Amending Resolution to the Resolution Modifying General Provisions Applicable to Brokerage Houses Published on January 4, 2018

DOF: 09/11/2020

AMENDING RESOLUTION TO THE RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO BROKERAGE HOUSES, PUBLISHED ON JANUARY 4, 2018

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

The National Banking and Securities Commission, based on the provisions of articles 205; 211 and 350, third paragraph of the Securities Market Law, as well as 4, sections III, IV, XXXVI and XXXVIII, and 16, section I of the National Banking and Securities Commission Law, and

CONSIDERING

That on January 4, 2018, the Resolution modifying the General Provisions applicable to brokerage houses was published in the Official Gazette of the Federation, with the purpose of incorporating certain Financial Information Standards issued by the Mexican Council of Financial Information Standards, A.C., into the standards applicable to the preparation of accounting for brokerage houses;

That on November 15, 2018 and November 4, 2019, the aforementioned resolution was modified, with the purpose of extending the entry into force of the application of certain accounting standards incorporated in the resolution of January 4, 2018, so that brokerage houses would be able to adjust their accounting information systems, and

That as a result of the current situation, brokerage houses have reduced their operational capacity and human resources due to the sanitary measures adopted for the health contingency caused by the disease generated by the virus known as COVID-19, without it being feasible to determine the times in which human and technical resources can be allocated to implement the Financial Information Standards referred to in the first paragraph of these considerations, has resolved to issue the following:

AMENDING RESOLUTION TO THE "RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO BROKERAGE HOUSES", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 4, 2018;

SINGLE.

The SINGLE TRANSITORY ARTICLE of the "Resolution that modifies the General Provisions applicable to brokerage houses", published in the Official Gazette of the Federation on January 4, 2018 and modified by resolutions published in said medium of dissemination on November 15, 2018 and November 4, 2019, is REFORMED, to read as follows:

"SINGLE.- 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 Standards, A.C. and referred to in paragraph 3 of Criteria A-2 "Application of particular standards" of Annex 5 that is modified by means of this instrument, will enter into force on January 1, 2022."

TRANSITORY ARTICLE.

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

Respectfully, Mexico City, October 28, 2020. - The President of the National Banking and Securities Commission, Juan Pablo Graf Noriega.- Signature.

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