This circular establishes internal control systems and credit operation restrictions when using Duly Guaranteed Consumer Credit (DGCC) as collateral for loans or other types of debt. Duly guaranteed consumer credit is defined as "any type of credit awarded through mortgages or loans whose market value covers the total amount of outstanding credit and accruing interests. If an asset is determined to be a DGCC, debtors can viably use it to collateralize a line of credit.