Amending Resolution modifying General Provisions applicable to general deposit warehouses, exchange houses, credit unions and regulated multiple purpose financial companies, published January 23, 2018

DOF: 02/12/2022

AMENDING 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 January 23, 2018

On the margin a seal with the National Shield, which says: 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 65; 74 and 78, first paragraph of the Credit Unions 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

CONSIDERATIONS

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 standards applicable to the preparation of the accounting of credit unions, and

That, as a result of the global health crisis occurring in the immediate previous years and its adverse economic effects, credit unions have reduced their operational capacity, so it is convenient to extend the deadline for the entry into force of the Financial Information Standards referred to in the previous Consideration, so that the aforementioned entities are in a position to adapt their accounting information systems, it has resolved to issue the following:

AMENDING 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 and December 27, 2021, 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 "Revenue 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 4 which is modified by this instrument, will enter into force on January 1, 2024."

TRANSITORY PROVISIONS

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

Sincerely

Mexico City, November 24, 2022. - President of the National Banking and Securities Commission, Dr. Jesús de la Fuente Rodríguez.- Signature.

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