Amending Resolution to the Resolution Modifying General Provisions Establishing Accounting Criteria for Participants in the Derivatives Contract Market

DOF: 15/11/2018

AMENDING RESOLUTION to the Resolution Modifying the General Provisions Establishing the Accounting Criteria to Which Participants in the Derivatives Contract Market Will Be Subject, Published on January 4, 2018

At the margin, a seal with 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 the Fourteenth, first paragraph of the Rules to which participants in the derivatives contract market must be subject, as well as Articles 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 4, 2018, the Resolution Modifying the General Provisions Establishing the Accounting Criteria to Which Participants in the Derivatives Contract Market Will Be Subject was published in the Official Gazette of the Federation, with the aim of incorporating certain Financial Information Standards issued by the Mexican Council of Financial Information Standards, A.C., into the applicable norms for the preparation of accounting by clearing houses and liquidating members participating in the market for derivatives contracts traded on stock exchanges, and

That it is convenient to extend the deadline for its application, in order that the aforementioned clearing houses and liquidating members are able to adjust their accounting information systems, has resolved to issue the following:

AMENDING RESOLUTION to the "RESOLUTION MODIFYING THE GENERAL PROVISIONS ESTABLISHING THE ACCOUNTING CRITERIA TO WHICH PARTICIPANTS IN THE DERIVATIVES CONTRACT MARKET WILL BE SUBJECT", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 4, 2018

SINGLE. - Article SINGLE TRANSITORY of the "Resolution Modifying the General Provisions Establishing the Accounting Criteria to Which Participants in the Derivatives Contract Market Will Be Subject", published in the Official Gazette of the Federation on January 4, 2018, 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" and 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 paragraphs 3 of Criteria A-2 "Application of Particular Standards" of Annexes 1 and 2 that are modified by means of this instrument, will enter into force on January 1, 2020. "

TRANSITORY

SINGLE. - 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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