Modifying Resolution of the Resolution that modifies the general provisions applicable to securities broker-dealers, published on January 4, 2018

DOF: 04/11/2019

MODIFYING RESOLUTION OF THE RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO SECURITIES BROKER-DEALERS, PUBLISHED ON JANUARY 4, 2018

A seal with the National Emblem appears at the margin, which reads: United Mexican States.- GOVERNMENT OF MEXICO.-

FINANCE.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of articles 205; 211 and 350, third paragraph of the Securities Market Law, as well as 4, sections III, IV, XXXVI and XXXVIII and 16, section I of the Law of the National Banking and Securities Commission, and

CONSIDERING

That on January 4, 2018, the Resolution that modifies the General Provisions applicable to securities broker-dealers was published in the Official Gazette of the Federation, with the aim of incorporating certain Financial Information Standards issued by the Mexican Council of Financial Information Standards, A.C., into the norms applicable to the preparation of accounting for securities broker-dealers, and

That on November 15, 2018, the aforementioned resolution was modified, with the purpose of extending the entry into force of the application of some accounting standards incorporated in the resolution of January 4, 2018 and that, in order for securities broker-dealers to be able to adjust their accounting information systems, it is convenient to extend the deadline for their application again, has resolved to issue the following:

MODIFYING RESOLUTION OF THE "RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO SECURITIES BROKER-DEALERS", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 4, 2018

SINGLE.- Article SINGLE TRANSITORY of the "Resolution that modifies the General Provisions applicable to securities broker-dealers", published in the Official Gazette of the Federation on January 4, 2018, and modified through the "Modifying Resolution of the Resolution that modifies the General Provisions applicable to securities broker-dealers", published in said dissemination medium on November 15, 2018, is REFORMED, to read as follows:

" SINGLE.- 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 for collection", C-19 "Financial instruments for payment", 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 Standards, A.C. and referred to in paragraph 3 of Criterion A-2 "Application of particular norms" of Annex 5 that is modified through this instrument, will enter into force on January 1, 2021. "

TRANSITORY

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

Respectfully

Mexico City, October 25, 2019.- The President of the National Banking and Securities Commission, Adalberto Palma Gómez.- Signature.

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