Amending Resolution of the Resolution that modifies the General Provisions establishing the accounting criteria to which participants in the derivatives contracts market will be subject, published on January 4, 2018

Official Gazette of the Federation: 02/12/2022

AMENDING RESOLUTION of the Resolution that modifies the General Provisions establishing the accounting criteria to which participants in the derivatives contracts market will be subject, published on January 4, 2018

In the margin a seal with the National Shield, which says: 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 4, sections III, IV, XXXVI and XXXVIII and 16, section I of the Law of the National Banking and Securities Commission,

in relation with the Fourteenth, first paragraph of the Rules to which participants

of the derivatives contracts market will be subject, and

WHEREAS

That on January 4, 2018 was published in the Official Gazette of the Federation the " Resolution that modifies the

general provisions that establish the accounting criteria to which participants in the

derivatives contracts market will be subject " , with the purpose of, among others, incorporate certain

Financial Reporting Standards issued by the Mexican Council for Financial Reporting Standards,

A.C., to the norms applicable to the preparation of the accounting of clearing houses and clearing

members that participate in the listed derivatives contracts markets, and

That, as a result of the global health crisis occurred in the immediate previous years and its

adverse economic effects, the clearing houses and the clearing members cited have reduced

their operational capacity, so it is convenient to extend the term for the entry into force of the Financial Reporting

Standards referred to in the previous WHEREAS, so that the indicated participants of the

derivatives contracts market are in possibility of adapting their systems of information

accounting, has resolved to issue the following:

AMENDING RESOLUTION OF THE " RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS THAT

ESTABLISH THE ACCOUNTING CRITERIA TO WHICH PARTICIPANTS IN THE DERIVATIVES CONTRACTS

MARKET WILL BE SUBJECT " , PUBLISHED IN THE OFFICIAL GAZETTE OF THE

FEDERATION ON JANUARY 4, 2018

SOLE.- The SOLE TRANSITORY ARTICLE of the " Resolution that modifies the

General Provisions that establish the accounting criteria to which participants in the derivatives contracts market will be subject " , published in the Official Gazette of the Federation on January 4,

2018 and amended through resolutions made known in said means of diffusion on November 15,

2018, November 4, 2019 and November 9, 2020, is AMENDED, to read as follows:

" SOLE.- 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 instruments by

receivable", C-19 "Financial instruments payable", C-20 "Financial instruments to collect principal and

interest", D-1 "Revenues 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 norms" of Annexes 1 and 2 that are amended

by this instrument, shall enter into force on January 1, 2024. "

TRANSITORY PROVISIONS

SOLE.- 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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