Regulatory Alerts2024-06-13 | DOF 5730340Added
Modifications to the General Provisions on Accounting Records, Preparation and Presentation of Financial Statements for Participants in Retirement Savings Systems
The National Retirement Savings System Commission modifies accounting catalogs and guidelines to incorporate the new 'Siefore Básica 95-99' fund, which replaces the 'Siefore Básica 55-59' and begins operations on August 23, 2024. The amendments update article 20 to require administrators to adjust stock prices and compensate affected workers and investment societies within three business days of correcting retroactive accounting adjustments. Article 21 is revised to mandate that administrators cover all expenses arising from such errors, including compensation and stock price updates. Additional accounting guides and account catalogs are added to reflect these changes and ensure reliable financial reporting for retirement system participants.
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DOF: 13/06/2024
MODIFICATIONS to the General Provisions on the accounting records, preparation and presentation of financial statements to which participants in the Retirement Savings Systems must be subject
At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- TREASURY.- Ministry of
Finance and Public Credit.- National Commission of the Retirement Savings System.
MODIFICATIONS TO THE GENERAL PROVISIONS ON THE
ACCOUNTING RECORDS, PREPARATION AND PRESENTATION
OF FINANCIAL STATEMENTS TO WHICH
PARTICIPANTS IN THE RETIREMENT SAVINGS SYSTEMS
MUST BE SUBJECT
The
President of the National Commission of the Retirement Savings System, based on what is provided
in articles
1°, 2°, 5° fractions I, II, III, VII, XIII
bis and XVI, 12
fractions I, VI, VIII and XVI, 18, 84, 85, 86, 87
and 88 of the Law of the Retirement Savings Systems; 1°, 106, 107 and 108 of the Regulation of the Law of the
Retirement Savings Systems; 1, 2 fraction
III and 8th first paragraph of the Internal Regulation of the Commission
National of the Retirement Savings System, and
CONSIDERING
That as a result of the entry into force of the General Provisions establishing the investment regime to which the
Investment Specialized Societies of Funds for Retirement must be subject,
published in the Official Journal of the Federation on May 31, 2019, which contemplated
the change of the
multifund scheme (family of Investment Specialized Societies of Funds for Retirement-Siefores)
towards a lifecycle model (generational Siefores), implies that every five years a new
Siefore must be created for the youngest generation of workers, which will receive the resources deposited until
then in the Initial Basic Siefore, this action is known as the quinquennial transfer;
That as the date of the quinquennial transfer approaches and given that the Basic Siefore 55-59 disappears and
the Basic Siefore 95-99 is created which will begin operations on August 23, 2024, it is necessary to make
adjustments relative to the rules and accounting catalogs with the aim that Administrators are able to comply adequately with their obligations;
That for the purposes of the above, it is considered necessary to adjust the asset account catalogs of the
financial position statement, the account recording guides for financial position statement accounts and recording guides
in order accounts, in order to establish references to the Basic Siefore 95-99 in them;
That, in order to maintain adequate control of accounting information in financial matters, and to specify that
compensation for variations in the price of the share must also be made to the Siefores themselves, it is necessary to make an adjustment in the methodology of said calculation, as well as update the account catalogs for the
aggregation and formulation of financial statements of investment societies and accounting guide of operations for investment societies, in which this information is reflected;
That it is necessary to update the Guide Format for the preparation of financial statements, since
it currently does not reflect concepts that are already within the catalogs, however, it has not been
updated;
That in order for the accounting information presented to this Commission by Administrators,
Investment Societies and Operating Companies to be reliable, understandable and comparable, as established in
the Provisions being modified, it is necessary to make adjustments, updates and clarifications
that strengthen the Accounting Guide, complementing those accounting records that are currently reported
in a very general way, these updates will facilitate Participants in the
retirement savings systems to present this information with truthfulness, representativeness, objectivity,
verifiability, sufficiency and timeliness and on the other hand, will allow the regulated entities to maintain better
control of their accounting records;
That these modifications do not represent a cost for their implementation since they
only imply clarifications that will allow the regulated entities to better observe the applicable regulations since the concepts being clarified are already currently registered, so no additional
burdens are generated, and
That in terms of article 71 fourth paragraph of the General Law of Regulatory Improvement, and in accordance with what
determined by the National Commission for Regulatory Improvement through letter CONAMER/24/2334 dated May 27
2024 these modifications do not imply compliance costs for private parties, therefore
has deemed it appropriate to issue the following:
MODIFICATIONS AND ADDITIONS TO THE GENERAL PROVISIONS
ON THE
ACCOUNTING RECORDS, PREPARATION AND PRESENTATION
OF FINANCIAL STATEMENTS TO
WHICH PARTICIPANTS IN THE RETIREMENT SAVINGS SYSTEMS
MUST BE SUBJECT
SINGLE.- Articles 20, first paragraph; 21, first and second paragraphs; of Annex "A"
denominated
"Afore Account Catalog"
"Asset Account Catalog of the Financial Position Statement" the Account 1230, subaccounts 04 and 11; Account 1232, subaccount 10; Account 1233, subaccount
10; Account 1310, subaccount 10; . Account 5101, subaccount 10; Account 5106, subaccounts 10 and 31; the
Account 7106, subaccounts 01 and 02; Account
7107, subaccounts 01 and 02; Account 7124, subaccounts 01, 02,
03, 04, 05, 06, 07, 08 and 09; Account 7125, subaccount 01; in its format 7206, subaccounts 01 and 02; Account
7207, subaccounts 01 and 02; Account 7224 subaccounts 01, 02, 03, 04, 05, 06, 07, 08 and 09, and Account
7225
subaccount 01; of Annex "B" denominated "Account Recording Guides for Financial Position Statement Accounts"
"Guide for Recording Asset Accounts"
Account 1230, subaccounts 04 and 11; Account 1232,
subaccount 10; Account 1233, subaccount 10, and Account 1310, subaccount 10; of "Annex C" denominated
"Recording Guides for Result Accounts"
"Guide for Recording Creditor Result Accounts"
Account 5101, subaccount 10 and Account 5106, subaccounts 10 and 31; "Annex D" denominated
"Recording Guides in Order Accounts"
Account 7106 subaccounts 01 and 02; Account 7107, subaccounts
01 and 02;
Account 7124, subaccounts 01, 02, 03, 04, 05, 06, 07, 08 and 09, and Account 7125, subaccount 01;
"Annex L" denominated "Accounting Guide of Operations for Investment Societies"
the description
of operation 82.1.3 " " Annex N " denominated "Guide Format for the preparation of financial
statements"
account 5133 "Other prizes and rights / Other products" and Account 5133 "Foreign exchange result"; Added in Annex K " denominated "Account Catalog for the Aggregation and
Formulation of Financial Statements of Investment Societies"
Account 1309, subaccount 04, and the
Account 5133, subaccount 25; in "Annex L" denominated "Accounting Guide of Operations for
Investment Societies"
the descriptions of operation 37.3.1
"Recording of the provision for reimbursement
of daily costs or commissions"; 37.3.2 "Valuation of the provision for reimbursement of costs or commissions in
Currencies"; 37.3.3
"COLLECTION OF REIMBURSEMENT";
37.3.3.1
"When the reimbursement is received in pesos"; 37.3.3.2
"When the reimbursement is received in foreign currency"; 76.3 "Recording of the commission on balance due to adjustment in the price
of the shares representing the share capital of the Siefores" all with their respective accounts,
subaccounts and descriptions; 79.1.1 "YIELDS OF THE CHECKBOOKS" , "Interest to be paid for
management in checkbooks"; 82.1.3 "When settled in foreign currency. When a default is identified"; 82.2 "Defaults in the sale of investment assets"; 82.2.2 SETTLEMENT
"When the titles are delivered and the default is settled. The balance for Default is cancelled"; 82.2.3
"When settled in foreign currency"; 82.2.4 "Valuation for the next day"; 82.2.5 SETTLEMENT
"When the titles are delivered and the default is settled"; 89.1 "Default of Cash Flow Settlement by IFD"; 89.1.1 SETTLEMENT "Balance for Default of the receivable account is cancelled";
" 89.1.2 "Default of foreign currency cash flow settlement"; 89.1.2.1 "Valuation for the
next day"; 89.1.2.2 "Settlement"
"When the titles are delivered and the default is settled"; "Annex
O" denominated "Determination of Compensation to Affected Workers and to the Investment Society"
with a second paragraph, its first fraction and a formula,
to read as follows:
MODIFICATIONS TO THE GENERAL PROVISIONS ON THE ACCOUNTING RECORDS,
PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS TO WHICH
PARTICIPANTS IN THE RETIREMENT SAVINGS SYSTEMS
MUST BE SUBJECT
" Article 20.- In those cases where the Investment Society incurs in errors or omissions that
imply Retroactive Accounting Adjustments that have as a consequence an impact on the valuation of the
price of the shares representing its capital, the Administrator operating the Investment Society
must carry out the update of the same in the Stock Exchange in question, within a period that does not exceed
three business days counted from the day on which the correction was made, providing evidence to the
Commission within the same period. Likewise, the Administrator operating the Investment Society in question
must compensate the Affected Workers for the variations in the price of the share and in its case
compensate the impact on the Investment Society as provided in article 21 of these
general provisions, providing detailed evidence to this Commission. For this purpose, the
Investment Societies must be subject to what is provided in article 99 of the
Law.
...
...
...
...
...
..."
" Article 21.- In case of compensation to Workers or to the Investment Society, the
Administrator operating the Investment Society in question, must cover it, considering what is provided
in Annex O.
The Administrator must cover the expenses that arise in case the Investment Society
incurs in errors or omissions that imply Retroactive Accounting Adjustments, such as compensation to the
affected workers, compensation to the Investment Society, update of the price of the shares
representing its capital in the Stock Exchange or any other analogous one that is the denomination given, linked
with the corrections referred to in articles 19 and 20 of these provisions. "
" ANNEX " A "
AFORE ACCOUNT CATALOG
ASSET ACCOUNT CATALOG OF THE FINANCIAL POSITION STATEMENT
Account
Subaccount
Concept
...
...
...
1230
04
Investments in Negotiable Financial Instruments Basic Siefore 95-99
...
...
...
1230
11
Instrument to collect or sell Basic Siefore 95-99
...
...
...
1232
10
Basic Siefore 95-99
...
...
...
1233
10
Basic Siefore 95-99
...
...
...
1310
10
Basic Siefore 95-99
...
...
...
5101
10
Commissions on Balances Basic Siefore 95-99
...
...
...
Account
Subaccount
Concept
5106
10
For Valuation Basic Siefore 95-99
...
...
...
5106
31
For Sale Basic Siefore 95-99
...
...
...
7106
01
Basic Siefore 95-99
(number of shares)
7106
02
Basic Siefore 95-99 Complement in pesos
...
...
...
7107
01
Basic Siefore 95-99 (number of shares)
7107
02
Basic Siefore 95-99 Complement in pesos
...
...
...
7124
01
Basic Siefore 95-99 Retirement
7124
02
Basic Siefore 95-99 Old Age and Disability Insurance
7124
03
Basic Siefore 95-99
Social Fee
7124
04
Basic Siefore 95-99 Previous SAR
7124
05
Basic Siefore 95-99 IMSS Voluntary Savings
7124
06
Basic Siefore 95-99 SAR ISSSTE 1992
7124
07
Basic Siefore 95-99 RVC ISSSTE
7124
08
Basic Siefore 95-99 ISSSTE Solidarity Savings Contributions
7124
09
Basic Siefore 95-99 ISSSTE Voluntary Savings
...
...
...
7125
01
Complement in pesos Basic Siefore 95-99
...
...
...
7206
01
Number of shares Basic Siefore 95-99
7206
02
Complement in pesos Basic Siefore 95-99
...
...
...
7207
01
Number of shares Basic Siefore 95-99
7207
02
Complement in pesos Basic Siefore 95-99
...
...
...
7224
01
Retirement Basic Siefore 95-99
7224
02
Old Age and Disability Insurance Basic Siefore 95-99
7224
03
Social fee Basic Siefore 95-99
7224
04
Previous SAR Basic Siefore 95-99
7224
05
IMSS Voluntary Savings Basic Siefore 95-99
7224
06
SAR ISSSTE 1992 Basic Siefore 95-99
7224
07
RCV ISSSTE Basic Siefore 95-99
7224
08
ISSSTE Solidarity Savings Contributions Basic Siefore 95-99
7224
09
ISSSTE Voluntary Savings Basic Siefore 95-99
...
...
...
7225
01
Basic Siefore 95-99 Complement in pesos
...
...
..."
... "
" ANNEX B
ACCOUNT RECORDING GUIDES FOR FINANCIAL POSITION STATEMENT ACCOUNTS
GUIDE FOR RECORDING ASSET ACCOUNTS
Account
Subaccount
Concept
Description
...
...
...
...
1230
04
Investments in
Negotiable Financial
Instruments Basic Siefore
95-99
The investments of excess treasury in the
" Basic Siefore 95-99 " in financial instruments whose objective
is to invest with the purpose of obtaining a profit between the price
of purchase and sale, that is, as a function of the administration
of the Market risks of said instrument in accordance with
the current applicable standard.
The amount of the difference by valuation at fair value of the investments in negotiable financial instruments
in the " Basic Siefore 95-99 " will be recorded,
which will be determined between the previous book value against its fair value (at the
date of valuation), which must be recorded in the statement of
results of the period in which it occurs or, in its case,
recognizing in the OCI those instruments that are not
negotiated in the short term, in accordance with the current applicable Standard.
...
...
...
...
1230
11
Instrument to collect or
sell Basic Siefore 95- 99
The investments of excess treasury in the
" Basic Siefore 95-99 " in financial instruments whose objective
is to collect contractual cash flows by principal and interest collections, or to obtain a profit on their sale, when
this is convenient. In their recording or initial recognition valuation they must be valued at their fair value
in accordance with the current applicable Standard. The investment
must be recognized at the price of the agreed consideration from the
date of agreement.
The amount of the difference by valuation at fair value of the investments in Financial Instruments for
Collect or Sell in the " Basic Siefore 95-99 " will be recorded,
which will be determined between the previous book value
against its fair value (at the
date of valuation), which must be recorded within the OCI in accordance with the current applicable Standard, before
affecting OCI, the following items must affect net profit or loss and the value of the FVOCI: -Accrued interest on the
basis of their effective interest rate,-foreign exchange fluctuations at the
moment they occur and - decreases in value that are
attributable to impairment from expected credit losses of the
FVOCI.
...
...
...
...
1232
10
Basic Siefore 95-99
The investment made by the Administrator in the
" Basic Siefore 95-99 " will be recorded, considering at least the required amount
in accordance with what is stated in the current regulation issued by
the CONSAR, without exceeding the maneuver margin defined by
the Administrator to face fluctuations in the value of
the funds. This investment will be considered within the item of
" permanent investments in shares " valued at their acquisition cost based on the participation method, recognizing
its valuation effect in the statement of results "Participation
in the results of subsidiaries", as established by the NIFs
that are applicable to it.
1233
10
Basic Siefore 95-99
The investment made by the Administrator in the
" Basic Siefore 95-99 " for the amount of the fixed minimum capital paid
in compliance with the current regulation issued by the
CONSAR. This investment will be considered within the item of
" permanent investments in shares " valued at their acquisition cost based on the participation method, recognizing
its valuation effect in the statement of results "Participation
in the results of subsidiaries" as established by the NIFs
that are applicable to it.
1310
10
Basic Siefore 95-99
Pending commission receivables for services
provided by the administration of the individual accounts of the
workers of the " Basic Siefore 95-99 " will be recorded, according to the
authorized percentage, in accordance with what is established in the
current regulation and in the corresponding NIF.
...
...
...
...
..."
" ANNEX C
RECORDING GUIDES FOR RESULT ACCOUNTS
GUIDE FOR RECORDING CREDITOR RESULT ACCOUNTS
Account
Subaccount
Concept
Description
...
...
...
...
5101
10
Commissions on Balances Basic Siefore 95-99
...
...
...
5106
10
For Valuation Basic Siefore 95-99
...
...
...
... 5106
31
For Sale Basic Siefore 95-99
..."
" ANNEX D
RECORDING GUIDES IN ORDER ACCOUNTS
Acct.
Sub
Acct.
Account of
debtor nature
Acct.
Sub
Acct.
Account of
creditor nature.-
CONTRA-ACCOUNT
Description
...
...
...
...
...
...
...
7106
01
Basic Siefore
95- 99 (number of
shares)
7206
01
Number of
shares Basic Siefore
95-99
The number of shares of
Siefore 95-99 subscribed by a third party
(different from the Administrator) will be recorded.
7106
02
Basic Siefore
95- 99 Complement in
pesos
7206
02
Complement in
pesos Basic Siefore
95-99
The complement in pesos that
added to the number of shares of the account
above, reports the balance at nominal value of
the shares of " Basic Siefore 95-99 " at the
date of issuance of the information.
...
...
...
..
...
...
...
7107
01
Basic Siefore
95- 99 (number of
shares)
7207
01
Number of
shares Basic Siefore
95-99
The value of the shares of which
the Afore participates in the Basic Siefore
95- 99 will be recorded.
7107
02
Basic Siefore
95- 99 Complement in
pesos
7207
02
Complement in
pesos Basic Siefore
95-99
The complement in pesos that its
added to the number of shares of the account
above, reports the balance at nominal value of
the shares of " Basic Siefore 95-99 " at the
date of issuance of the information.
...
...
...
...
...
...
7124
01
Basic Siefore
95- 99 Retirement
7224
01
Retirement Basic Siefore
95-99
The value of shares of the
workers or affiliates generated by the
purchase and sale of shares in the " Basic Siefore
95-99 " in the " Retirement account " will be recorded,
operated in the worker database administered by the Afore. This account
will report the balance in shares managed by the AFORE in this Siefore.
7124
02
Basic Siefore
95- 99 Old Age and
Disability Insurance.
7224
02
Old Age and Disability
Insurance Basic Siefore
95-
99
The value of shares of the
workers or affiliates generated by the
purchase and sale of shares in the " Basic Siefore
95-99 " in the " Old Age and Disability Insurance account " will be recorded,
operated in the worker database administered by the
Afore. This account will report the balance in
shares managed by the AFORE in this Siefore.
7124
03
Basic Siefore
95- 99 Social Fee.
7224
03
Social fee Basic Siefore
95-99.
The value of shares of the
workers or affiliates generated by the
purchase and sale of shares in the " Basic Siefore
95-99 " in the " Social Fee account " will be recorded,
operated in the worker database administered by the Afore. This account
will report the balance in shares managed by
the AFORE in this Siefore.
7124
04
Basic Siefore
95- 99 Previous SAR
7224
04
Previous SAR
Basic Siefore
95-
99
The value of shares of the
workers or affiliates generated by the
purchase and sale of shares in the " Basic Siefore
95-99 " in the " Previous SAR account " will be recorded,
operated in the worker database administered by the Afore. This account
will report the balance in shares managed by the AFORE in this Siefore.
7124
05
Basic Siefore
95- 99 Voluntary
Savings IMSS
7224
05
Voluntary Savings
IMSS Basic Siefore
95-99
The number of shares of the
workers or affiliates generated by the
purchase and sale of shares in the " Basic Siefore
95-99 " in the " IMSS Voluntary Savings account " will be recorded,
operated in the worker database administered by the
Afore. This account will report the balance in
shares managed by the AFORE in this Siefore.
7124
06
Basic Siefore
95- 99 SAR ISSSTE
1992
7224
06
SAR ISSSTE 1992
Basic Siefore
95-
99
The number of shares of the
workers or affiliates generated by the
purchase and sale of shares in the " Basic Siefore
95-99 " in the " SAR ISSSTE
1992 account " will be recorded, operated in the database of
workers administered by the Afore. This
account will report the balance in shares
managed by the AFORE in this Siefore.
7124
07
Basic Siefore
95- 99 RCV ISSSTE
7224
07
RCV ISSSTE
Basic Siefore
95-
99
The number of shares of the
workers or affiliates generated by the
purchase and sale of shares in the " Basic Siefore
95-99 " in the " RVC ISSSTE account " will be recorded,
operated in the worker database administered by the Afore. This
account will report the balance in shares managed by the AFORE in this Siefore.
7124
08
Basic Siefore
95- 99 Contributions of
Solidarity Savings
ISSSTE
7224
08
Contributions of
Solidarity Savings
ISSSTE Basic Siefore
95-99
The number of shares of the
workers or affiliates generated by the
purchase and sale of shares in the " Basic Siefore
95-99 " in the " Contributions
of Solidarity Savings ISSSTE account " will be recorded, operated in the
worker database administered by the
Afore. This account will report the balance in
shares managed by the AFORE in this Siefore.
7124
09
Basic Siefore
95- 99 Voluntary
Savings ISSSTE
7224
09
Voluntary Savings
ISSSTE Basic Siefore
95-99
The number of shares of the
workers or affiliates generated by the
purchase and sale of shares in the " Basic Siefore
95-99 " in the " Voluntary Savings ISSSTE account " will be recorded, operated in the
database of workers administered by the
Afore. This account will report the balance in
shares managed by the AFORE in this Siefore.
...
...
..."
Afore. This account will report the balance in
shares managed by the AFORE in this
Siefore.
...
...
...
...
...
...
...
7125
01
Siefore Basic 95-99 Peso Complement
7225
01
Siefore Basic 95-
99 Peso Complement
The peso complement will be registered that,
when added to the number of shares of the
subaccounts of the "Shares
managed on behalf of workers" account,
reports the total nominal value balance in pesos
of such shares in the "Siefore Basic 95-99"
on the date of issuance of the financial
information or its publication.
...
...
...
...
...
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...
ANNEX K:
ACCOUNT CATALOG FOR THE GROUPING AND FORMULATION OF FINANCIAL
STATEMENTS OF
INVESTMENT COMPANIES
Account
Subaccount
Concept Proposal
...
...
...
13
0
GROUP 13: DIVERSIFIED DEBTORS
...
...
...
1309
04
Reimbursements for costs or commissions of Foreign Variable Income
...
...
...
51
0
Group 51: Creditor income accounts
...
...
...
5133
25
Reimbursement of costs or commissions Foreign Variable Income
...
...
..."
ANNEX L
ACCOUNTING GUIDE FOR OPERATIONS FOR INVESTMENT COMPANIES
NATIONAL COMMISSION OF THE RETIREMENT SAVINGS SYSTEM
ANNEX L. ACCOUNTING GUIDE FOR OPERATIONS FOR INVESTMENT COMPANIES
Description of the
operation
DEBIT
CREDIT
Description of the
operation
Acct.
Sub
Acct.
Name
Acct.
Sub
Acct.
Name
STARTUP OPERATIONS OF THE SIEFORE
37.- COLLECTION OF DIVIDENDS
...
37.3.1 Registration of the
provision of the
cost or commission reimbursement daily
Registration of the provision
of the daily reimbursement
of the Administrator of the
Vehicle to the Siefore
for the costs or
commissions for
management.
1309
04
REIMBURSEMENTS AND
OTHER INTERESTS
Reimbursements for costs
or commissions of Foreign
Variable Income
5133
25
OTHER PRODUCTS
Reimbursement of costs or
commissions Foreign Variable
Income
Registration of the daily reimbursement
of the Administrator
of the Vehicle to the Siefore
for the costs or
commissions for management.
37.3.2 Valuation of the
provision of the
cost or commission reimbursement in Foreign Currency
If applicable, registration of
the exchange gain,
updating the
receivable account for the
reimbursement, using
the new exchange rate in force of the
price vector.
1309
04
REIMBURSEMENTS AND
OTHER INTERESTS
Reimbursements for costs
or commissions of Foreign
Variable Income
5133
XX
OTHER PRODUCTS
(Use the corresponding
subaccount)
If applicable, registration of
the exchange gain.
(If the new exchange rate in force for the
next day of the price vector is greater than the
exchange rate in force
reported in the price vector of the
previous day).
If applicable, registration of
the exchange loss.
(If the new exchange rate in force for the
next day of the price vector is less than the
exchange rate in force
reported in the price vector of the
previous day).
5133
XX
OTHER PRODUCTS
(Use the corresponding
subaccount)
1309
04
REIMBURSEMENTS AND OTHER
INTERESTS
Reimbursements for costs or
commissions of Foreign
Variable Income
Updating of the
receivable account for the
amount of the reimbursement,
using the new exchange rate in force for
the next day of the
price vector.
37.3.3 COLLECTION OF
THE REIMBURSEMENT
On the day the accumulated amount of the
reimbursement is received
37.3.3.1 When the
reimbursement is received
in pesos
Registration of the collection of the
reimbursement
1301
01
LIQUIDATOR
Liquidation same day
1309
04
REIMBURSEMENTS AND OTHER
INTERESTS
Reimbursements for costs or
commissions of Foreign
Variable Income
Registration of the
cancellation of the
receivable account for the amount
of the reimbursement.
37.3.3.2 When the
reimbursement is received
in foreign currency
Registration of the total amount
to be received,
using the exchange rate in force in its
case, reported in the
last known price vector (the
one received the previous
day).
1103
XX
BANKS FOREIGN CURRENCIES
(Use corresponding subaccount)
1309
04
REIMBURSEMENTS AND
OTHER
INTERESTS
Reimbursements for costs or
commissions of Foreign
Variable Income
Registration of the
cancellation of the
receivable account for the amount
of the reimbursement.
Registration of the number of
units of the currency received by the
operation of the collection of the
reimbursement
7115
XX
BANKS FOREIGN CURRENCIES
(Use the corresponding subaccount)
7215
XX
BANKS FOREIGN CURRENCIES
(Use the corresponding subaccount)
...
...
...
...
...
...
...
...
76.- PROVISION AND PAYMENT OF COMMISSIONS ON BALANCE
...
76.3 Registration of the
commission on balance
by adjustment in the price
of the shares
representative of the
share capital of the
Siefores.
If applicable, registration of
the adjustment in the commission
on balance by
undervaluation in the
price of the share
(when the correct price was higher).
5230
02
GENERAL EXPENSES
Commissions on balances
Workers
1301
01
LIQUIDATOR
Liquidation same day
If applicable, registration of
the adjustment in the commission
on balance by
overvaluation in the
price of the share
(when the correct price was lower)
Note: The registration
must be made when
the adjustment is made in the
balance of the
commissions, with the
purpose that these accounting
accounts record what
effectively has been
paid for the concept
of commissions.
1301
01
LIQUIDATOR
Liquidation same day
5230
02
GENERAL EXPENSES
Commissions on balances
Workers
...
...
...
...
...
...
...
...
79.- RETURNS FROM CHECKING ACCOUNTS
...
79.1.1 Interest to
be paid for management in
checking accounts
The interest to be paid
generated by management
of the checking accounts are accrued.
5230
20
GENERAL EXPENSES
Other
2101
21
CREDITORS
Other payables
The interest to be paid
generated by management
of the checking accounts are accrued.
The payment of the interest paid
for management in the
checking accounts is registered.
2101
21
CREDITORS
Other payables
1301
01
LIQUIDATOR
Liquidation same day
Registration of the
cancellation of the
payable account for the
interest for management in the
checking accounts.
...
...
...
...
...
...
...
...
82.- DEFAULTS IN THE PURCHASE - SALE OF FINANCIAL INSTRUMENTS
82.1.- DEFAULTS IN THE PURCHASE OF FINANCIAL INSTRUMENTS
...
82.1.3 When it is
settled in foreign currency
When a
default is identified
Registration of the liability for
the amount paid by the
operation, valued in
pesos with the exchange rate
corresponding.
2108
XX
CURRENCIES TO
DELIVER
(Use corresponding subaccount)
1103
BANKS FOREIGN CURRENCIES
The 24-hour settlement payable account
is transferred to the
liquidator.
Registration in case of
excess in the Bank account.
The balance of the Bank account
foreign currencies
is transferred to
reserved deposits
for the payment of
future commitments
valued at the exchange rate of the vector.
1105
XX
RESERVED DEPOSITS
FOR THE PAYMENT OF
FUTURE COMMITMENTS IN FOREIGN CURRENCY
(Use corresponding subaccount)
2101
20
CREDITORS
For defaults
The balance of the reserved deposits account
for the payment of future commitments is transferred to
the default account valued
at the corresponding exchange rate.
Registration of the number in
units of the currency.
7215
XX
BANKS, FOREIGN CURRENCIES
(Use the corresponding subaccount)
7115
XX
BANKS, FOREIGN CURRENCIES
(Use the corresponding subaccount)
7117
7218
XX
XX
RESERVED DEPOSITS FOR THE
PAYMENT OF
FUTURE COMMITMENTS IN FOREIGN
CURRENCIES,
FOREIGN
CURRENCY
(Use the corresponding subaccount)
CURRENCIES TO
DELIVER
(Use the corresponding subaccount)
7217
7118
XX
XX
RESERVED DEPOSITS FOR THE
PAYMENT OF FUTURE COMMITMENTS
IN FOREIGN CURRENCIES,
FOREIGN CURRENCY
(Use the corresponding subaccount)
CURRENCIES TO DELIVER
(Use the corresponding subaccount)
It is entered into the account
of reserved deposits
for the payment of future commitment
82.2- DEFAULTS IN THE SALE OF INVESTMENT OBJECT ASSETS
...
82.2.2 Settlement
When the titles are delivered and the
default is settled.
The balance for
Default is cancelled.
1301
01
LIQUIDATOR
Liquidation same day
1301
or
1301
20
21
LIQUIDATOR
For defaults
LIQUIDATOR
Defaults for
Interest, dividends,
prizes or rights
The payable account for
defaults is settled
82.2.3 When it is
settled in foreign currency
When a
default is identified
The 24-hour settlement receivable account
is transferred to
defaults.
1301
20
LIQUIDATOR
For defaults
1103
XX
BANKS FOREIGN CURRENCIES
(Use corresponding subaccount)
The foreign currency bank account
is transferred to
Defaults.
The order accounts are maintained
of the units of the
currencies received
by the sale
operation
7116
7215
XX
XX
CURRENCIES TO RECEIVE
(Use corresponding subaccount)
BANKS, FOREIGN CURRENCIES
(Use corresponding subaccount)
7216
7115
XX
XX
CURRENCIES TO RECEIVE
(Use corresponding subaccount)
BANKS, FOREIGN CURRENCIES
(Use corresponding subaccount)
The foreign currency bank account is
transferred to currencies to
receive
82.2.4 Valuation for
the next day
The Exchange Rate
rises:
Registration of the
exchange gain by
valuation, using
the new exchange rate reported by
the price vector for
the next day.
The Exchange Rate
falls:
Registration of the exchange
loss by the
valuation of the total amount
to be settled,
using the new exchange rate reported
by the price vector for
the next day.
1301
5133
20
XX
LIQUIDATOR
For defaults
OTHER PRODUCTS
(Use corresponding subaccount)
5133
1301
XX
20
OTHER PRODUCTS
(Use corresponding subaccount)
LIQUIDATOR
For defaults
Registration of the exchange
gain by the
valuation of the total amount
to be settled, using
the new exchange rate
reported by the price
vector for the
next day.
82.2.5 Settlement
When the titles are delivered and the
default is settled.
1103
XX
BANKS FOREIGN CURRENCIES
(Use corresponding subaccount)
1301
20
LIQUIDATOR
For defaults
The currencies are settled for the
default.
The balance for
Default is cancelled
valued at the exchange rate
of the price vector.
7115
XX
BANKS, FOREIGN CURRENCIES
(Use corresponding subaccount)
7215
XX
B ANKS, FOREIGN CURRENCIES
(Use corresponding subaccount)
The currency to receive account is
transferred to
banks in foreign currency
Registration of the number of
units in currencies
when the
default is settled
7216
XX
CURRENCIES TO RECEIVE
(Use corresponding subaccount)
7116
XX
D IVAS TO RECEIVE
(Use corresponding subaccount)
- DEFAULT OF CASH FLOW SETTLEMENT BY IFD
89.1 Default of
cash flow settlement by IFD
When a
default is identified
The receivable account
is transferred to the
default account,
depending on the case
of the IFD.
1301
21
LIQUIDATOR
Defaults for
Interest, dividends,
prizes or rights
1301
01
LIQUIDATOR
Liquidation same day
The liquidator account
of the swap coupon cut is transferred to a
receivable account for
Defaults.
The payable account
is transferred to the default account
depending on the case
of the IFD Swap.
1301
01
LIQUIDATOR
Liquidation same day
2101
20
CREDITORS
For defaults
The liquidator account
of the swap coupon cut is transferred to a
payable account for
Defaults.
89.1.1 SETTLEMENT
The balance for
Default of the
receivable account is cancelled
1301
01
LIQUIDATOR
Liquidation same day
1301
21
LIQUIDATOR
Defaults for
Interest, dividends,
prizes or rights
The receivable account for
defaults is settled.
The balance for
Default of the
payable account is cancelled
2101
20
CREDITORS
For defaults
1301
01
LIQUIDATOR
Liquidation same day
The payable account for
defaults is settled.
89.1.2 Default of
cash flow settlement in foreign
currency
When a
default is identified
1301
LIQUIDATOR
1103
BANKS FOREIGN CURRENCIES
The liquidator account
is transferred to
Defaults
The receivable account
is transferred to the
default account,
depending on the case
of the IFD
21
Defaults for
Interest, dividends,
prizes or rights
XX
(Use corresponding subaccount
The registration of the number of
units in currencies is cancelled
when the
default is known
7215
XX
BANKS, FOREIGN CURRENCIES
(Use corresponding subaccount)
7115
XX
BANKS, FOREIGN CURRENCIES
(Use corresponding subaccount)
The registration of the number of currencies
used for the collection
of the operation is cancelled
The payable account
is transferred to the default account
depending on the case
of the IFD
1103
XX
BANKS FOREIGN CURRENCIES
(Use corresponding subaccount
2101
20
CREDITORS
For defaults
The foreign currency bank account
is transferred to
Defaults.
The registration of the number of
units in currencies
is cancelled
when the
default is known
7115
XX
BANKS, FOREIGN CURRENCIES
(Use corresponding subaccount)
7215
XX
BANKS, FOREIGN CURRENCIES
(Use corresponding subaccount)
The registration of the number of currencies
used for the collection
of the operation is cancelled
89.1.2.1 VALUATION
FOR THE NEXT
DAY
The Exchange Rate
rises:
Registration of the
exchange gain by
valuation, using
the new exchange rate reported by
the price vector for
the next day.
1301
21
LIQUIDATOR
Defaults for
Interest,
dividends, prizes
or rights
5133
XX
OTHER PRODUCTS
(Use corresponding subaccount)
Registration of the exchange
gain by the
valuation of the total amount
to be settled, using
the new exchange rate
reported by the price
vector for the
next day.
The Exchange Rate
falls:
Registration of the exchange
loss by the
valuation of the total amount
to be settled,
using the new exchange rate reported
by the price vector for
the next day.
5133
XX
OTHER PRODUCTS
(Use corresponding subaccount)
1301
21
LIQUIDATOR
Defaults for
Interest, dividends,
prizes or rights
89.1.2.2 SETTLEMENT
When the titles are delivered and the
default is settled
The balance for
receivable account of
Default is cancelled
valued at the exchange rate
of the price vector
1103
XX
BANKS FOREIGN CURRENCIES
(Use corresponding subaccount)
1301
21
LIQUIDATOR
Defaults for
Interest, dividends,
prizes or rights
The settlement of the
receivable account for
defaults to the settlement of the
currencies is registered.
Registration of the number of
units in currencies
when the
default is settled
7115
XX
BANKS, FOREIGN CURRENCIES
(Use corresponding subaccount)
7215
XX
BANKS, FOREIGN CURRENCIES
(Use corresponding subaccount)
The balance for
payable account of
Default is cancelled
valued at the exchange rate
of the price vector
2101
20
CREEEDORS
For defaults
1103
XX
BANKS FOREIGN CURRENCIES
(Use corresponding subaccount)
The settlement of the
payable account for
defaults to the settlement of the currencies is registered
Registration of the number of
units in currencies
when the
default is settled
7215
XX
BANKS, FOREIGN CURRENCIES
(Use corresponding subaccount)
7115
XX
BANKS, FOREIGN CURRENCIES
(Use corresponding subaccount)
..."
" Annex N:
Guide format for the preparation of financial statements
NATIONAL COMMISSION OF THE RETIREMENT SAVINGS SYSTEM
Annex N: Guide format for the preparation of financial statements
NAME OF THE SPECIALIZED INVESTMENT SOCIETY FOR RETIREMENT FUNDS
TYPE OF INVESTMENT SOCIETY
INTEGRAL INCOME STATEMENT
(Figures in thousands of pesos)
For the periods ending XX of XXXXXXXXXX of:
201#
201#
...
...
...
...
...
...
...
...
5133
Other prizes and rights / Other products (Subaccounts from 7 to
Interest, dividends, prizes and
rights
...
...
...
...
5133
Exchange result / Other products (Subaccounts from 1 to 6, and from 34 to 91)
...
... .
...
...
...
...
.
...
...
...
...
."
" ANNEX O
DETERMINATION OF COMPENSATION TO AFFECTED WORKERS
AND TO THE INVESTMENT SOCIETY
...
I.
...
II.
...
III.
...
For the calculation of compensation to the Investment Societies affected by variations in the price
of the share as provided in article 21 of these general provisions,
the Administrator operating the Investment Society in question must compute this amount
considering the following:
I.
If the corrected share price was higher and the Investment Society sold shares
representative of capital, the Administrator must compensate the affected Investment Society
with the amount resulting from multiplying the price differential by the number of shares sold
to the worker. The following formula shows algebraically the previous mechanism:
Formula 1.- Calculation of Compensation to the Investment Society for undervaluation
Where:
Q: Amount of Compensation to the Investment Society
P 0 : Initial Price of the share
P 1 : Corrected Price of the share
N: Number of shares sold by the Investment Society "
TRANSITORY
UNIQUE.- These modifications and additions to the General Provisions on the
registration of accounting, preparation and presentation of financial statements to which the
participants in the Retirement Savings Systems must be subject, will enter into force on the next business day following their
publication in the Official Journal of the Federation, with the exception of the following:
I.
The provisions in Annexes A, B, C and D will enter into force on August 23, 2024;
II.
The provisions in Annexes K and L will enter into force on July 12, 2024, before the expiration of
this deadline, the Commission may carry out an integration test of the information provided in
fraction XXIX of the SEVENTH of the General Rules to which the information
provided by retirement fund administrators, specialized investment societies for retirement funds,
receiving entities and operators of the National SAR Database
must be subject to the National Commission of the Retirement Savings System.
With the entry into force of these modifications, all those provisions that
contravene these modifications and additions are abrogated.
Mexico City, June 03, 2024. - The President of the National Commission of the Retirement Savings
System,
Mstr. Julio Cesar Cervantes Parra. - Initials.
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CONSULT
BY DATE
Do
Lu
Ma
Mi
Ju
Vi
Sá
INDICATORS
Exchange Rate and Rates as of 25/08/2026
DOLLAR
16.9647 UDIS
8.807141 CCP
6.12% CCP-UDIS
4.72% CPP
5.09% TIIE 28 DAYS
6.7559% TIIE 91 DAYS
6.7931% TIIE 182 DAYS
6.8474% TIIE DE FONDEO
6.50%
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SURVEYS
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