Amending Resolution of the Resolution that modifies the General Provisions applicable to investment funds and persons providing services to them, published on January 4, 2018

DOF: 09/11/2020

AMENDING RESOLUTION OF THE RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO INVESTMENT FUNDS AND TO THE PERSONS PROVIDING SERVICES TO THEM, PUBLISHED ON JANUARY 4, 2018

A seal with the National Coat of Arms appears at the margin, which reads: United Mexican States.- TREASURY.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of articles 76, second paragraph, and 80, second paragraph, fraction I of the Investment Funds Law, as well as articles 4, fractions III, IV, XXXVI, and XXXVIII, and 16, fraction I of the National Banking and Securities Commission Law, and

CONSIDERING

That on January 4, 2018, the Resolution that modifies the General Provisions applicable to investment funds and to the persons providing services to them was published in the Official Gazette of the Federation, with the purpose of, among other things, incorporating certain Financial Information Standards issued by the Mexican Council of Financial Information Standards, A.C., into the norms applicable to the preparation of the accounting of investment funds, fund operating companies, and fund share distribution companies;

That on November 15, 2018, and November 4, 2019, the aforementioned resolution was modified, with the purpose of extending the entry into force of the application of certain accounting standards incorporated in the resolution of January 4, 2018, in order for investment funds, fund operating companies, and fund share distribution companies to be able to adjust their accounting information systems;

And that, due to the current situation, investment funds, fund operating companies, and fund share distribution companies have reduced their operational capacity and human resources due to the sanitary measures adopted in response to the health contingency caused by the disease generated by the virus known as COVID-19, without it being feasible to determine the time in which human and technical resources can be allocated to implement the entry into force of the Financial Information Standards referred to in the first paragraph of these considerations, it has resolved to issue the following:

AMENDING RESOLUTION OF THE "RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO INVESTMENT FUNDS AND TO THE PERSONS PROVIDING SERVICES TO THEM", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 4, 2018

SINGLE. The SINGLE TRANSITORY ARTICLE of the "Resolution that modifies the General Provisions applicable to investment funds and to the persons providing services to them", published in the Official Gazette of the Federation on January 4, 2018 and modified by resolutions published in said medium of dissemination on November 15, 2018, and November 4, 2019, is REFORMED, to read as follows:

"SINGLE.- 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 for collection", C-19 "Financial instruments for payment", 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 Annexes 5, 6, and 7, which are modified by this instrument, will enter into force on January 1, 2022."

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

Respectfully,
Mexico City, October 28, 2020. - The President of the National Banking and Securities Commission, Juan Pablo Graf Noriega.- Signature.

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