Amending Resolution to the Resolution Modifying General Provisions Applicable to Savings and Credit Entities and Related Entities under the Savings and Credit Popular Law

DOF: 11/15/2018

AMENDING RESOLUTION to the Resolution that modifies the general provisions applicable to savings and credit entities, integration organisms, community financial societies, and rural financial integration organisms, referred to in the Savings and Credit Popular Law, published on January 23, 2018.

A seal bearing the National Coat of Arms, 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 Articles 46 Bis, 117, and 119 Bis 4 of the Savings and Credit Popular Law; Articles 4, fractions III, IV, XXXVI, and XXXVIII, and 16, fraction I of the National Banking and Securities Commission Law, and

CONSIDERING

That on January 23, 2018, the Resolution that modifies the General Provisions applicable to savings and credit entities, integration organisms, community financial societies, and rural financial integration organisms, referred to in the Savings and Credit Popular Law, was published in the Official Gazette of the Federation, with the aim, 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 popular financial societies, community financial societies with operation levels I to IV, and rural financial integration organisms, and

That it is convenient to extend the deadline for their application, in order that popular financial societies, community financial societies with operation levels I to IV, and rural financial integration organisms are able to adjust their accounting information systems, has resolved to issue the

following:

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

SOLE. - ARTICLE SECOND TRANSITORY of the "Resolution that modifies the General Provisions applicable to savings and credit entities, integration organisms, community financial societies, and rural financial integration organisms, referred to in the Savings and Credit Popular Law", published in the Official Gazette of the Federation on January 23, 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 for Financial Information Standards, A.C. and referred to in paragraph 3 of Criterion A-2 "Application of Particular Standards" of Annex E, which is modified by this instrument, will enter into force on January 1, 2020."

TRANSITORY

SOLE. - 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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