Modifying Resolution to the Resolution modifying the general provisions applicable to brokerage houses, published January 4, 2018

DOF: 15/11/2018

MODIFYING RESOLUTION TO THE RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO BROKERAGE HOUSES, PUBLISHED ON JANUARY 4, 2018

A seal appears at the margin 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 205, second paragraph of the Securities Market 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 4, 2018, the Resolution modifying the General Provisions Applicable to Brokerage Houses was published in the Official Journal of the Federation, with the purpose of incorporating certain Financial Information Standards issued by the Mexican Council of Financial Information Standards, A.C., into the standards applicable for the preparation of accounting for brokerage houses, and

That it is convenient to extend the deadline for its application, so that brokerage houses are able to adjust their accounting information systems, it has resolved to issue the following:

MODIFYING RESOLUTION TO THE "RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO BROKERAGE HOUSES", PUBLISHED IN THE OFFICIAL JOURNAL OF THE FEDERATION ON JANUARY 4, 2018

SINGLE. - Article SINGLE TRANSITORY of the "Resolution modifying the General Provisions Applicable to Brokerage Houses" published in the Official Journal of the Federation on January 4, 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 Standards" of Annex 5, which is modified through this instrument, shall enter into force on January 1, 2020. "

TRANSITORY

SINGLE. - This Resolution shall enter into force the day following its publication in the Official Journal 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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