Amending Resolution to the Resolution Modifying General Provisions Applicable to Savings and Credit Entities, Integration Bodies, Community Financial Societies, and Rural Financial Integration Organizations under the Savings and Credit Popular Law

DOF: 27/12/2024

AMENDING RESOLUTION to the Resolution Modifying the General Provisions Applicable to Savings and Credit Entities, Integration Bodies, Community Financial Societies, and Rural Financial Integration Organizations, referred to in the Savings and Credit Popular Law, published on January 23, 2018

At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- Treasury.- Ministry of

Treasury 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 and 122 Bis, third paragraph of the Savings and Credit Popular Law;

98 Bis of the Credit Institutions Law, as well as 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 Savings and Credit Entities, Integration Bodies,

Community Financial Societies, and Rural Financial Integration Organizations, referred to in

the Savings and Credit Popular Law" 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 and Sustainability Standards, A.C.,

into the norms applicable to the preparation of accounting for popular financial societies,

community financial societies, and rural financial integration organizations, and

That, in order to make the entry into force of the Financial Information Standards

mentioned in the Second Transitory Article of the resolution mentioned in the previous consideration, converge with the

updates to the current provisions applicable to popular financial societies, community

financial societies, and rural financial integration organizations, in matters of accounting criteria,

credit portfolio qualification, approval, dissemination, and content of financial statements, as well as

regulatory reports, it is convenient to extend the deadline for the start of the application of said standards and with

this, that the aforementioned entities are in a position to adapt their accounting information systems,

has resolved to issue the following:

AMENDING RESOLUTION to the "RESOLUTION MODIFYING THE GENERAL PROVISIONS

APPLICABLE TO SAVINGS AND CREDIT ENTITIES,

INTEGRATION BODIES, COMMUNITY FINANCIAL SOCIETIES AND RURAL FINANCIAL

INTEGRATION ORGANIZATIONS, REFERRED TO IN THE SAVINGS AND CREDIT POPULAR

LAW", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 23, 2018

SINGLE.-

AMENDS

the SECOND Transitory Article of the "Resolution Modifying the

General Provisions Applicable to Savings and Credit Entities, Integration Bodies,

Community Financial Societies, and Rural Financial Integration Organizations, referred to in

the Savings and Credit Popular Law", published in the Official Gazette of the Federation on January 23, 2018 and

modified through resolutions made known in said medium of dissemination on November 15, 2018, November

4, 2019, November 9, 2020, December 2, 2022, and December 27, 2023, 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 "Revenue from

Contracts with Customers", D-2 "Costs from Contracts with Customers" and D-5 "Leases",

issued by the Mexican Council of Financial Information and Sustainability Standards,

A.C. and referred to in paragraph 3 of Criterion A-2 "Application of Particular Standards" of the

Annex E that is modified by means of this instrument, will enter into force on January 1

of 2026. "

TRANSITORY

SINGLE.-

This Resolution will enter into force the day following its publication in the Official Gazette

of the Federation.

Respectfully

Mexico City, December 20, 2024.- President of the National

Banking and

Securities Commission,

Dr.

Jesús de la Fuente Rodríguez.- Signature.

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