this variable.

Variable Accrued Interest
Definition The amount to be recorded in this variable corresponds to the amount of interest due at the end of a certain period (accrued interest), which will necessarily be proportional to the duration of that application. Accrued interest results from the product of the amount in debt by the interest rate applied to the loan and by the elapsed time. Scope This variable is mandatory for all contracts communicated by observed entities classified as Financial and Monetary Institutions (FMIs). Type and possible values Numeric, of the decimal (20,2) type. The values are expressed in euros with two decimal places. The value "0.00" should be communicated if there is no accrued interest amount. The value "0.00" should be communicated if the APR is negative.

Variable Value of the Next Installment
Definition Total amount to be settled in the installment following the reference date, regardless of the payment frequency. Includes capital, interest, commissions, and expenses. Scope This variable is mandatory for contracts/instruments of the following types:

Real estate financial leasing
Movable financial leasing
Non-renewable credit
Housing credit
Connected credit
Personal credit
Auto credit
Financing for business activity
Other credits
Type and possible values
Numeric, of the decimal (20,2) type.

Variable NAR (Nominal Annual Rate)
Definition This rate corresponds to the nominal annual rate agreed between the observed entity and the debtor regarding a contract/instrument.
Scope This variable is mandatory to fill in whenever the contract/instrument is flagged with the special characteristic "005 – Instrument covered by Decree-Law 133/2009" or "006 – Instrument covered by Decree-Law 74-A/2017". Type and possible values Numeric, of the decimal (8,5) type. Numeric value with five decimal places. The value must be reported on a base of 100, i.e., 0.5 means 0.5%.

Variable Revocable Potential Amount
Definition Contracted amounts, but not used by debtors, that do not represent an irrevocable commitment on the part of the creditor. That is, contracted amounts that can be unilaterally altered by the creditor. Scope This variable is mandatory for all contracts/instruments. Type and possible values Numeric, of the decimal (20,2) type. The values are expressed in euros with two decimal places. The value "0.00" is communicated if there are no values for this variable.

Variable Irrevocable Potential Amount
Definition Contracted amounts, but not used by debtors, that represent an irrevocable commitment on the part of the creditor. That is, contracted amounts that cannot be unilaterally altered by the creditor. Scope This variable is mandatory for all contracts/instruments. Type and possible values Numeric, of the decimal (20,2) type. The values are expressed in euros with two decimal places. The value "0.00" is communicated if there are no values for this variable.

Variable Amount Written Off Against Assets
Definition Amount in debt on the reference date, including capital, interest, commissions, and expenses, that is due and that, having the participating entity demanded the due date of the credit amount and having the main collection efforts considered adequate been developed, the expectations of credit recovery are very reduced and therefore the credit amount is transferred from balance sheet accounts to off-balance sheet accounts, complying with the accounting procedures defined for such. Scope This variable is mandatory for all contracts/instruments.

Variable Type of Early Repayment
Definition Identification of the type of early repayment, associated with the value to be communicated in the early repayment amount variable, realized during the reference period. Scope Whenever an early repayment occurs, this variable is mandatory to report for all types of instrument. Type and possible values List of possible values according to the domain table Type of Early Repayment (T_RAN).

Variable Early Repayment Amount
Definition Value of the capital in debt repaid by the debtor before the scheduled date(s), realized during the reference period.
Scope Whenever an early repayment occurs, this variable is mandatory to report for all types of instrument.
Type and possible values
Numeric, of the decimal (20,2) type.
The values are expressed in euros with two decimal places. The value "0.00" is communicated if there are no values for this variable.

Variable Instrument Completed
Definition Indicator of the status of the instrument regarding its completion.
Scope This variable must be reported for all contracts/instruments.
Type and possible values
List of possible values according to the domain table Instrument Completed (T_FIM).

Variable Commissions and Other Balance Sheet Expenses Definition Amount of commissions and due expenses of the instrument accounted for in the balance sheet of the observed entity. Scope This variable must be reported for all contracts/instruments, where applicable. Type and possible values Numeric, of the decimal (20,2) type. The values are expressed in euros with two decimal places. The value "0.00" is communicated if there are no values for this variable.

Variable Off-Balance Sheet Commissions and Other Expenses Definition Amount of commissions and due expenses registered in off-balance sheet accounts, for which there is still an expectation of recovery. It does not include amounts written off against assets. Scope This variable must be reported for all contracts/instruments, where applicable. Type and possible values Numeric, of the decimal (20,2) type. The values are expressed in euros with two decimal places. The value "0.00" is communicated if there are no values for this variable.

Variable Entity Identification
Definition Unique identification for each entity communicated by the observed entity. This identification is composed of the code and code type pair, which will be used to identify the entities in the CRC system. Scope This variable is mandatory to fill in. Type and possible values Alphanumeric with a dimension of 9 characters, if the code is of type "NIF/NIPC", or between 1 and 25 characters, if the code is of type "Source Code".

Variable Type of Responsibility
Definition Identification of the role of the entity identified in the Entity Identification variable, as an intervenor in the contract/instrument.
Scope This variable is mandatory for all entities intervening in the contracts/instruments.
Type and possible values
List of possible values according to the domain table Type of Responsibility (T_TRS).

Variable Total Amount of the Entity
Definition Amount in debt on the reference date, for each debtor or guarantor/surety, including due and future capital recorded in balance sheet and off-balance sheet accounts or recognized by the observed entity as in debt in the contract/instrument. It also includes interest, commissions, and due expenses, regardless of accounting registration. Scope This variable is mandatory for all debtors and guarantors/sureties. Type and possible values Numeric, of the decimal (20,2) type. The values are expressed in euros with two decimal places. The value "0.00" is communicated if there are no values for this variable.

Variable Entity Due Amount
Definition This variable records, for each debtor or guarantor/surety associated with the contract, the due amount of the instrument, including interest, commissions, and due expenses (whether these are registered in balance sheet or off-balance sheet accounts). Thus, it corresponds to the unamortized amount on the scheduled dates. It does not include amounts written off against assets. Scope This variable is mandatory for all debtors and guarantors/sureties. Type and possible values Numeric, of the decimal (20,2) type.

Variable Entity Revocable Potential Amount
Definition For each debtor associated with the contract/instrument, this variable contains the contracted but unused amount, which does not represent an irrevocable commitment on the part of the creditor. That is, the amount that can be unilaterally altered by the creditor. Scope This variable is mandatory for all debtors and guarantors/sureties. Type and possible values Numeric, of the decimal (20,2) type. The values are expressed in euros with two decimal places. The value "0.00" is communicated if there are no values for this variable.

Variable Entity Irrevocable Potential Amount
Definition For each debtor associated with the contract/instrument this variable contains the contracted but unused amount, which represents an irrevocable commitment on the part of the creditor. That is, the amount that cannot be unilaterally altered by the creditor. For the guarantor/surety this variable contains the amount associated with the irrevocable commitment assumed in the contract/instrument corresponding to the amount used by the debtor. Scope This variable is mandatory for all debtors and guarantors/sureties. Type and possible values Numeric, of the decimal (20,2) type. The values are expressed in euros with two decimal places. The value "0.00" is communicated if there are no values for this variable.

Variable Entity Amount Written Off Against Assets Definition For the debtor or guarantor/surety in question, it corresponds to the amount in debt on the reference date, including capital, interest, commissions, and expenses, that is due and that, having the participating entity demanded the due date of the amount in debt and having the main collection efforts considered adequate been developed, the expectations of credit recovery are very reduced and therefore the credit amount has been transferred from balance sheet accounts to off-balance sheet accounts, complying with the accounting procedures defined for such. Scope This variable is mandatory for all debtors and guarantors/sureties. Type and possible values Numeric, of the decimal (20,2) type. The values are expressed in euros with two decimal places. The value "0.00" is communicated if there are no values for this variable.

Variable Entity Value of the Next Installment
Definition Total amount to be settled by the entity in the installment following the reference date, regardless of the payment frequency. Includes capital, interest, commissions, and expenses. Scope This variable is mandatory for debtors and guarantors/sureties of contracts/instruments of the following types:

Real estate financial leasing
Movable financial leasing
Non-renewable credit
Housing credit
Connected credit
Personal credit
Auto credit
Financing for business activity
Other credits
Only installment values for entities of the type Debtor and Guarantor/Surety should be communicated. In the latter case, installment values may only be communicated in cases of debtor default and after the guarantor has been notified that they will replace the debtor in fulfilling this obligation. Type and possible values Numeric, of the decimal (20,2) type. The values are expressed in euros with two decimal places. The value "0.00" is communicated if there are no values for this variable.

Variable Protection Identification
Definition Code used by the reporter to unequivocally identify each protection used to guarantee/protect one or more instruments. This value will remain unchanged over time and cannot be used as an identifier for any other protection. Scope This variable is mandatory to fill in whenever there is a protection associated with the instrument. Type and possible values Alphanumeric with a dimension between 1 and 32 characters. The protection identification corresponds to a set of characters that can contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (_).

Variable Allocation of Protection Value
Definition Amount of the protection value that was allocated as credit protection for the instrument (protection value allocated to the instrument). Scope This variable is mandatory for all contracts/instruments that have some type of protection associated, used or not, in the reference period to which the data relate. Type and possible values Numeric, of the decimal (20,2) type. The values are expressed in euros with two decimal places. The value "0.00" is communicated if there is no value for this variable in the reference period. This situation occurs when the protection can be used in the contract/instrument but is not being effectively used in the communicated reference period.

Variable Third-party credit rights with priority over protection Definition Maximum amount of any existing third-party credit rights with higher priority over the protection. Scope This variable must be reported for all combinations of the protection items and the instrument secured by it. Type and possible values Numeric, decimal type (20,2). Values are expressed in euros with two decimal places. The value “0.00” is reported if there are no values for this variable.

Variable Protection execution
Definition Indicates the state of execution in which the protection is found, i.e., whether it has not been executed or has been executed in full or in part, during the reference period. Scope This variable must be reported for all contracts reported by supervised entities classified as Financial and Monetary Institutions (FMIs). Type and possible values List of possible values according to the domain table State of protection execution (T_EEG).

Variable Value of protection execution
Definition In the event of protection execution, indicates the value executed during the reference period.
Scope The value of protection execution must be reported when the protection is executed (in full or in part).
Type and possible values
Numeric, decimal type (20,2).
Values are expressed in euros with two decimal places.

Block 6 — Accounting information

Variable Reference date of data
Definition The date to which the reported data refers.
Scope This variable is mandatory.
Type and possible values
Date, in format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day. Date prior to or equal to the current date.

Variable Contract identification
Definition Identifier used by the reporter to unequivocally identify each contract. This identifier will remain unchanged over time and cannot be used to identify another contract from the same supervised entity.

Scope This variable is mandatory for all contracts/instruments.
Type and possible values
Alphanumeric with size between 1 and 32 characters.
Contract identification corresponds to a set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (_).

Variable Instrument identification
Definition Identifier applied by the reporter to unequivocally identify each instrument of the contract identified in the “Contract identification” variable. This identifier will remain unchanged over time and cannot be reused in the same contract. Scope This variable is mandatory for all contracts/instruments. Type and possible values Alphanumeric with size between 1 and 32 characters. Instrument identification corresponds to a set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (_).

Variable Accounting classification of the instrument Definition Accounting classification of the instrument in accordance with Regulation (EU) No. 534/2015 of the European Central Bank. Scope This variable is mandatory for all instruments reported by credit institutions and financial societies. Type and possible values List of possible values according to the domain table Accounting classification of the instrument (T_CCI).

Variable Balance sheet recognition
Definition Balance sheet recognition of the instrument in accordance with Annex III and Model 15 of Annex IV to the Implementing Regulations regarding reporting for supervisory purposes of institutions. Scope This variable is mandatory for all instruments reported by credit institutions and financial societies. Type and possible values List of possible values according to the domain table Balance sheet recognition (T_RCB).

Variable Forms of encumbrance constitution
Definition Type of transaction in which the risk position is encumbered, in accordance with Annexes XVI and XVII to the Implementing Regulation regarding reporting for supervisory purposes of institutions. An asset must be considered as encumbered if it has been pledged or is subject to any form of agreement aimed at securing, collateralizing or reinforcing the credit quality of an instrument, from which it cannot be freely separated.

Scope This variable is mandatory for all instruments reported by credit institutions and financial societies.
Type and possible values
List of possible values according to the domain table Encumbrance constitution (T_ONS).

Variable Accumulated amount of impairments
Definition Value of expected losses constituted or allocated to the instrument. This attribute applies to instruments subject to impairment under the applicable accounting standard. Under IFRS, accumulated impairment refers to the following values:

Amount of expected losses for impairment over a 12-month period;
Amount of expected credit losses over the life of the instrument.
Scope This variable is mandatory for all instruments reported by credit institutions and financial societies.
Type and possible values
Numeric, decimal type (20,2).
Positive value, expressed in euros, with two decimal places. The value “0.00” is reported when there are no values for this variable.

Variable Type of impairment
Definition Classification of the type of impairment associated with the instrument.
Scope This variable is mandatory for all instruments reported by credit institutions and financial societies.
Type and possible values
List of possible values according to the domain table Type of impairments (T_IMP).

Variable Impairment valuation method
Definition Classification of the impairment valuation method associated with the instrument.
Scope This variable is mandatory for all instruments reported by credit institutions and financial societies.
Type and possible values
List of possible values according to the domain table Impairment valuation method (T_MAI).

Variable Accumulated changes in fair value according to credit risk Definition Accumulated changes in fair value due to credit risk, in accordance with the provisions of part 2.46 of Annex V to Regulation (EU) No. 2021/451. Accumulated changes in fair value due to credit risk are calculated by adding all negative and positive changes in fair value due to credit risk that have occurred since the recognition of the debt instrument, provided that if the fair value of an asset has deteriorated due to changes in creditworthiness (a negative change), a positive amount is expected to be reported in this attribute.

Scope This variable is mandatory for all instruments reported by credit institutions and financial societies.
Type and possible values
Numeric, decimal type (20,2).
Values are expressed in euros with two decimal places. The value “0.00” is reported if there are no values for this variable.

Variable Performing status
Definition Classification of the instrument according to its performing status, as defined in the Implementing Regulation regarding reporting for supervisory purposes of institutions. Scope This variable is mandatory for all instruments reported by credit institutions and financial societies. Type and possible values List of possible values according to the domain table Performing Status (T_PER).

Variable Performing status date
Definition Date of change of the instrument’s “Performing status” variable, i.e., the date on which the value reported in the “Performing status” variable began. Instruments classified as “Performing” from their inception must have this variable reported with the date of the instrument’s conclusion. Scope This variable is mandatory for all instruments reported by credit institutions and financial societies. Type and possible values Date, in format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day. Date subsequent to or equal to the date of the instrument’s conclusion and prior to or equal to the reference date.

Variable Provisions associated with off-balance sheet risk positions Definition Amount of provisions associated with off-balance sheet values that can be converted into balance sheet assets. Scope This variable is mandatory for all instruments reported by credit institutions and financial societies. Type and possible values Numeric, decimal type (20,2). Positive value, expressed in euros, with two decimal places. The value “0.00” is reported when there are no values for this variable.

Variable Deferral and renegotiation situation
Definition This variable identifies the existence of modifications to the terms and conditions of the instrument. In particular, this variable identifies instruments deferred in accordance with the Implementing Regulation regarding reporting for supervisory purposes of institutions and

instruments that, not meeting the deferral criteria established in the Regulation, were renegotiated in accordance with Regulation (EC) No. 290/2009. Scope This variable is mandatory for all instruments reported by credit institutions and financial societies. Type and possible values List of possible values according to the domain table Deferral and renegotiation situation (T_TDR).

Variable Accumulated recovery since default
Definition Accumulated amount recovered from the date the instrument last entered default until the reference date of the accounting information or until exit from the default state. Note that the definition of default used in this variable is that stipulated in Article 178 of Regulation (EU) No. 575/2013. Whenever a new default begins, i.e., the instrument was in default, ceased to be, and returned to default, this variable must restart its calculation, with recoveries prior to the current default not being considered. Scope This variable is mandatory for all instruments reported by credit institutions and financial societies. Type and possible values Numeric, decimal type (20,2). Positive value, expressed in euros, with two decimal places. The value “0.00” is reported when there are no values for this variable.

Variable Date of deferral and renegotiation status Definition Date on which the event reported in the “Deferral and renegotiation situation” variable occurred. Instruments classified as “Not deferred or renegotiated” from their inception must have this variable reported with the date of the instrument’s conclusion. Scope This variable is mandatory for all instruments reported by credit institutions and financial societies. Type and possible values Date, in format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day. Date subsequent to or equal to the date of the instrument’s conclusion and prior to or equal to the reference date.

Variable Prudential portfolio
Definition Classification of the instrument in the trading portfolio as defined in Article 4(1)(86) of Regulation (EU) No. 575/2013. This variable must consider the classification for capital requirement purposes and not the accounting classification of the instrument. Scope This variable is mandatory for all instruments reported by credit institutions and financial societies. Type and possible values List of possible values according to the domain table Prudential portfolio (T_CPR).

Variable Book amount
Definition Net book amount of the instrument less impairments as defined in Annex V of the Implementing Regulation regarding reporting for supervisory purposes of institutions. Book amount is understood as the value to be reported on the balance sheet, including accrued interest. Scope This variable is mandatory for all instruments reported by credit institutions and financial societies. Type and possible values Numeric, decimal type (20,2). Positive value, expressed in euros, with two decimal places. The value “0.00” is reported when there are no values for this variable.

Block 7 — Entity risk information

Variable Entity identification
Definition Entity identification for which the risk assessment is being reported (base entity). This identification is composed of the code and code type pair, which will be used to identify entities in the CRC system. Each entity identified in this variable must be previously communicated to the system. Scope This variable is mandatory to be filled in when a group of related clients is indicated. Type and possible values Alphanumeric with size of 9 characters, if the code is of type “Tax ID/NIPC”, or between 1 and 25 characters, if the code is of type “Source Code”, in accordance with entity identification rules.

Variable Entity default status
Definition Indicator of the entity’s default status in accordance with Article 178 of Regulation (EU) No. 575/2013. Generally, an entity is considered to be in default when the probability of fully complying with the payment plan is reduced or when a payment delay is recorded. Scope This variable is mandatory for all entities reported as debtors or guarantors by supervised entities classified as Financial and Monetary Institutions (FMIs). Type and possible values List of possible values according to the domain table Default status (T_DST).

Variable Date of change of entity default status Definition Date of the last change in the entity’s default status. This date must be updated whenever the entity’s default status is altered. Scope This variable is mandatory for all entities reported as debtors or guarantors by supervised entities classified as Financial and Monetary Institutions (FMIs). Type and possible values Date, in format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day. Date prior to or equal to the current date. It must assume the value 9999-12-31 when the entity’s default status assumes the value “Not applicable” or when the entity has never entered default in the supervised entity.

Variable Probability of default
Definition Probability of default of the entity, valid as of the reporting date, assigned on the date of the credit quality assessment reported in the Risk assessment date variable. Scope The probability of default must be filled in for all entities that have a valid credit risk assessment as of the reporting date. This variable is mandatory for:

entities eligible for AnaCredit reporting (legal entities that assume the role of debtor or holder of the protection, if issuers thereof, in contracts/protections, and whose probability of default is obtained through IRB models);
entities involved in mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations, whenever the credit quality assessment system is by PD.
Type and possible values
Numeric, decimal type (8,5).
Numeric value with five decimal places. The value must be reported on a base of 100, i.e., 0.5 means 0.5%.

Variable Date of financial statements
Definition Date of the financial statements that served as the basis for determining the entity’s probability of default.
Scope This variable must be reported when the Probability of Default variable is filled in.
Type and possible values
Date, in format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day.
Date prior to or equal to the current date.

Variable Type of risk assessment source
Definition Identification of the type of source used in the assessment of the entity’s credit quality.
Scope The type of risk assessment source must be filled in for all debtors that have a valid credit risk assessment as of the reporting date. This variable must be filled in for entities involved in mobilized bank loans, or that

the institution intends to mobilize, as collateral assets for Eurosystem credit operations.
Type and possible values
List of possible values according to the domain table Type of risk assessment (T_TAR).

Variable Risk assessment system
Definition Identification of the credit quality assessment system used in the assessment of the entity.
Scope The risk assessment system must be filled in for all debtors that have a valid credit risk assessment as of the reporting date. This variable must be filled in for entities involved in mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations. Type and possible values List of possible values according to the domain table Risk assessment system (T_SAR).

Variable Risk assessment date
Definition Date on which the entity’s credit quality assessment valid as of the reporting date was assigned.
Scope The credit risk assessment date must be filled in for all debtors that have a valid credit risk assessment as of the reporting date. This variable is mandatory for entities involved in mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations. Type and possible values Date, in format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day. Date prior to or equal to the current date.

Variable Type of PD
Definition Identification of the purpose of calculation of the entity’s Probability of Default.
Scope The type of PD must be filled in for all debtors that have a valid credit risk assessment as of the reporting date. This variable is mandatory for entities involved in mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations, when the “Probability of Default” variable is filled in. Type and possible values List of possible values according to the domain table Type of probability of default (T_TPD).

Variable IRB Model that generates the PD/rating Definition Name of the authorized IRB credit quality assessment model used in the calculation of own funds requirements, which generated the entity’s probability of default or credit rating.

Scope The IRB model that originated the PD/rating must be completed for all debtors who have a valid credit risk assessment on the reporting date. This variable must be completed for entities involved in mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations, whenever the credit quality assessment system is IRB.

Type and possible values
Alphanumeric with a length between 1 and 16 characters.
The name of the IRB model that originated the PD corresponds to a set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (_).

Variable Credit Rating
Definition Credit rating assigned to the entity, valid on the reporting date, on the date of the credit quality assessment communicated in the variable "Date of credit risk assessment".

Scope The credit rating must be completed for all debtors who have a valid credit risk assessment on the reporting date. This variable is mandatory for entities involved in mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations, whenever the credit quality assessment system is by ratings.

Type and possible values
Alphanumeric with a length between 1 and 20 characters.

Variable Large Exposure
Definition Indication of whether the reported entity is classified as a Large Risk Exposure according to Articles 391 to 394 of Regulation (EU) No 575/2013.

Scope This variable must be reported for entities whose exposure is relevant for credit risk analysis.

Type and possible values
Boolean.

Variable Entity monitored by a credit recovery unit or similar Definition Indication of whether the entity is monitored by a credit recovery unit or similar.

Scope This variable must be reported for all entities.

Type and possible values
List of possible values according to the domain table Credit Recovery Table (T_RCC).

Variable Debt-to-Income Ratio
Definition Ratio between the total amount owed to the institution (observed entity) and income. Income is understood as the annual amount received by the borrower(s), net of taxes and mandatory social security contributions, according to the last income declaration for tax purposes and/or information regarding income obtained in the three months prior to the solvency assessment moment, in accordance with Article 7 of Bank of Portugal Notice No 4/2017, of September 22.

Scope This variable must be reported for all individual entities involved (as debtors or guarantors, when called upon to replace the debtors), whenever this risk measure of the entity is calculated by the observed entity.

Type and possible values
Numeric, decimal type (8,5).
Numeric value with five decimal places. The absolute value of the ratio must be reported, not the corresponding percentage.
In cases where the ratio between the total amount owed to the institution and income exceeds the limit allowed for the variable, the maximum possible value must be reported, i.e., "999.99999".

Variable Income Update Date
Definition Date of update of the income underlying the ratio communicated in the variable "Debt-to-Income Ratio".

Type and possible values
Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day.
Date prior to or equal to the current date.

Variable Income Update Type
Definition Indication of the type of income update underlying the ratio communicated in the variable "Debt-to-Income Ratio".

Type and possible values
List of possible values according to the domain table Income Update Type (T_ATE).

Variable Related Customer Identification
Definition Identification of entities linked to the entity for which the risk assessment is being communicated (base entity). This identification is composed of the code and code type pair, which will be used to identify entities in the CRC system. Each entity identified in this variable must be previously communicated to the system.

Scope This variable is mandatory when a group of related customers is indicated.

Type and possible values
Alphanumeric with a length of 9 characters, if the code is of type "NIF/NIPC", or between 1 and 25 characters, if the code is of type "Source Code", according to entity identification rules.

Variable Relationship Type
Definition Identification of the type of relationship that exists between the base entity and the entity identified in the Related Customer Identification variable. This information aims to measure the risks and implications arising from a common source of financing made available to an institution, its financial group, or third parties linked to it.

Scope This variable must be reported for the collective or individual entity (when related to corporate entities), whenever there is at least one of the relationships defined in the domain table Relationship Type (T_TRL).

Type and possible values
List of possible values according to the domain table Relationship Type (T_TRL).

Block 8 — Instrument Risk Information
Variable Data Reference Date
Definition Date to which the communicated data refers.

Scope This variable is mandatory for all contracts/instruments.

Type and possible values
Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day.
Date prior to or equal to the current date.

Scope This variable is mandatory for all contracts.

Type and possible values
Alphanumeric with a length between 1 and 32 characters.
The contract identification corresponds to a set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (_).

Variable Instrument Identification
Definition Identifier applied by the reporter to unequivocally identify each instrument of the contract identified in the variable "Contract Identification". This identifier will remain unchanged over time and cannot be reused in the same contract.

Scope This variable is mandatory for all contracts/instruments.

Type and possible values
Alphanumeric with a length between 1 and 32 characters.

Variable Risk Position Identifier
Definition Identification code applied by the reporter to unequivocally identify each risk position relative to an instrument. Each instrument can have multiple risk positions and each risk position has its identification code (key of the record together with the contract and instrument identifiers).

Scope Entities that calculate own-funds requirements for credit risk according to Title II of Part III of Regulation (EU) No 575/2013.
In particular, this variable is mandatory for all risk positions reported in models C 07.00 — Credit and counterparty credit risk and incomplete transactions: Standard Approach for own-funds requirements (CR SA) and C 08.01 - Credit and counterparty credit risk and incomplete transactions: IRB Approach for own-funds requirements (CR IRB 1), contained in Annex I to the Implementing Regulation regarding reporting for supervisory purposes of institutions, provided they relate to contracts/instruments reported within the scope of CRC financial information.

Variable Risk Position Type
Definition Identification, for the risk position identified in the variable "Risk Position Identifier", of the type of risk position according to the designation below.

Type and possible values
List of possible values according to the domain table Exposure Type (T_TEX).

Variable Risk Class
Definition For risk positions treated under the Standard Method, risk class provided for in Article 112 of Regulation (EU) No 575/2013. For risk positions treated under the IRB Method, risk class provided for in Article 147 of Regulation (EU) No 575/2013.

Scope Entities that calculate own-funds requirements for credit risk according to Title II of Part III of Regulation (EU) No 575/2013.

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Risk Central
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Mod. 99999911/T – 01/14
In particular, this variable is mandatory for all risk positions reported in models C 07.00 — Credit and counterparty credit risk and incomplete transactions: Standard Approach for own-funds requirements (CR SA) and C 08.01 - Credit and counterparty credit risk and incomplete transactions: IRB Approach for own-funds requirements (CR IRB 1), contained in Annex I to the Implementing Regulation regarding reporting for supervisory purposes of institutions, provided they relate to contracts/instruments reported within the scope of CRC financial information.

Type and possible values
List of possible values according to the domain table Risk Class (T_CRR).

Variable Own-Funds Requirement Calculation Method Definition Identification of the method used to calculate own-funds requirements for credit risk, provided for in Chapters 2 and 3 of Title II of Part III of Regulation (EU) No 575/2013.

Type and possible values
List of possible values according to the domain table Capital Calculation Method (T_MCC).

Variable Original Risk Position Value Before Application of Conversion Factors Definition Value of the risk position before value adjustments and provisions, credit risk mitigation techniques and application of conversion factors according to Regulation (EU) No 575/2013.

Type and possible values
Numeric, decimal type (20,2).
Positive value, expressed in euros, with two decimal places.
For risk positions resulting from credit risk mitigation techniques with substitution effects on the risk position, reported with type "On-balance sheet – substitution of risk position" or "Off-balance sheet – substitution of risk position", the value to be reported is zero.

Variable Risk Position Value
Definition Value of the risk position after credit risk mitigation techniques and application of conversion factors according to Regulation (EU) No 575/2013.

Type and possible values
Numeric, decimal type (20,2).
Positive value, expressed in euros, with two decimal places.

Variable LGD Underlying the Risk Weighter Calculation Definition Ratio between the amount that may be lost following a default and the amount due at the time of default. The communicated value must be the one underlying the calculation of own-funds requirements.

Scope Entities that apply the IRB method for the purpose of calculating own-funds requirements for credit risk, provided for in Chapter 3 of Title II of Part III of Regulation (EU) No 575/2013. In particular, this variable is mandatory for all risk positions reported, in aggregate terms, in model C 08.01 — Credit and counterparty credit risk and incomplete transactions: IRB Approach for own-funds requirements (CR IRB 1), contained in Annex I to the Implementing Regulation regarding reporting for supervisory purposes of institutions, provided they relate to contracts/instruments reported within the scope of CRC financial information.

Type and possible values
Numeric, decimal type (8,5).
Numeric value with five decimal places. The value must be reported on a base of 100, i.e., 0.5 means 0.5%.

Variable Long-Term Average LGD
Definition Ratio between the amount that may be lost following a default and the amount due at the time of default, according to Article 181 of Regulation (EU) No 575/2013.

Scope Entities that apply the IRB method using own estimates of LGD and conversion factors (Advanced IRB method) for the purpose of calculating own-funds requirements for credit risk, provided for in Chapter 3 of Title II of Part III of Regulation (EU) No 575/2013. In particular, this variable is mandatory for all risk positions reported in model C 08.01 — Credit and counterparty credit risk and incomplete transactions: IRB Approach for own-funds requirements (CR IRB 1), contained in Annex I to the Implementing Regulation regarding reporting for supervisory purposes of institutions,

Type and possible values
Numeric, decimal type (8,5).
Numeric value with five decimal places. The value must be reported on a base of 100, i.e., 0.5 means 0.5%.

Variable LGD in Economic Contraction
Definition Ratio between the amount that may be lost following a default and the amount due at the time of default, appropriate for a situation of economic contraction, according to Article 181 of Regulation (EU) No 575/2013.

Type and possible values
Numeric, decimal type (8,5).
Numeric value with five decimal places. The value must be reported on a base of 100, i.e., 0.5 means 0.5%.

Variable Risk Weighter
Definition Risk weighter applicable to the risk position according to Title II of Part III of Regulation (EU) No 575/2013.

Type and possible values
Numeric, decimal type (8,5).
Numeric value with five decimal places. The value must be reported on a base of 100, i.e., 0.5 means 0.5%.

Variable Amount of Risk-Weighted Position After Application of SME Support Factor Definition Amount of the risk-weighted position according to Title II of Part III of Regulation (EU) No 575/2013. In the case of risk positions eligible for the purpose of

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Information Registry
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Mod. 99999911/T – 01/14 application of the SME support factor provided for in Article 501 of Regulation (EU) No 575/2013, should reflect the application of that factor. Scope Entities that calculate own funds requirements for credit risk in accordance with Title II of Part III of Regulation (EU) No 575/2013. In particular, this variable is mandatory for all risk positions reported in models C 07.00 — Credit and counterparty credit risk and incomplete transactions: Standard Approach for own funds requirements (CR SA) and C 08.01 - Credit and counterparty credit risk and incomplete transactions: IRB Approach for own funds requirements (CR IRB 1), contained in Annex I to the Implementing Regulation regarding reporting for supervisory purposes of institutions, provided they relate to contracts/instruments reported under the financial information of the CRC. Type and possible values Numeric, decimal type (20,2). Positive value, expressed in euros, with two decimal places. Variable Conversion Factor Definition Conversion factor as defined in point 56, paragraph 1 of Article 4 of Regulation (EU) No 575/2013. Scope Entities that calculate own funds requirements for credit risk in accordance with Title II of Part III of Regulation (EU) No 575/2013. In particular, this variable is mandatory for all off-balance sheet risk positions reported in models C 07.00 — Credit and counterparty credit risk and incomplete transactions: Standard Approach for own funds requirements (CR SA) and C 08.01 — Credit and counterparty credit risk and incomplete transactions: IRB Approach for own funds requirements (CR IRB 1), contained in Annex I to the Implementing Regulation regarding reporting for supervisory purposes of institutions, provided they relate to contracts/instruments reported under the financial information of the CRC. Type and possible values Numeric, decimal type (8,5). Numeric value with five decimal places. The value must be reported on a base of 100, i.e., 0.5 means 0.5%. Variable Risk Position Subject to SME Support Factor Definition Classification of the risk position according to whether it is eligible for the application of the own funds requirement deduction factor for credit risk positions on SMEs, in accordance with Article 501 of Regulation (EU) No 575/2013. Scope Entities that calculate own funds requirements for credit risk in accordance with Title II of Part III of Regulation (EU) No 575/2013. In particular, this variable is mandatory for all risk positions reported in models C 07.00 — Credit and counterparty credit risk and incomplete transactions: Standard Approach for own funds requirements (CR SA) and C 08.01 - Credit and counterparty credit risk and incomplete transactions: IRB Approach for own funds requirements (CR IRB 1), contained in Annex I to the Implementing Regulation regarding reporting for supervisory purposes of institutions, provided they relate to contracts/instruments reported under the financial information of the CRC. Type and
possible values List of possible values according to the domain table SME Exposure Table (T_PME).

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Information Registry
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Mod. 99999911/T – 01/14
Variable Expected Loss Amount
Definition The expected amount of losses incurred on a risk position in the event of potential default of a counterparty or the reduction of amounts receivable over a one-year period, in line with the definition in paragraph 3 of Article 5 of Regulation (EU) No 575/2013. Scope Entities that apply the Internal Ratings-Based approach (IRB method) for the purpose of calculating own funds requirements for credit risk, provided for in Chapter 3 of Title II of Part III of Regulation (EU) No 575/2013. In particular, this variable is mandatory for all risk positions reported in model C 08.01 — Credit and counterparty credit risk and incomplete transactions: IRB Approach for own funds requirements (CR IRB 1), contained in Annex I to the Implementing Regulation regarding reporting for supervisory purposes of institutions, provided they relate to contracts/instruments reported under the financial information of the CRC. Type and possible values Numeric, decimal type (20,2). Positive value, expressed in euros, with two decimal places. Variable Protection Identification Definition Code used by the reporter to unequivocally identify each protection used to secure/protect one or more risk positions. This value will remain unchanged over time and cannot be used as an identifier for any other protection. Scope This variable is mandatory to fill in whenever there is a protection associated with the risk position. Type and possible values Alphanumeric with length between 1 and 32 characters. The protection identification corresponds to a set of characters that can contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (_). Block 9 — Advanced Information Variable Reference Date of Data Definition The date to which the reported data refers. Scope This variable is mandatory to fill in. Type and possible values Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day. Date earlier than or equal to the current date. Variable Contract Identification Definition Identifier used by the reporter to unequivocally identify each contract. This identifier will remain unchanged over time and cannot be used to identify another contract of the same observed entity. Scope This variable is mandatory for all contracts/instruments.

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Information Registry
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Mod. 99999911/T – 01/14
Type and possible values
Alphanumeric with length between 1 and 32 characters.
The contract identification corresponds to a set of characters that can contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (). Variable Instrument Identification Definition Identifier applied by the reporter to unequivocally identify each instrument of the contract identified in the variable “Contract Identification”. This identifier will remain unchanged over time and cannot be reused in the same contract. Scope This variable is mandatory for all contracts/instruments. Type and possible values Alphanumeric with length between 1 and 32 characters. The instrument identification corresponds to a set of characters that can contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (). Variable Event Type Definition Identification of the type of event for which advanced information on the instrument is reported. Scope This variable is mandatory for all contracts/instruments. Type and possible values List of possible values according to the domain table Event Type (T_TEV). Variable Outstanding Capital Definition Amount owed as of the reference date, including due and due capital since it is registered in the balance sheet accounts, as well as interest, commissions and expenses due, also registered in the balance sheet. Scope This variable should be filled in for mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations (and the observed entity intends to communicate advanced information including amounts for borrowers and/or guarantors). Type and possible values Numeric, decimal type (20,2). Values are expressed in euros with two decimal places. The value “0.00” is reported if there are no values for this variable. Variable Annualized Agreement Rate (TAA) day Definition The annualized agreement rate (TAA) corresponds to the interest rate agreed between the observed entity and the borrower regarding a contract/instrument, converted into an annual basis and quoted as a percentage per year. The TAA covers only interest payments on the loan, not including other charges that may apply.

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Information Registry
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Mod. 99999911/T – 01/14
This rate is defined by Regulation (EU) No 1072/2013, so additional information on its calculation can be found in the Interest Rate Statistics Manual for MFIs (available on the ECB website, Statistics section). Scope This variable should be filled in for mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations and the rate is changed in bank loans. Type and possible values Numeric, decimal type (8,5). Numeric value with five decimal places. The value must be reported on a base of 100, i.e., 0.5 means 0.5%. Variable Risk Assessment Date day (instrument) Definition Date on which the credit quality assessment of the instrument valid as of the reporting date was assigned. Scope This variable should be filled in for mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations. This variable must be filled in for risk assessments that are based on the loan itself. The assessment must be included in an IRB rating model. Type and possible values Date, in the format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day. This date must be earlier than or equal to the current date. Variable Risk Assessment Source Type day (instrument) Definition Identification of the type of source used in the assessment of the credit quality of the instrument. Scope This variable should be filled in for mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations. This variable must be filled in for risk assessments that are based on the loan itself. The assessment must be included in an IRB rating model. Type and possible values List of possible values according to the domain table Risk Assessment Type (T_TAR). Variable Probability of Default day (instrument) Definition Probability of default of the instrument, assigned on the date of the credit quality assessment reported in the variable “Risk Assessment Date”. Scope This variable should be filled in for mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations (when the credit quality assessment system is by PD). This variable must be filled in for risk assessments that are based on the loan itself. The assessment must be included in an IRB rating model. Type and possible values Numeric, decimal type (8,5).

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Information Registry
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Mod. 99999911/T – 01/14
Numeric value with five decimal places. The value must be reported on a base of 100, i.e., 0.5 means 0.5%.
Variable Risk Assessment System day (instrument) Definition Identification of the credit quality assessment system used in the assessment of the instrument. Scope This variable should be filled in for mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations. This variable must be filled in whenever the risk assessment is based on the loan itself. Type and possible values List of possible values according to the domain table Risk Assessment System (T_SAR). Variable IRB Model that Originated the PD/Rating day (instrument) Definition Name of the IRB credit quality assessment model, used in the calculation of own funds requirements, that originated the probability of default (indicated in the variable Probability of Default day) or the credit rating of the instrument (indicated in the variable Credit Rating day). Scope This variable should be filled in for mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations. This variable must be filled in for risk assessments that are based on the loan itself. Type and possible values Alphanumeric with length between 1 and 16 characters. The name of the IRB model that originated the PD corresponds to a set of characters that can contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (_). Variable Loss Given Default day Definition LGD associated with the contract/instrument, in accordance with Decree-Law No. 157/2014, on the date of risk assessment (reported in the variable “Risk Assessment Date day (instrument)”). The parameter must correspond to the one used in the calculation of own funds requirements for credit risk in accordance with Decree-Law No. 157/2014. Scope This variable should be filled in for mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations. This variable must be filled in for risk assessments that are based on the loan itself. The assessment must be included in an IRB rating model. Type and possible values Numeric, decimal type (8,5). Numeric value with five decimal places. The value must be reported on a base of 100, i.e., 0.5 means 0.5%.

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Information Registry
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Mod. 99999911/T – 01/14
Variable Credit Rating day (instrument)
Definition Credit rating, valid as of the reporting date, assigned to the instrument on the date of the credit quality assessment reported in the variable “Risk Assessment Date”. Scope This variable should be filled in for mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations. This variable must be filled in for risk assessments that are based on the loan itself. The assessment must be included in an IRB rating model. Type and possible values Alphanumeric with length between 1 and 50 characters. The credit rating of the instrument corresponds to a set of characters (between 1 and 50, according to current rules). In the case of assessment via ECAI, the credit rating must correspond to the concatenation between the rating agency and the assigned rating (e.g.: DBRS BBH; Moodys Ba1; SP AA-; IBCA BB+). Variable Protection Identification Definition Code used by the reporter to unequivocally identify each protection used to secure/protect one or more instruments. This value will remain unchanged over time and cannot be used as an identifier for any other protection. Scope This variable should be filled in for mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations, when it is intended to mobilize mortgage-guaranteed loans before sending the financial information for the first effective reference date of the loan. Type and possible values Alphanumeric with length between 1 and 32 characters. The protection identification corresponds to a set of characters that can contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (_). Variable Protection Value Allocation Definition Amount of the protection value that was allocated as credit protection for the instrument (protection value allocated to the instrument). Scope This variable should be filled in for mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations, when it is intended to mobilize mortgage-guaranteed loans before sending the financial information for the first effective reference date of the loan. Type and possible values Numeric, decimal type (20,2). Values are expressed in euros with two decimal places. Variable Entity Identification Definition Unique identification for each entity communicated by the observed entity. This identification is composed of the code and code type pair, which will be used to identify entities in the CRC system. Scope This variable is mandatory to fill in.

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Information Registry
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Mod. 99999911/T – 01/14
Type and possible values
Alphanumeric length of 9 characters, if the code is of type “NIF/NIPC”, or between 1 and 25 characters, if the code is of type “Source Code”.
Variable Type of Liability
Definition Identification of the role of the entity identified in the variable Entity Identification, as an intervenor in the contract/instrument.
Scope This variable is mandatory for all entities involved in the contracts/instruments.
Type and possible values
List of possible values according to the domain table Type of Liability (T_TRS).
Variable Total Amount day
Definition Amount owed as of the reference date, for each borrower or guarantor/surety, including due and due capital registered in balance sheet and off-balance sheet accounts or recognized, by the observed entity, as owed in the contract/instrument. It also includes due interest, commissions and expenses, regardless of accounting registration. Accrued interest is not included. Scope This variable is mandatory whenever the observed entity intends to communicate advanced information including amounts for borrowers and/or guarantors/sureties. Type and possible values Numeric, decimal type (20,2). Values are expressed in euros with two decimal places. The value “0.00” is reported if there are no values for this variable. Variable Amount Due day Definition This variable records, for each borrower or guarantor/surety associated with the contract, the due amount of the instrument, including interest, commissions and expenses due (whether these are registered in balance sheet or off-balance sheet accounts). Thus, it corresponds to the amount not amortized on the scheduled dates. It does not include amounts written off against assets. In the case of guarantors/sureties, default only occurs after the deadline given to them to regularize the borrower's default has expired, without them proceeding to regularize it. Scope This variable is mandatory whenever the observed entity intends to communicate advanced information including amounts for borrowers and/or guarantors/sureties. Type and possible values Numeric, decimal type (20,2). Values are expressed in euros with two decimal places. The value “0.00” is reported if there are no values for this variable. Variable Amount Written Off Against Assets day Definition For the borrower or guarantor/surety in question, it corresponds to the amount owed as of the reference date, including capital, interest, commissions and expenses, that is due, and that, having the participating entity demanded the maturity of the amount owed and having been

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Central Credit Registry
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Mod. 99999911/T – 01/14 developed the main collection efforts considered appropriate, the expectations of credit recovery are very reduced and therefore the amount of credit has been transferred from balance sheet accounts to off-balance sheet accounts, complying with the accounting procedures defined for such. Scope This variable is mandatory whenever the observed entity intends to communicate advanced information that includes amounts for debtors and/or guarantors/sureties. Type and possible values Numeric, decimal type (20,2). The values are expressed in euros with two decimal places. The value “0.00” is communicated if there are no values for this variable. Variable Potential revocable amount day Definition For each debtor associated with the contract/instrument, this variable contains the contracted but unused amount that does not represent an irrevocable commitment on the part of the creditor. That is, the amount that can be unilaterally altered by the creditor. Scope This variable is mandatory whenever the observed entity intends to communicate advanced information that includes amounts for debtors and/or guarantors/sureties. Type and possible values Numeric, decimal type (20,2). The values are expressed in euros with two decimal places. The value “0.00” is communicated if there is no such type of liability. Variable Potential irrevocable amount day Definition For each debtor associated with the contract/instrument, this variable contains the contracted but unused amount that represents an irrevocable commitment on the part of the creditor. That is, the amount that cannot be unilaterally altered by the creditor. Scope This variable is mandatory whenever the observed entity intends to communicate advanced information that includes amounts for debtors and/or guarantors/sureties. Type and possible values Numeric, decimal type (20,2). The values are expressed in euros with two decimal places. The value “0.00” is communicated if there is no such type of liability. Variable Risk assessment date day (entity) Definition Date on which the assessment of the entity's credit quality valid at the reporting date was assigned. Scope This variable should be filled in for mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations whenever there is an update of the credit assessment. Type and possible values Date, in format YYYY-MM-DD, where YYYY represents the year, MM the month and DD the day. Date earlier than or equal to the current date.

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Central Credit Registry
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Mod. 99999911/T – 01/14
Variable Type of risk assessment source day (entity) Definition Identification of the type of source used in the assessment of the entity's credit quality. Scope This variable should be filled in for mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations whenever there is an update of the credit quality assessment source. Type and possible values List of possible values according to the domain table Type of risk assessment (T_TAR). Variable Probability of default day (entity) Definition Probability of default of the entity, assigned on the date of credit quality assessment communicated in the variable “Risk assessment date day”. Scope This variable should be filled in for mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations whenever there is an update of the credit assessment and the credit quality assessment system is by PD. Type and possible values Numeric, decimal type (8,5). Numeric value with five decimal places. The value must be reported on a base of 100, i.e., 0.5 means 0.5%. Variable Risk assessment system day (entity) Definition Identification of the credit quality assessment system used in the assessment of the entity. Scope This variable should be filled in for mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations whenever there is an update of the credit assessment. Type and possible values List of possible values according to the domain table Risk assessment system (T_SAR). Variable IRB Model that originated the PD day (entity) Definition Name of the authorized credit quality assessment model of the IRB in the calculation of own funds requirements, which originated the probability of default or credit rating of the entity. Scope This variable should be filled in for mobilized bank loans, or that the institution intends to mobilize, as collateral assets for Eurosystem credit operations whenever there is an update of the credit assessment and the credit quality assessment system is IRB. Type and possible values Alphanumeric with dimension between 1 and 16 characters. The name of the IRB model that originated the PD corresponds to a set of characters that may contain uppercase/lowercase letters (the system is not case sensitive), numbers, hyphen (-) and underscore (_).

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Central Credit Registry
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Mod. 99999911/T – 01/14
Annex III to Instruction – Definition of domain tables
The following tables present the description and scope of the domain tables and the possible values in each of them.
T_ATE – Type of income update
Value Designation Description, observations
001 Communicated by the borrower(s) The update of the income underlying the ratio between the total amount owed and income is done based on information communicated by the borrower. 002 Calculated based on estimates The update of the income underlying the ratio between the total amount owed and income is done based on estimates. 003 Others When it does not fall into any of the previous codes. T_CCI – Accounting classification of the instrument Value Designation Description, observations 000 Not applicable Code to be used whenever the instrument is not classifiable in the categories provided. 001 Cash balances at central banks and other due deposits Instrument accounted for as defined in IFRS-IAS 1.54 002 Financial assets held for trading Instrument accounted for as defined in IFRS 9, Appendix A. 003 Non-tradable financial assets mandatorily accounted for at fair value through profit or loss Instrument accounted for as defined in IFRS 7.8(a)(ii) and IFRS 9.4.1.4 004 Financial assets accounted for at fair value through profit or loss Instrument accounted for as defined in IFRS 7.8(a)(i) and IFRS 9.4.1.5 005 Financial assets at fair value through other comprehensive income Instrument accounted for as defined in IFRS 7.8(h) and IFRS 9.4.1.2A 006 Financial assets accounted for at amortized cost Instrument accounted for as defined in IFRS 7.8(f), IFRS 9.4.1.2 and Part 1.16 of Annex V of the ITS. 7 Non-traded financial assets and non-derivatives accounted for at fair value through profit or loss CRR art. 36(2) 9 Non-traded financial assets and non-derivatives accounted for at fair value as equity Accounting Directive art. 8(1)(a), (8) 13 Non-traded financial assets and non-derivatives accounted for based on cost CRR art. 35; Accounting Directive art. 6(1)(i) and art. 8(2); IAS V.Part1.18 19 15 Other non-traded financial assets and non-derivatives CRR art. 37; Accounting Directive article 12(7);
Annex V. Part 1.20

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Central Credit Registry
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Value Designation Description, observations
33 Trading financial assets CRR articles 32-33; Annex V. Part 1.17 T_CCO – Sales channel Value Designation Description, observations 001 Directly at the credit institution - At the counter When the contractual proposal is subscribed by the client directly at the counter of the institution, regardless of whether the communication of the institution regarding acceptance of the proposal is transmitted to the client through other channels and/or the contract is formalized through other channels. The provision of pre-contractual information and the duty of assistance to the client within the contracting process are ensured at the counter of the institution or through a credit intermediary. 002 Directly at the credit institution - Digital channels (homebanking and mobile applications) Contract concluded directly with the credit institution through digital channels of the institution (homebanking and mobile applications). Code discontinued for new contracts concluded after July 2022. Depending on the channel used, code 005 or 006 should be used. 003 Directly at the credit institution - Telephone Contract concluded directly with the credit institution through telephone contact. 004 Directly at the credit institution - Other channels Contract concluded directly with the credit institution through other channels different from those mentioned above (for example: letter, SMS, email…). 005 Directly at the institution – online channel When the contractual proposal is subscribed directly with the institution on an online channel of the institution (for example, homebanking), regardless of whether the communication of the institution regarding acceptance of the proposal is transmitted to the client through other channels and/or the contract is formalized through other channels. The provision of pre-contractual information and the duty of assistance to the client within the contracting process are ensured on the online channel of the institution or through a credit intermediary. 006 Directly at the institution – mobile channel When the contractual proposal is subscribed by the client directly with the institution on a mobile application, regardless of whether communication of the institution regarding acceptance of the proposal is transmitted to the client through other channels and/or the contract is formalized through other channels. The provision of pre-contractual information and the duty of assistance to the client within the contracting process are

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Central Credit Registry
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Value Designation Description, observations ensured on the mobile channel of the institution or through a credit intermediary.
007 Through a Credit Intermediary -
Establishment
When the provision of pre-contractual information and the duty of assistance are provided through a credit intermediary and the contract is concluded with the client at the establishment open to the public of the credit intermediary. 008 Through a Credit Intermediary - Means of remote communication When the provision of pre-contractual information and the duty of assistance are provided through a credit intermediary and the contract is concluded with the client using means of remote communication of the credit intermediary. 010 Through a credit intermediary on an accessory basis (point of sale) When the contract is concluded with the institution having had the intervention of a credit intermediary on an accessory basis, that is, a supplier of goods or services, who acts as a credit intermediary with a view to the sale of goods or the provision of services offered by itself, under the terms defined in point k) of Article 3 of the legal regime approved by Decree-Law No. 81- C/2017, of July 7. Code discontinued for new contracts concluded after June 2026. 020 Through another credit intermediary When the contract is concluded with the institution having had the intervention of a credit intermediary unaffiliated or affiliated, under the terms defined in points l) and m) of Article 3 of the legal regime approved by Decree-Law No. 81- C/2017, of July 7. Code discontinued for new contracts concluded after June 2026. T_CEP – Type of special characteristic Value Designation Description, observations 000 Without special characteristics Contract/instrument without special characteristics associated. 001 Syndicated contract Contract/instrument that has underlying a credit granted by more than one entity. 002 Contract subject to mortgage obligations Contract/instrument used as collateral for the issuance of mortgage bonds 003 Contract subject to obligations on the public sector Contract/instrument used as collateral for obligations guaranteed by public sector entities. 004 Contract integrated into an Extrajudicial Procedure for Regularization of Default Situations (PERSI) (DL 227/2012) Contract/instrument that is integrated into an Extrajudicial Procedure for Regularization of Default Situations.

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Central Credit Registry
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Value Designation Description, observations
005 Contract covered by Decree-Law 133/2009 Contract/instrument covered by Decree-Law No. 133/2009 relating to consumer credit contracts.
006 Contract covered by Decree-Law 74-A/2017 Contract/instrument covered by Decree-Law No. 74-A/2017 relating to credit contracts for residential real estate. 007 Contract covered by exceptional moratorium measures within the framework of COVID-19, falling under Decree-Law No. 10-J/2020 Contract/instrument covered by exceptional moratorium measures within the framework of COVID-19, falling under Decree-Law No. 10-J/2020. 008 Contract covered by other exceptional moratorium measures within the framework of COVID-19 Contract/instrument covered by other exceptional moratorium measures within the framework of COVID-19, namely those falling under the principles of the European Banking Authority Guidelines (EBA/GL/2020/02). 009 Contract covered by exceptional measures within the framework of COVID-19, falling under Decree-Law No. 22-C/2021 Contract/instrument covered by Decree-Law No. 22-C/2021, with extension of the grace period for capital and maturity (loans concluded between March 27, 2020 and March 23, 2021 and benefiting from guarantees granted by mutual guarantee societies or by the Mutual Counter-Guarantee Fund). 011 Contract with revised installment in the context of Decree-Law No. 91/2023 Contract/instrument covered by the measure, exceptional and temporary, created by Decree-Law No. 91/2023 that allows reducing the installment paid by borrowers in credit contracts for acquisition, construction or carrying out works in primary and permanent residence. 012 Contract with guarantee in the context of Decree-Law No. 44/2024 Contract/instrument covered by Decree-Law No. 44/2024 relating to public guarantee in the context of granting credit for primary and permanent housing to young people up to 35 years old (inclusive) 013 Contract concluded under special regimes Contract/instrument covered by special regimes. Contracts/instruments intended for the acquisition of primary housing by civil disabled persons and armed forces members fall into this category, as established in Law No. 63/2014, of August 26, and those concluded within the framework of the subsidized housing credit regime for people with disabilities, as established in Law No. 64/2014, of August 26. 014 Contract covered by exceptional moratorium measures Contract/instrument covered by exceptional moratorium measures, decreed by the Government.

secured by residential property
Only applicable to Advanced IRB method.
Applicable from January 2025
082 Risk exposures to retail portfolio
acquired receivables
Only applicable to Advanced IRB method.
Applicable from January 2025
60 Risk exposures to retail portfolio
eligible revolving
Only applicable to Advanced IRB method.
Applicable from January 2025

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Registry
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Value Designation Description, observations
59 Risk positions on the retail portfolio

others
Only applicable to the IRB Advanced method.
Applicable from January 2025
009 Risk positions secured by mortgages on real estate Applicable until December 2024 091 Risk positions secured by mortgages on residential real estate Only applicable to the standard method. Applicable from January 2025 092 Risk positions secured by mortgages on commercial real estate Only applicable to the standard method. Applicable from January 2025 093 Risk positions on the acquisition of land, remodeling and construction (ADC) Only applicable to the standard method. Applicable from January 2025 010 Risk positions in default Only applicable to the standard method 011 Risk positions associated with particularly high risks Applicable until December 2024 012 Risk positions in the form of covered bonds Only applicable to the standard method 013 Elements representing securitization positions - 014 Risk positions on institutions and companies with a short-term credit rating Only applicable to the standard method 015 Risk positions in the form of shares or units in collective investment schemes (OIC) Only applicable to the standard method 016 Risk positions on shares - 017 Other elements Only applicable to the standard method 018 Other assets that are not credit obligations Applicable until December 2024 019 Risk positions in subordinated debt Only applicable to the standard method. Applicable from January 2025

T_DIS – Subordinated Debt
Value Designation Description, observations
000 Non-subordinated debt The instrument is not classified as subordinated debt 001 Subordinated debt The instrument is classified as subordinated debt

T_DIV – Currency
Possible values defined according to the alphanumeric codes of the ISO 4217 standard.

T_DST – Default Status
Value Designation Description, observations
000 Not in default The entity or instrument is not in default.
001 In default due to probability of not fulfilling the payment plan According to Article 178(1)(a) of the CRR:

an entity is in default due to the institution considering it unlikely that the full payment plan will be fulfilled without recourse to associated protections.
when applied at the level of an individual credit line, an instrument is in default due to the institution considering it unlikely that the full payment plan will be fulfilled without recourse to associated protections.
002 In default due to not fulfilling the payment plan for more than 90/180 days According to Article 178(1)(b) of the CRR:
a debtor entity will be considered in default if it records a payment delay exceeding 90 days. 180 days may be considered for some risk positions.
when applied at the level of an individual credit line, the instrument is in default due to the debtor recording a delay exceeding 90 days in the payment of the instrument in question. 180 days may be considered for some risk positions.
003 In default due, simultaneously, to the probability of not fulfilling the payment plan and to not fulfilling the payment plan for more than 90/180 days When the previous conditions occur simultaneously (code ‘001’ and ‘002’). 999 Not applicable The observed entity is not covered by the CRR or Article 178 of the CRR was not applied at the instrument level.

T_EEG – Protection Execution Status
Value Designation Description, observations
000 Not executed The protection has not been executed.
001 Executed The protection has been fully executed.
002 Partially executed The protection has been partially executed.

T_EFP – Project Finance Loans
Value Designation Description, observations
000 Not classifiable The contract/instrument is not considered project finance 001 Classifiable The contract/instrument is considered project finance

T_FID – Fiduciary Instrument
Value Designation Description, observations
000 Non-fiduciary instrument The instrument is not placed in a fiduciary capacity 001 Fiduciary instrument The instrument is placed in a fiduciary capacity

T_FIM – Completed Instrument
Value Designation Description, observations
000 Not completed The instrument is active and there is periodic information to report.
001 Resolved or denounced but not completed The instrument is resolved (the debt became fully due due to the debtor's default) but, with obligations still being enforceable, has associated periodic information. This code also includes situations where the contract is denounced by one of the parties. 002 Completed The instrument is closed, so it cannot have more associated periodic information.

T_FIN – Purpose
Value Designation Description, observations
0000 No specific purpose Instrument granted without defined purpose.
1001 Financial leasing - New cars and other vehicles Financial leasing instrument granted with purchase option for new cars or other vehicles (i.e., cars or other vehicles with no property registration). 1002 Financial leasing - Used cars and other vehicles Financial leasing instrument granted with purchase option for used cars or other vehicles (i.e., cars or other vehicles where at least one property registration has occurred). 1003 LTL - New cars and other vehicles Financial leasing instrument, characterized as Long-Term Rental, granted with

Value Designation Description, observations obligation to purchase new cars or other vehicles (i.e., cars or other vehicles with no property registration). 1004 LTL - Used cars and other vehicles Financial leasing instrument, characterized as Long-Term Rental, granted with obligation to purchase used cars or other vehicles (i.e., cars or other vehicles where at least one property registration has occurred). 1005 Equipment financial leasing Financial leasing instrument granted with option or obligation to purchase equipment, regardless of the purpose to which the leased asset is destined. 1006 Real estate financial leasing (excluding housing) Financial leasing instrument granted for the purpose of acquiring real estate (excluding real estate intended for housing). 1061 Commercial real estate financial leasing Financial leasing instrument granted for the purpose of acquiring commercial real estate 1062 Real estate financial leasing (excluding housing and commercial real estate) Financial leasing instrument granted for the purpose of acquiring real estate (excluding real estate intended for housing and commercial). 1007 Financial leasing of other assets Financial leasing instrument granted for the purpose of acquiring other assets not classifiable in the remaining categories. 2001 Personal Credit - Household Purpose Personal credit instrument granted for the purpose of acquiring furniture and household equipment, excluding credits that fall under the energy transition purpose. 2002 Personal Credit - Education Purpose Personal credit instrument granted for the purpose of financing education expenses that may be deducted for Personal Income Tax (IRS). 2003 Personal Credit - Health Purpose Personal credit instrument granted for the purpose of financing health expenses, exempt from Value Added Tax (VAT), with reduced VAT rate and/or with medical prescription, that may be deducted for IRS. 2004 Personal Credit - Energy Transition Purpose Personal credit instrument granted for the purpose of acquiring and installing renewable energy equipment, or other equipment or interventions, to improve the energy efficiency of buildings. 3001 Car and other vehicle credit - With reservation of property - New cars Instrument granted for the purpose of acquiring new cars or other vehicles (i.e., cars or other vehicles with no property registration), with reservation of property. 3002 Car and other vehicle credit - With reservation of property - Used cars Instrument granted for the purpose of acquiring used cars or other vehicles (i.e., cars or other vehicles where at least one property registration has occurred), with reservation of property. 3003 Car and other vehicle credit - Other - New cars Instrument granted for the purpose of acquiring new cars or other vehicles (i.e., cars or other vehicles with no property registration), which does not fit into the previous categories. 3004 Car and other vehicle credit - Other - Used cars Instrument granted for the purpose of
acquiring used cars or other vehicles (i.e., cars or other vehicles where at least one property registration has occurred), which does not fit into the previous categories. 4101 Acquisition of land for construction Instrument granted for the purpose of acquiring land for construction. 4102 Acquisition of land for other purposes Instrument granted for the purpose of acquiring land for other purposes. 4211 Construction of real estate intended for permanent primary residence Instrument granted for the purpose of financing the construction of permanent primary residence. 4212 Construction of real estate intended for secondary residence Instrument granted for the purpose of financing the construction of secondary residence. 4213 Construction of real estate intended for rental housing Instrument granted for the purpose of financing the construction of residential real estate for rental. 4214 Construction of real estate intended for social housing Instrument granted for the purpose of financing the construction of real estate intended for social housing 4220 Construction of commercial real estate Instrument granted for the purpose of financing the construction of income-generating real estate, excluding: social housing, primary residence real estate, and residential real estate for rental. 4221 Construction of real estate for own company use Instrument granted for the purpose of financing the construction of real estate held by the owner for the purpose of company exploration, conduct of activity or pursuit of its object 4230 Construction of other real estate Instrument granted for the purpose of financing the construction of other types of real estate. 4311 Acquisition of real estate intended for permanent primary residence Instrument granted for the purpose of acquiring permanent primary residence. 4312 Acquisition of real estate intended for secondary residence Instrument granted for the purpose of acquiring secondary residence. 4313 Acquisition of real estate intended for rental housing Instrument granted for the purpose of acquiring residential real estate for rental. 4314 Acquisition of real estate intended for social housing Instrument granted for the purpose of acquiring real estate intended for social housing

Value Designation Description, observations
4320 Acquisition of commercial real estate Instrument granted for the purpose of acquiring income-generating real estate, excluding: social housing, primary residence real estate, and residential real estate for rental. 4321 Acquisition of real estate for own company use Instrument granted for the purpose of financing the acquisition of real estate held by the owner for the purpose of company exploration, conduct of activity or pursuit of its object 4330 Acquisition of other real estate Instrument granted for the purpose of acquiring or constructing non-residential and non-commercial real estate. 4411 Carrying out works in real estate intended for permanent primary residence Instrument granted for the purpose of carrying out works in permanent primary residence, excluding works intended for improving energy efficiency. 4412 Carrying out works in real estate intended for secondary residence Instrument granted for the purpose of carrying out works in secondary residence, excluding works intended for improving energy efficiency. 4413 Carrying out works in real estate intended for rental housing Instrument granted for the purpose of carrying out works in rental housing, excluding works intended for improving energy efficiency. 4414 Carrying out works in real estate intended for social housing Instrument granted for the purpose of carrying out works in real estate intended for social housing, excluding works intended for improving energy efficiency. 4415 Carrying out works in real estate intended for permanent primary residence, with energy transition purpose Personal credit instrument granted for the purpose of carrying out works to improve the energy efficiency of real estate intended for permanent primary residence. 4416 Carrying out works in real estate intended for secondary residence, with energy transition purpose Personal credit instrument granted for the purpose of carrying out works to improve the energy efficiency of real estate intended for secondary residence. 4417 Carrying out works in real estate intended for rental housing, with energy transition purpose Personal credit instrument granted for the purpose of carrying out works to improve the energy efficiency of real estate intended for rental housing. 4418 Carrying out works in real estate intended for social housing, with energy transition purpose Personal credit instrument granted for the purpose of carrying out works to improve the energy efficiency of real estate intended for social housing. 4420 Carrying out works in commercial real estate Instrument granted for the purpose of carrying out works in income-generating real estate, excluding: social housing, primary residence real estate, and residential real estate for rental.

Value Designation Description, observations
4421 Carrying out works in real estate for own company use Instrument granted for the purpose of financing the carrying out of works in real estate held by the owner for the purpose of company exploration, conduct of activity or pursuit of its object 4430 Carrying out works in other real estate Instrument granted for the purpose of carrying out works in other types of real estate. 5001 Margin credit Instrument granted for the purpose of financing operations of purchase, sale, transfer or negotiation of securities. 5002 Debt financing Instrument granted for the purpose of debt financing. 5003 Import financing Instrument granted for the purpose of import financing. 5004 Export financing Instrument granted for the purpose of export financing. 5005 Infrastructure construction financing Instrument granted for the purpose of financing the construction of infrastructure, industrial facilities, vessels, aircraft, gas pipelines, among others. 5006 Working capital Instrument granted for the purpose of working capital financing. If the instrument has the purpose of simultaneously financing imports and exports, this code should be used. 5007 Consolidated credit Instrument whose purpose is the concentration in a single loan, in a single credit institution, of two or more credits previously held by the borrower, in one or more than one credit institution. 6000 Other purposes Instrument with known purpose of financing a specific good or service and which is not included in the previous categories.

T_FPG – Payment Frequency
Value Designation Description, observations
001 Monthly Capital and/or interest payment occurs monthly 002 Quarterly Capital and/or interest payment occurs quarterly 003 Semi-annual Capital and/or interest payment occurs semi-annually 004 Annual Capital and/or interest payment occurs annually 005 Single capital payment Capital payment occurs in the last installment, regardless of the frequency with which interest is paid

Value Designation Description, observations
006 Single capital and interest payment Capital and interest payment occurs in the last installment 007 Other The capital and interest payment plan does not fit into any of the previously defined categories.

T_FTJ – Interest Rate Update Frequency
Value Designation Description, observations
000 Not updatable The instrument does not have a contractual agreement for interest rate update 001 Daily The interest rate is updated daily 002 Monthly The interest rate is updated monthly 003 Quarterly The interest rate is updated quarterly 004 Semi-annual The interest rate is updated semi-annually 005 Annual The interest rate is updated annually 006 Defined by the creditor The instrument has a contractual agreement that allows the creditor to alter the frequency of interest rate update 007 Other The interest rate is updated with a frequency distinct from those listed above and in code 008. This code is valid for data prior to December 2022. 071 Other less than annual The interest rate is updated with a periodicity different from those referred to in 001 to 006, but less than one year. 072 Other greater than annual The interest rate is updated with a periodicity different from those referred to in 001 to 006, but greater than one year.

T_GEN - Gender
Value Designation
000 Not available
001 Female
002 Male

T_HAL – Educational Qualifications
Value Designation
000 Not available
001 No schooling
002 Basic
003 Secondary

Annex to Instruction No. 1/2026 BO No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Liability Central
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T_JUR – Legal Form
Code corresponding to the legal form of the entity defined according to the country of residence. The first two letters of each code correspond to the two-position alphanumeric ISO code of the country in which the code is applicable. The possible codes are available in a specific document made available by the Bank of Portugal. T_JUS – Justification for Default – Macroprudential Measure Value Designation Description, observations 1000 Justification to exceed the LTV limit Value possible in the variable “Type of Justification”. Must be used whenever the credit exceeds the LTV limit. 1001 Properties given as collateral in the possession of non-financial companies in litigation (for example, in insolvency/liquidation proceedings) Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify exceeding the LTV limit. 1002 Exceeding the LTV limit for credits granted under Decree-Law No. 44/2024 Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify exceeding the LTV limit. 1999 Others Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify exceeding the LTV limit. 2000 Justification to exceed the DSTI limit with shock on interest rate and income Value possible in the variable “Type of Justification”. Must be used whenever the credit exceeds the DSTI limit. 2010 Borrowers' proven financial capacity Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify exceeding the DSTI limit. 2020 Credit for consolidation of other existing credits at other credit institutions, provided that these are not credits intended to prevent or regularize situations of default Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify exceeding the DSTI limit. 2030 Existence of other real nature sureties Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify exceeding the DSTI limit. 2041 Guarantee/Aval – Parents Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify exceeding the DSTI limit. 2042 Guarantee/Aval – Others Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify exceeding the DSTI limit. 2050 Existence of current deposits, time deposits, and instruments representing the public debt of Member States of the European Union expressed in euros Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify exceeding the DSTI limit.

Annex to Instruction No. 1/2026 BO No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Liability Central
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Value Designation Description, observations
2060 Education Credit Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify exceeding the DSTI limit. 2070 University credit mutual guarantee Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify exceeding the DSTI limit. 2080 Credit operations intended to mitigate situations of temporary liquidity insufficiency by families Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify exceeding the DSTI limit. 2999 Others Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify exceeding the DSTI limit. 3000 Justification for periods with capital and/or interest grace Value possible in the variable “Type of Justification”. Must be used whenever the credit presents periods with capital and/or interest grace. 3001 Intermediary credit (credits that contemplate a phase of capital release only) Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify periods with capital and/or interest grace. 3002 Sign credit associated with financing for property acquisition Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify periods with capital and/or interest grace. 3003 Education Credit Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify periods with capital and/or interest grace. 3004 Specific financing line for urban rehabilitation Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify periods with capital and/or interest grace. 3005 Credit operations intended to mitigate situations of temporary liquidity insufficiency by families Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify periods with capital and/or interest grace. 3999 Others Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify periods with capital and/or interest grace. 4000 Justification to exceed the maturity limit Value possible in the variable “Type of Justification”. Must be used whenever the credit exceeds the maturity limit. 4001 University credit mutual guarantee Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify exceeding the maturity limit. 4999 Others Value possible in the variable “Justification for non-compliance with the Macroprudential Measure” to justify exceeding the maturity limit.

Annex to Instruction No. 1/2026 BO No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Liability Central
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Value Designation Description, observations to justify exceeding the maturity limit.
T_LIN – Link between Instruments
Value Designation Description, observations
011 Refinancing due to client's financial difficulties Instrument concluded with the aim of full repayment of capital and payment of interest, commissions, and other charges due under an instrument, after existence/prediction of financial difficulties by the client. 012 Refinancing (except due to client's financial difficulties) Instrument concluded with the aim of full repayment of capital and payment of interest, commissions, and other charges due under an instrument, without existence/prediction of financial difficulties by the client. 013 Consolidation of credits due to client's financial difficulties Instrument concluded with the aim of full repayment of capital and payment of interest and other charges due under several instruments, regardless of the entities involved, after existence/prediction of financial difficulties by the client. 014 Consolidation of credits (except due to client's financial difficulties) Instrument concluded with the aim of full repayment of capital and payment of interest, commissions, and other charges due under several instruments, regardless of the entities involved, without existence/prediction of financial difficulties by the client. 020 Additional Loan Instrument intended to support the payment of installments or other charges of other instrument(s). 031 Acquisition for definitive reasons due to merger Instrument that transferred to the observed entity, following a merger operation involving the counterparty entity. 032 Acquisition for definitive reasons due to liquidation/resolution Instrument that transferred to the observed entity, following a liquidation/resolution operation involving the counterparty entity. 033 Acquisition for securitization operations Instrument acquired by the observed entity after transfer by the counterparty entity for securitization operations. 034 Acquisition for definitive reasons for other reasons Instrument acquired for definitive reasons by the observed entity after transfer by the counterparty entity, for reasons not covered by the previous options. 041 Transfer for definitive reasons due to merger Instrument that transferred to the counterparty entity, following a merger operation involving the observed entity.

Annex to Instruction No. 1/2026 BO No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Liability Central
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Mod. 99999911/T – 01/14
Value Designation Description, observations
042 Transfer for definitive reasons due to liquidation/resolution Instrument that transferred to the counterparty entity, following a liquidation/resolution operation involving the observed entity. 043 Transfer for securitization operations Instrument acquired by the counterparty entity after transfer by the observed entity for securitization operations. 044 Transfer for definitive reasons for other reasons Instrument acquired for definitive reasons by the counterparty entity after transfer by the observed entity, for reasons not covered by the previous options. 050 Associated housing credit Instrument associated with housing credit identified as related. 099 Link to previous contract Instrument associated with an instrument previously communicated by the observed entity (for example, due to change of identifier). Should only be used in exceptional situations where the previous identifier cannot be maintained. T_LJU – Instrument in Judicial Litigation Value Designation Description, observations 000 Instrument is not in judicial litigation There are no judicial proceedings pending regarding the instrument. 001 Instrument in judicial litigation There are judicial proceedings pending regarding the instrument. T_MAI – Impairment Assessment Method Value Designation Description, observations 000 Not subject to impairment The instrument is not subject to impairment. 001 Individually assessed The instrument is subject to impairment and its valuation is performed individually. 002 Collectively assessed The instrument is subject to impairment and its valuation is performed collectively, having been grouped with instruments with similar credit risk characteristics. T_MCC – Capital Calculation Method Value Designation Description, observations 001 Standard Method Standard Method 002 IRB Foundation Method IRB without recourse to own estimates of LGD and conversion factors.

Annex to Instruction No. 1/2026 BO No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Liability Central
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Mod. 99999911/T – 01/14
003 IRB Advanced Method IRB with recourse to own estimates of LGD and conversion factors.
T_ONS – Encumbrance Constitution
Value Designation Description, observations
000 No encumbrance or charges Instrument that was not pledged nor is subject to any form of agreement intended to guarantee, secure, or reinforce the credit quality of an instrument, from which it cannot be freely separated. 001 Central bank financing Financing from central banks (of all types, including repurchase agreements), according to the EBA ITS on asset encumbrance reporting, as referred to in Article 99, paragraph 5, and Article 100 of Regulation (EU) No. 575/2013. 002 Derivatives traded on regulated markets Derivatives traded on regulated markets, according to the EBA ITS on asset encumbrance reporting, as referred to in Article 99, paragraph 5, and Article 100 of Regulation (EU) No. 575/2013. 003 OTC Derivatives Derivatives traded on OTC markets according to the EBA ITS on asset encumbrance reporting, as referred to in Article 99, paragraph 5, and Article 100 of Regulation (EU) No. 575/2013. 004 Deposits - repurchase agreements where repurchase is not made to central banks Repurchase agreements except those concluded with central banks, according to the EBA ITS on asset encumbrance reporting, as referred to in Article 99, paragraph 5, and Article 100 of Regulation (EU) No. 575/2013. 005 Deposits except repurchase agreements Other deposits except repurchase agreements according to the EBA ITS on asset encumbrance reporting, as referred to in Article 99, paragraph 5, and Article 100 of Regulation (EU) No. 575/2013. 006 Issued debt securities - covered bonds Issued covered bonds, according to the EBA ITS on asset encumbrance reporting, as referred to in Article 99, paragraph 5, and Article 100 of Regulation (EU) No. 575/2013. 007 Issued debt securities - asset-backed securities Issued asset-backed securities (ABS) according to the EBA ITS on asset encumbrance reporting, as referred to in Article 99, paragraph 5, and Article 100 of Regulation (EU) No. 575/2013. 008 Issued debt securities - except covered bonds and asset-backed securities Other issued debt instruments, except covered bonds and asset-backed securities, according to the EBA ITS on asset encumbrance reporting, as referred to in Article 99, paragraph 5, and Article 100 of Regulation (EU) No. 575/2013.

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Credit Liability Central
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Mod. 99999911/T – 01/14
T_RCU – Recourse
Value Designation Description, observations
000 No recourse There is no possibility of seizing other assets of the debtor beyond the data in guarantee or, in the case of Factoring, of demanding the amount owed from the entity that alienated the commercial credits. 001 With recourse There is a possibility of seizing other assets of the debtor beyond the data in guarantee or, in the case of Factoring, of demanding the amount owed from the entity that alienated the commercial credits.

T_REB – Right to immediate reimbursement
Value Designation Description, observations
000 Non-existent There is no possibility for the creditor to demand immediate payment of the instrument 001 Existing There is a possibility for the creditor to demand immediate payment of the instrument

T_REN – Waiver clause
Value Designation Description, observations
000 Not ensured The contract does not ensure the waiver by debtors of set-off rights and rights arising from banking secrecy rules.
001 Ensured The contract ensures the waiver by debtors of set-off rights and rights arising from banking secrecy rules.

T_RPS – Entity relationship (in the syndicate) Value Designation Description, observations 000 Not leader The entity is not the leader of the syndicate 001 Leader The entity is the leader of the syndicate 002 Other To be used when the entity's role in the syndicate is unknown

T_SAR – Risk assessment system
Value Designation Description, observations
1001 MY Moody’s
1002 SP Standard & Poor’s
1003 IA Fitch
1004 DB DBRS
2000 IRB Systems based on internal credit ratings of institutions 3001 IGN Ignios RT – Integrated Credit Risk Management 4001 BdP SIAC of the Bank of Portugal 9999 Others Another assessment system

T_SAS – Insurance
Value Designation Description, observations
000 Non-existent Insurance is not required
001 Life insurance branch Life insurance is required 002 Non-life insurance branch Non-life insurance is required 003 Life and non-life insurance branches Life and non-life insurance are required

T_SPF – Professional situation
Value Designation Description, observations
000 Unknown
001 Student
002 Retiree
003 Employee
004 Self-employed
005 Unemployed
006 Outside the labor market Should be used to characterize the professional situation of individuals who do not have employment and are not looking for it.

T_SPR – Subsidy or protocol
Value Designation Description, observations
000 No subsidy or protocol Non-subsidized or non-protocolled credit.
001 Credit with subsidy by public entity Credit contract concluded between the credit institution and the client, subsidized by a public entity.
002 Credit with subsidy by non-financial society Credit contract concluded between the credit institution and the client, subsidized by a non-financial society, which may be, in particular, the supplier of the financed good or service. 003 Protocolled credit with public entity Credit granted under a protocol between the credit institution and a public entity. 004 Protocolled credit with non-financial society Credit granted under a protocol between the credit institution and a non-financial society. 005 Others Other subsidies/protocols not classifiable in the previous categories.

T_STI – Institutional sector
Value Designation
S11 Non-financial corporations
S121 Central bank
S122 Depository corporations except central bank S122 Public depository corporations except central bank S123 Money market funds (MMFs) S124 Investment funds except MMFs S125 Other financial intermediaries except insurance corporations and pension funds S126 Financial auxiliaries S127 Captive financial institutions and lenders S128 Insurance corporations S129 Pension funds S13 General government S1311 Central government (except social security funds) S1312 Regional government S1313 Local government S1314 Social security funds S14 Households S15 Non-profit institutions serving households S201 Non-resident non-financial corporations S2021 Non-resident central banks S2022 Non-resident depository corporations, except central bank S2023 Non-resident money market funds (MMFs) S2024 Non-resident investment funds, except MMFs S2025 Non-resident other financial intermediaries, except ICs and PFs S2026 Non-resident financial auxiliaries S2027 Non-resident captive financial institutions and lenders S2028 Non-resident insurance corporations S2029 Non-resident pension funds S203 Non-resident general government S204 Non-resident households S205 Non-resident non-profit institutions serving households S206 International organizations

T_TAC – Valuation type
Value Designation Description and observations 001 Market price valuation (mark-to-market) Valuation method according to which the value of protection is based on quoted (unadjusted) values of identical assets and liabilities, in an active market. 002 Counterparty estimate Valuation method according to which the valuation is performed by the provider of protection. 003 Creditor valuation Valuation method according to which the valuation is performed by the creditor: valuation performed by an external appraiser or employee holding the necessary qualifications, capacity, and experience to perform a valuation and who does not enjoy independence regarding the decision-making process related to the credit. 004 Third-party valuation Valuation method according to which the valuation is performed by an appraiser (PAI — Real Estate Appraiser) who enjoys independence regarding the decision-making process related to the credit. 005 Other valuation types Other valuation types not included in any other valuation category.

T_TAM – Amortization type
Value Designation Description and observations 001 French Constant installment (principal and interest). Implies that principal amortization increases with each payment made*. 002 German First installment contains only interest and the remaining are constant (principal and interest). Implies that principal amortization increases with each payment made (verifiable evolution only in contracts with interest rates greater than 0). 003 Fixed Amortization Constant principal amortization, decreasing the installment value during the contract term (verifiable evolution only in contracts with interest rates greater than 0). 004 Single principal payment Total principal amortization only in the last installment. 005 Increasing installments Total installment value (principal and interest) increases during the contract term. 006 Other Other amortization modalities of the instrument not classifiable in the previous ones.

T_TAR – Risk evaluation type
Value Designation Description and observations 001 ECAI External credit assessment institutions 002 IRB Systems based on internal credit ratings of institutions 003 RT Credit rating tools provided by third parties (Rating Tools) 004 SIAC Internal Credit Assessment Systems of National Central Banks 005 Unapproved internal models Models that are being applied in risk assessment but are not approved

T_TDR – Deferral and renegotiation situation
Value Designation Description and observations 000 Not deferred or renegotiated No deferral measures have been applied to the instrument, nor has the instrument been renegotiated in any other way, in accordance with Article 47-B of the CRR and Annex V of Regulation (EU) No. 2021/451. 001 Deferred instrument with modified interest rate below market conditions Deferral measures have been applied to the instrument, with modified terms and conditions in accordance with Article 47-B of the CRR and Annex V of Regulation (EU) No. 2021/451, including modifications of the interest rate below market conditions. 002 Deferred instrument with other modified terms and conditions Deferral measures have been applied to the instrument, with modifications to terms and conditions excluding a modification of the interest rate below market conditions, in accordance with Article 47-B of the CRR and Annex V of Regulation (EU) No. 2021/451. 003 Deferred instrument with total or partial debt refinancing Deferral measures have been applied to the instrument, namely the refinancing of debt in accordance with Article 47-B of the CRR and Annex V of Regulation (EU) No. 2021/451. This code should be used to identify the new contract granted as part of a refinancing operation, as well as the old contract (if not finalized) in accordance with Annex V of Regulation (EU) No. 2021/451. 004 Renegotiated instrument without deferral measures The financial conditions of the instrument have been modified although they are not classified as deferral in accordance with Article 47-B of the CRR and Annex V of Regulation (EU) No. 2021/451.

T_TEN – Entity type
Value Designation Description and observations 001 Legal entity Legal entities, such as companies or other societies equivalent to legal entities or public administration bodies, as well as supranational bodies 002 Natural person Citizens, residents and non-residents, including sole traders 003 Fund Funds, residents and non-residents, of which examples include investment funds and pension funds 004 Other Other entities, such as undivided estates and associations without legal personality (not covered in “001”)

T_TER – Territory
Possible values defined according to the 3-position alphanumeric codes of the ISO 3166 standard, supplemented by additional codes defined by the Bank of Portugal, listed in the following table. Value Description AAA Organisation for Economic Co-operation and Development (OECD) AAB Other International Organizations AAC Food and Agriculture Organization AAF Banque Centrale des Etats de L'Afrique de L'Ouest AIL Latin American Export Bank EUB European Central Bank UN United Nations Organization QMA North Atlantic Treaty Organization QMB Central African Development Bank QMC Central African States Bank QMD Central African Economic and Monetary Community QME Eastern Caribbean Monetary Union QMP West African Economic and Monetary Union QMQ African Export-Import Bank QNA Asian Development Bank QND Eurasian Development Bank QNF Asian Development Fund QNG Black Sea Trade and Development Bank QNK Arab Monetary Fund QOA Arab Bank for Economic Development in Africa QPA World Bank QPH Latin American Reserve Fund QPJ Unified Special Development Fund QPL Central Bank of the Eastern Caribbean QPO Central American Bank for Economic Integration QPP Andean Development Corporation QQA EUROFIMA QSA EFTA QVA Council for Mutual Economic Assistance (CMEA) QXA Organization of the Petroleum Exporting Countries (OPEC) QZZ United Nations Interim Administration Mission in Kosovo XAA European Economic Community (EEC) XAG European Coal and Steel Community (ECSC) XAL Countries and territories not specified XAN International Monetary Fund (IMF) XAP Bank for International Settlements (BIS) XAE European Monetary Cooperation Fund (EMCF) XAB International Bank for Reconstruction and Development (IBRD) XAI International Development Association (IDA) XAF International Finance Corporation (IFC - World Bank Group) XAU European Investment Bank (EIB) XAV African Development Bank (AfDB) XAW African Development Fund (ADF) XAI Inter-American Development Bank (IDB) XBA Caribbean Development Bank XBE European Investment Fund XBC Multilateral Investment Guarantee Agency XDF International Fund for Immunization Financing XBE Islamic Development Bank XBF Inter-American Investment Corporation XBG Council of Europe Social Development Fund XBH Council of Europe XBI European Stability Mechanism XBJ European Supervisory Authorities XBL European Banking Authority XBM Euro Banking Association XBS European Financial Stability Facility XBZ Council of Europe Resettlement Fund (FRCE) XCA European Commission XCB European Development Fund XCC Neighbourhood Policy Investment Facility XCE Council of the European Union XCF Court of Justice of the European Union XCI European Economic and Social Committee XCJ Committee of the Regions of the European Union XCZ Nordic Investment Bank XEB Council of Europe Development Bank XED EU-Africa Infrastructure Trust Fund XEG European Atomic Energy Community XEH Euro-Mediterranean Investment and Partnership Facility XEI European Space Agency XEJ European Patent Office XEK
European Organisation for the Safety of Air Navigation XEL European Laboratory for Molecular Biology XEM European Radio-Television Union XEN European Organisation for the Exploitation of Meteorological Satellites XEO European Southern Observatory XEP European Centre for Medium-Range Weather Forecasts XEQ European Centre for Nuclear Research XKA KOSOVO (under UN Security Council Resolution 1244) XRB Single Resolution Board XWA World Trade Organization XWC United Nations Educational, Scientific and Cultural Organization XWD World Health Organization XWE International Fund for Agricultural Development XWF United Nations Children's Fund XWG United Nations High Commissioner for Refugees XWH United Nations Relief and Works Agency for Palestine Refugees XWI International Atomic Energy Agency XWJ International Labour Organization XWK International Telecommunication Union XWL Other United Nations organizations n.e.c. XWT International Committee of the Red Cross XWU International Organization for Migration XWV Paris Club of Creditor Institutions XWW International Union of Credit and Investment Insurers XXA European Bank for Reconstruction and Development (EBRD) XXI International Bank for Economic Cooperation XXL International Investment Bank XYA East and Southern African Trade and Development Bank XYB African Finance Corporation

T_TEV – Event type
Value Designation Description, observations
001 New contract Event reported when a new credit contract is concluded between the participating entity and the client.
002 Early total amortization Event communicated when the total amortization of the outstanding principal occurs before the contractual maturity date. 003 Overdue credit occurrence Event recorded when the client fails to meet payment obligations (principal and/or interest) within the agreed timeframe. This event occurs on the day following the payment due date. 004 Regularization of overdue and written-off credit Event that occurs when a credit previously considered overdue or written off is fully regularized. 005 Variation within Eurosystem operations Specific event applicable when the contract involves changes and is included in Eurosystem monetary policy operations. 006 Increase in initial contracted amount Event communicated when there is an increase in the value of the original contract with an impact on the change in the initial amount.

T_TEX – Exposure type
Value Designation Description and observations 001 On-balance sheet Balance sheet position subject to credit risk that does not arise from the substitution of the risk position due to credit risk reduction techniques. 002 On-balance sheet – substitution entries Balance sheet position subject to credit risk arising from the substitution of the risk position due to credit risk reduction techniques. 003 Off-balance sheet Off-balance sheet position subject to credit risk that does not arise from the substitution of the risk position due to credit risk reduction techniques. 004 Off-balance sheet – substitution entries Off-balance sheet position subject to credit risk arising from the substitution of the risk position due to credit risk reduction techniques.

T_TID – Document type
Code defined according to the entity's country of residence. If the country is not specified, the possible values correspond to those without any associated country. The possible codes are available in a specific document made available by the Bank of Portugal.

T_TIN – Instrument Type

Value	Designation	Description, observations
0010	Deposits (except reverse repurchase agreements)	Deposits defined according to paragraph 5.79 of Annex A of Regulation (EU) No. 549/2013. This instrument type includes money market loans, deposits or monetary collateral placed by the observed entity with counterparties classified as financial institutions and current accounts of other financial institutions with the observed entity. Deposits received by the participating entity must not be reported.
0020	Overdrafts	Overdraft accepted tacitly by the credit institution, without having been previously contracted, which allows a client to dispose of funds exceeding the balance of their demand deposit account or the maximum limit of an agreed overdraft facility.
0030	Overdraft facilities	Credit utilization facility, associated with a demand deposit account, in which, in addition to the balance of that account, its movement is allowed up to a maximum credit limit previously established in an express contract for that purpose. Instruments of this type marked with the special characteristic “005 – Instrument covered by Decree-Law 133/2009 – consumer credit” must be classified in categories 0031, 0032, 0033 or 0034.
0031	Overdraft facilities - with salary domiciliation and repayment period greater than one month	Bank overdraft granted based on salary domiciliation, whose contract provides for the obligation of repayment in a period greater than one month.
0032	Overdraft facilities - without salary domiciliation and repayment period greater than one month	Bank overdraft granted without salary domiciliation, whose contract provides for the obligation of repayment in a period greater than one month.
0033	Overdraft facilities - with salary domiciliation and repayment period equal to or less than one month	Bank overdraft granted based on salary domiciliation, whose contract provides for the obligation of repayment in a period equal to or less than one month.
0034	Overdraft facilities - without salary domiciliation and repayment period equal to or less than one month	Bank overdraft granted without salary domiciliation, whose contract provides for the obligation of repayment in a period equal to or less than one month.
0040	Credit card	Instrument in which a maximum credit limit is established and the use of credit is carried out through a card (including cards that grant convenience credit and/or extended credit). Instruments of this type marked with the special characteristic “005 – Instrument covered by Decree-Law 133/2009 – consumer credit” must be classified in categories 0041, 0042 or 0043.
0041	Credit card - with free-float period	Credit card that allows the use of credit without interest being charged for a minimum period of 30 calendar days, regardless of the repayment modality agreed with the client.
0042	Credit card - without free-float period	Credit card that, in at least one of the repayment modalities possible to be agreed with the client, does not allow the use of credit for a minimum period of 30 calendar days without interest being charged.
0043	Credit card - deferred debit card	Credit card in which the outstanding balance is always paid in full by the client on a date agreed with the credit institution, with no interest being charged.
0050	Revolving credit, except for overdraft facilities and credit cards	Credit that has the following characteristics: i) The debtor may use or mobilize funds up to a pre-authorized credit limit without needing to notify the creditor; ii) The amount of available credit may increase or decrease, depending on whether the funds are used and repaid by the debtor; iii) The credit may be used repeatedly; and iv) It is not credit card debt or overdraft facilities. Instruments marked with the special characteristic “005 – Instrument covered by Decree-Law 133/2009 – consumer credit” of this type must be classified in categories 0051 or 0052.
0051	Revolving credit - bank current account	Contract of determined, undetermined or renewal duration without a fixed repayment schedule, in which a maximum credit limit is established.
0052	Revolving credit - Credit line	Contract of undetermined or automatic renewal duration, with a fixed repayment schedule, in which a maximum credit limit is established.
0060	Non-revolving credit	Credit that has the following characteristics: (i) The debtor may use or mobilize funds up to a pre-authorized credit limit without needing to notify the creditor; (ii) The credit may be subject to multiple uses; and (iii) It is not revolving credit, credit card debt or overdraft facilities. Instruments of this type differ from instruments of the type “Revolving credit, except for overdraft facilities and credit cards” by not having a renewable nature, i.e., amounts paid by the debtor do not become available for new use.
0070	Reverse repurchase agreements	Reverse repurchase agreements, as defined in Part 2.14 of Annex V of Regulation (EU) No. 2021/451. This instrument is characterized by the granting of financing by the observed entity against the delivery of a certain financial asset, with the obligation to repurchase the transferred assets by the financed entity at a predetermined price on a defined date. The underlying assets must be reported as protection for the contract.
0081	Factoring	Commercial receivables, ceded in a factoring operation.
0082	Confirming	Commercial receivables, ceded in a confirming operation.
0083	Other commercial receivables	Other commercial receivables not encompassed in the previous members (Factoring or Confirming) and encompassed in the definition present in paragraph 5.41 (c) of Part 2 of Annex V of Regulation (EU) No. 2021/451. Commercial receivables includes loans to other debtors granted based on bills or other documents that confer the right to receive revenues from sales of products or provision of services.
0091	Real estate financial leasing	Financial leasing as defined in points 5.134 to 5.135 of Annex A of Regulation (EU) No. 549/2013, where the asset transferred is a real estate asset. Operational leases and resource leases are excluded from reporting to the Credit Liability Central. In instruments granted by resident observed entities, the underlying assets may, after the agreed period, be acquired by the lessee. The underlying assets must be reported as protection for the contract.
0092	Movable property financial leasing	Financial leasing as defined in points 5.134 to 5.135 of Annex A of Regulation (EU) No. 549/2013, where the asset transferred is a movable asset. Operational leases and resource leases are excluded from reporting to the Credit Liability Central. In instruments granted by resident observed entities, the underlying assets may, after the agreed period, be acquired by the lessee. The underlying assets must be reported as protection for the contract.
0100	Discount and other credits evidenced by bills	Credits granted by discounting bills and other credits evidenced by bills.
0110	Housing credit	Credit contracts for the acquisition, construction or carrying out of works in permanent or secondary own housing or for renting, as well as for the acquisition of land for the construction of own housing, as defined in number 1 of article 1 of Decree-Law No. 74-A/2017, of June 23.
0120	Connected credit	Credit contracts whose mortgage guarantee falls, totally or partially, on a property that simultaneously guarantees a housing credit contract concluded with the same institution, as defined in number 2 of article 1 of Decree-Law No. 51/2007, of March 7.
0130	Personal credit	Credit granted to an individual, with a repayment schedule, loan amount and duration defined at the start of the contract, excluding auto credit.
0140	Auto credit (excluding financial leasing)	Credit intended for the acquisition of a car or other vehicles, with a repayment schedule, loan amount and duration defined at the start of the contract.
0150	Guarantees and bank guarantees granted in favor of other participating institutions	Guarantees and bank guarantees granted by the observed entity in favor of other institutions participating in the Credit Liability Central.
0160	Other guarantees and bank guarantees granted	Guarantees and bank guarantees granted by the observed entity, excluding guarantees and bank guarantees granted in favor of other institutions participating in the Credit Liability Central.
0170	Business activity financing	Credits granted for business activity financing not classifiable in the remaining categories.
2000	Supplies	Loans granted by the observed entity under supply contracts, referred to in articles 243 and following of the Commercial Companies Code.
1000	Other credits	Credits not classifiable in the remaining categories.

T_TNE – Negotiation Type

Value	Designation	Description, observations
001	Fully new	The instrument constitutes a new operation for the observed entity. This type of negotiation also applies in the case where the observed entity acquires an instrument, even if it has been renegotiated in another entity.
002	Automatic renewal	The conditions of the instrument result from an automatic renewal of contractual conditions without active involvement of the client.
003	Regular renegotiation	The conditions of the instrument result from a renegotiation of the contractual conditions with active involvement of the client, not having resulted from default on the payment plan agreed with the observed entity. Code discontinued for updates after 01/08/2025.
004	Renegotiation due to default	The conditions of the instrument result from a debt restructuring, resulting from default on the payment plan agreed with the observed entity. Code discontinued for updates after 01/08/2025.
005	Commercial renegotiation	Renegotiation of the financial conditions of the credit contract resulting from the client's financial capacity and proactivity in obtaining better contractual conditions. A contract that is classified in this category maintains this classification until its end, unless a renegotiation for default prevention or due to default occurs.
006	Renegotiation for default prevention	The institution and the credit client agree on the renegotiation of the financial conditions of the credit contract with the objective of preventing a situation of default, i.e., resulting from the existence of financial difficulties on the part of the credit client. This classification will remain in force for a period of six months, after which the contract will be classified as “008 - After renegotiation for prevention or default”.
007	Renegotiation due to default	The institution and the credit client agree on the renegotiation of the financial conditions of the credit contract, with the objective of regularizing an existing default situation. This classification will remain in force for a period of 12 months, after which the contract will be

Value	Designation	Description, observations
008	After renegotiation for default prevention or default	Classification to be used in contracts that cease their classification as renegotiation for prevention or renegotiation due to default, at the end of their respective marking periods.
009	General	Classification used only in the dissemination of centralized information, regarding contracts communicated with codes 001 to 005 or 008 in this variable.
010	Renegotiation for default prevention or due to default	Classification used only in the dissemination of centralized information, regarding contracts communicated with codes 006 and 007 in this variable.

T_TPD – Probability of Default Type

Value	Designation	Description, observations
001	Own Funds Requirements/Monetary Policy	Calculation of the PD associated with the entity according to DL No. 157/2014. The parameter must correspond to that used in the calculation of own funds requirements for credit risk according to the referred Decree-Law.
002	Impairment Calculation	The calculation of the PD has the purpose of calculating impairments.
003	Other	The calculation of the PD has another purpose than Own Funds Requirements/Monetary Policy and Impairment Calculation.

T_TPG – Protection Type

Value	Designation	Description, observations
0100	Suretyship/Guarantee	Suretyship or guarantee granted by an entity.
0200	Gold	Gold, in accordance with Regulation (EU) No. 575/2013. Monetary gold is gold that is in the possession of monetary authorities and constitutes reserve assets. It includes gold bars and unallocated gold deposits with non-resident entities that give the right to claim delivery of gold.
0300	Cash and deposits or equivalent	Cash and deposits, within the meaning of point 5.74 of Annex A of Regulation (EU) No. 549/2013. The category

Annex to Instruction No. 1/2026 BO No. 2/2026 Supplement • 2026/02/24
Topics Credit Liabilities :: Central Credit Registry
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Mod. 99999911/T – 01/14
Value Designation Description, observations
1360 Commercial construction real estate For dissemination purposes only – aggregator code for the following categories, codes 1361 and 1362.
1361 Commercial construction real estate – meets CRR criteria Real estate still under construction and whose purpose, once built, is to generate income for its owner, in the form of rents or profits from its sale. Does not include demolition of buildings or site clearance for possible future constructions and properties intended for the family's own housing that are still under construction. Real estate under construction whose predominant purpose is residential must be included in this category when intended for commercial purposes. Properties classified in this category meet the criteria established in Article 126 of the CRR. 1362 Commercial construction real estate – does not meet CRR criteria Properties classified in this category must be commercial-construction real estate not included in the previous category (Code 1361). 1410 Residential properties – Completed Income-generating real estate completed, available for residential purposes, which have been acquired, constructed, or renovated for a family unit and are not qualified as commercial real estate. Properties with mixed use should only be considered as residential properties if this is their predominant use. 1411 Residential properties – Completed – Owner-occupied permanent housing Income-generating real estate completed, which have been acquired, constructed, or renovated for a family unit, available for owner-occupied permanent housing and are not qualified as commercial real estate. Properties with mixed use should only be considered as owner-occupied permanent housing if this is their predominant use. 1412 Residential properties – Completed – Other purposes Income-generating real estate completed, available for other purposes than owner-occupied permanent housing, which have been acquired, constructed, or renovated for a family unit and are not qualified as commercial real estate. Properties with mixed use should only be considered as residential properties if this is their predominant use. 1420 Residential properties – Under construction Income-generating real estate under construction, available for residential purposes of a family unit and not qualified as commercial real estate. 1421 Residential properties – Under construction – Owner-occupied permanent housing Income-generating real estate under construction, available for owner-occupied permanent housing of a family unit and not qualified as commercial real estate. 1422 Residential properties – Under construction – Other purposes Income-generating real estate under construction, available for other purposes than owner-occupied permanent housing of a family unit and not qualified as commercial real estate. 1430 Residential properties – Land Land intended for the construction of residential properties for a family unit. 1431 Residential properties – Land – Owner-occupied permanent housing Land intended for the construction of properties for owner-occupied permanent housing of a family unit. 1432 Residential properties – Land –
Other purposes Land intended for the construction of properties for other purposes than owner-occupied permanent housing of a family unit. 1500 Other real estate Real estate not included in the above categories. 1600 Other real nature collateral Other real nature collateral (e.g., commercial equipment, machinery, and vehicles) in accordance with Regulation (EU) No. 575/2013 and not included in the previous categories. 1700 Other protection Other protections not included in any of the above categories. T_TRL – Type of relationship Value Designation Description, observations 001 Direct holding Implies that the company holds a stake in another company. In this case, if company A holds companies in a direct relationship, all these companies must be reported. Deactivated on 01/07/2023 002 Indirect holding Indirect holding is that which is formed when the company has a direct stake in an entity that in turn participates in a third. For example, if company A has 20% direct stake in B and B has 20% direct stake in C, A has 4% indirect stake in C. All companies indirectly held by A must be reported. Deactivated on 01/07/2023 003 Dominance relationship A dominance relationship implies that a company, called dominant, holds a majority stake in the capital and has more than half of the voting rights and, under the terms of the parassocial agreement, can appoint or dismiss the majority of the holders of the administration or supervisory bodies. Deactivated on 01/07/2023 004 Subsidiaries of common parent company Subsidiaries are those in which a company (parent company) holds the power of dominance or control. When a parent company has subsidiaries that, in turn, are parent companies of others, these will also be subsidiaries of the first. Deactivated on 01/07/2023 005 Common shareholders (cross ownership) There is an entity that holds common shares or stakes in several companies, which imposes a relationship between the held companies. Deactivated on 01/07/2023 006 Common administrators Administrators who are part of the boards of directors of different companies. Deactivated on 01/07/2023 007 Cross-guarantees This type of guarantee implies that a company is jointly liable for the debt of another company. In this way, the creditor treats the companies as a single debtor. Deactivated on 01/07/2023 008 Economic interdependence Two entities have an economic interdependence relationship if they are financially, economically, commercially, and/or organizationally in significant dependence. Financial interdependence means that one entity supports another by lending it money or providing guarantees for its loans. Economic implies that the entities have the same economic objectives, that the activity of one benefits the other, or that they have common consumers. Organizational is the reflection of common employees and/or equipment, while commercial consists of dependence regarding the supply chain. Deactivated on 01/07/2023 009 Industrial/commercial partnerships When
companies have an economic-financial partnership for a specific project. Deactivated on 01/07/2023 010 Dependence via Public Administration When companies depend on the same public sector entity. Deactivated on 01/07/2023 100 Main entity Parent company of the group or, if none exists, the individual entity considered by the institution as the most significant within the group of linked customers. To be used when it is intended to report the main entity against itself. 101 Control - Accounting criteria According to the definitions provided in point 37 and letter a) of point 39 of No. 1 of Article 4 of the CRR and in No. 1 of Article 1 of Commission Delegated Regulation (EU) 2024/1728 of 6 December 2023. 102 Control - Majority / appointment / influence According to the definitions provided in letter a) of point 39 of No. 1 of Article 4 of the CRR and in No. 3 of Article 1 of Commission Delegated Regulation (EU) 2024/1728 of 6 December 2023: Holds the majority of voting rights of shareholders or partners of another entity; Right or ability to appoint the majority of members of the administration, management, or supervisory bodies of another entity; Ability to exercise dominant influence over another entity, by virtue of a contract or provisions in constitutive acts or statutory clauses. 103 Control - Other indicators According to the definitions provided in letter a) of point 39 of No. 1 of Article 4 of the CRR and in No. 4 of Article 1 of Commission Delegated Regulation (EU) 2024/1728 of 6 December 2023: Right or ability to decide on strategy or to direct activities; Right or ability to decide on important transactions, including the transfer of results; Right or ability to coordinate management. 104 Alternative - State/Central Admin - Total According to the alternative approach provided in the last paragraph of point 39 of No. 1 of Article 4 of the CRR and in paragraph 16 of the EBA Guidelines on linked customers (EBA/GL/2017/15), that is, for each of the natural or legal persons directly controlled by the central administration or directly linked with it. 105 Alternative - State/Central Admin - Partial Partial application of the alternative approach provided in the last paragraph of point 39 of No. 1 of Article 4 of the CRR and in paragraph 17 of the EBA Guidelines on linked customers (EBA/GL/2017/15). 106 Economic dependence According to the definitions provided in letter b) of point 39 of No. 1 of Article 4 of the CRR and in Article 2 of Commission Delegated Regulation (EU) 2024/1728 of 6 December 2023. 107 Combined control relations and economic dependencies According to the definitions provided in letters a) and b) of point 39 of No. 1 of Article 4 of the CRR and in Article 3 of Commission Delegated Regulation (EU) 2024/1728 of 6 December 2023. 900 Other Any relationship that does not fit into the aforementioned categories. Deactivated on 01/07/2023

Annex to Instruction No. 1/2026 Official Gazette No. 2/2026 Supplement • 2026/02/24
Topics Credit Exposures :: Credit Register
..................................................................................................................................................................................................
Mod. 99999911/T – 01/14

Value Designation Description, observations acts with knowledge of the matter, prudently and without coercion.
004 Long-term sustainable value "Mortgaged asset value" of the real estate, as defined in Article 4(1)(74) of Regulation (EU) No 575/2013.
"Mortgaged asset value": future commercial value of the real estate, determined based on prudential criteria and considering the long-term sustainable aspects of the property, normal and local market conditions, current use and appropriate alternative uses of the property. Must be used when the collateral is a real estate and the value reported in the "collateral value" variable corresponds to the "mortgaged asset value". 005 Other collateral values Other collateral values not included in any of the above categories.

T_TXR – Reference Rate

Value Designation Description, observations
0000 Not applicable
0001 ECB reference rate
1000 €STR
1001 EONIA / Euribor – Overnight
1002 Euribor - 1 week
1003 Euribor - 2 weeks
1004 Euribor - 3 weeks
1005 Euribor - 1 month
1006 Euribor - 2 months
1007 Euribor - 3 months
1008 Euribor - 4 months
1009 Euribor - 5 months
1010 Euribor - 6 months
1011 Euribor - 7 months
1012 Euribor - 8 months
1013 Euribor - 9 months
1014 Euribor - 10 months
1015 Euribor - 11 months
1016 Euribor - 12 months
2001 USD Libor – Overnight
2002 USD Libor - 1 week
2003 USD Libor - 2 weeks
2005 USD Libor - 1 month

Value Designation Description, observations
2006 USD Libor - 2 months
2007 USD Libor - 3 months
2008 USD Libor - 4 months
2009 USD Libor - 5 months
2010 USD Libor - 6 months
2011 USD Libor - 7 months
2012 USD Libor - 8 months
2013 USD Libor - 9 months
2014 USD Libor - 10 months
2015 USD Libor - 11 months
2016 USD Libor - 12 months
3001 GBP Libor – Overnight
3002 GBP Libor - 1 week
3003 GBP Libor - 2 weeks
3005 GBP Libor - 1 month
3006 GBP Libor - 2 months
3007 GBP Libor - 3 months
3008 GBP Libor - 4 months
3009 GBP Libor - 5 months
3010 GBP Libor - 6 months
3011 GBP Libor - 7 months
3012 GBP Libor - 8 months
3013 GBP Libor - 9 months
3014 GBP Libor - 10 months
3015 GBP Libor - 11 months
3016 GBP Libor - 12 months
4001 EUR Libor - Overnight
4002 EUR Libor - 1 week
4003 EUR Libor - 2 weeks
4005 EUR Libor - 1 month
4006 EUR Libor - 2 months
4007 EUR Libor - 3 months
4008 EUR Libor - 4 months
4009 EUR Libor - 5 months
4010 EUR Libor - 6 months
4011 EUR Libor - 7 months
4012 EUR Libor - 8 months
4013 EUR Libor - 9 months
4014 EUR Libor - 10 months
4015 EUR Libor - 11 months
4016 EUR Libor - 12 months
5001 JPY Libor – Spot/next

Value Designation Description, observations
5002 JPY Libor - 1 week
5003 JPY Libor - 2 weeks
5005 JPY Libor - 1 month
5006 JPY Libor - 2 months
5007 JPY Libor - 3 months
5008 JPY Libor - 4 months
5009 JPY Libor - 5 months
5010 JPY Libor - 6 months
5011 JPY Libor - 7 months
5012 JPY Libor - 8 months
5013 JPY Libor - 9 months
5014 JPY Libor - 10 months
5015 JPY Libor - 11 months
5016 JPY Libor - 12 months
6001 CHF Libor – Spot/next
6002 CHF Libor - 1 week
6003 CHF Libor - 2 weeks
6005 CHF Libor - 1 month
6006 CHF Libor - 2 months
6007 CHF Libor - 3 months
6008 CHF Libor - 4 months
6009 CHF Libor - 5 months
6010 CHF Libor - 6 months
6011 CHF Libor - 7 months
6012 CHF Libor - 8 months
6013 CHF Libor - 9 months
6014 CHF Libor - 10 months
6015 CHF Libor - 11 months
6016 CHF Libor - 12 months
7001 MIBOR - Overnight
7002 MIBOR - 3 days
7003 MIBOR - 2 weeks
7005 MIBOR - 1 month
7007 MIBOR - 3 months
8001 Other simple rates - Overnight
8002 Other simple rates - 1 week
8003 Other simple rates - 2 weeks
8004 Other simple rates - 3 weeks
8005 Other simple rates - 1 month
8006 Other simple rates - 2 months
8007 Other simple rates - 3 months
8008 Other simple rates - 4 months

Value Designation Description, observations
8009 Other simple rates - 5 months
8010 Other simple rates - 6 months
8011 Other simple rates - 7 months
8012 Other simple rates - 8 months
8013 Other simple rates - 9 months
8014 Other simple rates - 10 months
8015 Other simple rates - 11 months
8016 Other simple rates - Equal to or greater than 12 months 9001 Other multiple rates - Overnight 9002 Other multiple rates - 1 week 9003 Other multiple rates - 2 weeks 9004 Other multiple rates - 3 weeks 9005 Other multiple rates - 1 month 9006 Other multiple rates - 2 months 9007 Other multiple rates - 3 months 9008 Other multiple rates - 4 months 9009 Other multiple rates - 5 months 9010 Other multiple rates - 6 months 9011 Other multiple rates - 7 months 9012 Other multiple rates - 8 months 9013 Other multiple rates - 9 months 9014 Other multiple rates - 10 months 9015 Other multiple rates - 11 months 9016 Other multiple rates - Equal to or greater than 12 months

Annex IV to Instruction – Information on branches abroad of participating entities
Debtors
Residents in Portugal Non-residents in Portugal Individuals Legal persons and equivalent Legal persons and equivalent Branch in a country participating in AnaCredit Block 1 - Entity Block 2 - Contract/instrument Block 3 - Collateral Block 5 - Financial information Block 1 - Entity Block 2 - Contract/instrument Block 3 - Collateral Block 5 - Financial information Block 6 - Accounting information Block 7 - Entity risk information Block 1 - Entity Block 2 - Contract/instrument Block 3 - Collateral Block 5 - Financial information Block 6 - Accounting information Block 7 - Entity risk information Branch in a country not participating in AnaCredit Block 1 - Entity Block 2 - Contract/instrument Block 3 - Collateral Block 5 - Financial information Block 1 - Entity Block 2 - Contract/instrument Block 3 - Collateral Block 5 - Financial information -

Lineage: No known changes

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