Amending Resolution to the Resolution Modifying General Provisions Applicable to Investment Funds and Service Providers, Published January 4, 2018

DOF: 04/11/2019

AMENDING RESOLUTION to the Resolution Modifying the General Provisions Applicable to Investment Funds and the Persons Providing Services to Them, Published on January 4, 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 76, second paragraph, and 80, second paragraph, fraction I of the Investment Funds Law, as well as 4, fractions III, IV, XXXVI and XXXVIII, and 16, fraction I of the National Banking and Securities Commission Law, and

CONSIDERING

That on January 4, 2018, the Resolution Modifying the General Provisions Applicable to Investment Funds and the Persons Providing Services to Them was published in the Official Gazette of the Federation, with the purpose of, among other things, incorporating certain Financial Reporting Standards issued by the Mexican Council of Financial Reporting Standards, A.C., into the norms applicable to the preparation of the accounting of investment funds, investment fund operating companies, and investment fund share distribution companies, 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 4, 2018, and that, in order for investment funds, investment fund operating companies, and investment fund share distribution companies 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 INVESTMENT FUNDS AND THE PERSONS PROVIDING SERVICES TO THEM", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 4, 2018

SINGLE.- Article SINGLE TRANSITORY of the "Resolution Modifying the General Provisions Applicable to Investment Funds and the Persons Providing Services to Them", published in the Official Gazette of the Federation on January 4, 2018, and modified through the "Amending Resolution to the Resolution Modifying the General Provisions Applicable to Investment Funds and the Persons Providing Services to Them", published in said dissemination medium on November 15, 2018, is REFORMED, to read as follows:

"SINGLE.- The Financial Reporting 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 Reporting Standards, A.C. and referred to in paragraph 3 of Criterion A-2 "Application of Particular Standards" of Annexes 5, 6, and 7 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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