Amending Resolution of the Resolution Modifying the General Provisions Applicable to General Deposit Warehouses, Exchange Houses, Credit Unions and Regulated Multiple Purpose Financial Companies Published on September 27, 2023

Official Gazette of the Federation (DOF): 12/27/2023

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 September 27, 2023

In the margin a seal with the National Shield, stating: 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 52, first paragraph; 87-D, first paragraph, section I, subsections e), l), m), and r) second, third and tenth of the General Law of Credit Auxiliary Organizations and Activities; 96 Bis, first paragraph; 97, first paragraph; 98 Bis and 99, first paragraph 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

CONSIDERING

That, article 87-D, first paragraph, section I, subsections e), l), m) and r), second, third and tenth of the General Law of Credit Auxiliary Organizations and Activities establishes that regulated multiple purpose financial companies that maintain equity links with a credit institution, shall be subject to the provisions of the Credit Institutions Law in certain matters, and must observe for this purpose, the general provisions issued by the National Banking and Securities Commission applicable to credit institutions;

That in relation to the above, it is a permanent task of this National Banking and Securities Commission to harmonize the regulations applicable to regulated multiple purpose financial companies that maintain equity links with a credit institution, with those issued by this authority applicable to credit institutions in matters of risk diversification, operational risk and information requirements, to incorporate specific regulatory reports that allow a homogeneous treatment to the indicated financial entities;

That on September 27, 2023, 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, through which this National Banking and Securities Commission gives homogeneous treatment to regulated multiple purpose financial companies linked equitably with a credit institution, and the credit institutions themselves in the determination of the amount of the concepts of advance payments and deferred charges that are excepted from the deduction in the fundamental capital, and

That this National Banking and Securities Commission, in its permanent task to simplify the administrative burdens that regulated multiple purpose financial companies and credit institutions must comply with, determined that it is convenient to decrease the regulatory burden and redesign the "Series R36 Advance Payments" and the report "A-3601 Detail of disbursements or expenses whose recognition is deferred in time" belonging to Annex 18 established in the resolution mentioned in the previous paragraph, for which it is necessary to leave said series and report without effect, until there is a simplified version that allows this Commission to obtain the best available information, at the lowest possible cost for individuals, 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 SEPTEMBER 27, 2023

SOLE .-

ARE REFORMED articles 76, first paragraph, section I, subsection b); 76 Bis 1 and 76 Bis 2; ARE REPEALED articles 75, the reference to "Series R36 Advance Payments" and the reference to report "A-3601 Detail of disbursements or expenses whose recognition is deferred in time" and the FIFTH TRANSITORY PROVISION, and SUBSTITUTES the index of Annex 18 "Regulatory reports of multiple purpose financial companies, regulated entities" to eliminate from the section called "Housing Portfolio" the "Series R36 Advance Payments" and the reference to report "A-3601 Detail of disbursements or expenses whose recognition is deferred in time" of monthly frequency 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 September 27, 2023, to remain as follows:

"Article 75.-
. . .
Series R01 to Series R35
. . .
Series R36
Repealed.
A-3601
Repealed."

Article 76.-
. . .
I.
. . . a)
. . . b)
The information relating to series R01, R04, exclusively regarding reports A-0411, A-0417, A-0419, A-0420, A-0424, C-0433, C-0434, C-0435, C-0436, C- 0437, C-0438, C-0439, C-0440, R10, R12 and R13, exclusively regarding reports B-1321 and B-1322. Said information must be provided within twenty days of the month immediately following its date. c) to e) . . .
II. and III.
. . .
. . ."

"Article 76 Bis 1.-
Regulated Multiple Purpose Financial Companies that issue debt securities on their behalf, registered in the National Securities Registry in accordance with the Securities Market Law, or in the case of fiduciary titles also registered in the aforementioned Registry, when the compliance of obligations in relation to the titles issued under the trust depend totally or partially on said company, acting as settlor, assignor or administrator of the fiduciary property, or as guarantor or avalist of the referred titles, shall not be obliged to provide the information indicated in series R15, R26, R27, R28 and R35 indicated in article 75 of these provisions.

Article 76 Bis 2.- Regulated Multiple Purpose Financial Companies that obtain the approval of the Commission in terms of the provisions of article 87-C Bis 1 of the LGOAAC, shall not be obliged to provide the information indicated in series R15, R26, R27, R28 and R35 indicated in article 75 of these provisions."

"TRANSITORY PROVISIONS
FIRST to FOURTH.
. . .
FIFTH. Repealed"

"Annex 18
Regulatory reports of multiple purpose financial companies, regulated entities Index

Series	Code	Description	Frequency
Series R01 Minimum Catalog
	A-0111	Minimum Catalog 1, 2 and 3	Monthly
Series R04 Credit Portfolio
Financial Situation
	A-0411	Portfolio by credit type, average balance, interest and commissions 1, 2 and 3	Monthly
	A-0417	Credit portfolio rating and preventive estimation for credit risks 1, 2 and 3	Monthly
	A-0419	Movements in preventive estimation for credit risks 1, 2 and 3	Monthly
	A-0420	Movements in credit portfolio with credit risk stage 3 and valued at fair value 1, 2 and 3	Monthly
	A-0424	Movements in credit portfolio with credit risk stages 1 and 2 1, 2 and 3	Monthly
Commercial Portfolio
Detailed Information (Portfolio Rating Methodology Annexes 18 to 22)
	C-0430	Registration of commercial credits charged to federal entities and municipalities, financial entities, legal and physical persons with business activity, federal government, federal, state and municipal decentralized bodies, state productive companies and credits granted to investment projects with own payment source 1, 2 and 3	Monthly
	C-0431	Monitoring of commercial credits charged to federal entities and municipalities, financial entities, legal and physical persons with business activity, federal government, federal, state and municipal decentralized bodies, state productive companies and credits granted to investment projects with own payment source 1, 2 and 3	Monthly
	C-0432	Cancellation of commercial credits charged to federal entities and municipalities, financial entities, legal and physical persons with business activity, federal government, federal, state and municipal decentralized bodies, state productive companies and credits granted to investment projects with own payment source 1, 2 and 3	Monthly
	C-0433	Reserves of commercial credits charged to federal entities and municipalities, financial entities, legal and physical persons with business activity, federal government, federal, state and municipal decentralized bodies and state productive companies 1, 2 and 3	Monthly
	C-0434	Severity of Loss of commercial credits charged to federal entities and municipalities, financial entities, legal and physical persons with business activity, federal government, federal, state and municipal decentralized bodies and state productive companies 1, 2 and 3	Monthly
	C-0435	Probability of Default of commercial credits charged to federal entities and municipalities 1, 2 and 3	Monthly
	C-0436	Probability of Default of commercial credits charged to financial entities 1, 2 and 3	Monthly
	C-0437	Probability of Default of commercial credits charged to legal and physical persons with business activity, of the federal government, federal, state and municipal decentralized bodies and state productive companies with annual net sales or income less than 14 million UDIS, other than federal entities, municipalities and financial entities 1, 2 and 3	Monthly
	C-0438	Probability of Default of commercial credits charged to legal and physical persons with business activity, of the federal government, federal, state and municipal decentralized bodies and state productive companies with annual net sales or income greater than or equal to 14 million UDIS, other than federal entities, municipalities and financial entities 1, 2 and 3	Monthly
	C-0439	Rating and provisioning method applicable to commercial credits for investment projects with own payment source (Annex 19) 1, 2 and 3	Monthly
	C-0440	Guarantees of commercial credits 1, 2 and 3	Monthly
Housing Portfolio
	H-0491	Registration of housing credits 1, 2 and 3	Monthly
	H-0492	Monitoring of housing credits 1, 2 and 3	Monthly
	H-0493	Cancellation of housing credits 1, 2 and 3	Monthly
	H-0494	Reserves of housing credits 1, 2 and 3	Monthly
Series R10 Reclassifications
	A-1011	Reclassifications in the statement of financial position 1, 2 and 3	Monthly
	A-1012	Reclassifications in the statement of comprehensive income 1, 2 and 3	Monthly
Series R12 Consolidation
	A-1219	Consolidation of the statement of financial position of the regulated multiple purpose financial company with its subsidiaries 1, 2 and 3	Monthly
	A-1220	Consolidation of the statement of comprehensive income of the regulated multiple purpose financial company with its subsidiaries 1, 2 and 3	Monthly
Series R13 Financial Statements
	A-1311	Statement of changes in equity 1, 2 and 3	Quarterly
	A-1316	Statement of cash flows 1, 2 and 3	Quarterly
	B-1321	Statement of financial position 1, 2 and 3	Monthly
	B-1322	Statement of comprehensive income 1, 2 and 3	Monthly
Series R14 Shareholder Integration
	A-1411	Shareholder integration 1, 2 and 3	Quarterly
Series R15 Operations by Service
	B-1522	Non-client users of the electronic means of the regulated multiple purpose financial company 1	Quarterly
	B-1523	Client operations by electronic banking services 1	Quarterly
	B-1524	Clients by electronic banking service 1	Quarterly
Series R26 Information by Commissioners
	A-2610	Registration and cancellation of commissioners administrators 1	Monthly
	A-2611	Registration and cancellation of commissioners 1	Monthly
	B-2612	Registration and cancellation of modules or establishments of commissioners 1	Monthly
	C-2613	Monitoring of operations of commissioners 1	Monthly
Series R27 Claims
	A-2701	Claims 1	Quarterly
Series R28 Operational Risk Information
	A-2811	Loss events due to operational risk 1	Quarterly
	A-2812	Estimation of operational risk levels 1	Annual
	A-2813	Update of loss events due to operational risk 1	Quarterly
	A-2815	Assignment of the business indicator method for operational risk 1	Monthly
Series R35 Large Exposures
	A-3511	Large exposure operations 1	Monthly

1 Applies to Multiple Purpose Financial Companies linked with credit institutions (Article 87-C, section I, General Law of Credit Auxiliary Organizations and Activities (LGOAAC)).

2 Applies to issuers (Article 87-B, fifth paragraph, LGOAAC).

3 Applies to voluntary (Article 87-C BIS 1)

SERIES R01 MINIMUM CATALOG to SERIES R35 LARGE EXPOSURES . . .

SERIES R36 ADVANCE PAYMENTS
Repealed."

TRANSITORY PROVISION
SOLE. - This Resolution shall enter into force 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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