Modifying Resolution of the Resolution Modifying the General Provisions Applicable to Development Agencies and Entities, Published on January 16, 2023

DOF: 16/04/2024

MODIFYING RESOLUTION OF THE RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO DEVELOPMENT AGENCIES AND DEVELOPMENT ENTITIES, PUBLISHED ON JANUARY 16, 2023

A seal with the National Coat of Arms appears at the margin, which reads: 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 98 Bis and 125, fifth paragraph of the Credit Institutions Law; 33, first paragraph of the Law of the National Institute for Consumer Protection for Workers; 66, fractions II and IV of the Law of the National Housing Fund for Workers; 190, second paragraph of the Law of the Social Security and Services Institute for State Workers, as well as 4, fractions II, IV, V, XXXVI and XXXVIII, and 16, fraction I of the Law of the National Banking and Securities Commission, and

CONSIDERING

That on January 16, 2023, the "Resolution Modifying the General Provisions Applicable to Development Agencies and Development Entities" was published in the Official Gazette of the Federation, with the purpose of incorporating certain Financial Information Standards issued by the Mexican Council for Financial Reporting Standards, A.C., into the norms regarding accounting criteria, portfolio classification, approval, dissemination and content of financial statements, regulatory reports and disclosure of financial information; said modification will enter into force on January 1, 2024, and

That it is necessary to adjust the Fourth Transitory Article of the aforementioned modifying resolution regarding the submission of basic consolidated quarterly and annual financial statements corresponding to the period concluded on December 31, 2024, to converge the dates contained in said transitory article with the entry into force of the new accounting criteria on January 1, 2024, and thereby allow said entities to have greater certainty in complying with their obligations to prepare and submit financial information, has resolved to issue the following:

MODIFYING RESOLUTION OF THE RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO DEVELOPMENT AGENCIES AND DEVELOPMENT ENTITIES, PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 16, 2023

SOLE.- The Fourth Transitory Article of the "Resolution Modifying the General Provisions Applicable to Development Agencies and Development Entities, published in the Official Gazette of the Federation on January 16, 2023" is REFORMED, to read as follows:

"FOURTH.- The basic consolidated quarterly and annual financial statements that are required from Development Agencies and Development Entities in accordance with these provisions corresponding to the period concluded on December 31, 2024, shall not be presented comparatively with each quarter of the 2023 fiscal year, nor for the period ended on December 31, 2023."

TRANSITORY

SOLE.- This Resolution shall enter into force the day following its publication in the Official Gazette of the Federation.

Respectfully

Mexico City, April 5, 2024.- President of the National Banking and Securities Commission, Dr. Jesús de la Fuente Rodríguez.- Signature.

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