Errata to the Resolution modifying the General Provisions applicable to development organisms and development entities, published in the Second Section of the edition of January 16, 2023

Official Gazette of the Federation: 20/04/2023

Errata to the Resolution modifying the General Provisions applicable to development organisms and development entities, published in the Second Section of the edition of January 16, 2023

In Article 91, Section II, in the table, page 11, it says:

" Article 91.- . . .

II.

. . .

. . .

Stage 1

For credits that comply:

• Credits with ATR i = 1.

Stage 2

For credits that comply:

• Credits with ATR i > 1 and ATR i =3, or that fail to comply with some other assumption described in

stage 1 or 3.

Stage 3

For credits that comply:

• Credits with ATR i > 3 or when the credit is found in credit risk portfolio

stage 3 in accordance with the terms established in the Accounting Criteria, whichever occurs

first.

. . . "

It should say:

" Article 91.- . . .

II.

. . .

. . .

Stage 1

For credits that comply:

• Credits with ATR i 1.

Stage 2

For credits that comply:

• Credits with ATR i > 1 and ATR i 3, or that fail to comply with some other assumption described in the

stage 1 or 3

Stage 3

For credits that comply:

• Credits with ATR i > 3 or when the credit is found in credit risk portfolio

stage 3 in accordance with the terms established in the Accounting Criteria, whichever occurs

first.

. . . "

In Article 93, Item a), page 13, it says:

" Article 93.- . . .

a)

If ATR i

3 or Days Past Due = 90 , whichever occurs first,

then: PI i = 100 %

b)

. . .

. . . "

It should say:

Article 93.- . . .

a)

If ATR i

3 or Days Past Due 90 , whichever occurs first,

then: PI i = 100 %

b)

. . .

. . . "

In Article 100, Section I, page 17, it says:

" Article 100.- . . .

I.

When ATR i > 3 or Days Past Due = 90, whichever occurs first, then: Pl i = 100 %

II.

. . . "

It should say:

" Article 100.- . . .

I.

When ATR i > 3 or Days Past Due 90, whichever occurs first, then: Pl i = 100 %

II.

. . . "

In Article 111, Section III, first paragraph, page 23, it says:

" Article 111.- . . .

I. and II.

. . .

III.

When ATR i =3 and the credit belongs to the types of regime REA or PRO, then:

. . .

IV.

. . .

. . . "

It should say:

" Article 111.- . . .

I. and II.

. . .

III.

When ATR i 3 and the credit belongs to the types of regime REA or PRO, then:

. . .

IV.

. . .

. . . "

In ANNEX 28. GUIDELINES FOR THE CALCULATION OF CREDIT RESERVES FOR

CREDITS

CHARGED TO FEDERAL ENTITIES AND MUNICIPALITIES, Section II-D Definitions, concept " Average days of

delinquency with banking financial entities in the last 12 months " , page 147, it says.

Average days of

delinquency with

banking financial

entities in the

last 12 months

( Age not greater

than 2 months at the date

of rating;

information

corresponding to

some Credit

Information Company

(month-end))

Average number of days of delinquency that the borrower has with banking financial entities in

the last 12 months.

Where:

• NPSA12: Number of payments without days of delay of the federal entity or municipality with

banking financial entities in the last 12 months.

• NPCA12 i-j : Number of payments with i to j days of delay of the federal entity or municipality with

banking financial entities in the last 12 months.

• NPCA12 180 : Number of payments with 180 days or more of delay of the federal entity or

municipality banking financial entities of credit in the last 12 months.

Days Past Due : Number of calendar days at the calculation date, during which the borrower

has not settled in full the amount due in the originally agreed terms. This

variable must be expressed in a number that must be greater than or equal to zero.

Amount due: Amount that corresponds to be covered by the borrower in the agreed period. The amount

due must consider both the amount corresponding to the agreed period, as well as the amounts

due from previous unpaid periods, if any.

It should say:

Average days of

delinquency with

banking financial

entities in the

last 12 months

(Age not greater

than 2 months at the date

of rating;

information

corresponding to

some Credit

Information Company

(month-end))

Average number of days of delinquency that the borrower has with banking financial entities in

the last 12 months.

Where:

• NPSA12: Number of payments without days of delay of the federal entity or municipality with

banking financial entities in the last 12 months.

• NPCA12 i-j : Number of payments with i to j days of delay of the federal entity or municipality with

banking financial entities in the last 12 months.

• NPCA12 180 : Number of payments with 180 days or more of delay of the federal entity or

municipality banking financial entities of credit in the last 12 months.

Days Past Due : Number of calendar days at the calculation date, during which the borrower

has not settled in full the amount due in the originally agreed terms. This

variable must be expressed in a number that must be greater than or equal to zero.

Amount due: Amount that corresponds to be covered by the borrower in the agreed period. The amount

due must consider both the amount corresponding to the agreed period, as well as the amounts

due from previous unpaid periods, if any.

In ANNEX 32. " DETERMINATION OF THE TOTAL CREDIT SCORE FOR CREDITS CHARGED

TO LEGAL ENTITIES (OTHER THAN FEDERAL ENTITIES, MUNICIPALITIES AND FINANCIAL

ENTITIES) AND INDIVIDUALS WITH BUSINESS ACTIVITY, WITH NET INCOME OR

ANNUAL NET SALES GREATER THAN OR EQUAL TO THE EQUIVALENT IN NATIONAL CURRENCY TO 14

MILLION UDIs " , section IV.- " Definitions " , in the formula of the second definition " Percentage of

on-time payments with non-banking financial entities in the last 12 months " , page 207, it says:

" IV.- Definitions

Concept and

maximum

age

permissible at

the moment of

rating

(month-end)

Definition

. . . .

. . .

Percentage of

payments on

time with

entities

financial

non-banking in

the last 12

months

(Age not

greater than 2

months at the

date of

rating

(month-end);

information

corresponding

to some

Company

Information

Credit)

Percentage that represent the on-time payments of the total exposures of the borrower with entities

financial non-banking in the last 12 months.

Where:

• NPSAN : Number of payments without days of delay of the company with entities financial non-banking in

the last 12 months.

• NPCAN i-j : Number of payments with i to j days of delay of the company with entities financial non

banking in the last 12 months.

• NPCAN 180 : Number of payments with 180 days or more of delay of the company with entities financial

non-banking in the last 12 months.

Days Past Due : Number of calendar days at the date of the rating (month-end), during which the

borrower has not settled in full the Amount Due in the originally agreed terms. This

variable must be expressed as an integer greater than or equal to zero.

Amount Due : Amount that corresponds to be covered by the borrower in the agreed period. The Amount Due must

consider both the amount corresponding to the agreed period, as well as the amounts due from previous periods

unpaid, if any.

Rest of the

table . . .

Rest of the table. . . "

It should say:

" IV.- Definitions

Concept and

maximum

age

permissible at

the moment of

rating

(month-end)

Definition

. . . .

. . .

Percentage of

payments on

time with

entities

financial

non-banking in

the last 12

months

(Age not

greater than 2

months at the

date of

rating

(month-end);

information

corresponding

to some

Company

Information

Credit)

Percentage that represent the on-time payments of the total exposures of the borrower with entities

financial non-banking in the last 12 months.

Where:

• NPSAN : Number of payments without days of delay of the company with entities financial non-banking in

the last 12 months.

• NPCAN i-j : Number of payments with i to j days of delay of the company with entities financial non

banking in the last 12 months.

• NPCAN 180 : Number of payments with 180 days or more of delay of the company with entities financial

non-banking in the last 12 months.

Days Past Due : Number of calendar days at the date of the rating (month-end), during which the

borrower has not settled in full the Amount Due in the originally agreed terms. This

variable must be expressed as an integer greater than or equal to zero.

Amount Due : Amount that corresponds to be covered by the borrower in the agreed period. The Amount Due must

consider both the amount corresponding to the agreed period, as well as the amounts due from previous periods

unpaid, if any.

Rest of the

table . . .

Rest of the table. . . "

In Annex 38, SERIES A. " Criteria relative to the general accounting scheme for Fovissste and

Infonavit " , A-2 APPLICATION OF PARTICULAR STANDARDS, paragraphs 40, Item b) and 42, Item c), page 301,

it says:

" Accounts receivable from employers, Entities and Dependencies

The amount derived from the Contributions, and where applicable Deductions, referred to in criterion B-6

" Contributions in favor of workers " , when the right to collect arises in terms of the

applicable legislation, Fovissste and Infonavit, must initially recognize an account receivable

with the following counterparts:

a)

increasing the liability in the case of Contributions, attending to what is indicated in the

criterion B-6, or

b)

the credit portfolio in the case of Deductions, attending to what is established in the criterion

B-3, and where applicable, increasing the liability for the obligation to deliver the resources

coming from those credits assigned to financial entities. "

40

(Paragraph 41)

. . .

The following must be disclosed through notes to the financial statements:

a)

the collection actions carried out in the recovery of the account receivable

indicated in the two previous paragraphs;

b)

breakdown of the account receivable, distinguishing the amount corresponding to Contributions and

of Deductions. Likewise, the aging of the balance must be disclosed according to the

following periods; from 1 to 180 calendar days, from 181 to 365 calendar days, from 366 days

calendar to 2 years and more than 2 years;

c)

of the Deductions, the percentage they represent of the total credit portfolio, and

d)

amount of the allowance for uncollectibility or difficult collection. "

42

It should say:

" Accounts receivable from employers, Entities and Dependencies

The amount derived from the Contributions, and where applicable Deductions, referred to in criterion B-6

" Contributions in favor of workers " , when the right to collect arises in terms of the

applicable legislation, Fovissste and Infonavit, must initially recognize an account receivable

with the following counterparts:

a)

increasing the liability in the case of Contributions, attending to what is indicated in the

criterion B-6, or

b)

decreasing the credit portfolio in the case of Deductions, attending to what is

established in the criterion B-3, and where applicable, increasing the liability for the obligation to

deliver the resources coming from those credits assigned to financial entities. "

40

(Paragraph 41)

. . .

The following must be disclosed through notes to the financial statements:

a)

the collection actions carried out in the recovery of the account receivable

indicated in the two previous paragraphs;

b)

breakdown of the account receivable, distinguishing the amount corresponding to Contributions and

of Deductions. Likewise, the aging of the balance must be disclosed according to the

following periods : from 1 to 180 calendar days, from 181 to 365 calendar days, from 366 days

calendar to 2 years and more than 2 years;

c)

in the case of the Deductions, the percentage they represent of the total credit portfolio, and

d)

amount of the allowance for uncollectibility or difficult collection. "

42

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