Amending Resolution of the Resolution Modifying General Provisions Applicable to Credit Institutions, Published December 27, 2017

DOF: 04/11/2019

AMENDING RESOLUTION OF THE RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO CREDIT INSTITUTIONS, PUBLISHED ON DECEMBER 27, 2017

A seal appears at the margin with the National Coat of Arms, which reads: United Mexican States.- GOVERNMENT OF MEXICO.-

FINANCE.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of Article 97, first paragraph; Article 99, first paragraph, and Article 102, first paragraph of the Credit Institutions Law, as well as Article 4, fractions III, IV, XXXVI, and XXXVIII, and Article 16, fraction I of the National Banking and Securities Commission Law, and

CONSIDERATIONS

That on December 27, 2017, the Resolution modifying the General Provisions applicable to credit institutions was published in the Official Gazette of the Federation, with the purpose, among others, of incorporating certain Financial Information Standards issued by the Mexican Council of Financial Information Standards, A.C., into the regulations applicable to the preparation of accounting by credit institutions, and

That on November 15, 2018, the aforementioned resolution was modified, with the purpose of extending the effective date of the application of certain accounting standards incorporated in the resolution of December 27, 2017, and that, in order for credit institutions to be able to adjust their accounting information systems, it is convenient to further extend the deadline for its application, it has resolved to issue the following:

AMENDING RESOLUTION OF THE "RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO CREDIT INSTITUTIONS", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON DECEMBER 27, 2017

SINGLE.- Article FOURTH TRANSITORY of the "Resolution modifying the General Provisions applicable to credit institutions", published in the Official Gazette of the Federation on December 27, 2017 and modified through the "Amending Resolution of the Resolution modifying the General Provisions applicable to credit institutions", published in said media on November 15, 2018, is REFORMED, to read as follows:

"ARTICLE FOUR.- 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 for Collecting 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 of Financial Information Standards, A.C., and referred to in paragraph 3 of Criterion A-2 "Application of Particular Standards" of Annex 33, which is modified through this instrument, shall enter into force on January 1, 2021."

TRANSITORY

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

Respectfully,

Mexico City, October 25, 2019.- The President of the National Banking and Securities Commission, Adalberto Palma Gómez.- Signature.

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