Amendatory Resolution of the Resolution that modifies the General Provisions applicable to the activities of savings and loan cooperative societies, published on January 23, 2018

DOF: 27/12/2023

AMENDATORY RESOLUTION of the Resolution that modifies the General Provisions applicable to the activities of savings and loan cooperative societies, published on January 23, 2018

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 32; 40, first paragraph and 70, third paragraph of the Law to Regulate the Activities of Savings and Loan Cooperative Societies; 98 Bis of the Credit Institutions Law; as well as 4, sections III, IV, XXXVI and XXXVIII and 16, section I of the Law of the National Banking and Securities Commission, and

CONSIDERING

That on January 23, 2018, the " Resolution that modifies the General Provisions applicable to the activities of savings and loan cooperative societies " 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 standards applicable to the preparation of the accounting of savings and loan cooperative societies with operation levels I to IV, and

That, in order to make convergent the entry into force of the aforementioned 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 savings and loan cooperative societies with operation levels I to IV, regarding accounting criteria, credit portfolio classification, 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 standards and thereby, that said 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 THE ACTIVITIES OF SAVINGS AND LOAN COOPERATIVE

SOCIEDIES " , PUBLISHED IN THE OFFICIAL

GAZETTE OF THE FEDERATION ON JANUARY 23

OF 2018

SOLE.- The SECOND transitory article of the " Resolution that modifies the General Provisions applicable to the activities of savings and loan cooperative societies " , 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 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 standards" of Annex E that is modified by 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.

Sincerely

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

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