Amending Resolution to the Resolution Modifying General Provisions Applicable to Savings and Loan Cooperative Societies Activities Published on January 23, 2018

DOF: 04/11/2019

AMENDING RESOLUTION to the Resolution Modifying the General Provisions Applicable to the Activities of Savings and Loan Cooperative Societies, Published on January 23, 2018

At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- GOVERNMENT OF MEXICO.-

TREASURY.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of Articles 32; 40, first paragraph, and 70, second paragraph of the Law for the Regulation of the Activities of Savings and Loan Cooperative Societies, as well as Articles 4, fractions III, IV, XXXVI, and XXXVIII, and 16, fraction I of the Law of the National Banking and Securities Commission, and

CONSIDERING

That on January 23, 2018, the Resolution Modifying the General Provisions Applicable to the Activities of Savings and Loan Cooperative Societies 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 accounting for savings and loan cooperative societies with operational levels I to IV, and

That on November 15, 2018, the aforementioned resolution was modified, with the purpose of extending the entry into force of the application of some accounting standards incorporated in the resolution of January 23, 2018, and that, in order for savings and loan cooperative societies with operational levels I to IV to be able to adjust their accounting information systems, it is convenient to extend the deadline for their application again, has resolved to issue the following:

AMENDING RESOLUTION to the "RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO THE ACTIVITIES OF SAVINGS AND LOAN COOPERATIVE SOCIETIES", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 23, 2018

SINGLE.- Article SECOND TRANSITORY of the "Resolution Modifying the General Provisions Applicable to the Activities of Savings and Loan Cooperative Societies", published in the Official Gazette of the Federation on January 23, 2018 and modified through the "Amending Resolution to the Resolution Modifying the General Provisions Applicable to the Activities of Savings and Loan Cooperative Societies", published in said dissemination medium on November 15, 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 Receivable", C-19 "Financial Liabilities Payable", 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 of Financial Information Standards, A.C., and referred to in paragraph 3 of Criterion A-2 "Application of Particular Standards" of Annex E, which are modified through this instrument, shall enter into force on January 1, 2021."

TRANSITORY

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

Respectfully,

Mexico City, October 25, 2019.- The President of the National Banking and Securities Commission, Adalberto Palma Gómez.- Signature.

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