Amending Resolution of the Resolution Modifying General Provisions Applicable to Development Agencies and Entities Published on January 4, 2018

DOF: 04/11/2019

AMENDING RESOLUTION OF THE RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO DEVELOPMENT AGENCIES AND DEVELOPMENT ENTITIES, PUBLISHED ON JANUARY 4, 2018

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

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

The National Banking and Securities Commission, based on the provisions of Article 125, fifth paragraph of the Credit Institutions Law; Article 33, first paragraph of the Law of the National Institute for Worker Consumption Fund; Article 66, fraction II of the Law of the National Institute for Worker Housing Fund; Article 177, third paragraph of the Law of the Security and Social Services for State Workers Institute; as well as Article 4, fractions III, IV, XXXVI and XXXVIII and Article 16, fraction I of the Law of the National Banking and Securities Commission, and

CONSIDERING

That on January 4, 2018, the Resolution modifying the General Provisions applicable to development agencies and development entities was published in the Official Gazette of the Federation, with the purpose of, among other things, incorporating certain Financial Reporting Standards issued by the Mexican Council for Financial Reporting Standards, A.C., into the norms applicable to the preparation of accounting for said agencies and entities, and

That on November 15, 2018, the aforementioned resolution was modified, with the purpose of extending the effective date for the application of some accounting standards incorporated in the resolution of January 4, 2018, and that, in order for development agencies and entities to be able to adjust their accounting information systems, it is convenient to further extend the deadline for their application, has resolved to issue the following:

AMENDING RESOLUTION OF THE "RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO DEVELOPMENT AGENCIES AND DEVELOPMENT ENTITIES", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 4, 2018

SOLE.- Article SECOND TRANSITORY of the "Resolution modifying the General Provisions applicable to development agencies and development entities", published in the Official Gazette of the Federation on January 4, 2018, and modified through the "Amending Resolution of the Resolution modifying the General Provisions applicable to development agencies and development entities", published in said medium on November 15, 2018, is REFORMED, to read as follows:

"SECOND.- The Financial Reporting Standards B-17 "Determination of Fair Value", C-3 "Accounts Receivable", C-9 "Provisions, Contingencies and Commitments", C-16 "Impairment of Financial Assets", C-19 "Financial Liabilities", C-20 "Financial Assets 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 Reporting Standards, A.C. and referred to in paragraph 3 of Criterion A-2 "Application of Particular Standards" of Annexes 37 and 38 that are modified by this instrument, will enter into force on January 1, 2021."

TRANSITORY

SOLE.- This Resolution will 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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