Amending Resolution to the Resolution Modifying General Provisions Applicable to Development Agencies and Entities Published on January 4, 2018

DOF: 15/11/2018

AMENDING RESOLUTION to the Resolution Modifying the General Provisions Applicable to Development Agencies and Entities, Published on January 4, 2018

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

The National Banking and Securities Commission, based on the provisions of Article 125, last paragraph of the Credit Institutions Law; Article 33, first paragraph of the Law of the National Institute for Consumer Protection; Article 66, fraction II of the Law of the National Institute for Workers' Housing Funds; Article 177, third paragraph of the Law of the State Workers' Social Security and Services Institute; Article 4, fractions III, IV, XXXVI and XXXVIII, and Article 16, fraction I of the Law of the National Banking and Securities Commission, and

CONSIDERING

That on January 4, 2018, the Resolution Modifying the General Provisions Applicable to Development Agencies and Entities was published in the Official Gazette of the Federation, with the purpose, among others, of incorporating certain Financial Information Standards issued by the Mexican Council for Financial Information Standards, A.C., into the norms applicable for the preparation of accounting for the public funds and trusts established by the Federal Government for economic development that carry out financial activities referred to in Article 3 of the Credit Institutions Law and to the National Institute for Consumer Protection, as well as to the National Institute for Workers' Housing Funds and to the Housing Fund of the State Workers' Social Security and Services Institute, and

That it is convenient to extend the deadline for their application, in order that the funds, trusts, and institutes mentioned in the previous paragraph are able to adjust their accounting information systems, has resolved to issue the following:

AMENDING RESOLUTION to the "RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO DEVELOPMENT AGENCIES AND ENTITIES", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 4, 2018

SINGLE. - Article SECOND TRANSITORY of the "Resolution Modifying the General Provisions Applicable to Development Agencies and Entities", published in the Official Gazette of the Federation on January 4, 2018, 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 Assets", C-19 "Financial Liabilities", C-20 "Financial Assets 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 Information 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, will enter into force on January 1, 2020. "

TRANSITORY

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

Respectfully,

Mexico City, November 5, 2018. - The President of the National Banking and Securities Commission, José Bernardo González Rosas.- Signature.

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