Amendatory Resolution of the Resolution Modifying General Provisions Applicable to General Deposit Warehouses, Exchange Houses, Credit Unions and Regulated Multiple Purpose Financial Companies, Published on January 23, 2018

Official Gazette of the Federation: 27/12/2023

AMENDATORY RESOLUTION of the Resolution that modifies the General Provisions applicable to general deposit warehouses, exchange houses, credit unions and regulated multiple purpose financial companies, published on 23 of e

In the margin a seal with the National Shield, reading: United Mexican States.- TREASURY.- Secretariat of Treasury and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of articles 65; 74 and 78, first paragraph of the Credit Unions Law; 98 Bis of the Credit Institutions Law, as well as 4, sections III, IV, XXXVI and XXXVIII and 16, section I of the National Banking and Securities Commission Law, and

CONSIDERING

That on January 23, 2018, the " Resolution that modifies the General Provisions applicable to general deposit warehouses, exchange houses, credit unions and regulated multiple purpose financial companies " was published in the Official Gazette of the Federation, with the purpose of, among others, incorporating certain Financial Information Standards issued by the Mexican Council for Financial Information Standards, A.C., to the norms applicable to the preparation of the accounting of credit unions, and

That, in order to make convergent the entry into force of the Financial Information Standards indicated in the Second transitory of the resolution mentioned in the previous considering, with the updates to the current provisions applicable to credit unions in matters of accounting criteria, classification of credit portfolio, approval, dissemination and content of financial statements, as well as regulatory reports , it is convenient to extend the deadline for the start of the application of said norms and thereby, that the indicated entities are in a position to adapt their accounting information systems, has resolved to issue the following:

AMENDATORY RESOLUTION OF THE " RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO GENERAL DEPOSIT WAREHOUSES, EXCHANGE HOUSES, CREDIT UNIONS AND REGULATED MULTIPLE PURPOSE FINANCIAL COMPANIES " , PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 23, 2018

SOLE.- The SECOND transitory article of the " Resolution that modifies the General Provisions applicable to general deposit warehouses, exchange houses, credit unions and regulated multiple purpose financial companies " , published in the Official Gazette of the Federation on January 23, 2018 and modified through resolutions made known in said means of dissemination on November 15, 2018, November 4, 2019, November 9, 2020, December 27, 2021 and December 2, 2022, is REFORMED, to read as follows:

" SECOND.- The Financial Information Standards B-17 " Determination of fair value " , C-3 " Accounts receivable " , C-9 " Provisions, contingencies and commitments " , C-16 " Impairment of financial instruments receivable " , C-19 " Financial instruments payable " , C-20 " Financial instruments to collect principal and interest " , D-1 " Revenues from contracts with customers " , D-2 " Costs from contracts with customers " and D-5 " Leases " , issued by the Mexican Council for Financial Information Standards, A.C. and referred to in paragraph 3 of Criterion A-2 " Application of particular norms " of Annex 4 that is modified by means of this instrument, shall enter into force on January 1, 2025. "

TRANSITORY

SOLE.- This Resolution shall enter into force on the day following its publication in the Official Gazette of the Federation.

Respectfully

Mexico City, as of December 21, 2023. - President of the National Banking and Securities Commission , Dr. Jesús de la Fuente Rodríguez .- Rubric.

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