Amending Resolution on General Provisions for Popular Savings and Credit Entities, Integration Organizations, Community Financial Societies and Rural Financial Integration Organizations under the Popular Savings and Credit Law (Jan 23, 2018)

Official Gazette of the Federation: 02/12/2022

AMENDATORY RESOLUTION of the Resolution that modifies the General Provisions applicable to popular savings and credit entities, integration organizations, community financial societies and rural financial integration organizations, referred to in the Popular Savings and Credit Law, published on January 23, 2018.

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 46 Bis, first paragraph; 117 and 119 Bis 4 of the Popular Savings and Credit Law, 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

CONSIDERATIONS

That on January 23, 2018, the "Resolution that modifies the General Provisions applicable to popular savings and credit entities, integration organizations, community financial societies and rural financial integration organizations, referred to in the Popular Savings and Credit Law" was published in the Official Gazette of the Federation, with the purpose of, among others, incorporating certain Financial Information Standards issued by the Mexican Council for Financial Information Standards, A.C., to the standards applicable to the preparation of accounting of popular financial societies, community financial societies and rural financial integration organizations, and

That, as a result of the worldwide health crisis occurring in the immediate previous years and its adverse economic effects, popular financial societies, community financial societies and rural financial integration organizations have reduced their operational capacity, so it is convenient to extend the deadline for the entry into force of the Financial Information Standards referred to in the previous Consideration, so that the said entities are in a position to adapt their accounting information systems, has resolved to issue the following:

AMENDATORY RESOLUTION OF THE "RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO POPULAR SAVINGS AND CREDIT ENTITIES, INTEGRATION ORGANIZATIONS, COMMUNITY FINANCIAL SOCIETIES AND RURAL FINANCIAL INTEGRATION ORGANIZATIONS, REFERRED TO IN THE POPULAR SAVINGS AND CREDIT LAW", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 23, 2018

SINGLE.- The SECOND TRANSITORY ARTICLE of the "Resolution that modifies the General Provisions applicable to popular savings and credit entities, integration organizations, community financial societies and rural financial integration organizations, referred to in the Popular Savings and Credit Law", published in the Official Gazette of the Federation on January 23, 2018 and modified through resolutions made known in said means of dissemination on November 15, 2018, November 4, 2019 and November 9, 2020, is REFORMED, to read as follows:

"SECOND.- 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 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 Information Standards, A.C. and referred to in paragraph 3 of Criterion A-2 "Application of particular standards" of Annex E that is modified by this instrument, will enter into force on January 1, 2024."

TRANSITORY

SINGLE.- This Resolution will enter into force 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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