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Intellectual capital (IC) has become a critical performance driver. The logic of creating value has changed and the knowledge-based resources are now at the heart of management systems. This study seeks to explore the interrelationships amongst the IC components and business performance in the context of the Portuguese banking industry. Models are assessed using a partial least squares approach, a non-parametric statistical alternative. The findings show that organisational value is created and nurtured through the effective interaction of the three dimensions of IC, and developing an IC System would help to identify which combinations of IC elements create value.