Amending Resolution to the Resolution Modifying General Prudential, Accounting, and Information Requirements for the National Financial Development Entity for Agriculture, Rural, Forest, and Fisheries Development

DOF: 09/11/2020

AMENDING RESOLUTION TO THE RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS IN PRUDENTIAL, ACCOUNTING, AND INFORMATION REQUIREMENT MATTERS APPLICABLE TO THE NATIONAL FINANCIAL DEVELOPMENT ENTITY FOR AGRICULTURE, RURAL, FOREST, AND FISHERIES DEVELOPMENT

At the margin, a seal with the National Coat of Arms, which says: 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 52, first paragraph of the Organic Law of the National Financial Development Entity for Agriculture, Rural, Forest, and Fisheries Development, 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 that modifies the General Provisions in Prudential, Accounting, and Information Requirement Matters Applicable to the National Financial Development Entity for Agriculture, Rural, Forest, and Fisheries Development was published in the Official Gazette of the Federation, with the purpose of, among other things, incorporating certain Financial Information Standards issued by the Mexican Council of Financial Information Standards, A.C., into the standards applicable to the preparation of the accounting of the National Financial Development Entity for Agriculture, Rural, Forest, and Fisheries Development;

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 the National Financial Development Entity for Agriculture, Rural, Forest, and Fisheries Development would be able to adjust its accounting information systems, and

That as a result of the current situation in which the National Financial Development Entity for Agriculture, Rural, Forest, and Fisheries Development has reduced its 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 specify the times in which human and technical resources can be allocated to implement the entry into force of the Financial Information Standards referred to in the first paragraph of these considerations, it has resolved to issue the following:

AMENDING RESOLUTION TO THE "RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS IN PRUDENTIAL, ACCOUNTING, AND INFORMATION REQUIREMENT MATTERS APPLICABLE TO THE NATIONAL FINANCIAL DEVELOPMENT ENTITY FOR AGRICULTURE, RURAL, FOREST, AND FISHERIES DEVELOPMENT", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 4, 2018

SINGLE. The SECOND TRANSITORY ARTICLE of the "Resolution that modifies the General Provisions in Prudential, Accounting, and Information Requirement Matters Applicable to the National Financial Development Entity for Agriculture, Rural, Forest, and Fisheries Development", 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:

"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 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 4 of Criterion A-2 "Application of Particular Standards" of Annex 10, which is modified by means of this instrument, will enter into force on January 1, 2022."

TRANSITORY. SINGLE. 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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