Amendatory Resolution of the Resolution Modifying the General Provisions Applicable to Credit Institutions Published on April 17, 2023

Official Gazette of the Federation: 27/12/2023

AMENDATORY RESOLUTION of the Resolution that modifies the General Provisions applicable to credit institutions, published on April 17, 2023.

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

The National Banking and Securities Commission, based on the provisions of articles 96 Bis, first paragraph; 97, first paragraph; 98 Bis and 99 of the Credit Institutions Law, as well as 4, sections II, III, V, XXXVI and XXXVIII; 6 and 16, section I of the Law of the National Banking and Securities Commission, and

CONSIDERATIONS

That on April 17, 2023, the "Resolution that modifies the General Provisions applicable to credit institutions" was published in the Official Gazette of the Federation, through which this National Banking and Securities Commission strengthened the provisions that limit the maximum loss against a counterparty or group of interconnected counterparties that, due to their size, could endanger the solvency and continuous operation of credit institutions, in accordance with the international standard for large exposures to credit risk established by the Basel Committee on Banking Supervision, which included the periodic requirement of various information, and

That this National Banking and Securities Commission, in its permanent work to simplify the administrative burdens that credit institutions must comply with, determined that it is convenient to redesign the "Series R36 Advance Payments" and the report "A-3601 Detail of disbursements or expenses whose recognition is deferred in time" of Annex 36, established in the resolution indicated in the previous paragraph, for which it is necessary to render said series and report without effect, until a simplified version is available that allows this National Banking and Securities Commission to obtain the best available information, at the lowest possible cost for credit institutions, has resolved to issue the following:

AMENDATORY RESOLUTION OF THE "RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO CREDIT INSTITUTIONS", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON APRIL 17, 2023

SOLE.- Article 208, section II, subsection d) is REFORMED; references to "Series R36 Advance Payments" and to the report "A-3601 Detail of disbursements or expenses whose recognition is deferred in time" are REPEALED from Article 207; TRANSITORY Article FOURTH and "Series R36 Advance Payments" of Annex 36 are REPEALED, and the index of Annex 36 "Regulatory Reports" is SUBSTITUTED to eliminate "Series R36 Advance Payments" and the report "A-3601 Detail of disbursements or expenses whose recognition is deferred in time" all from the "Resolution that modifies the General Provisions applicable to credit institutions", published in the Official Gazette of the Federation on April 17, 2023, to read as follows:

"Article 207.-
. . .
Series R01 to
Series R35
. . .
Series R36
Repealed.
A-3601
Repealed.
. . .
. . ."

"Article 208.- . . .
I.
. . .
II.
. . . a) to c)
. . . d)
Information regarding series R01; R04, exclusively regarding reports A-0411, A-0417, A-0419, A-0420 and A-0424, C-0433, C-0434, C-0435, C-0436, C-0437, C-0438, C-0439 and C-0440; R08; R10; R12; and R13, solely regarding reports B-1321 and B-1322, must be provided, no later than, the 20th day of the month immediately following their date. . . . e) to h) . . .
III. and IV.
. . .
. . ."

"TRANSITORY PROVISIONS
FIRST to THIRD.- . . .
FOURTH.- Repealed.
FIFTH.-
. . ."

"Annex 36
Regulatory Reports
Index

Series	Report Code	Description	Periodicity
Series R01 Minimum Catalog
	A-0111	Minimum Catalog	Monthly
Series R03 Investments in Securities
	E-0304	Allocations	Daily
	E-0305	Orders	Daily
Series R04 Credit Portfolio
Financial Position
	A-0411	Portfolio by credit type, average balance, interest and commissions	Monthly
	A-0417	Credit Portfolio Rating and preventive estimation for credit risks	Monthly
	A-0419	Movements in the preventive estimation for credit risks	Monthly
	A-0420	Movements in portfolio with credit risk stage 3	Monthly
	A-0424	Movements in portfolio with credit risk stages 1 and 2	Monthly
Commercial Portfolio
Detailed Information (Credit Portfolio Rating Methodology Annexes 18 to 22)
	C-0430	Registration of commercial credits held by federal entities and municipalities, financial entities, legal and natural persons with business activity, federal government, federal, state and municipal decentralized bodies, state productive companies and credits granted to investment projects or assets with their own payment source	Monthly
	C-0431	Monitoring of commercial credits held by federal entities and municipalities, financial entities, legal and natural persons with business activity, federal government, federal, state and municipal decentralized bodies, state productive companies and credits granted to investment projects or assets with their own payment source	Monthly
	C-0432	Cancellation of commercial credits held by federal entities and municipalities, financial entities, legal and natural persons with business activity, federal government, federal, state and municipal decentralized bodies, state productive companies and credits granted to investment projects or assets with their own payment source	Monthly
	C-0433	Reserves of commercial credits held by federal entities and municipalities, financial entities, legal and natural persons with business activity, federal government, federal, state and municipal decentralized bodies and state productive companies	Monthly
	C-0434	Loss Severity of commercial credits held by federal entities and municipalities, financial entities, legal and natural persons with business activity, federal government, federal, state and municipal decentralized bodies and state productive companies	Monthly
	C-0435	Probability of Default of commercial credits held by federal entities and municipalities	Monthly
	C-0436	Probability of Default of commercial credits held by financial entities	Monthly
	C-0437	Probability of Default of commercial credits held by legal and natural persons with business activity, of the federal government, federal, state and municipal decentralized bodies and state productive companies with Annual Net Sales or Net Income less than 14 million UDIS, other than federal entities, municipalities and financial entities	Monthly
	C-0438	Probability of Default of commercial credits held by legal and natural persons with business activity, of the federal government, federal, state and municipal decentralized bodies and state productive companies with Annual Net Sales or Net Income greater than or equal to 14 million UDIS, other than federal entities, municipalities and financial entities	Monthly
	C-0439	Rating and provisioning method applicable to commercial credits for investment projects or assets with their own payment source (Annex 19)	Monthly
	C-0440	Guarantees of commercial credits	Monthly
Detailed information on second-tier guarantees
	C-0447	Monitoring of guarantees 2	Monthly
Housing Portfolio
	H-0491	Registration of housing credits	Monthly
	H-0492	Monitoring of housing credits	Monthly
	H-0493	Cancellation of housing credits	Monthly
	H-0494	Reserves of housing credits	Monthly
Series R06 Adjudicated Assets
	A-0611	Adjudicated Assets	Monthly
Series R07 Income Taxes and deferred PTU
	A-0711	Income Taxes and deferred PTU	Monthly
Series R08 Funding
	A-0811	Traditional funding and interbank loans and from other organizations	Monthly
	A-0815	Interbank loans and from other organizations, stratified by maturity terms 2	Monthly
	A-0816	Demand deposits and interbank loans and from other organizations, stratified by amounts 2	Monthly
	A-0819	Integral funding stratified by amounts 2	Monthly
Series R10 Reclassifications
	A-1011	Reclassifications in the statement of financial position	Monthly
	A-1012	Reclassifications in the statement of comprehensive income	Monthly
Series R12 Consolidation
	A-1219	Consolidation of the statement of financial position of the credit institution with its subsidiaries	Monthly
	A-1220	Consolidation of the statement of comprehensive income of the credit institution with its subsidiaries	Monthly
	B-1230	Breakdown of permanent investments in shares	Monthly
Series R13 Financial Statements
	A-1311	Statement of changes in equity	Quarterly
	A-1316	Statement of cash flows	Quarterly
	B-1321	Statement of financial position	Monthly
	B-1322	Statement of comprehensive income	Monthly
Series R14 Qualitative Information
	A-1411	Shareholder integration 1	Quarterly
	A-1412	Officials, employees, retirees, fee-based personnel and branches 2	Quarterly
Series R15 Transactions by Service
	B-1522	Non-client users of the institution's electronic means	Quarterly
	B-1523	Client transactions for Electronic Banking services	Quarterly
	B-1524	Clients by Electronic Banking service	Quarterly
Series R16 Risks
	A-1611	Repricing gaps 2	Monthly
	A-1612	Maturity gaps 2	Monthly
	B-1621	Global portfolio of lawsuits 2	Quarterly
Series R24 Operational Information
	B-2421	Information on Transactions regarding Funding Products	Monthly
	B-2422	Information on Transactions regarding Branches, Credit Cards and other Operational Variables	Monthly
	B-2423	Holders Guaranteed by the IPAB 1	Monthly
	C-2431	Information on Transactions with Related Parties 1	Monthly
	D-2441	General Information on the Use of Financial Services	Monthly
	D-2442	Information on Frequency of Use of Financial Services	Monthly
	D-2443	Information on Location of Financial Services Transaction Points	Quarterly
	E-2450	Number of Clients for each Product or Service by Type of Person	Quarterly
	E-2451	Number of Transactions for each Product or Service by Currency Type	Quarterly
	E-2452	Number of Transactions for each Product or Service by Geographic Zone	Quarterly
Series R26 Information by Commission Agents
	A-2610	Registrations and Cancellations of Commission Agent Administrators	Monthly
	A-2611	Registrations and Cancellations of Commission Agents	Monthly
	B-2612	Registrations and Cancellations of Commission Agent Modules or Establishments	Monthly
	C-2613	Monitoring of Commission Agent Transactions	Monthly
Series R27 Claims
	A-2701	Claims	Quarterly
Series R28 Operational Risk Information
	A-2811	Operational Risk Loss Events	Quarterly