Modifying Resolution to the Resolution Modifying General Provisions Applicable to General Warehouses, Exchange Houses, Credit Unions, and Multiple-Object Financial Societies Regulated, Published on January 23, 2018

DOF: 15/11/2018

RESOLUTION Modifying the Resolution that modifies the general provisions applicable to general warehouses, exchange houses, credit unions, and regulated multiple-object financial societies, published on January 23, 2018

On the margin, a seal with the National Coat of Arms, stating: United Mexican States.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of Article 52, first paragraph, and Article 54, first paragraph of the General Law of Organizations and Auxiliary Credit Activities; Articles 65 and 74 of the Credit Unions Law; Articles 4, fractions III, IV, XXXVI, and XXXVIII, and Article 16, fraction I of the National Banking and Securities Commission Law, and

CONSIDERING

That on January 23, 2018, the Resolution modifying 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, among others, of incorporating certain Financial Information Standards issued by the Mexican Council of Financial Information Standards, A.C., into the applicable norms for preparing the accounting of general warehouses, exchange houses, and credit unions, and

That it is convenient to extend the deadline for its application, so that general warehouses, exchange houses, and credit unions are able to adjust their accounting information systems, it has resolved to issue the following:

MODIFYING RESOLUTION TO 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. - Article SECOND TRANSITORY of the "Resolution modifying 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, 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 for Collecting 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 Specific Standards" of Annexes 1, 4, and 5 modified by this instrument, will enter into force on January 1, 2020. "

TRANSITORY

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

Respectfully,

Mexico City, November 5, 2018. - The President of the National Banking and Securities Commission, José Bernardo González Rosas.- Signature.

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