Modifying Resolution of the Resolution that modifies the General Provisions applicable to General Warehouses, Exchange Houses, Credit Unions and Multiple-Object Financial Societies, published on January 23, 2018

DOF: 27/12/2024

RESOLUCIÓN Modificatoria de la Resolución que modifica las Disposiciones de carácter general aplicables a los almacenes generales de depósito, casas de cambio, uniones de crédito y sociedades financieras de objeto múltiple reguladas, publicada el 23 de enero de 2018

At the margin a seal with the National Emblem, which reads: United Mexican States.- Treasury.- Ministry of Treasury and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of articles 65; 74 and 78, first paragraph of the Credit Unions Law; 98 Bis of the Credit Institutions Law; as well as 4, fractions III, IV, XXXVI and XXXVIII, and 16, fraction I of the National Banking and Securities Commission Law, and

CONSIDERING

That on January 23, 2018, the "Resolution that modifies the General Provisions applicable to general warehouses, exchange houses, credit unions and regulated multiple-object financial societies" 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 and Sustainability Standards, A.C., into the norms applicable to the preparation of accounting for credit unions, and

That, in order to converge the entry into force of the Financial Information Standards mentioned in the Second Transitory Provision of the resolution mentioned in the previous consideration, with the updates to the current provisions applicable to credit unions in matters of accounting criteria, credit portfolio classification, approval, dissemination and content of financial statements, as well as regulatory reports, it is convenient to extend the deadline for the start of application of said standards and thereby allow the aforementioned entities to be able to adapt their accounting information systems, has resolved to issue the following:

MODIFYING RESOLUTION OF THE "RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO GENERAL WAREHOUSES, EXCHANGE HOUSES, CREDIT UNIONS AND REGULATED MULTIPLE-OBJECT FINANCIAL SOCIETIES", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 23, 2018

SINGLE.- The SECOND Transitory Provision of the "Resolution that modifies the General Provisions applicable to general warehouses, exchange houses, credit unions and regulated multiple-object financial societies", published in the Official Gazette of the Federation on January 23, 2018 and modified by resolutions made known in said medium of dissemination on November 15, 2018, November 4, 2019, November 9, 2020, December 27, 2021, December 2, 2022 and December 27, 2023, 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 and Sustainability Standards, A.C. and referred to in paragraph 3 of Criterion A-2 "Application of particular standards" of Annex 4 which is modified by this instrument, will enter into force on January 1, 2026."

TRANSITORY PROVISION SINGLE.- This Resolution will enter into force the day following its publication in the Official Gazette of the Federation.

Respectfully

Mexico City, December 20, 2024.- President of the National Banking and Securities Commission, Dr. Jesús de la Fuente Rodríguez.- Signature.

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