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

DOF: 04/11/2019

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

A seal with the National Coat of Arms appears at the margin, 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 46 Bis, first paragraph; 117; 119 Bis 4 and 122 Bis, second and third paragraphs of the Popular Savings and Credit Law, as well as 4, fractions III, IV, XXXVI and XXXVIII, 16, fraction I of the National Banking and Securities Commission Law, and

CONSIDERING

That on January 23, 2018, the Resolution Modifying the General Provisions Applicable to Popular Savings and Credit Entities, Integration Organizations, Community Financial Societies, and Rural Financial Integration Organizations under the Popular Savings and Credit 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 of Financial Information Standards, A.C., into the norms applicable to the preparation of accounting for popular financial societies, community financial societies with operation levels I to IV, and rural financial integration organizations, 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 popular financial societies, community financial societies with operation levels I to IV, and rural financial integration organizations 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 POPULAR SAVINGS AND CREDIT ENTITIES, INTEGRATION ORGANIZATIONS, COMMUNITY FINANCIAL SOCIETIES AND RURAL FINANCIAL INTEGRATION ORGANIZATIONS, UNDER THE POPULAR SAVINGS AND CREDIT LAW", 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 Popular Savings and Credit Entities, Integration Organizations, Community Financial Societies, and Rural Financial Integration Organizations under the Popular Savings and Credit Law", 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 Popular Savings and Credit Entities, Integration Organizations, Community Financial Societies, and Rural Financial Integration Organizations under the Popular Savings and Credit Law", published in said media 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 is modified through this instrument, will enter into force on January 1, 2021. "

TRANSITORY

SINGLE.- This Resolution will 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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