Clarifying Note on the Text of Annex 22.1.2, Series III, Subsection b) Regarding the General Balance Sheet (C-2) of the Criteria for Basic Consolidated Financial Statements

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DOF: 28/01/2019

CLARIFYING NOTE ON THE TEXT OF ANNEX 22

At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- SHCP.- Ministry of Finance and Public Credit.- CNSF.- National Commission of Insurance and Sureties.

CLARIFYING NOTE ON THE TEXT OF ANNEX 22.1.2., SERIES III, SUBSECTION B), REGARDING THE GENERAL BALANCE SHEET (C-2), OF THE CRITERIA RELATIVE TO THE BASIC CONSOLIDATED FINANCIAL STATEMENTS, OF THE MODIFICATORY CIRCULAR 12/18 OF THE SINGLE CIRCULAR FOR INSURANCE AND SURETIES, PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON DECEMBER 27, 2018

It says:

...

...

It should say:

Name of the Institution, Mutual Society or Holding Company

General Balance Sheet as of __________ of ________, 20

EXPRESSED IN PURCHASING POWER CURRENCY OF __________ OF __________ (1)

(1) This line item will be omitted if the economic environment is "non-inflationary"

Assets

Liabilities

Investments

Technical Reserves

Of Risks in Course

Securities and Operations with Derivative Products

Life Insurance

Accident and Health Insurance

Securities

Property Insurance

Governmental

Taken Reinsurance

Private Companies. Known Rate

Sureties in Force

Private Companies. Variable Income

Foreigners

Reserve for Obligations Pending Fulfillment

Dividends Receivable on Equity Securities

For Expired Policies and Occurred Claims pending Payment

(-)

Impairment of Securities

For Occurred and Unreported Claims and Adjustment Expenses

Allocated to Claims

For Funds in Administration

Investments in Securities Lent

For Premiums in Deposit

Restricted Securities

Contingency Reserve

Operations with Derivative Products

Reserve for Specialized Insurance

Catastrophic Risk Reserve

Debtor from Repo

Reserve for Labor Obligations

Credit Portfolio (Net)

Creditors

Current Credit Portfolio

Agents and Adjusters

Overdue Credit Portfolio

Losses in Administration Funds

(-)

Preventive Estimates for Credit Risk

Creditors for Surety Liabilities for Liabilities

Constituted

Various

Real Estate (Net)

Reinsurers and Surety Reinsurers

Insurance and Surety Institutions

Retained Deposits

Investments for Labor Obligations

Other Participations

Reinsurance and Surety Intermediaries

Availability

Operations with Derivative Products. Fair Value

Cash and Banks

(liability side) at the time of acquisition

Obtained Financing

Debtors

Debt Issuance

For Premiums

For Subordinated Obligations Not Susceptible to Convert into Shares

Debtor for Premium for Subsidy Property Damage

Other Credit Instruments

Owed by Dependencies and Entities of the Federal Public Administration

Financial Reinsurance Contracts

Premiums Receivable from Issued Sureties

Agents and Adjusters

Other Liabilities

Documents Receivable

Provision for Workers' Participation in Profit

Debtors for Liabilities

Provision for Tax Payment

Others

Other Obligations

(-)

Estimate for Write-offs

Deferred Assets

Sum of Liabilities

Reinsurers and Surety Reinsurers (Net)

Insurance and Surety Institutions

Equity Capital

Retained Deposits

Contributed Capital

Amounts Recoverable from Reinsurance

Paid Social Capital or Fund

(-)

Preventive Estimate of Credit Risks of

Foreign Reinsurers

Social Capital or Fund

Reinsurance and Surety Intermediaries

(-)

Social Capital or Fund Not Subscribed

(-)

Estimate for Write-offs

(-)

Social Capital or Fund Not Exhibited

(-)

Own Repurchased Shares

Permanent Investments

Subordinated Obligations of Mandatory Conversion to Capital

Subsidiaries

Associates

Earned Capital

Other Permanent Investments

Reserves

Legal

For Acquisition of Own Shares

Other Assets

Others

Furniture and Equipment (Net)

Valuation Surplus

Adjudicated Assets (Net)

Permanent Investments

Various

Results or Retained Earnings of Previous Years

Amortizable Intangible Assets (Net)

Result or Retained Earnings of the Period

Long-term Intangible Assets (Net)

Gain/Loss from Holding Non-Monetary Assets

Remeasurements of Defined Benefits to Employees

Controlling Interest

Non-controlling Interest

Sum of Equity

Sum of Assets

Sum of Liabilities and Equity

Order

Securities in Deposit

Funds in Administration

Liabilities for Sureties in Force

Recovery Guarantees

Received Claims Pending Verification

Contingent Claims

Paid Claims

Cancelled Claims

Recovery of Paid Claims

Fiscal Loss to Amortize

Reserve to Constitute for Labor Obligations

Recording Accounts

Operations with Derivative Products

Operations with Securities Granted as Loan

Guarantees Received from Derivatives

Guarantees Received from Repo

TRANSITORY PROVISIONS

SINGLE.- This Clarifying Note shall enter into force the day following its publication in the Official Gazette of the Federation.

This is made known to you, pursuant to articles 366, fraction II, 372, fractions VI and XLII, 373 and 381 of the Law of Insurance and Surety Institutions.

Respectfully,

Effective Suffrage. No Re-election.

Mexico City, January 17, 2019. - The President of the National Commission of Insurance and Sureties, Ricardo Ernesto Ochoa Rodríguez.- Rubric.

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