Regulatory Alerts2023-12-27 | DOF 5712627Added · Updated
Amendatory Resolution of the Resolution Modifying the General Provisions Applicable to Credit Institutions Published on April 17, 2023
This resolution repeals "Series R36 Advance Payments" and report "A-3601 Detail of disbursements or expenses whose recognition is deferred in time" from Annex 36 of the General Provisions applicable to credit institutions. It reforms Article 208, Section II, subsection d) to establish that information regarding series R01, R04, R08, R10, R12, and R13 must be provided no later than the 20th day of the month immediately following their date. Transitory Article FOURTH of the resolution published on April 17, 2023 is repealed, and this resolution enters into force the day following its publication in the Official Gazette of the Federation.
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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 |
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