Amending Resolution of the Resolution that modifies the General Provisions applicable to development agencies and development entities, published on January 4, 2018

DOF: 02/12/2022

AMENDING RESOLUTION of the Resolution that modifies the General Provisions applicable to development agencies and development entities, published on January 4, 2018

On the margin a seal with the National Shield, which reads: United Mexican States.- TREASURY.- Secretariat of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of articles 125, fifth paragraph of the Credit Institutions Law; 33, first paragraph of the Law of the National Fund Institute for Workers' Consumption; 66, section II of the Law of the National Housing Fund Institute for Workers; 177, third paragraph of the Law of the Institute of Security and Social Services for State Workers, 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

WHEREAS

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

That, as a result of the global health crisis that occurred in the immediate preceding years and its adverse economic effects, the aforementioned development agencies and entities have reduced their operational capacity, making it convenient to extend the term for the entry into force of the Financial Reporting Standards referred to in the preceding Whereas, in order for them to be able 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 DEVELOPMENT AGENCIES AND DEVELOPMENT ENTITIES", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 4, 2018

SOLE ARTICLE.- TRANSITORY ARTICLE SECOND 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 and modified by resolutions published in said medium on November 15, 2018, November 4, 2019, November 9, 2020, and December 15, 2021, is HEREBY AMENDED to read as follows:

"SECOND.- Financial Reporting 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 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, shall enter into force on January 1, 2024."

TRANSITORY

SOLE ARTICLE.- This Resolution shall enter into force on 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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