RegAlert2025-09-11 | DOF 5767724Added · Updated
Resolution Modifying General Provisions Applicable to Credit Institutions
The CNBV modifies the General Provisions applicable to credit institutions by substituting Annexes 33 and 36, along with specific regulatory reports in Series R01, R10, R12, and R13. These changes incorporate accounting rules for valuing non-short-term negotiable equity investments to reduce earnings volatility and align with Financial Reporting Standards (NIF). The resolution also updates criteria for segment reporting, consolidated financial statements, interim information, and inflation effects. It enters into force on January 1, 2026.
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Thursday, September 11, 2025 OFFICIAL GAZETTE 65 MINISTRY OF FINANCE AND PUBLIC CREDIT RESOLUTION modifying the General Provisions applicable to credit institutions. At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- Finance.- Ministry of Finance and Public Credit.- National Banking and Securities Commission. The National Banking and Securities Commission, based on what is provided in articles 98 Bis and 99, first paragraph of the Credit Institutions Law; as well as 4, sections III, V, XXXVI and XXXVIII; as well as 16, section I of the National Banking and Securities Commission Law, and CONSIDERING That, in accordance with article 78 of the General Law for Regulatory Improvement and with the aim of reducing the compliance cost of these provisions, the National Banking and Securities Commission through “Resolution modifying the General Provisions applicable to credit institutions”, published in the Official Gazette of the Federation on July 23, 2021”, proceeded to make modifications to the methodologies used by multiple banking institutions to estimate preventive reserves and classify credit portfolios, to adjust risk parameters in the probability of default and loss severity, regarding mortgage credit portfolios granted to women; That it is necessary to make adjustments to the normative framework in accounting matters applicable to credit institutions, in order to incorporate the recording of the valuation of equity investments that are not traded in the short term, but that are classified as negotiable financial instruments in the formats of financial statements and regulatory reports that must be submitted to the National Banking and Securities Commission, with the objective of decreasing volatility in the result of the period, caused by unperformed valuations, as well as ensuring the convergence of the accounting framework with the Financial Reporting Standards, And that, in order to provide credit institutions with greater elements to allow them to comply with the regulations applicable to them, it is opportune to make clarifications and adjustments to the content of the accounting criteria and regulatory reports that these entities must observe, in relation to the conceptual framework of the Financial Reporting Standards, therefore has resolved to issue the following:
RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO CREDIT INSTITUTIONS SOLE.- REPLACES Annex 33 and Annex 36, Series R01 “Minimum Catalog”, regulatory report A-0111 “Minimum Catalog”; Series R10 “Reclassifications”, its regulatory reports; Series R12 “Consolidation”, regulatory reports A-1219 “Consolidation of the financial position statement of the credit institution with its subsidiaries” and A-1220 “Consolidation of the comprehensive income statement of the credit institution with its subsidiaries”; as well as Series R13 “Financial Statements”, its regulatory reports; all of the “General Provisions applicable to credit institutions”, published in the Official Gazette of the Federation on December 2, 2005 and modified through resolutions published in said dissemination medium, to read as follows:
TRANSITORY
SOLE.- This Resolution will enter into force on January 1, 2026.
The accounting changes caused by the start of the validity of this Resolution must adhere to what is established in Financial Reporting Standard B-1 “Accounting changes and corrections of errors”, referred to in Annex 33, Series A, Criterion A-2 “Application of particular standards”. Respectfully Mexico City, August 12, 2025.- President of the National Banking and Securities Commission, Dr. Jesús De la Fuente Rodríguez.- Initialled.
66 OFFICIAL GAZETTE Thursday, September 11, 2025
ANNEX 33
[...]
Series A. Criteria relating to the general scheme of accounting for credit institutions A - 1 Basic scheme of the set of accounting criteria applicable to credit institutions A - 2 Application of particular standards A - 3 Application of general standards A - 4 Supplementary application to accounting criteria Series B. Criteria relating to the concepts that make up the financial statements B - 1 Cash and cash equivalents B - 2 Repealed B - 3 Repos B - 4 Securities lending B - 5 Repealed B - 6 Credit portfolio B - 7 Foreclosed assets B - 8 Guarantees B - 9 Custody and administration of assets B - 10 Trusts B - 11 Repealed Series C. Criteria applicable to specific concepts C – 1 Repealed C – 2 Securitization operations C – 3 Repealed C – 4 Repealed Series D. Criteria relating to basic financial statements D – 1 Statement of financial position D – 2 Statement of comprehensive income D – 3 Statement of changes in equity D – 4 Statement of cash flows A-1 BASIC SCHEME OF THE SET OF ACCOUNTING CRITERIA APPLICABLE TO CREDIT INSTITUTIONS Objective This criterion aims to define the basic scheme of the set of accounting guidelines applicable to credit institutions (the entities). Concepts composing the basic structure of accounting in entities The accounting of the entities will adhere to the structure defined by the Mexican Council for Financial Reporting and Sustainability Standards, A.C. (CINIF), in Series NIF A “Conceptual Framework” or that which replaces it, as well as what is established in criterion A-4 “Supplementary application to accounting criteria”. In this way, the entities will observe the accounting guidelines of the NIF, except when in the judgment of the National Banking and Securities Commission (CNBV) it is necessary to apply specific regulation or an accounting criterion, taking into consideration that the entities carry out specialized operations. The CNBV regulation referred to in the previous paragraph will be at the level of recognition, valuation, presentation and, if applicable, disclosure standards, applicable to specific items within the financial statements of the entities, as well as those applicable to their preparation. The application of accounting criteria, nor the concept of supplementarity, will not proceed in the case of operations that by express legislation are not permitted or are prohibited, or which are not expressly authorized to the entities. A-2 APPLICATION OF PARTICULAR STANDARDS Objective and scope This criterion aims to clarify the application of particular standards of the NIF, as well as clarifications thereof.
Thursday, September 11, 2025 OFFICIAL GAZETTE 67 Subject matter of this criterion:
a) the application of some of the particular standards made known in the NIF, and b) the clarifications to the particular standards contained in the NIF. Financial Reporting Standards In accordance with what is established in criterion A-1 “Basic scheme of the set of accounting criteria applicable to credit institutions”, the entities will observe, until there is an express pronouncement by the CNBV, the particular standards contained in the bulletins or NIF detailed below, or in the NIF that replace or modify them:
Series NIF B “Standards applicable to financial statements as a whole” Accounting changes and corrections of errors .............................................................................................. B-1 Segment reporting .......................................................................................................................................... B-5 Business combinations ................................................................................................................................. B-7 Consolidated or combined financial statements ........................................................................................ B-8 Interim financial information ....................................................................................................................... B-9 Effects of inflation ........................................................................................................................................ B-10 Disposal of long-lived assets and discontinued operations .................................................................... B-11 Offsetting financial assets and financial liabilities .................................................................................. B-12 Events after the reporting date .................................................................................................................. B-13 Earnings per share ....................................................................................................................................... B-14 Foreign currency translation ..................................................................................................................... B-15 Determining fair value ................................................................................................................................ B-17 Series NIF C “Standards applicable to specific concepts of financial statements” Investment in financial instruments ........................................................................................................... C-2 Trade receivables ........................................................................................................................................ C-3 Prepayments ............................................................................................................................................... C-5 Property, plant and equipment ................................................................................................................... C-6 Investments in associates, joint ventures and other permanent investments ........................................ C-7 Intangible assets ......................................................................................................................................... C-8 Provisions, contingencies and commitments .............................................................................................. C-9
Derivative financial instruments and hedging relationships .................................................................... C-10 Equity .......................................................................................................................................................... C-11 Financial instruments with characteristics of liability and equity ............................................................ C-12 Related parties ........................................................................................................................................... C-13 Transfer and derecognition of financial assets ........................................................................................ C-14 Impairment of long-lived assets .............................................................................................................. C-15 Impairment of receivable financial instruments ...................................................................................... C-16 Obligations associated with the retirement of property, plant and equipment ....................................... C-18 Payable financial instruments .................................................................................................................. C-19 Financial instruments to collect principal and interest ............................................................................ C-20 Joint control agreements ........................................................................................................................... C-21 Cryptocurrencies ........................................................................................................................................ C-22 Series NIF D “Standards applicable to profit determination problems” Revenue from contracts with customers ................................................................................................... D-1 Costs from contracts with customers ........................................................................................................ D-2 Employee benefits ...................................................................................................................................... D-3 Income taxes .............................................................................................................................................. D-4 Leases .......................................................................................................................................................... D-5 Capitalization of comprehensive financing result ..................................................................................... D-6 Share-based payments ............................................................................................................................... D-8 Likewise, the glossary of terms of the NIF will be applicable, regarding the NIF detailed in this paragraph. Additionally,
the entities will observe the NIF issued by the CINIF on topics not foreseen in the accounting criteria for credit institutions, provided that:
a) they are in force; b) they are not applied prematurely before their validity; c) they do not contravene the philosophy and general concepts established in the accounting criteria for credit institutions, and d) there is no express pronouncement by the CNBV.
68 OFFICIAL GAZETTE Thursday, September 11, 2025 Clarifications to the particular standards contained in the NIF Taking into consideration that the entities carry out specialized operations, it is necessary to establish clarifications that adapt the particular standards of recognition, valuation, presentation and, if applicable, disclosure, established by the CINIF. In virtue of this, the entities, while observing what is established in the paragraphs above, must adhere to the following:
B-5 Segment reporting
The entities must, where appropriate, segregate their activities according to the minimum segments, indicated below:
Development banking institutions:
a) First-tier credit operations. - Corresponds to credits placed directly with the public and private sector, distinguishing those granted with or without subsidy. b) Second-tier credit operations. - Corresponds to the channeling of resources through banking and non-banking financial intermediaries, distinguishing those granted with or without subsidy, both to the private and public sectors. c) Financial agent of the Federal Government. - Is that through which it channels directly to the Federal Government resources obtained from international organizations. d) Treasury and investment banking operations. - Are those through which it participates in the venture capital of public and private companies oriented to consolidate their financial structure, including the investment operations carried out by the institution on its own account, such as investments in financial instruments, repos, securities lending and derivative financial instruments. e) Technical assistance. - Is that through which support is granted to entrepreneurs through training programs, advisory services, technological assistance, information services and organization of conferences, among others. f) Third-party operations. - Are those through which the institution participates as an intermediary in the securities market. Multiple banking institutions:
a) Credit operations. - Corresponds to credits placed directly with individuals and companies of the public and private sectors. b) Treasury and investment banking operations. - Corresponds to the investment operations carried out by the institution on its own account, such as foreign exchange transactions, investments in financial instruments, repos, securities lending and derivative financial instruments. c) Third-party operations. - Are those through which the institution participates as an intermediary in the securities market. B-8 Consolidated or combined financial statements Regarding those structured entities created prior to January 1, 2009 where control has been maintained, they will not be obliged to apply the provisions contained in NIF B-8 “Consolidated or combined financial statements” (NIF B-8), regarding said structured entity. Those entities that by express legislation may participate in the paid-up social capital of insurance companies, in the presentation of their financial statements must adhere to what is established by the General Provisions applicable to holding companies of financial groups subject to the supervision of the CNBV. B-9 Interim financial information The provisions of NIF B-9 “Interim financial information” must be applied to financial information issued at interim dates, including the quarterly information that must be published or disseminated through the Internet page corresponding to the entity itself, in terms of the General Provisions applicable to credit institutions published by the CNBV (the Provisions). For the purposes of disclosing the information issued at interim dates, the entities must observe the provisions relating to the disclosure of financial information contained in criterion A-3 “Application of general standards” (Criterion A-3). B-10 Effects of inflation Determination of monetary position Regarding an inflationary environment based on what is stated by NIF B-10 “Effects of inflation” (NIF B-10), the entities must disclose the initial balance of the main monetary assets and liabilities that were used to determine the monetary position of the period, differentiating, if applicable, those that affect those that do not affect the financial margin. Price index The entities must use the value of the Investment Unit (UDI) as the price index. Result from monetary position The result from monetary position (REPOMO) that has not been capitalized in terms of what is established in NIF B-10, must be presented in the statement of comprehensive income in a specific item within the financial margin when it comes from financial margin items, otherwise it will be presented within the item of other operating income (expenses).
Thursday, September 11, 2025 OFFICIAL GAZETTE 69 B-11 Disposal of long-lived assets and discontinued operations
Entities must disclose the breakdown of the net amount generated by discontinued operations required by NIF B-11 “Disposal of long-lived assets and discontinued operations” (NIF B-11), as well as the amount of income from continuing operations and from discontinued operations attributable to the controlling interest, instead of presenting this information in the statement of comprehensive income.
B-15 Foreign currency translation
In the application of NIF B-15 “Foreign currency translation”, the exchange rate to be used to establish the equivalence of the national currency with the United States dollar shall be the closing daily exchange rate on the date of the transaction or preparation of the financial statements, as applicable, published by the Bank of Mexico on its Internet website, www.banxico.org.mx, or the one that replaces it.
In the case of currencies other than the United States dollar, the respective currency must be converted to United States dollars. To carry out this conversion, they will consider the quotation that governs the corresponding currency in relation to the aforementioned dollar in international markets, as established by the Bank of Mexico in the applicable regulation.
Likewise, the amount of transactions denominated in foreign currency by the most relevant currencies for the entity, as well as the exchange rate used and its equivalent in national currency, must be disclosed in the notes to the financial statements, in accordance with the provisions of the two preceding paragraphs.
B-17 Determination of fair value
Entities, in the determination of fair value, shall consider the following:
a) regarding the securities or financial instruments referred to in fractions I to III of article 175 Bis 2 of the Provisions, the provisions of this NIF shall not apply, and they must always adhere to what is established in Sections A and B of the Second Section of Chapter I of Title Three of the Provisions; b) regarding securities or financial instruments other than those indicated in the previous subsection, as well as virtual assets, in addition to what is established in Section C of the Second Section of Chapter I of Title Three of the Provisions, they must consider what is established in NIF B-17 “Determination of fair value” (NIF B-17).
Entities shall not classify as Level 1 the updated prices for valuation that they determine through the use of internal valuation models.
Additionally, they must make the following disclosures:
i) the type of virtual asset and/or financial instrument to which an internal valuation model applies; ii) when the volume or level of activity has decreased significantly, they must explain the adjustments, if any, that have been applied to the updated price for valuation. c) in the case of assets or liabilities other than those indicated in the previous fractions, NIF B-17 must be applied when another specific NIF or accounting criterion requires or allows fair value valuations and/or disclosures regarding the same.
C-2 Investment in financial instruments
The exception for entities to irrevocably designate, upon initial recognition, a financial instrument to collect and sell, to be subsequently valued at its fair value with effects in net income, as referred to in paragraph 32.6 of NIF C-2 “Investment in financial instruments” (NIF C-2), shall not be applicable.
Reclassifications
Entities that carry out reclassifications of their investments in financial instruments under section 44 of NIF C-2 must inform this fact in writing to the CNBV within 10 business days following the authorization issued for such purposes by their Risk Committee, detailing the change in the business model that justifies it.
C-3 Accounts receivable
Scope
NIF C-3 “Accounts receivable” (NIF C-3) shall only be applicable to the “other accounts receivable” referred to in paragraph 20.1 of said NIF.
For the purposes of NIF C-3, accounts receivable derived from the operations referred to in the following shall not be included:
a) criteria B-3 “Repurchase agreements” (Criterion B-3), B-4 “Securities lending” (Criterion B-4), and B-6 “Credit portfolio” (Criterion B-6), issued by the CNBV; b) those corresponding to acquired receivable rights defined in Criterion B-6, and c) paragraph 72 of this criterion, relating to accounts receivable arising from operating lease operations.
The foregoing, since the recognition, valuation, presentation, and disclosure standards applicable are contemplated in the aforementioned criteria or in the corresponding NIF.
Operations between the entity and its agencies and branches
The concepts resulting from operations between the entity and its agencies and branches shall be cleared at least at the close of each month, so they shall not present a balance on that date.
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C-9 Provisions, contingencies, and commitments Scope
The provisions established in NIF C-9 “Provisions, contingencies, and commitments” (NIF C-9) shall not be applicable for the determination of guarantees granted, in which case the provisions of criterion B-8 “Guarantees” shall apply.
Letters of credit
Those letters of credit that the entity issues upon prior receipt of their amount are subject to NIF C-9.
The liability arising from the issuance of the letters of credit referred to in the preceding paragraph shall be presented in the statement of financial position, within the item of other accounts payable.
C-10 Derivative financial instruments and hedge relationships
In addition to the terms included in NIF C-10 “Derivative financial instruments and hedge relationships” (NIF C-10) and defined in the glossary contained in the NIFs, the following shall be considered:
Synthetic operations with derivative financial instruments. - Operations in which one or more derivative financial instruments participate, and in some cases non-derivative assets or liabilities, forming together a specific position.
Spot price. - Price or equivalent of the underlying, valid in terms established by regulations or conventions in the market from the date of operation. In the case of currencies, the spot price shall be the exchange rate for valuation purposes referred to in paragraph 15 of this criterion.
Likewise, entities must observe the following criteria:
Credit Derivative Financial Instruments
Every contract must be analyzed based on its economic substance to conclude whether it is or is not a derivative financial instrument for accounting purposes, or whether it should be recognized as a financial guarantee contract; however, credit derivative financial instrument contracts generally imply the execution of one or more operations with derivative financial instruments (mainly options and swaps), with the objective of assuming or reducing exposure to credit risk (underlying) in financial assets such as loans or securities. The transfer of risk in this type of operation can be total or partial. In such contracts, the payment of initial premiums for their execution may be agreed upon.
In this type of operation, one party receives the right or assumes the obligation to receive or deliver, as the case may be, the interest or any other type of returns inherent to the financial assets, and there are even derivative financial instruments in which it can be agreed that one party is obligated to pay the other for changes in a credit rating or in a credit index, even if the receiving party is not directly the beneficiary of the cash flows on said financial assets.
As consideration, the right or obligation to receive or pay fixed or variable interest or returns, previously determined, is assumed.
Credit derivative financial instruments can be of two types:
a) Credit Default Derivative Financial Instruments: These are contracts in which only the credit risk of financial assets, such as in credit operations or early amortization of securities, is transferred to the counterparty. b) Total Return Derivative Financial Instruments: These are contracts in which, in addition to exchanging interest flows or returns inherent to financial assets, such as a credit operation or issuance of securities, the market and credit risk of these are also transferred.
Structured operations and packages of derivative financial instruments
Structured operations and packages of derivative financial instruments have the following characteristics:
a) Structured operations: In these operations, there is a main contract referred to non-derivative assets or liabilities (generally credit operations, bond issuances, or other debt securities), and a derivative portion represented by one or more derivative financial instruments (generally options or swaps). The derivative portions of structured operations do not constitute embedded derivative financial instruments, but independent derivative financial instruments. Unlike synthetic operations with derivative financial instruments, structured operations must necessarily be covered under a single contract. To carry out hedging operations with structured instruments, entities will require prior express authorization from the CNBV. b) Packages of derivative financial instruments: The derivative financial instruments interact with each other in a single operation, without any portion that does not meet all the characteristics of a derivative financial instrument.
Recognition and valuation standards for derivative financial instruments
Entities in the recognition and valuation of derivative financial instruments shall consider the following:
Packages of derivative financial instruments that trade in any recognized market as a single financial instrument shall be recognized and valued jointly (that is, without disaggregating each derivative financial instrument individually), while packages of derivative financial instruments not traded in any recognized market shall be recognized and valued disaggregated by each derivative financial instrument that constitutes said packages.
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In the case of derivative financial instruments traded in recognized markets or exchanges, it shall be considered that the rights and obligations related to them have expired when the risk position is closed, that is, when a derivative of a contrary nature with the same characteristics is executed in said market or exchange (for example, when a purchase future is contracted to cancel the effects of a sale future (issued) on the same underlying, with the same maturity date and generally under conditions that neutralize the gains or losses of one and the other).
Regarding derivative financial instruments not traded in recognized markets or exchanges, it shall be considered that the rights and obligations related to them have expired when they reach maturity; the rights are exercised by one of the parties, or these rights are exercised in advance by the parties according to the conditions established therein and the agreed considerations are settled.
Fair value hedge of interest rate risk of a portion of a portfolio composed of financial assets or financial liabilities
A portion of a portfolio of financial assets or financial liabilities that share the same risk to be covered, in the case of a portfolio covered by interest rate risk, may be considered a hedged item.
In this type of hedge, the hedged portion could be designated in terms of a currency amount (for example, an amount in dollars, euros, or pounds) instead of individual assets (or liabilities). Although the portfolio could, for risk management purposes, include both financial assets and financial liabilities, the designated amount must be an amount of financial assets or financial liabilities. The designation of a net amount that includes financial assets and financial liabilities is not permitted. The entity may hedge a portion of the interest rate risk associated with said designated amount. For example, in the case of hedging a portfolio containing assets subject to prepayment, the entity could hedge the change in fair value that is attributable to changes in the hedged interest rate, considering the expected interest review dates and not the contractual dates. When the hedged portion is based on the expected interest review dates, the effect that changes in the hedged interest rate have on the expected review dates must be included in the determination of the change in the fair value of the hedged item. Consequently, if a portfolio containing instruments subject to prepayment is hedged with a derivative financial instrument not subject to prepayment, the hedge could be ineffective if there is a change in the expected prepayment dates corresponding to the items that make up the hedged portfolio, or the observed payment dates differ from those anticipated.
Only in this specific type of hedge, entities must comply with each and every one of the following conditions:
a) at the beginning of the hedge, there must be a formal designation and sufficient documentation of the hedge relationship, as well as the entity's risk management objectives and strategy regarding the hedge. Such documentation must include the identification of the hedging instrument, the hedged item or transaction, the nature of the risk covered, and the manner in which the entity will evaluate the effectiveness of the hedging instrument to cancel the exposure to changes in the fair value of the hedged item attributable to the risk covered; b) the hedge must be highly effective (the actual effectiveness of the hedge must be in a range of 80-125 percent) in achieving the cancellation of changes in fair value attributable to the risk covered, consistent with the originally documented risk management strategy for the specific hedge relationship; c) the effectiveness of the hedge must be reliably measurable, that is, the fair value of the hedged item that is attributable to the risk covered and the fair value of the hedging instrument can be reliably valued; d) the hedge must be evaluated continuously (at least quarterly), maintaining high effectiveness throughout all periods in which the designation of the hedge relationship is shown in the entity's financial information.
The requirement referred to in paragraph 42.1.2 subsection b) of NIF C-10 can be met by presenting the adjustment to the book value of the hedged item by the gain or loss recognized in the period's results, either:
a) in a separate line item within the asset of the statement of financial position, during the periods of interest review of the portfolio in which the hedged item is an asset, or b) in a separate line item within the liability of the statement of financial position, during the periods of interest review of the portfolio in which the hedged item is a liability.
The asset or liability line items in the statement of financial position mentioned above shall be amortized in the period's results. Amortization shall begin as soon as the adjustment arises, and in no case later than when the hedged item ceases to be adjusted for changes in fair value attributable to the risk covered. The adjustment shall be based on the recalculated effective interest rate on the date amortization begins. However, if it is not practical to effect amortization using the recalculated effective interest rate, the adjustment may be amortized using the straight-line method. The adjustment shall be fully amortized by the maturity date of the hedged item in question, or at the moment of termination of the interest review period.
In this type of hedge, the entity will meet the hedge requirements if it observes the procedures detailed below:
a) the entity will identify the portfolio of items whose interest rate risk it wishes to cover, as part of the usual processes it follows for risk management. The portfolio may contain only assets, only liabilities, or a combination of assets and liabilities. The entity may identify two or more portfolios (for example, the entity could group its financial assets held for sale in a separate portfolio), in which case it will apply the following subsections to each of the portfolios separately;
b) the entity shall break down the portfolio into interest review periods, based on the expected dates for such reviews, without considering contractual dates. This disaggregation can be done in several ways, including distributing cash flows among the periods in which they are expected to occur, or distributing the notional principal amounts across all periods until the point at which the review is expected to occur;
c) based on this stratification, the entity shall decide on the amount it wishes to hedge. To this end, it shall designate as the hedged item an amount of assets or liabilities (but not a net amount) from the identified portfolio, which is equal to the amount it wishes to designate as hedged. This amount also determines the percentage measure that will be used to demonstrate effectiveness;
d) the entity shall designate the interest rate risk it is hedging. This risk could consist of a portion of the interest rate risk of each of the items in the hedged portfolio, such as, for example, a reference interest rate;
e) the entity shall designate one or more hedging instruments for each interest review period;
f) using the designations made in paragraphs (c) to (e) above, the entity shall evaluate, both at the beginning and in subsequent periods, whether it can be expected that the hedge will be highly effective throughout the interval for which it has been designated;
g) periodically, the entity shall measure the change in the fair value of the hedged item (as per the designation made in paragraph (c)) that is attributable to the hedged risk (as per the designation made in paragraph (d)) based on the expected interest review dates determined in paragraph (b). Assuming that, using the effectiveness valuation method documented by the entity, it has been determined that the hedge was in fact highly effective, the entity shall recognize the change in the fair value of the hedged item as a gain or loss in the period's results, as well as in one of the two lines corresponding to the items of the statement of financial position referred to in items i and ii of this paragraph. It is not necessary for the change in fair value to be distributed among individual assets or liabilities;
h) the entity shall measure the change in the fair value of the hedging instrument or instruments (as per the designation made in paragraph (e)), and recognize it as a gain or loss in the period's results. The fair value of the hedging instrument or instruments shall be recognized as an asset or a liability in the statement of financial position;
i) any ineffectiveness shall be recognized in results as the difference between the changes in fair values mentioned in paragraphs (g) and (h).
Presentation in the statement of financial position
In the case of structured transactions, the presentation of the portion or portions of the derivative financial instruments shall be separate from that corresponding to the main contract; therefore, presentation guidelines shall be followed according to the type or types of non-derivative financial assets (or non-derivative financial liabilities), as well as embedded derivative financial instruments in the structured transaction.
In the case of packages of derivative financial instruments that trade on a recognized market as a single instrument, such package shall be presented jointly (i.e., without disaggregating each derivative financial instrument individually), in the item of derivative financial instruments (debit balance), or derivative financial instruments (credit balance), in the statement of financial position.
In the case of packages of derivative financial instruments not traded on a recognized market, their presentation in the statement of financial position shall follow the guidelines established for each derivative financial instrument individually, in the item of derivative financial instruments (debit balance), or derivative financial instruments (credit balance), as applicable.
In a fair value hedge for interest rate risk of a portion of a portfolio composed of financial assets or financial liabilities (and only in this specific type of hedge), the adjustment to the book value of the hedged item by the gain or loss recognized in the period's results shall be presented in the item of valuation adjustments for hedging of financial assets, or valuation adjustments for hedging of financial liabilities, as applicable, immediately after the corresponding financial assets or financial liabilities.
Presentation in the statement of comprehensive income
In a fair value hedge for interest rate risk of a portion of a portfolio composed of financial assets or financial liabilities (and only in this specific type of hedge), the result from the valuation of the hedged item attributable to the hedged risk shall be presented, if identifiable, where the result from the valuation of each of the hedged items is presented. If it cannot be identified, such valuation effect shall be presented in the item where the result from the valuation of the most relevant hedged item is presented, in accordance with the provisions of the applicable accounting criteria (for example, if the portfolio of financial assets corresponds mostly to securities investments, the valuation effect shall be presented in the intermediation result).
C-13 Related Parties
For the purpose of complying with the disclosure standards contained in NIF C-13 “Related Parties” (NIF C-13), entities shall additionally consider as a related party:
a) members of the board of directors or executive board of the controlling company or of the financial entities and companies forming part of the financial group to which, if applicable, it belongs;
b) persons other than key management personnel, relevant executives, or employees who, by their signature, can generate obligations for the entity;
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c) legal entities in which the key management personnel or relevant executives of the entity are directors or administrators or occupy any of the first three hierarchical levels in said legal entities, and
d) legal entities in which any of the persons mentioned in the preceding paragraphs, as well as in NIF C-13, have command power, understood as the actual capacity to decisively influence the agreements adopted in shareholder meetings or board of directors sessions, or in the management, conduct, and execution of the business of the entity in question or of the legal entities it controls.
In addition to the disclosures required by NIF C-13, entities shall disclose in aggregate, through notes to the financial statements, regarding related party transactions that may be carried out, the following information:
a) a generic description of the transactions, such as:
- credits granted or received;
- transactions with financial instruments where the issuer and holder are related parties;
- repurchase agreements;
- securities lending;
- derivative financial instruments;
- hedging transactions;
- sale and acquisition of credit portfolios, and
- those carried out through any person, trust, entity, or other legal figure, when the counterparty and source of payment for such transactions depend on a related party;
b) any other information necessary for the understanding of the transaction, and
c) the total amount of employee benefits granted to the key management personnel or relevant executives of the entity.
Disclosure of related party transactions is only required if they represent more than 1% of the net capital of the month prior to the date of preparation of the corresponding financial information.
Net capital shall be determined in accordance with the capital requirements established by the CNBV through the Provisions.
C-14 Transfer and Derecognition of Financial Assets
With respect to collateral received referred to in paragraph 44.7 of NIF C-14 “Transfer and Derecognition of Financial Assets” (NIF C-14), the recipient shall recognize the received collateral in off-balance sheet accounts. In cases where the recipient has the right to sell or pledge the collateral, the transferor shall reclassify the asset, presenting it as restricted.
Recognition of Financial Assets
When the transfer results in the derecognition of the financial asset by the transferor, the receiving entity shall recognize a financial asset (or portion thereof) or a group of financial assets (or portion of said group) in its statement of financial position, if and only if, it acquires the rights and contractual obligations related to said financial asset (or portion thereof). To this end, the entity shall:
a) recognize the received financial assets at their fair value, which presumably corresponds to the price agreed upon in the transfer transaction. Subsequently, such assets shall be valued according to the criterion corresponding to their nature;
b) recognize the new rights obtained or new obligations incurred as a result of the transfer, valued at their fair value;
c) derecognize the consideration granted in the transaction at its net book value (for example, considering any associated estimate) and recognize in the period's results any unamortized item related to such consideration;
d) recognize in the period's results any difference, if any, arising from the transfer transaction.
C-16 Impairment of Receivable Financial Instruments
Scope
For the purposes of NIF C-16 “Impairment of Receivable Financial Instruments” (NIF C-16), assets arising from the operations referred to in Criterion B-6, issued by the CNBV, shall not be included, as the standards for the valuation, presentation, and disclosure of such assets are contemplated in said criterion.
Estimation of Expected Credit Losses
For receivable accounts other than those related to credit portfolios, entities shall, if applicable, create an estimate reflecting their degree of uncollectability. Such estimate shall be obtained by applying what is provided in section 42 of NIF C-16.
Overdrafts in the checking accounts of the entity's customers, which do not have a credit line for such purposes, shall be classified as past-due debts, and entities shall simultaneously with such classification establish an estimate for the total amount of such overdraft, at the moment such event occurs.
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With respect to immediate collection document operations not collected referred to in Criterion B-1 “Cash and Cash Equivalents” (Criterion B-1), 15 calendar days following the date on which they were transferred to the item that gave rise to them, they shall be classified as past-due debts, and an estimate for the total amount thereof shall be simultaneously established.
Collection rights acquired by the entity that fall under the circumstances provided for in paragraph 23 of Criterion B-6 shall be considered as receivable financial instruments with high credit risk (Stage 3), and shall not be transferred to another stage due to any subsequent effect.
For the purpose of determining the amount of expected credit loss referred to in paragraph 45.1.1 of NIF C-16, the effective interest rate used to determine the present value of cash flows to be recovered shall be adjusted when the option to modify such rate is chosen as established in paragraph 61 of this criterion.
When the entity uses the practical solutions referred to in paragraph 42.6 of NIF C-16, the establishment of estimates shall be for the total amount of the debt and shall not exceed the following terms:
a) within 60 calendar days following their initial registration, when they correspond to unidentified debtors, and
b) within 90 calendar days following their initial registration, when they correspond to identified debtors.
No estimate of expected credit losses shall be established for:
a) tax balances in favor, and
b) creditable value-added tax.
Expected credit losses for the impairment of investments in financial instruments as indicated in section 45 of NIF C-2 shall be determined in accordance with what is established in NIF C-16. Regarding this, although the CNBV does not establish specific methodologies for their determination, it would be expected that the expected credit losses for the impairment of securities issued by a counterparty, be consistent with the impairment determined for credits granted to the same counterparty.
C-19 Payable Financial Instruments
Scope
For the purposes of NIF C-19 “Payable Financial Instruments” (NIF C-19), liabilities related to the operations referred to in Criteria B-3 and B-4 are not included, as these are contemplated in said criteria.
Traditional Deposit Taking
In addition to the disclosures required in NIF C-19 itself, the characteristics of the issuance of credit titles shall be disclosed in notes to the financial statements: amount; number of titles in circulation; nominal value; discount or premium; rights and form of redemption; guarantees; maturity; interest rate; effective interest rate; amortized amount of discount or premium in results; amount of issuance expenses and other related expenses, and the proportion that the authorized amount holds against the issued amount.
For the raising of resources whose destination is assistance to communities, sectors, or populations derived from natural disasters, the following aspects shall be disclosed:
a) the amount of resources received and, if applicable, the amount of resources donated by the entity itself, in the period in question, as well as the accumulated amount up to the end of the fiscal year;
b) the recipients of the resources, specifying their name or corporate name, and
c) if applicable, the total amount of commissions or amounts charged for the administration of the received resources.
Interbank and Other Organisms Loans
Entities shall disclose in notes to the financial statements the total amount of interbank loans, as well as those of other organisms, indicating the type of currency, as well as the maturity terms, guarantees, and average weighted rates to which, if applicable, they are subject, identifying the interbank promissory note and interbank loans agreed for a term of 3 business days or less.
In the case of credit lines received by the entity in which not the entire authorized amount is utilized, the unused portion of the same shall not be presented in the statement of financial position. However, entities shall disclose through notes to the financial statements the unused amount, attending to what is established in Criterion A-3, regarding the disclosure of financial information. Letters of credit contracted by the entity are included in the lines referred to in this paragraph.
Resources with Restricted Application Received from the Federal Government
Resources that development banks receive from the Federal Government for a determined purpose, and which, according to their economic substance, are not considered as equity capital in terms of what is provided by the NIFs, shall be recognized on the date they are received in the statement of financial position in the item of resources with restricted application received from the Federal Government against the restricted asset corresponding according to the nature of said resources.
Initial Recognition of a Payable Financial Instrument
What is established in paragraph 41.1.1 item 4 of NIF C-19 regarding using the market rate as the effective interest rate in the valuation of the payable financial instrument when both rates are substantially different shall not be applicable.
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Payable Financial Instruments Valued at Fair Value
The exception to irrevocably designate at initial recognition a payable financial instrument to be subsequently valued at fair value with effect on net income, referred to in section 42.2 of NIF C-19, shall not be applicable to entities.
C-20 Financial Instruments to Collect Principal and Interest
For the purposes of NIF C-20 “Financial Instruments to Collect Principal and Interest” (NIF C-20), assets originated by the operations referred to in Criterion B-6, issued by the CNBV, shall not be included, as the standards for recognition, valuation, presentation, and disclosure for the initial and subsequent recognition of such assets are contemplated in said criterion.
Initial Recognition of a Financial Instrument to Collect Principal and Interest
What is established in paragraph 41.1.1 item 4 of NIF C-20 regarding using the market rate as the effective interest rate in the valuation of the financial instrument to collect principal and interest when both rates are substantially different shall not be applicable.
Collection Rights
For the purpose of recognizing effective interest, the effective interest rate of collection rights may be adjusted periodically to recognize variations in estimated cash flows to be received.
Fair Value Option
The option to irrevocably designate at initial recognition a financial instrument to collect principal and interest, to be subsequently valued at fair value with effect on net income, referred to in paragraph 41.3.4 of NIF C-20, shall not be applicable to entities.
Loans to Officials and Employees
Interest originating from loans to officials and employees shall be presented in the statement of comprehensive income in the item of other income (expenses) from operations.
Loans to Retirees
Loans to retirees shall be considered as part of the credit portfolio, and must adhere to the guidelines established in Criterion B-6, except when, just like active employees, the collection of such loans is carried out directly, in which case they shall be recorded in accordance with the guidelines applicable to loans to officials and employees.
C-22 Cryptocurrencies
Virtual assets referred to in the Law to Regulate Financial Technology Institutions (Fintech Law) are within the scope of NIF C-22 “Cryptocurrencies” (NIF C-22).
In addition to the disclosures indicated in NIF C-22 itself, entities shall disclose in notes to the financial statements, for each type of risk generated by virtual assets, the following:
a) exposure to risk and how it arises, including, among others, market and technological risk;
b) their objectives, policies, and processes to identify, measure, monitor, and limit, control, and report quantifiable risks to which they are exposed and the relationship these bear with each other, considering, where appropriate, non-quantifiable risks. Likewise, those risks that individually might seem insignificant but that collectively with other risks could have the capacity to affect the solvency, liquidity, or financial viability of the entity, shall be taken into account, and
c) any changes in relation to what was disclosed in the preceding paragraphs.
D-3 Employee Benefits
Notes to the financial statements shall disclose the identification of obligations for employee benefits in: short-term direct benefits, long-term direct benefits, termination benefits, and post-employment benefits.
D-4 Income Taxes
With respect to the disclosure required in NIF D-4 “Income Taxes” (NIF D-4) regarding the concepts of temporary differences, in addition, those differences related to the financial margin and to the main operations of the entities shall be disclosed.
D-5 Leases
Finance Leases
Scope
What is established in this NIF shall not be applicable to credits granted by the entity for finance lease operations, which is a matter of Criterion B-6, with the exception of what is established in paragraph 67 of said Criterion B-6.
For the purpose of the requirements established in paragraph 42.1.4 item c) and item d) of NIF D-5 “Leases” (NIF D-5), it shall be understood that the lease term covers most of the economic life of the underlying asset, if such lease covers at least 75% of its useful life. Likewise, the present value of lease payments is substantially all of the fair value of the underlying asset, if such present value constitutes at least 90% of said fair value.
Operating Leases
Accounting for the Lessor
For the amount of amortizations that have not been settled within 30 calendar days following the payment due date, the lessor shall create the corresponding estimate, suspending the accumulation of rents, keeping control in off-balance sheet accounts in the item of other registration accounts.
The lessor shall present the receivable account in the statement of financial position in the item of other receivables, and the lease income in the item of other income (expenses) from operations in the statement of comprehensive income.
76 OFFICIAL GAZETTE Thursday, September 11, 2025 A-3 APPLICATION OF GENERAL STANDARDS Objective and scope The purpose of this criterion is to clarify the establishment of general application standards that entities must observe. The subject matter of this criterion is the establishment of general standards that must be considered in the recognition, valuation, presentation, and disclosure applicable to accounting criteria for credit institutions. Restricted assets These are considered as such all those assets regarding which there are circumstances under which they cannot be disposed of or used, and must remain in the same category from which they originated. Likewise, it will be considered that those assets coming from operations that do not settle on the same day form part of this category, that is, they are received with a value date different from the transaction date. In the case of margin accounts that entities grant to the clearing house for operations with financial derivatives carried out in recognized markets or exchanges, they must comply with what is established in NIF C-10. For this type of assets, this fact and its balance by type of operation must be disclosed in a note to the financial statements. Financial Agent of the Federal Government For the operations carried out by development banking institutions in their capacity as Financial Agent of the Federal Government, other than those carried out under the mandate figure referred to in criterion B-10 “Trusts” (Criterion B-10), they must comply with the recognition, valuation, presentation, and disclosure standards contained in the applicable accounting criteria, according to the type of operation in question. Goods promised for sale or with reservation of ownership In cases where a promise of purchase or sale contract with reservation of ownership is entered into, the asset must be recognized as restricted, according to the type of asset in question, at the same book value it had on the date of signing said contract, even if a higher price has been agreed upon. Said asset will follow the same valuation, presentation, and disclosure standards, in accordance with the corresponding accounting criteria. Payments received on account of the asset will be recorded in liabilities as an advance payment. On the date the promised good for sale or the purchase-sale with reservation of ownership is alienated, the profit or loss generated must be recognized in the results of the period as other income (expenses) of the operation. In the event that the contract is rescinded, the asset will cease to be recognized as restricted and those advance payments over which the entity can dispose or must settle in accordance with the conditions of the contract, will be recognized in the results of the period as other income (expenses) of the operation, or as other accounts payable, as appropriate. Liquidating accounts Regarding active and passive operations carried out by entities, for example, in matters
of investments in financial instruments, repurchase agreements, securities lending, virtual assets, and financial derivatives, once these reach maturity and while the corresponding settlement is not perceived or delivered, as agreed in the respective contract, the amount of the matured operations receivable or payable must be recorded in liquidating accounts (debtors or creditors for settlement of operations). Likewise, for operations in which immediate settlement or same-day value date is not agreed upon, including foreign exchange sales and purchases, on the transaction date the amount receivable or payable must be recorded in liquidating accounts, until its settlement is effected. The estimation of expected credit losses corresponding to the aforementioned amounts receivable must be determined in accordance with what is established in NIF C-16. For purposes of the presentation of financial statements, liquidating accounts will be presented in the item of other accounts receivable (net) or other accounts payable, as appropriate. The balance of debtor and creditor liquidating accounts may be offset in terms of what is established by the offsetting rules provided in NIF B-12 “Offsetting of financial assets and financial liabilities” (NIF B-12). With respect to the operations referred to in paragraph 11, the balance receivable or payable must be disclosed, for each type of operation from which they originate (foreign exchange, investments in financial instruments, repurchase agreements, virtual assets, etc.), specifying that these are operations agreed upon in which settlement is pending. Various estimates and provisions Estimates or provisions with undefined and/or unquantifiable purposes shall not be created, increased, or decreased against the results of the period. In any case, entities must comply with the regulation that the CNBV indicates regarding the determination of estimates and/or provisions.
Thursday, September 11, 2025 OFFICIAL GAZETTE 77 Trusts When entities acquire certificates or contribution receipts, fiduciary rights certificates, residual interests, or any other title, contract, or document that grants their holder participation in the possible excess or remainder that the trust or trustee may generate in due course, it must be evaluated whether such participation grants control, joint control, or significant influence in accordance with what is established in the corresponding NIFs. In any case, financial assets representing the remaining participation of a securitization vehicle must be presented in the concept “Benefits on the remainder in securitization operations” of the item “Benefits receivable in securitization operations” of the statement of financial position. Accrued interest Interest accrued by the different asset or liability items must be presented in the statement of financial position together with their corresponding principal. Recognition or cancellation of assets and/or liabilities The recognition or cancellation in the financial statements of assets and/or liabilities, including those arising from foreign exchange sales and purchases, investments in financial instruments, repurchase agreements, securities lending, virtual assets, financial derivatives, and issued titles, will be carried out on the date they economically affect the entity, regardless of the date on which they are carried out. Disclosure of financial information With regard to the disclosure of financial information, what is established in NIF A-1 “Conceptual Framework of Financial Information Standards” (NIF A-1), Chapter 80 “Presentation and disclosure”, must be taken into account, regarding that the responsibility for providing information about the economic entity rests with its administration. This information must meet certain fundamental qualitative characteristics and enhancements, such as relevance, faithful representation, comparability, verifiability, timeliness, and understandability based on what is provided in NIF A-1, Chapter 40 “Qualitative characteristics of financial statements” (NIF A-1, Chapter 40). Entities, in compliance with the disclosure standards provided in these accounting criteria, must consider materiality in terms of NIF A-1, Chapter 40, that is, they must show the most important aspects of the entity recognized accounting-wise just as that characteristic associated with relevance points out. The foregoing implies, among other elements, that materiality requires the exercise of professional judgment regarding the circumstances that determine the facts reflected in the financial information. In the same sense, an appropriate balance must be obtained between the qualitative characteristics of financial information in order to fulfill the objective of the financial statements, for which an optimal point must be sought rather than the achievement of maximum levels of all qualitative characteristics. However, with
respect to materiality, it will not be applicable to the information:
a) required by the CNBV through general provisions issued for that effect, other than those contained in these criteria; b) additional specific required by the CNBV, related to its supervision activities, and c) required through the issuance or authorization, as appropriate, of special accounting criteria or records. Disclosures relative to the determination of fair value Entities, regarding the Current Price for Valuation provided by the price provider in the determination of fair value in accordance with the Second Section of Chapter I of Title Three of the Provisions, in addition to what is stated in the accounting criteria or the corresponding NIFs, must disclose, at minimum, the following:
a) the level of the hierarchy of the current price for valuation (or fair value hierarchy) within which the determinations of fair value are classified, in accordance with the following:
i. Level 1, highest level, corresponding to prices obtained exclusively with Level 1 input data.
ii. Level 2, prices obtained with Level 2 input data.
iii. Level 3, lowest level, for those prices obtained with Level 3 input data;
b) in case there is any change in the valuation model, that change and the reasons for making it must be disclosed; c) when there are changes from one period to another in the classification of the hierarchy of the current price for valuation with respect to the same value or financial instrument:
i. the amounts of transfers between Level 1 and Level 2 of the hierarchy of the current price for valuation;
ii. the amounts of transfers to or from Level 3 of the hierarchy of the current price for valuation;
d) for those current prices for valuation classified in Level 3, a reconciliation of opening balances with closing balances must be performed, disclosing separately the changes during the period attributable to total gains or losses of the period recognized in net income and those recognized in other comprehensive income (OCI); e) when there is a significant decrease in volume or level of activity related to normal market activity for a certain value or financial instrument, or in the presence of disordered conditions, the adjustments that have been applied to the current price for valuation, if any, must be explained; f) the name of the price provider, which in its case has provided the current price for valuation or the input data for its determination through internal valuation models.
78 OFFICIAL GAZETTE Thursday, September 11, 2025 Quantitative information must be disclosed in tabular format, unless another format is more appropriate. Valuation of UDI The value announced by the Bank of Mexico in the Official Gazette of the Federation (DOF), applicable on the date of valuation, must be used. Valuation of VSM (minimum wage times) The value to be used will be that of the minimum wage corresponding, approved by the National Commission of Minimum Wages and announced in the DOF, applicable on the date of valuation. Valuation of UMA The value to be used will be that of the unit of measure and update corresponding, approved by the National Institute of Statistics and Geography and announced in the DOF, applicable on the date of valuation. A-4 SUPPLEMENTARY APPLICATION TO ACCOUNTING CRITERIA Objective and scope The purpose of this criterion is to clarify the application of the standards contained in NIF A-1, Chapter 90, “Supplementarity” (NIF A-1, Chapter 90) issued by CINIF, considering that, when applying it, financial information is being prepared and presented in accordance with the accounting criteria for credit institutions. Definition For the purposes of the accounting criteria for credit institutions, the process of supplementarity applies when, in the absence of explicit accounting standards issued by the CNBV in particular, and by CINIF in general, these are covered by a formal and recognized set of standards. Concept of supplementarity and basic standard In the absence of a specific accounting criterion of the CNBV for entities, or in a broader context, of the NIFs, the bases for supplementarity provided in NIF A-1, Chapter 90, mentioned above, will be applied, together with what is provided in the dispositions of this criterion. Other supplementary regulations Only in the event that the International Financial Reporting Standards (IFRS) referred to in NIF A-1, Chapter 90, do not provide a solution to accounting recognition, one may opt for a supplementary standard belonging to any other regulatory scheme, provided it meets all the requirements indicated in the cited NIF A-1, Chapter 90, for a supplementary standard, as well as those provided in paragraph 6 of this criterion, and the supplementarity must be applied in the following order:
a) Generally Accepted Accounting Principles (GAAP) definitive, applicable in the United States of America, and b) any accounting standard that forms part of a formal and recognized set of standards. For the purposes of the previous paragraph, it is considered that both official (authoritative) and non-official (nonauthoritative) sources form part of the GAAP applicable in the United States of America, in accordance with what is established in Topic 105 of the Accounting Standards Codification (ASC), (Codification) of the Financial Accounting Standards Board (FASB), in the following order:
a) official sources: the Codification, rules or interpretations of the Securities and Exchange Commission (SEC), Staff Accounting Bulletins, and SEC positions regarding the Consensuses of the Board on Emerging Issues of the FASB (FASB Emerging Issues Task Force, EITF), and b) non-official sources: widely recognized and preponderant practices either generally or in a specific industry, FASB Concepts Statements, documents of the American Institute of Certified Public Accountants (AICPA, Issues Papers), pronouncements of professional associations or regulatory agencies, and questions and answers of the Technical Information Service included in AICPA Technical Practice Aids. Requirements of a supplementary standard and rules of supplementarity In addition to what is established in the aforementioned NIF A-1, Chapter 90, the standards that are applied supplementarily must comply with the following:
a) they cannot be applied prematurely; b) they must not contravene the philosophy and general concepts established in the accounting criteria applicable to credit institutions; c) the supplementarity process that, if any, is provided within each of the standards used supplementarily will not be applicable, except when such supplementarity complies with the preceding subsections and has the authorization of this CNBV, and d) the standards that have been applied in the supplementarity process will be replaced, at the moment that a specific accounting criterion is issued by the CNBV or an NIF on the topic in which said process was applied.
Thursday, September 11, 2025 OFFICIAL GAZETTE 79 Disclosure standards Entities that follow the supplementary process recorded in this criterion must communicate in writing to the vicepresidency of the CNBV responsible for their supervision within 10 natural days following its application, the accounting standard that has been adopted supplementarily, as well as its basis of application and the source used. Additionally, entities must disclose through notes to the financial statements, the information requested in the cited NIF A-1, Chapter 90, and the quantification of its impacts on the financial statements. B-1 CASH AND CASH EQUIVALENTS Objective and scope The purpose of this criterion is to define the particular standards relative to the recognition, valuation, presentation, and disclosure in the financial statements of the items that make up the item of cash and cash equivalents in the statement of financial position of entities. Definitions Cash.- It is legal tender and foreign currency in cash, in deposits at the Bank of Mexico, as well as deposits in financial entities made in the country or abroad available for the operation of the entity; such as, availability in checking accounts, bank drafts, telegraphic or postal orders, and remittances in transit. Cash equivalents.- They are short-term, highly liquid values, easily convertible into cash that are subject to insignificant risks of changes in their value and are held to meet short-term commitments rather than for investment purposes; they may be denominated in national or foreign currency; for example, interbank loan operations agreed upon for a term less than or equal to 3 business days, the purchase of foreign exchange that are not considered financial derivatives in accordance with what the Bank of Mexico establishes in the applicable regulation, as well as other cash equivalents such as correspondents, immediate collection documents, minted precious metals, and highly liquid financial instruments. Highly liquid financial instruments.- They are values whose disposal is foreseen within a maximum of 48 hours from their acquisition, generate returns, and have insignificant risks of changes in their value. Deposits in financial entities represented or invested in titles, that do not meet the assumptions provided in the two previous paragraphs, will be subject to NIF C-2. Recognition standards Cash must be initially recognized at its fair value, which is its nominal value. All cash equivalents, in their initial recognition, must be valued at their fair value. The returns generated by cash and cash equivalents will be recognized in the results of the period as they accrue. “Firm” immediate collection documents will be recognized in accordance with the following:
a) in the case of transactions with entities of the country, they must not contain unpaid items after 2 business days from the operation that gave rise to them, nor those that having been deposited in banks have been returned, b) when they correspond to transactions with entities of the foreign country, they must be registered in cash and cash equivalents only if they are collectible within a maximum term of 5 business days. When the documents indicated in the previous paragraph have not been collected within the aforementioned periods (2 or 5 days, as appropriate), the amount of these will be transferred to the item that gave rise to them, that is, if they come from:
a) various debtors, attention must be paid to what is provided in NIF C-3 or NIF C-20, as appropriate, or b) credit portfolio, attention must be paid to what is provided in Criterion B-6. “Subject to collection” immediate collection documents, of operations celebrated with entities of the country or of the foreign country, will be registered in off-balance sheet accounts in the item of other registration accounts. Interbank loan operations agreed upon for a term less than or equal to 3 business days, as well as deposits at the Bank of Mexico over which the entity cannot dispose, will be recognized as restricted cash equivalents. Acquired currencies that are agreed to settle on a date subsequent to the transaction of the sales and purchase, will be recognized on said transaction date as restricted cash and cash equivalents (currencies to receive), while sold currencies will be registered as an outflow of cash and cash equivalents (currencies to deliver). The counterparty must be a liquidating account, creditor, or debtor, as appropriate, in accordance with what is established in Criterion A-3. Valuation standards Cash must be maintained valued at its nominal value, while cash equivalents must be valued at their fair value. Highly liquid financial instruments must be valued based on what is established in the standards on financial instruments, according to the business model corresponding to each type of instrument.
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The valuation of cash equivalents represented by minted precious metals shall be carried out at their fair value, considering as such the applicable quotation on the valuation date. In the case of minted precious metals that by their nature do not have a fair value, they shall be recorded at their acquisition cost, understood as the amount of cash or its equivalent delivered in exchange for them.
Presentation Standards
Statement of Financial Position
The item of cash and cash equivalents shall be shown in the statement of financial position of the entities as the first item comprising the asset, including restricted cash and cash equivalents. In the event that there is an overdraft in checking accounts reported in the account statement issued by the corresponding credit institution, the overdraft amount must be presented in the item of other accounts payable, even if other checking accounts with the same credit institution remain. Likewise, if the compensated balance of currencies to be received with currencies to be delivered, or any concept that integrates the item of cash and cash equivalents, were to show a negative balance, said concept must be presented in the item of other accounts payable.
Statement of Comprehensive Income
The yields generated by deposits in financial entities, interbank lending operations agreed upon for a term of less than or equal to 3 business days, as well as the revaluation effects of those constituted in foreign currency, shall be presented in the statement of comprehensive income as interest income or expense, while the valuation and buy-sell results of minted precious metals and currencies shall be grouped in the item of intermediation results, as referred to in criterion D-2 "Statement of Comprehensive Income" (Criterion D-2).
Disclosure Standards
The item of cash and cash equivalents shall be disaggregated through notes to the financial statements including, as appropriate, cash, deposits at the Bank of Mexico, deposits in financial entities made in the country and abroad, and finally, other cash equivalents. Likewise, the following rules must be observed, as appropriate:
a) in the event that there are interbank loans under the terms of paragraph 3, the amount, average yield rates, and whether such loans are documented must be indicated; b) when any item within the item has a restriction regarding availability or the purpose to which it is destined, its amount, the reasons for its restriction, and the probable date on which it will expire must be disclosed; c) in the event that the balance of cash and cash equivalents is presented in the liability, in terms of what is stated in paragraph 18, this fact and the causes that gave rise to it must be disclosed; d) the existence of minted precious metals and cash and cash equivalents denominated in foreign currency must be disclosed, indicating their amount, type of currency involved, settlement term, quotations used for conversion, and their equivalent in national currency, and e) disclose the effect of subsequent events that, due to their importance, have substantially modified the valuation of cash and cash equivalents in foreign currency, in minted precious metals, and in highly liquid financial instruments, between the date of the financial statements and the date on which they are authorized for issuance, in accordance with NIF B-13 "Subsequent Events to the Date of the Financial Statements".
B-3 REPO OPERATIONS
Objective and Scope
This criterion aims to define the particular standards relative to the recognition, valuation, presentation, and disclosure in the financial statements of repo operations. Repo operations that entities carry out on behalf of third parties, as appropriate, are contemplated in criterion B-9 "Custody and Administration of Assets" (Criterion B-9). The treatment of operations that, in accordance with what is established in NIF C-14, meet the requirements to derecognize the financial assets subject to it, in virtue that the risks, benefits, and control of said financial assets are transferred, is not the object of this criterion, therefore it must be attended to what is established in NIF C-2.
Definitions
Financial Asset. - A right arising from a contract, which provides monetary economic resources to the entity. Therefore, it includes, among others:
a) cash or cash equivalents; b) financial instruments generated by a contract, such as an investment in a debt or equity instrument issued by a third party; c) a contractual right to receive cash or any other financial instrument from another entity; d) a contractual right to exchange financial assets or financial liabilities with a third party on conditions favorable to the entity, or e) a right that will be collected with a variable number of equity instruments issued by the entity itself.
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Substantially Similar Financial Assets.- Those financial assets that, among others, maintain the same primary obligor, identical form and type (which generates substantially the same risks and benefits), same maturity date, identical contractual interest rate, similar collateral, same outstanding balance. Derecognition of Financial Assets.- It is the total or partial elimination of a financial asset, previously recognized in the statement of financial position of an entity, which takes place when that item no longer meets the definition of an asset, that is, when the entity loses control of it. Collateral. – It is the safeguard constituted by an asset or group of assets to guarantee the payment of agreed counterperformances. For the purposes of repo operations, the collateral will at all times be those permitted in accordance with current regulation. Counterperformances. - Cash and cash equivalents, the right to receive all or specific portions of cash flows from a trust, entity, or other figure, equity financial instruments, derivative financial instruments, or any other type of asset obtained in a transfer of financial assets, including any obligation incurred. For the purposes of repo operations, the counterperformances will at all times be those permitted in accordance with current regulation. Amortized Cost.- It is a historical cost valuation basis applicable to financial assets and financial liabilities and reflects the present value of future flows. For variable rate instruments, the discount rate is updated to reflect changes in it. The amortized cost of a financial asset or financial liability is updated over time to describe subsequent changes, such as the accrual of interest, the impairment of the financial asset, and collections and payments. Equity Financial Instruments.- Any document or title originating from a contract that evidences the participation or option to participate in the net assets of an entity. Effective Interest Method.- It is the one used in the calculation of the amortized cost of a financial instrument to distribute its effective interest income or expense in the corresponding periods of the life of the financial instrument. Cash-Oriented Repo Operations.- Transaction motivated by the need of the reporting party (reportada) to obtain cash financing and the intention of the reporting entity (reportadora) to invest its excess cash. Value-Oriented Repo Operations.- Transaction motivated by the need of the reporting entity (reportadora) to temporarily access certain specific financial instruments and the intention of the reporting party (reportada) to increase the yields of its investments in financial instruments. Fixed Price at Maturity.- It is that right or obligation, as appropriate, represented by the agreed price plus the repo interest, agreed upon in the operation. Agreed Price.- Represents the right or obligation to receive or deliver resources, agreed upon at the beginning of the operation. Reporting Party
(Reportada).- That entity that receives cash, through a repo operation in which it transfers financial assets as collateral, with the obligation to reintegrate to the reporting entity (reportadora) at the end of the operation the cash and agreed repo interest. Reporting Entity (Reportadora).- That entity that delivers cash, through a repo operation, in which it receives financial assets as collateral, with the obligation to return them to the reporting party (reportada) at the end of the operation and receiving the cash plus the agreed repo interest. Repo. - Operation by means of which the reporting entity (reportador) acquires for a sum of money the ownership of credit titles, and obligates itself to transfer to the reporting party (reportado) the ownership of as many titles of the same species, in the agreed term and against reimbursement of the same price plus a premium. The premium remains for the benefit of the reporting entity (reportador), unless otherwise agreed. Effective Interest Rate. - It is the rate that exactly discounts the estimated future cash flows that will be collected or settled during the expected life of a financial instrument in the determination of its amortized cost; its calculation must consider contractual cash flows and transaction costs related. Repo Rate.- It is the agreed rate with which the payment of interest for the use of cash in the repo operation is determined. Fair Value. - It is the exit price that, on the valuation date, would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants.
Characteristics
Economic and Legal Substance of Repo Operations Repo operations for legal purposes are considered as a sale, where an agreement to repurchase the transferred financial assets is established. Nevertheless, the economic substance of repo operations is that of collateralized financing, where the reporting entity (reportadora) delivers cash as financing, in exchange for obtaining financial assets that serve as protection in case of default. In this regard, the financial assets granted as collateral by the reporting party (reportada), which do not meet the requirements to be derecognized in terms of what is established by NIF C-14, continue to be recognized in its statement of financial position, since it retains the risks, benefits, and control of them; that is, if there were any change in the fair value, accrual of interest, or dividends were declared on the financial assets granted as collateral, the reporting party (reportada) is the one exposed, and therefore recognizes, said effects in its financial statements.
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In contrast, those operations where economically the reporting entity (reportadora) acquires the risks, benefits, and control of the transferred financial assets cannot be considered as repo operations, being subject to NIF C-2.
Difference with respect to securities lending
Additionally, although the legal scheme of repo operations differs from that established for securities lending referred to in Criterion B-4, since repo operations provide for the commitment to reacquire the financial asset subject to the operation at the fixed price at maturity, while securities lending does not consider the reacquisition of the same, since the risks, benefits, nor control are substantially transferred, but the return of the financial asset to the lender; the accounting treatment is similar, in virtue that both operations imply the temporary transfer of financial assets in exchange for cash or other collateral. For the aforementioned reasons and in consistency with the basic postulates referred to in NIF A-1, Chapter 20 "Basic Postulates", the economic substance must prevail over the legal form for the accounting treatment of repo or securities lending operations, which is similar in both operations.
Intention of Repo Operations
In repo operations, there are generally two types of intentions, either of the reporting party (reportada) or the reporting entity (reportadora): "cash-oriented" or "value-oriented". In a "cash-oriented" repo, the intention of the reporting entity (reportada) is to obtain cash financing, using financial assets as collateral for this purpose; on the other hand, the reporting entity (reportadora) obtains a yield on its investment at a certain rate and, not seeking any specific value, receives financial assets as collateral to mitigate the credit risk exposure it faces regarding the reporting party (reportada). In this sense, the reporting party (reportada) pays the reporting entity (reportadora) interest on the cash received as financing, calculated based on the agreed repo rate (which is usually lower than the rate existing in the market for financing without collateral in place). On the other hand, the reporting entity (reportadora) achieves yields on its investment whose payment is secured through the collateral. In a "value-oriented" repo, the intention of the reporting entity (reportadora) is to temporarily access certain specific values held by the reporting party (reportada) (for example, if the reporting entity (reportadora) through a previous repo operation in which it acts as the reporting party (reportada), contracted a commitment on a value similar to the object of the new operation), providing cash as collateral, which serves to mitigate the exposure to risk that the reporting party (reportada) faces regarding the reporting entity (reportadora). In this regard, the reporting party (reportada) pays the reporting entity (reportadora) the agreed interest at the repo rate for the implicit financing obtained on the cash received, where said repo rate is generally lower than what would have been agreed in a "cash-oriented" repo. In repo operations, it is usual to agree on an agreed price whose value is above or below the cash exchanged, so the difference existing between the cash exchanged and the agreed price aims to protect the counterparty that is exposed to the risks of the operation (for example, against market risk). If the operation is "cash-oriented", the reporting party (reportada) generally grants financial assets as guarantee at an agreed price lower than the market value, so its fair value is higher with respect to the cash received; in contrast, if it is "value-oriented", the reporting entity (reportadora) will generally receive titles as guarantee at an agreed price higher than the market value, so its fair value is below the cash granted. The delivery of collateral can occur at the beginning of the operation or during the life of the repo with respect to variations in the fair value of the granted collateral. Considering all the above, nevertheless, the economic intention, the accounting treatment of "cash-oriented" or "value-oriented" repo operations is the same.
Recognition and Valuation Standards
Reporting Party (Reportada)
On the date of contracting the repo operation, acting as the reporting party (reportada), it must recognize the entry of cash or cash equivalents or a debtor liquidating account, as well as an account payable measured initially at the agreed price, which represents the obligation to restore said cash to the reporting entity (reportadora). Throughout the life of the repo, the account payable referred to in the previous paragraph shall be valued at its amortized cost through the recognition of repo interest in the results of the exercise as it accrues, in accordance with the effective interest method, affecting said account payable. With respect to the financial assets transferred to the reporting entity (reportadora), what is provided in the section of Collateral Granted and Received other than cash of this criterion must be attended to.
Reporting Entity (Reportadora)
On the date of contracting the repo operation, acting as the reporting entity (reportadora), it must recognize the exit of cash and cash equivalents, or a creditor liquidating account, registering an account receivable measured initially at the agreed price, which represents the right to recover the cash delivered. During the life of the repo, the account receivable referred to in the previous paragraph shall be valued at its amortized cost, through the recognition of repo interest in the results of the exercise as it accrues, in accordance with the effective interest method, affecting said account receivable.
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The financial assets that the reporting entity (reportadora) has received as collateral must be treated in accordance with what is established in the following section.
Collateral Granted and Received other than Cash The collateral granted by the reporting party (reportada) to the reporting entity (reportadora) (other than cash), must be recognized as follows:
a) the reporting entity (reportadora) will recognize the collateral received in off-balance sheet accounts, following for its valuation the standards relative to custody operations of Criterion B-9. The reporting party (reportada) must reclassify the financial asset in its statement of financial position, presenting it as restricted, in accordance with what is established in Criterion A-3, for which it will follow the valuation, presentation, and disclosure standards in accordance with the accounting criterion for credit institutions that corresponds; b) the reporting entity (reportadora), upon selling the collateral or granting it as guarantee, must recognize the resources derived from the transaction, as well as an account payable for the obligation to return the collateral to the reporting party (reportada) (measured initially at the agreed price) which shall be valued, in the case of sale, at its fair value or, in the event that it is granted as guarantee in another repo operation, at its amortized cost (any differential between the price received and the value of the account payable will be recognized in the results of the exercise); c) in the event that the reporting party (reportada) fails to meet the conditions established in the contract, and therefore cannot claim the collateral, it must derecognize it from its statement of financial position (since the risks, benefits, and control are substantially transferred at that moment, in terms of what is established in NIF C-14) at its fair value against the account payable referred to in paragraph 35. On the other hand, the reporting entity (reportadora) must recognize in its statement of financial position the entry of the collateral, as established in the accounting criteria for credit institutions, according to the type of good involved, against the account receivable referred to in paragraph 38, or in its case, if the collateral had previously been sold, it must derecognize the account payable referred to in clause b), relative to the obligation to return the collateral to the reporting party (reportada); d) the reporting party (reportada) must maintain the collateral in its statement of financial position and the reporting entity (reportadora) must recognize it in its financial statements only in off-balance sheet accounts, with the exception of what is established in the previous clause c), that is, when the risks, benefits, and control of the collateral have been transferred due to the default of the reporting party (reportada); e) the off-balance sheet accounts recognized for collateral received by the reporting entity (reportadora) must be canceled when the repo operation reaches its maturity or there is default by the reporting party (reportada). Likewise, in the case where the reporting entity (reportadora) becomes in turn the reporting party (reportada) by arranging another repo operation with the same collateral received as guarantee of the initial operation, the repo interest
agreed upon in the second operation must be recognized in the results of the exercise as it accrues, in accordance with the effective interest method, affecting the account payable valued at amortized cost referred to in clause b) of paragraph 41. In the case of operations where the reporting entity (reportadora) sells, or in turn, grants as guarantee the collateral received (for example, when another repo or securities lending operation is agreed upon), it must keep in off-balance sheet accounts the control of said sold or granted collateral, following for its valuation the standards relative to custody operations of Criterion B-9. The off-balance sheet accounts recognized for collateral received that in turn have been sold or granted as guarantee by the reporting entity (reportadora) must be canceled when the entity acquires the sold collateral to return it to the reporting party (reportada), or when the second operation in which the collateral was granted as guarantee reaches its maturity, or there is default by the counterparty.
Presentation Standards
Statement of Financial Position
The account receivable or payable, which represents the right or obligation to receive or restore the cash, as appropriate, as well as accrued interest, shall be presented within the statement of financial position, in the item of debtors for repos or creditors for repos, as appropriate. The collateral delivered by the reporting party (reportada) shall be presented as restricted according to the type of financial assets involved; while the reporting entity (reportadora) will present it in off-balance sheet accounts in the item of collateral received by the entity. The account payable referred to in clause b) of paragraph 41, which represents the obligation of the reporting entity (reportadora) to return to the reporting party (reportada) the collateral that it had sold or granted as guarantee, shall be presented within the statement of financial position, in the item of collateral sold or granted as guarantee. The off-balance sheet accounts referred to in paragraph 43, with respect to those collateral received by the reporting entity (reportadora) that in turn have been sold or granted as guarantee (for example, other repo and securities lending operations) shall be presented in the item of collateral received and sold or delivered as guarantee by the entity.
Statement of Comprehensive Income
The accrual of repo interest derived from the operation, as well as that referred to in paragraph 42, shall be presented in the item of interest income or expenses, as appropriate.
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The differential referred to in subsection b) of paragraph 41, if any, generated by the sale, shall be presented in the intermediation income item.
The fair value measurement of the payable account referred to in subsection b) of paragraph 41, which represents the reporter's obligation to return to the reportee the collateral that has been sold, shall be presented in the intermediation income item.
Compensation of financial assets and liabilities
Since restricted financial assets continue to be recognized in the statement of financial position based on the guidelines of this standard, such assets and the associated liabilities shall not be offset against each other. Likewise, the entity shall not offset the income from the restricted financial asset with the costs and/or expenses incurred by the associated liability.
For the purposes of offsetting between financial assets and liabilities when the entity acts as a reporter, the provisions of NIF B-12 shall be observed.
Disclosure standards
Entities shall disclose through notes to the financial statements, the information corresponding to repurchase agreements as follows:
a) total amount of transactions entered into; b) amount of interest on repurchase agreements recognized in the results of the period as income or expenses, as applicable; c) average terms in the contracting of outstanding repurchase agreement transactions; d) type and total amount by type of asset of the collateral both delivered and received; e) of the collateral received and subsequently sold or pledged, the total amount by type of asset, and f) the rate agreed upon in relevant transactions.
Appendix A is normative. Its content illustrates the application of Standard B-3, with the purpose of helping to better understand its meaning.
Appendix A
Examples of application of the principles of non-derecognition from the statement of financial position
If a contract establishes that the financial asset (collateral) will be reacquired at a fixed price or at the sale price plus the normal profit that the entity delivering the collateral has obtained, the foregoing constitutes a repurchase agreement, and therefore, such financial asset shall not be derecognized from the statement of financial position, since the entity delivering the collateral retains substantially all the risks and benefits inherent to the ownership of the financial asset.
A1
If a contract establishes that the same financial asset (collateral) or another substantially similar one will be reacquired, at a fixed price or at a sale price plus the normal profit that the entity delivering the collateral has obtained, which constitutes a repurchase agreement, and therefore, such asset shall not be derecognized from the statement of financial position since the entity delivering the collateral retains substantially all the risks and benefits inherent to the ownership of the financial asset.
A2
If a contract at a fixed repurchase price or equal to the sale price plus the normal profit that the entity delivering the collateral has obtained, grants the entity receiving said collateral the right to substitute the financial assets with other substantially similar ones and of fair value equivalent to that of the asset reported at the repurchase date, such operation constitutes a repurchase agreement, and therefore, the asset subject to the repurchase shall not be derecognized from the statement of financial position, since the reportee retains substantially all the risks and benefits inherent to the ownership of the financial asset.
A3
If an entity sells a financial asset and retains only the right of priority to reacquire the transferred asset at its fair value in case the acquirer subsequently sells it, such operation does not constitute a repurchase agreement and the entity must derecognize the financial asset from the statement of financial position, by virtue of having transferred substantially all the risks and benefits inherent to ownership.
A4
B-4 SECURITIES LENDING
Objective and scope
The purpose of this standard is to define the particular rules regarding the recognition, valuation, presentation, and disclosure in the financial statements of securities lending transactions carried out by entities acting on their own account.
Securities lending transactions carried out by entities on behalf of third parties are covered in Standard B-9.
The treatment of transactions that, in accordance with what is established in NIF C-14, meet the requirements to derecognize the financial assets subject thereto, by virtue of the transfer of risks, benefits, and control of said financial assets, is not the subject of this standard, and therefore, the provisions of NIF C-2 shall be observed.
Definitions
Financial asset. - A right arising from a contract, which provides monetary economic resources to the entity. Therefore, it includes, among others:
a) cash or cash equivalents; b) financial instruments generated by a contract, such as an investment in debt or equity instruments issued by a third party; c) a contractual right to receive cash or any other financial instrument from another entity; d) a contractual right to exchange financial assets or financial liabilities with a third party on favorable terms for the entity, or e) a right that will be settled with a variable number of equity instruments issued by the entity itself.
Substantially similar financial assets. - Those financial assets that, among others, maintain the same primary obligor, identical form and type (thus generating substantially the same risks and benefits), same maturity date, identical contractual interest rate, similar collateral, same outstanding balance.
Derecognition of financial assets. - The total or partial elimination of a financial asset, previously recognized in the statement of financial position of an entity, which takes place when that item no longer meets the definition of an asset, that is, when the entity loses control over it.
Collateral. - The safeguard constituted by an asset or group of assets to guarantee the payment of agreed counterperformances. For the purposes of securities lending transactions, the collateral shall at all times be those permitted in accordance with current regulation.
Counterperformances. - Cash and cash equivalents, the right to receive all or specific portions of cash flows from a trust, entity, or other figure, equity financial instruments, derivative financial instruments, or any other type of asset obtained in a transfer of financial assets, including any obligation incurred. For the purposes of securities lending transactions, the counterperformances shall at all times be those permitted in accordance with current regulation.
Amortized cost. - A historical cost valuation basis applicable to financial assets and financial liabilities and reflects the present value of future flows. For variable rate instruments, the discount rate is updated to reflect changes in the same. The amortized cost of a financial asset or financial liability is updated over time to describe subsequent changes, such as the accrual of interest, impairment of the financial asset, and collections and payments.
Equity financial instruments. - Any document or title originating from a contract that evidences the participation or the option to participate in the net assets of an entity.
Effective interest method. - It is used in the calculation of the amortized cost of a financial instrument to distribute its effective interest income or expense in the corresponding periods of the life of the financial instrument.
Premium. - The payment made by the borrower to the lender for the loan of their securities.
Lender. - The entity that transfers securities to the borrower receiving financial assets as collateral.
Securities lending. - An operation in which the transfer of securities from the lender to the borrower is agreed, with the obligation to return such securities or other substantially similar ones on a specified date or upon request, while the borrower grants the lender collateral.
Borrower. - The entity that receives securities from the lender granting financial assets as collateral.
Effective interest rate. - The rate that exactly discounts the estimated future cash flows that will be collected or settled during the expected life of a financial instrument in the determination of its amortized cost; its calculation must consider contractual cash flows and transaction costs related thereto.
Fair value. - The exit price that, at the valuation date, would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants.
Securities subject to the loan. - Those equity financial instruments or securities susceptible to being traded in lending in accordance with the respective regulation.
Characteristics
Substance and legal form of securities lending transactions
Securities lending transactions for legal purposes are considered as a sale, where an agreement is established to return the securities subject to the operation on a specified date. However, the economic substance of securities lending transactions consists of the borrower being able to temporarily access certain types of securities where the collateral serves to mitigate the risk exposure that the lender faces regarding the borrower.
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It is possible that, in securities lending transactions, the borrower guarantees the lender the return of the securities subject to the operation, through cash resources deposited in a trust. These resources are outside the reach of the lender and can only be made effective when the guarantee is executed in case of default. For this reason, the cash granted as collateral is restricted in the borrower's statement of financial position, while the lender shall not recognize it (except in off-balance sheet accounts).
In this regard, the securities subject to the operation transferred by the lender (or the financial assets granted as collateral by the borrower), which do not meet the requirements to be derecognized in terms of what is established by NIF C-14, continue to be recognized in their statement of financial position, since they retain the risks, benefits, and control of the securities subject to the operation (or of the financial assets). For example, if there were any change in fair value, accrual of interest, or dividends were declared on the securities (or financial assets granted as collateral), the lender (or borrower) shall be the one to recognize such effects in their financial statements.
Therefore, those operations where economically the borrower (or lender) acquires the risks, benefits, and control of the transferred securities (or financial assets) cannot be considered as securities lending transactions, being subject to NIF C-2.
Difference with respect to repurchase agreements
Additionally, although the legal scheme of securities lending differs from that established for repurchase agreements referred to in Standard B-3, since securities lending transactions do not consider the reacquisition of the financial asset subject to the operation, as risks, benefits, and control are not substantially transferred, but rather the return thereof to the lender, whereas repurchase agreements provide for the commitment to reacquire said financial asset at the fixed maturity price, the accounting treatment is similar, by virtue of both operations involving the temporary transfer of financial assets in exchange for collateral.
For the aforementioned reasons and in consistency with the basic postulates referred to in NIF A-1, the economic substance shall prevail over the legal form for the accounting treatment of repurchase or securities lending transactions, which is similar in both operations.
Intent of securities lending transactions
As previously mentioned, the intention of agreeing on a securities lending transaction is for the borrower to temporarily access certain specific types of securities owned by the lender, granting financial assets as collateral, which serves to mitigate the risk exposure that the lender faces regarding the borrower.
In this regard, in the securities lending transaction, the borrower will pay the lender a premium for the loan of the security subject to the operation.
In securities lending transactions, collateral is agreed upon whose value is usually above the value of the security subject to the operation.
The delivery of collateral may occur at the beginning of the operation or during the life of the securities loan regarding variations in the fair value of the collateral granted.
Recognition and valuation standards
Lender
On the date of contracting the securities lending transaction, acting as the lender, with respect to the value of the security subject to the loan transferred to the borrower, it shall be recognized as restricted, in accordance with what is established in Standard A-3, for which it will follow the valuation, presentation, and disclosure rules in accordance with the accounting standard for credit institutions that corresponds.
The amount of the accrued premium shall be recognized in the results of the period, through the effective interest method during the validity of the operation, against a receivable account.
With regard to financial assets received as collateral (including cash administered in trust), they shall be recognized in off-balance sheet accounts, following for their valuation the rules relative to custody operations in Standard B-9.
In the case where the lender, prior to the maturity of the securities lending transaction and without default by the borrower on the conditions established in the contract, sells the collateral received, it shall recognize the inflow of resources from the sale, as well as a payable account for the obligation to return said collateral to the borrower (initially measured at the agreed price) which shall be valued at fair value. This is with the exception that the collateral is pledged in a repurchase agreement, for which the provisions of Standard B-3 shall be observed.
If the borrower defaults on the conditions established in the contract, the lender shall recognize the inflow of the collateral, as established in the accounting standards for credit institutions, according to the type of asset involved, as well as derecognize the value subject to the operation that had previously been restricted, or in its case, if the collateral had previously been sold, it shall derecognize the payable account referred to in the previous paragraph, which represents the obligation to return the collateral to the borrower.
The lender shall maintain the value subject to the operation in its statement of financial position and the borrower shall not recognize it in its financial statements, but only in off-balance sheet accounts, with the exception of what is established in the previous paragraph, where the risks, benefits, and control of the collateral have been transferred due to the borrower's default.
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The off-balance sheet accounts recognized by the financial assets received as collateral by the lender shall be cancelled when the securities lending transaction reaches its maturity or there is default by the borrower.
Regarding securities loans where the value subject to the operation granted by the lender comes from collateral received in other transactions (for example a repurchase or another securities loan), control of said collateral shall be maintained in off-balance sheet accounts.
The off-balance sheet accounts referred to in the previous paragraph shall be cancelled when the operation in which the collateral was pledged reaches its maturity or there is default by the borrower.
Borrower
On the date of contracting the securities lending transaction, acting as the borrower, with respect to the value subject to the loan received, said value shall be recognized in off-balance sheet accounts, following for its valuation the rules relative to custody operations in Standard B-9.
The amount of the accrued premium shall be recognized in the results of the period, through the effective interest method during the validity of the operation, against a payable account.
With regard to financial assets delivered as collateral, they shall be recognized as restricted (including cash administered in trust), in accordance with what is established in Standard A-3, which will follow the valuation, presentation, and disclosure rules in accordance with the accounting standard for credit institutions that corresponds.
On the date that the borrower sells the security subject to the operation, it shall recognize the inflow of resources from the sale, as well as a payable account for the obligation to return said security to the lender (initially measured at the agreed price) which shall be valued at fair value. This is with the exception that the security subject to the operation is pledged in a repurchase agreement, for which the provisions of Standard B-3 shall be observed.
If the borrower defaults on the conditions established in the contract, and therefore cannot claim the financial assets delivered as collateral, it shall derecognize them from its statement of financial position (since the risks, benefits, and control are substantially transferred at that moment, in terms of what is established in NIF C-14) at their fair value, against the payable account referred to in the previous paragraph, which represents the obligation to return the security subject to the operation to the lender.
The borrower shall maintain the collateral delivered in its statement of financial position and the lender shall not recognize them in its financial statements, but only in off-balance sheet accounts, with the exception of what is established in the previous paragraph, that is, when the risks, benefits, and control of the collateral have been transferred due to the borrower's default.
The off-balance sheet accounts recognized by the securities subject to the operation received by the borrower shall be cancelled when the securities lending transaction reaches its maturity.
Regarding securities loans where the financial assets granted as collateral by the borrower come from collateral received in other transactions (for example a repurchase or another securities loan), control of said collateral shall be maintained in off-balance sheet accounts.
The off-balance sheet accounts referred to in the previous paragraph shall be cancelled when the operation in which the collateral was pledged reaches its maturity.
Presentation standards
Statement of financial position
The value subject to the operation, as well as the collateral delivered, shall be presented as restricted, by the lender or borrower, as applicable, according to the type of financial assets involved.
The value subject to the operation received by the borrower, as well as the collateral received by the lender, shall be presented in off-balance sheet accounts in the item of collateral received by the entity.
The premium receivable or payable shall be presented in the item of securities lending of the asset or liability, as applicable.
The payable account representing the obligation of the borrower (or lender) to return the security subject to the operation (or the collateral) to the lender (or borrower) shall be presented within the statement of financial position, in the item of collateral sold or pledged.
The off-balance sheet accounts referred to in paragraphs 36 and 45 shall be presented in the item of collateral received and sold or pledged by the entity.
Statement of comprehensive income
The accrual of the premium recognized in the results of the period shall be presented in the item of interest income or expenses, as applicable.
The differential between the price received and the fair value of the security subject to the operation or the collateral received, if any, existing at the time of sale, shall be presented in the intermediation income item.
The fair value measurement of the payable account representing the obligation to return the security subject to the operation or the collateral received, as applicable, shall be presented in the intermediation income item.
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Compensation of financial assets and liabilities Since restricted financial assets continue to be recognized in the statement of financial position based on the guidelines of this standard, such assets and the associated liabilities shall not be offset against each other. Likewise, the entity shall not offset the income derived from the transferred financial asset with the costs and/or expenses incurred by the associated liability.
Disclosure Standards
Entities shall disclose through notes to the financial statements, the information corresponding to securities lending operations in the following manner:
a) that relating to the total amount of operations carried out; b) description of ongoing operations, detailing the characteristics that identify it as a securities lending operation; c) amount of premiums recognized in the results of the period as income or expenses, as applicable; d) average terms in the contracting of securities lending operations; e) regarding the securities subject to ongoing securities lending operations, delivered or received, total amount, by type of security, on which the right of sale or pledge has been exercised; f) type and total amount by type of asset for both delivered and received collateral, and g) for received collateral that has in turn been sold or pledged, the total amount, by type of asset.
B-6 CREDIT PORTFOLIO
Objective and Scope
This standard aims to define the particular rules relative to the initial and subsequent recognition, valuation, presentation, and disclosure in the financial statements of the credit portfolio of entities. This standard also includes the accounting guidelines relative to the recognition and presentation of the preventive estimate for credit risks. The following are not subject to this standard:
a) the establishment of the methodology for the rating and constitution of the preventive estimate for credit risks; b) the accounting rules relative to financial instruments, which are traded on recognized markets and that the entity holds in its own position, even if they are linked to credit operations, being subject to NIF C-2 or NIF C-20, as applicable; c) accounts receivable from customers and other accounts receivable, which are subject to NIF C-3; d) the collection rights that the entity acquires that are in the circumstances foreseen in the following paragraph 23, will be subject to NIF C-20.
Definitions
Borrower. - The natural or legal person, or trust to whom a credit is granted and who is obligated to pay the capital and other benefits agreed with the grantor. Aforo. - The amount of the nominal value of the collection rights transferred in a factoring, discount, or assignment of collection rights operation, which the receiver does not finance to the factor or transferor and which is obligated to deliver to the latter, once the collection of the portfolio subject to factoring, discount, or assignment of collection rights is carried out. Financial Leasing. - That which transfers to the lessee substantially all the risks and benefits inherent to the ownership of the underlying asset. Portfolio Rating. - Methodology used by entities to determine the credit risk associated with the credits granted by them. Payment Capacity. - For the purposes of this standard, it will be understood that there is payment capacity when the conditions established for that effect in the Provisions are met. Portfolio in Extension. - It is integrated by all those housing credits originated by the National Institute for the Housing Fund for Workers (INFONAVIT) or the Housing Fund of the Institute for Social Security and Services for State Workers (FOVISSSTE) acquired by the entities, and which in terms of the Law of the National Institute for the Housing Fund for Workers and the Law of the Institute for Social Security and Services for State Workers have some valid extension in the payment of amortization for the concept of capital and ordinary interests. This is always provided that the entity is contractually obligated to respect such extension under the same terms as the reference organisms. Upon conclusion of the extension, the portfolio will receive the treatment that corresponds to it (ROA or REA). Portfolio with credit risk stage 1. - Are all those credits whose credit risk has not increased significantly since their initial recognition until the date of the financial statements and that are not in the circumstances to be considered stage 2 or 3 in terms of this standard.
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Portfolio with credit risk stage 2. - Includes those credits that have shown a significant increase in credit risk since their initial recognition until the date of the financial statements in accordance with what is provided in the calculation models of the preventive estimate for credit risks established or permitted in the Provisions, as well as what is provided in this standard.
Portfolio with credit risk stage 3. - Are those credits with credit impairment originated by the occurrence of one or more events that have a negative impact on the future cash flows of said credits in accordance with what is provided in this standard.
Write-off. - Is the cancellation of the credit when there is evidence that formal collection efforts have been exhausted and, as a consequence, the entity's administration determines that it has no reasonable expectations of recovering it, either totally or partially.
Assignment of Collection Rights. - Those financing operations by virtue of which the ownership of collection rights is transmitted to any entity. Acquisitions of credit portfolios will not be considered as Assignment of Collection Rights operations.
Consolidation of Credits. - Is the integration into a single credit, of two or more credits granted by the same entity to the same borrower.
Amortized Cost. - Is a historical cost valuation basis applicable to financial assets and financial liabilities and reflects the present value of future flows. For instruments at variable rate, the discount rate is updated to reflect changes in it. The amortized cost of a financial asset or a financial liability is updated over time to describe subsequent changes, such as the accrual of interest, the impairment of the financial asset, and collections and payments.
Transaction Costs. - Are incremental costs directly attributable to the acquisition or generation of a credit, that is, those in which the entity would not have incurred if it had not acquired or generated the credit, proceed directly from the transaction and are an essential part of it. Additionally, transaction costs attributable to the restructuring or renewal of the credit will be considered.
Credit. - Is a transaction by which an entity delivers to a borrower an amount of cash as financing, which must be returned by the borrower within a certain term, adding, an amount for the concept of interest. This without prejudice to what the applicable legal provisions establish.
Housing Credits. - To direct credits denominated in national currency, foreign currency, in investment units (UDIS), unit of measure and update (UMA) or in times minimum wage (VSM), as well as the interests they generate, granted to natural persons and destined for the acquisition or construction of housing without commercial speculation purpose, which have a mortgage guarantee on the borrower's housing. Likewise, housing credits destined for the construction, remodeling, or improvement of housing that are backed by the savings of the borrower's housing sub-account, or which have a guarantee granted by any development bank institution or by a public trust constituted by the Federal Government for economic promotion are considered housing credits. Additionally, credits granted for such effects to former employees of the entities and those liquidity credits guaranteed by the borrower's housing are included.
Commercial Credits. - Are considered as such, among others, the following direct or contingent credits denominated in national currency, foreign currency, in UDIS, UMA or in VSM, as well as the interests they generate:
a) those granted to legal persons or natural persons with business activity and destined for their commercial or financial business; b) credits granted to financial entities other than interbank loans with a term less than 3 business days; c) credits from factoring, discount, and assignment of collection rights operations; d) credits from financial leasing operations that are celebrated with legal or natural persons with business activity; e) credits granted to trustees acting under trusts and the credit schemes commonly known as "structured" in which there is a patrimonial affectation that allows evaluating the risk associated with the scheme individually; f) credits granted to the Federal Government, federative entities, municipalities, and their decentralized organisms, and credits to state productive companies, and g) those with express guarantee of the Federation registered before the Ministry of Finance and Public Credit and the Bank of Mexico, as well as those expressly guaranteed by the federative entities, municipalities, and their decentralized organisms, recorded in the Unique Public Registry referred to in the Law of Financial Discipline of the federative entities and municipalities.
Consumer Credits. - To direct credits, including liquidity credits that do not have real estate guarantee, denominated in national currency, foreign currency, in UDIS, UMA or in VSM, as well as the interests they generate, granted to natural persons, derived from credit card operations, personal credits, payroll credits (different from those granted through credit card), microcredits, credits for the acquisition of durable consumer goods (known as ABCD), which contemplates among others the automotive credit and financial leasing operations that are celebrated with natural persons; including those credits granted for such effects to former employees of the entities.
Restricted Credits. - Are considered as such those credits regarding which there are circumstances by which they cannot be disposed of or used, and which must be presented as restricted; for example, the credit portfolio that the transferor entity grants as guarantee or collateral in securitization operations.
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Acquired Collection Rights. - Credits acquired by entities on which it is determined that, based on current information and facts as well as on the credit review process, there is a considerable probability that the contractually exigible amounts (principal and interests) cannot be recovered in their entirety, in accordance with the terms and conditions originally agreed upon, and that at the time of their acquisition and during their life, they are considered portfolio with credit risk stage 3, the price paid for each credit cannot be identified, or the elements and information are not available that allow the acquirer to apply the regulation in credit matters issued by the CNBV.
Debtor of Collection Rights. - The natural or legal person to whom the collection rights transferred from the factor (transferor) to the factor (receiver) in a factoring, discount, or assignment of collection rights operation are originally exigible.
Preventive Estimate for Credit Risks. - Affectation that is made against the results of the period and that measures that portion of the credit that is estimated will not have viability of collection.
Factor (Transferor). - The natural or legal person that transfers the collection rights it has in its favor, whose payment obligation is borne by the debtor of the collection rights subject to financial factoring.
Financial Factoring. - Operation by virtue of which the factor agrees with the factor, who may be a natural or legal person, to acquire collection rights that the latter has in its favor for a determined or determinable price, in national, foreign currency, or UDIS, regardless of the date and form of payment, it being possible to agree that the factor remains obligated to respond for the punctual and timely payment of the collection rights transmitted to the factor.
Factor (Receiver). - The entity that acquires the collection rights in favor of the factor (Transferor). 28
Credit Line. - Is an agreement that, by its contractual conditions, has the characteristic of making available to the client a credit; that is, a certain amount of money for a determined period of time. Overdrafts on checking accounts derived from a credit line must be included in this category.
Effective Interest Method. - Is the one used in the calculation of the amortized cost of the credit portfolio to distribute its effective interest income or expense in the corresponding periods of the life of the credit portfolio.
Discount Operation. - Operation by virtue of which the discounting entity obligates itself to anticipate to the discounted party the amount of a credit, against a third party and with future maturity, in exchange for the alienation in favor of the discounting institution of said credit, decreased by an interest in favor of the discounting entity.
Payment. - Real delivery of the thing or quantity owed or the provision of the service that has been agreed. Financial income from accrual derived from financial leasing, financial factoring, discount, or assignment of collection rights operations will not be considered as payment, nor will capitalized interests be considered as payment.
Write-offs, discounts, forgiveness, bonuses, and discounts that are made to a credit or group of credits are not considered payments.
Sustained Credit Payment. - Fulfillment of payment by the borrower without delay for the total exigible amount of principal and interests, in accordance with what is established in the sustained credit payment section, contained in this standard.
Restructuring. - Is that renegotiation from which any modification to the original conditions of the credit results, among which are:
change in the interest rate established for the remaining term of the credit; change of currency or unit of account (for example, VSM, UMA, or UDI); concession of a waiting period regarding the fulfillment of payment obligations in accordance with the original terms of the credit; extension of the credit term; modification to the agreed payment scheme, or expansion of guarantees that cover the credit in question.
Special Amortization Regime (REA). - Is the payment modality of credits whose rights were acquired by the entity from INFONAVIT, provided for in the "Rules for the granting of credits to workers beneficiaries of the National Institute for the Housing Fund for Workers" issued by the Board of Directors of INFONAVIT, which indicate the methodology for the realization of payments of such credits. In the case of credits acquired from FOVISSSTE, it refers to credits whose payment modality is not through salary deductions.
Ordinary Amortization Regime (ROA). - Is the payment modality of credits whose rights were acquired by the entity from INFONAVIT or FOVISSSTE, through which it is agreed that workers pay their credits through salary deductions made by their employer, entity, or dependency.
Renewal. - Is that renegotiation in which the balance of a credit is liquidated partially or totally by the debtor, its joint obligors, or another person who by their patrimonial links constitutes common risks with the debtor, through the increase in the original amount of the credit, or with the product coming from another credit contracted with the same entity or with a third party who by their patrimonial links with the latter constitutes common risks.
Notwithstanding the above, a credit will not be considered renewed by the provisions that are made during the validity of a pre-established credit line, provided that the borrower has liquidated the entirety of the payments that are exigible to them in accordance with the original conditions of the credit.
Common Risk.- As defined in the Provisions. 40
Credit Risk.- For the purposes of this criterion, it is defined as the potential loss due to the failure to pay by a borrower or counterparty in the operations carried out by the entities, including the real or personal guarantees granted to them, as well as any other mitigation mechanism used by the entities. 41
Outstanding Balance.- For the purposes of this criterion, it is integrated by the amount effectively granted to the borrower, adjusted by the accrued interest that have been recognized in accordance with what is established in this criterion, other financed concepts, principal and interest collections, as well as by the write-offs, forgiveness, bonuses, and discounts that have been granted. 42
Housing Sub-account.- The sub-account of the individual accounts of workers provided for in the retirement savings systems, referred to in the Law of the National Housing Fund for Workers Institute, as well as the Law of the Institute for Social Security and Services for State Workers. 43
Effective Interest Rate.- It is the rate that exactly discounts the estimated future cash flows to be collected during the expected life of a credit in determining its amortized cost; its calculation must consider the contractual cash flows and the related transaction costs. 44
Unsecured Residual Value.- It is the part of the residual value of the underlying asset, whose realization by the lessor is not assured or that is only guaranteed by a related party of the same. 45
Recognition and Valuation Standards
Business Model
The business model refers to how the entity manages or administers the credit portfolio to generate cash flows. That is, the entity's business model determines whether the cash flows will proceed from obtaining contractual cash flows, from the sale of the credit portfolio, or from both.
The entity's business model to manage or administer the credit portfolio is a matter of fact and not of mere intention or assertion. It is generally observable through the activities carried out by the entity to achieve the business model's objective.
The credit portfolio must be recognized in terms of this criterion, if the objective of the business model is to hold it to collect contractual cash flows and the contract terms provide for cash flows on predetermined dates, which correspond only to payments of principal and interest on the outstanding principal amount. If the above is not met, it must be treated in accordance with what is established in NIF C-2.
To determine if the contractual cash flows of the credit portfolio will be realized through their collection, it is necessary to consider the frequency, value, and timing of credit portfolio sales in previous periods, the reasons for such sales, and expectations regarding future sales activity. However, isolated sales do not determine the business model; instead, information on past sales and expectations on future sales provide evidence related to how the entity's stated objective is achieved to manage or administer the credit portfolio and, specifically, how the cash flows are realized. The entity must consider information on past sales in the context of the reasons for such sales and the conditions that existed at that time compared to current ones.
The business model may be to hold the credit portfolio to collect its cash flows, even if the entity sells it when there is an increase in its credit risk. Regardless of their frequency and value, sales originating from an increase in the credit risk of the credit portfolio are not inconsistent with a business model whose objective is to hold it to collect contractual cash flows, because the quality of credit risk is relevant regarding the entity's ability to collect contractual cash flows. Credit risk management activities that aim to minimize potential credit losses due to credit deterioration are an integral part of a business model.
The entity must document the tests it performs to determine that a credit or portfolio of credits meets the assumption that the contract's cash flows correspond only to payments of principal and interest, or that due to its characteristics it must be valued at fair value.
Previously evaluated credits or portfolios of credits, whose contractual conditions are modified, and in the case of new products, must be subject to the tests referred to in the previous paragraph, and must be authorized by the entity's Credit Committee, as well as communicated in writing to the CNBV within the 10 natural days prior to their application, detailing the justification for their classification within the business model for collection of principal and interest, for negotiation, or for collection and sale.
The entity must periodically evaluate, in accordance with its established policies for such purposes, the characteristics of its business model to classify the credit portfolio based on its objective. The aforementioned policies must be duly documented.
The CNBV may, at any time, order that the financial instruments that had been valued at fair value referred to in paragraph 48 be valued at their amortized cost, when in its judgment there are elements to conclude that their business model is to hold them to collect the contractual cash flows corresponding to their principal and interest.
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Initial Recognition
The transaction price corresponding to the net financed amount must be quantified, which results from adding or subtracting from the original credit amount, the insurance that has been financed, transaction costs, commissions, interest, and other items charged in advance. Such transaction price corresponds to the fair value of the credit portfolio at initial recognition and will be the basis for applying the effective interest method with the effective interest rate; that is, it is the basis for calculating the amortized cost of the credit portfolio for subsequent recognition.
The balance in the credit portfolio will be the amount effectively granted to the borrower and will be recorded independently of transaction costs, as well as of the items charged in advance referred to in the previous paragraph, which will be recognized as a deferred charge or credit, as appropriate, and must be amortized against the results of the fiscal year during the life of the credit, in accordance with the effective interest rate. In the case of commissions charged and transaction costs related to the granting of credit cards, they must be recognized directly in the results at the time of granting the credit.
For the purposes of the previous paragraph, transaction costs include, among others, fees and commissions paid to agents, advisors, and intermediaries, appraisals, investigation expenses, as well as the credit evaluation of the debtor, evaluation and recognition of guarantees, negotiations for the terms of the credit, preparation and processing of credit documentation, and closing or cancellation of the transaction, including the proportion of compensation to employees directly related to the time invested in the development of those activities. On the other hand, transaction costs do not include premiums or discounts, which form part of the fair value of the credit portfolio at the time of the transaction.
Any other expense not associated with the granting of the credit such as those related to promotion, advertising, potential customers, administration of existing credits (follow-up, control, recoveries, etc.) and other auxiliary activities related to the establishment and monitoring of credit policies, will be recognized directly in the results of the fiscal year as they are incurred in the item corresponding to them according to the nature of the expense.
Commissions charged and transaction costs originating from a credit line will be recognized at that moment as a deferred credit or charge, which will be amortized against the results of the fiscal year for the period corresponding to the term granted in the credit line. In the event that the credit line is cancelled, the outstanding balance to be amortized must be recognized directly in the results of the fiscal year in the corresponding item on the date the line is cancelled.
Determination of the Effective Interest Rate
To determine the effective interest rate, the entity must follow the following steps:
-
determine the amount of estimated future cash flows to be received. - By summing the principal and interest that will be received according to the credit's payment scheme, during the contractual term, or for a shorter term if there is a probability of payment before the maturity date or other circumstance that justifies the use of a shorter term;
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determine the effective interest. - By deducting from the estimated future cash flows to be received, determined in accordance with the previous item, the net financed amount, determined in accordance with the previous paragraph 55;
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determine the effective interest rate. - It represents the relationship between the amount referred to in the previous item 1 and the net financed amount referred to in the previous paragraph 55.
When in terms of the previous item 1, the entity uses a term shorter than the contractual one, it must have sufficient evidence of the circumstances justifying the application of such option.
The effective interest rate may be determined for a portfolio of credits provided that the contractual terms, as well as the costs and income associated with their granting are identical for the entire portfolio.
When in accordance with the contract terms, the interest rate is modified periodically, the effective interest rate calculated at the beginning of the period may be the one used throughout the life of the credit, that is, it should not be redetermined for each period. The above must be supported by the accounting policies of each entity.
There is a presumption that future cash flows and the expected life of the credit can be reliably estimated; however, in those cases where it is not possible to reliably estimate the future cash flows or the estimated life of the credit(s), the entity must use the contractual cash flows. The above must be duly documented and authorized by the entity's credit committee.
Acquisition of Credit Portfolios
On the commitment date, that is, the date on which the entity commits to acquire the credit portfolio, it must be recognized in accordance with the type of portfolio that the transferor had classified it, applying the following steps:
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determine the fair value of the acquired credit portfolio, which corresponds to the transaction price;
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to the previous fair value, transaction costs must be added. This amount corresponds to the value at which the acquired credit portfolio must be recognized, being the basis for applying the effective interest method with the effective interest rate.
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The amount determined in the previous item 2 minus the amount of the preventive estimate for credit risks, determined in accordance with what is stated in this criterion, which must take into account the defaults that the credit has presented since its origin, represents the amortized cost of the acquired credit portfolio.
The balance to be registered for the acquired portfolio will be that indicated in item 1 of the previous paragraph and will be recorded independently of transaction costs, which will be recognized as a deferred charge and must be amortized against the results of the fiscal year during the life of the credit, in accordance with the effective interest rate.
The calculation of the effective interest rate referred to in the immediate previous paragraph must be carried out as follows:
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the amount of estimated future cash flows to be received for principal and interest must be determined according to the agreed payment scheme during the contractual term, or for a shorter term, if there is a probability of payment before the maturity date or other circumstance that justifies the use of a shorter term, and
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the effective interest rate must be determined, which corresponds to the relationship between the amount determined in the previous item 1 and the amount determined in step 2 of paragraph 64.
In the event that there is any difference between the value of the acquired credit portfolio on the commitment date and on its settlement date, it must be recognized as part of interest to be collected.
Financial Leasing Operations
In financial leasing operations, in which the entity acts as lessor, it will recognize at the beginning of the contract within its credit portfolio the contractual value of the leasing operation plus the unsecured residual value that accumulates for the benefit of the lessor, against the cash outflow. The financial income to be accrued will be recognized based on the outstanding balance of the credit against the results of the fiscal year, in the item of interest income, in accordance with NIF D-5.
For the security deposits received by the lessor, it must register the cash inflow against the corresponding liability.
When the lessee opts to participate in the sale price of the goods to a third party, the entity will recognize the income corresponding to it at the time of the sale against the results of the fiscal year as other income (expenses) of the operation.
Financial Factoring, Discounting, and Assignment of Credit Rights Operations
At the beginning of the operation, the value of the received portfolio will be recognized in the asset against the cash outflow, the agreed capacity recognized as other accounts payable, and, if applicable, the financial income to be accrued that derives from factoring, discounting, or assignment of credit rights operations.
The financial income to be accrued referred to in the previous paragraph will be determined, if applicable, by the difference between the value of the received portfolio deducted from the capacity and the cash outflow. Such financial income to be accrued must be recognized within the item of deferred credits and advance collections and recognized in the statement of comprehensive income in accordance with the effective interest rate, attending to what is established in the previous paragraph 60.
In the event that the operation generates interest, these will be recognized as they are accrued. 72
The amount of advances that, if applicable, are granted will be recognized as part of financial factoring, discounting, or assignment of credit rights operations, within the concept of commercial credits.
Subsequent Recognition
In subsequent recognition, the credit portfolio must be valued at its amortized cost, which must include increases due to accrued effective interest, decreases due to the amortization of transaction costs and items charged in advance, as well as decreases due to principal and interest collections and the preventive estimate for credit risks.
Commissions recognized after the granting of the credit, those generated as part of the maintenance of such credits, as well as those charged for credits that have not been placed, will be recognized against the results of the fiscal year on the date they are accrued. In the case of commissions charged for credit card annual fees, they will be recognized as a deferred credit and will be amortized over a period of 12 months against the results of the fiscal year in the item of commissions and fees charged.
Reclassifications
The entity must reclassify the credit portfolio only in the case that its business model is modified. Such changes must be infrequent and determined by the highest authority of the entity in operational decision-making, that is, by the general manager or operations manager, or a group of executives, and must be the result of external or internal changes that are significant for the entity's operations and that can be demonstrated to third parties.
Reclassifications must be communicated in writing to the CNBV, within the 10 business days following their determination, detailing the change in the business model that justifies them. The reclassification must be made prospectively and must not modify previously recognized gains or losses.
If the entity reclassifies a credit portfolio valued at fair value with effect in results, to be valued at its amortized cost, its fair value on the reclassification date must be its initial amortized cost, calculating the effective interest rate in terms of paragraph 66 of this criterion.
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If the entity reclassifies a credit portfolio valued at fair value with effect in other comprehensive income, such effect must be cancelled against the value of the credit portfolio, so that it remains valued at its amortized cost, as if it had always been recognized on this basis.
Renegotiations of Credit Portfolio
If the entity restructures a credit with credit risk in stages 1 and 2, or by means of a renewal it partially liquidates it, it must determine the gain or loss in the renegotiation as follows:
a) determine the book value of the credit without considering the preventive estimate for credit risks; b) determine the new future cash flows on the restructured or partially renewed amount, discounted at the original effective interest rate, and c) recognize the difference between the book value and the cash flows determined in subsection b) above as a deferred charge or credit against the gain or loss from credit portfolio renegotiation in the statement of comprehensive income.
The amount of the restructured or partially renewed credit will serve as the basis for applying the original effective interest rate, which must only be adjusted, if applicable, to include, transaction costs, commissions, and other items charged in advance generated in the renegotiation. The deferred items referred to in paragraph 56 pending amortization, as well as those originated in the renegotiation, will be amortized during the new term of the credit based on the effective interest rate.
For the purposes of paragraph 80, the book value of the credit is considered to be the amount effectively granted to the borrower, adjusted for accrued interest, other financed concepts, principal and interest payments, as well as for discounts, waivers, bonuses, and discounts that have been granted, and, if applicable, transaction costs and items charged in advance.
The determination of the gain or loss from renegotiation referred to in paragraph 80 will not be applicable to credit cards, to the credits referred to in paragraph 59, or to credits with credit risk in stage 3.
If the entity renews a credit, it will be considered that there is a new credit, so the previous credit must be derecognized in the case of a total renewal.
Credit Lines
In the case of credit lines and letters of credit that the entity has granted, in which not all of the authorized amount is exercised, the unused portion of them must remain recognized in off-balance sheet accounts.
Other considerations of subsequent recognition
The outstanding balance of credits denominated in UDIS or UMA will be revalued based on the minimum wage or UMA corresponding in terms of Criterion A-3 “Application of general rules”, recognizing the adjustment for the increase as part of the amortized cost against the results of the fiscal year.
Partial payments received in kind to cover the amortizations (principal and/or interest) accrued, due, or written off, will be recorded in accordance with what is established in criterion B-7 “Assets adjudicated” (Criterion B-7).
Categorization of the credit portfolio by credit risk level
Credit Portfolio with Stage 1 Credit Risk
Credits granted and acquired by the entity will be recognized in this category, provided that they do not meet the criteria for categorization referred to in the sections of Transfer to credit portfolio with credit risk stage 2 and Transfer to credit portfolio with credit risk stage 3.
Credits for which a prolongation is obtained in terms of paragraph 9 above may continue to be considered as stage 1 credit risk portfolio, as long as such prolongation subsists.
Credits that meet the conditions to be considered with stage 2 credit risk may remain in stage 1 when compliance with the requirements contained in the Provisions is accredited, which must be duly documented.
Transfer to credit portfolio with credit risk stage 2
Credits must be recognized as credit portfolio with credit risk stage 2, attending to what is provided in the Provisions, with the exception of the credits described in the following paragraph.
Transfer to credit portfolio with credit risk stage 3
The outstanding balance in accordance with the payment conditions established in the credit contract, must be recognized as credit portfolio with credit risk stage 3 when:
- it is known that the borrower is declared in commercial bankruptcy, in accordance with the Commercial Bankruptcy Law.
Without prejudice to what is provided in this numeral, credits that continue to receive payment in terms of what is provided by subsection VIII of article 43 of the Commercial Bankruptcy Law, as well as credits granted under article 75 in relation to subsections II and III of article 224 of the cited Law, will be transferred to credit portfolio with credit risk stage 3 when they incur in the circumstances provided for in the following numeral 2;
- the amortizations of non-revolving consumer credits, microcredits, and housing credits, referred to in Annex 16-A contained in the Provisions, have been partially paid, provided that the debts correspond to:
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Credits with Natural Days of Delinquency
Single payment of principal and interest at maturity 30 or more days in principal and interest Single payment of principal at maturity and with periodic interest payments 90 or more days in interest, or 30 or more days in principal Periodic partial payments of principal and interest 90 or more days in principal or interest
For the purposes of what is provided in this numeral, the payment made in each billing period will be used to settle the oldest due billing first and then the subsequent one, if there is any, and so on until the most recent billing;
- the amortizations of credits that are not considered in the previous numeral, whose amortizations have not been fully settled in the terms originally agreed, provided that the debts correspond to:
Credits with Natural Days of Delinquency
Single payment of principal and interest at maturity 30 or more days in principal and interest Single payment of principal at maturity and with periodic interest payments 90 or more days in interest, or 30 or more days in principal Periodic partial payments of principal and interest 90 or more days in principal or interest
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the immediate collection documents referred to in Criterion B-1, will be reported as credit portfolio with stage 3 credit risk when they have not been collected in accordance with the term established in the cited Criterion B-1;
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the amortizations of credits that the entity has acquired from INFONAVIT or FOVISSSTE, in accordance with the REA or ROA payment modality, as well as payments to credits granted to individuals destined for the remodeling or improvement of housing without commercial speculation purpose that are backed by the borrower's housing sub-account savings, have not been fully settled in the terms originally agreed and present 90 or more days of delinquency.
The transfer to credit portfolio with credit risk stage 3 of the credits that the entity has acquired from INFONAVIT or FOVISSSTE in accordance with the ROA payment modality, will have the term established in numeral 5 of the previous paragraph plus an additional term of 90 days, that is, they cannot exceed 180 natural days of delinquency for the transfer to credit portfolio with credit risk stage 3 counted from the date in which any of the following events occur:
a) in the case of newly originated credits, from the date in which the initial recognition of the credit is made in the accounting records of INFONAVIT or FOVISSSTE; b) the borrower starts a new labor relationship for which he has a new employer, or c) the entity has received the partial payment of the corresponding amortization. The exception contained in this subsection will be applicable provided that each of the payments made represents at least, 5% of the agreed amortization.
Credits with respect to which the entities have some element to determine that they must migrate from stage 1 or 2 to stage 3, in accordance with what is provided in the Provisions, must be recognized as credit portfolio with credit risk stage 3.
With respect to the terms referred to in numerals 2, 3, and 5 of paragraph 92, monthly periods may be used, regardless of the number of days each calendar month has, in accordance with the following equivalences:
One calendar month 30 days
Three calendar months 90 days
Likewise, exclusively for consumer credits in which the payment conditions established in the credit contract stipulate payments with a frequency less than one calendar month, for the purposes of the aforementioned terms, entities must consider the following equivalences:
Contractual Payment Frequency Equivalence
30 days 90 days
Biweekly 2 fortnights More than 6 fortnights
Fortnightly (14 days) 2 fortnights More than 6 fortnights Decadal 3 decads More than 9 decads Weekly 4 weeks More than 13 weeks
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Likewise, in case the fixed term expires on a non-working day, it will be understood that such term concludes on the first following working day.
In the case of credit portfolio acquisitions, for the determination of the days of delinquency and its corresponding transfer to credit portfolio with credit risk stage 3 as indicated in paragraphs 92 to 95, the defaults that the borrower has presented since its origin must be taken into account.
Credits with credit risk in stage 3 or stage 2 in which the pending payable balances (principal and interest, among others) are fully settled, or, being restructured or renewed credits, comply with the sustained payment of the credit, will be returned to credit portfolio with credit risk stage 1.
Renegotiations
Credits with credit risk in stage 2 or stage 3 that are restructured or renewed cannot be classified in a stage with lower credit risk as a result of such restructuring or renewal, as long as there is no evidence of sustained payment.
Credits with single payment of principal at maturity, regardless of whether interest is paid periodically or at maturity, that are restructured during their term or renewed at any time, must be transferred to the immediate next category with higher credit risk, and remain in that stage until the moment in which there is evidence of sustained payment, in accordance with what is established in this criterion.
Disbursed credit lines, that are restructured or renewed at any time, must be transferred to the immediate next category with higher credit risk, unless there are elements that justify the debtor's payment capacity and there has been:
a) settlement of the total of the payable interest, and b) coverage of the total of the payments to which it is obligated in terms of the contract at the date of the restructuring or renewal.
In the case of commercial credits, the elements that justify the payment capacity must be duly documented and integrated into the credit file.
In the case of disbursements made under the protection of a credit line, when they are restructured or renewed independently of the credit line that covers them, they must be evaluated in accordance with this section attending to the characteristics and conditions applicable to the disbursed or disbursals restructured or renewed.
As a result of the evaluation referred to in the previous paragraph, if it is concluded that one or more of the disbursements granted under the protection of a credit line must be transferred to the immediate next category with higher credit risk, as a result of their restructuring or renewal and such disbursements, individually or as a whole, represent at least 25% of the total disbursed balance of the credit line at the date of the restructuring or renewal, the total disbursed balance, as well as its subsequent disbursements, must be transferred to the immediate next category with higher credit risk.
The total disbursed balance of the credit line may be transferred to a classification with lower credit risk, when there is evidence of sustained payment of the disbursements that originated such transfer, and all payable obligations of the total credit line have been met at the date of the evaluation.
Credits with credit risk in stages 1 and 2, with characteristics different from those indicated in paragraphs 99 to 103 above that are restructured or renewed, without at least 80% of the original term of the credit having elapsed, may remain in the same category, only when:
a) the borrower has covered the total of the accrued interest at the date of the renewal or restructuring, and b) the borrower has covered the principal of the original amount of the credit, which at the date of the renewal or restructuring should have been covered.
When it comes to credits with credit risk in stages 1 and 2, with characteristics different from those indicated in paragraphs 99 to 103 above that are restructured or renewed during the course of the final 20% of the original term of the credit, they must be transferred to the immediate next category with higher credit risk, unless the borrower has:
a) settled the total of the accrued interest at the date of the renewal or restructuring; b) covered the principal of the original amount of the credit, which at the date of the renewal or restructuring should have been covered, and c) covered 60% of the original amount of the credit.
In case the conditions described in paragraphs 104 or 105 above are not met, as applicable, the credit must be transferred to the immediate next category with higher credit risk from the moment it is restructured or renewed and until such time as there is evidence of sustained payment.
It will be considered that the requirement referred to in paragraphs 104 and 105 above in their corresponding subsections a), is met when, having covered the accrued interest at the last cutoff date, the time elapsed between said date and the restructuring or renewal does not exceed the lesser between half of the current payment period and 90 days.
Credits with credit risk in stages 1 and 2, that are restructured or renewed on more than one occasion, must be transferred to credit portfolio with credit risk stage 3 unless, in addition to the conditions established in paragraphs 104 or 105 above, as applicable, the entity has elements that justify the debtor's payment capacity. In the case of commercial credits, such elements must be duly documented and integrated into the credit file.
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When there is a pending balance to amortize corresponding to the gain or loss from the effect of renegotiation and the credit must be transferred to credit portfolio with credit risk stage 3 in accordance with the previous paragraph, the entity must recognize said balance in the result of the fiscal year.
In the case that through a restructuring or renewal various credits granted by the same entity to the same borrower are consolidated, each of the consolidated credits must be analyzed as if they were restructured or renewed separately, and if from such analysis it is concluded that one or more of said credits would have been transferred to credit portfolio with credit risk stage 2 or stage 3 as a result of such restructuring or renewal, then the total balance of the consolidated credit must be transferred to the category that would correspond to the credit object of consolidation with higher credit risk.
Credits classified in the stage of credit risk 2 as a result of a restructuring or renewal, must be evaluated periodically in order to determine if there is an increase in their risk that originates that they must be transferred to the stage of credit risk 3 in terms of the previous paragraph 92.
Restructurings that at the date of the operation present payment compliance for the total payable amount of principal and interest and that only modify one or several of the following original conditions of the credit, will not be susceptible to being transferred to a category with higher credit risk, as a result of their restructuring:
- guarantees: only when they imply the expansion or substitution of guarantees for others of better quality;
- interest rate: when the agreed interest rate is improved for the borrower;
- currency or unit of account: provided that the rate corresponding to the new currency or unit of account is applied;
- payment date: only in the case that the change does not imply exceeding or modifying the periodicity of the payments. In no case the change in the payment date must allow the omission of payment in any period;
- expansion of the credit line: only in the case of consumer credits granted through revolving credit lines.
Sustained Payment of the Credit
Sustained payment of the credit is accredited when the borrower covers the total payable amount of principal and interest without delay, with a minimum of three consecutive amortizations of the credit's payment scheme when it comes to amortizations less than or equal to 60 days, or the payment of two amortizations in the case of credits with periods between 61 and 90 natural days, and in the case of credits with amortizations that cover periods greater than 90 natural days, the payment of one amortization.
When the amortization periods agreed in the restructuring or renewal are not homogeneous, the number of periods that represent the longest term must be considered, for the purposes of accrediting sustained payment.
For restructurings in which the payment periodicity is modified to periods less, the number of amortizations of the original scheme of the credit must be considered.
In the case of credits that the entity has acquired from INFONAVIT or FOVISSSTE, in which it is obliged to respect the terms that the reference organizations contracted with the borrowers, it is considered that there is sustained payment of the credit, when the borrower has covered without delay, the total payable amount of principal and interest, as a minimum of one amortization in credits under the Ordinary Amortization Regime (ROA) and three amortizations for credits under the Special Amortization Regime (REA).
In the case of consolidated credits, if in accordance with paragraph 110, two or more credits had originated the transfer to credit portfolio with credit risk stage 2 or stage 3, to determine the required amortizations, the original payment scheme of the credit whose amortizations are equivalent to the longest term must be attended.
In any case, in the demonstration that there is sustained payment, the entity must have available to the CNBV evidence that justifies that the borrower has payment capacity at the moment in which the restructuring or renewal is carried out to face the new conditions of the credit.
The elements that must be taken into account for the purposes of the previous paragraph are at least the following: the intrinsic probability of default of the borrower, the guarantees granted to the restructured or renewed credit, the payment priority in front of other creditors, and the liquidity of the borrower in front of the new financial structure of the financing.
In the case of credits with single payment of principal at maturity, regardless of whether the payment of interest is periodic or at maturity, it is considered that there is sustained payment of the credit when any of the following circumstances occur:
a) the borrower has covered at least 20% of the original amount of the credit at the moment of the restructuring or renewal, or, b) the amount of the accrued interest has been covered in accordance with the payment scheme for restructuring or renewal corresponding to a term of 90 days and at least said term has elapsed.
Credits that are restructured or renewed on more than one occasion, that have been agreed with single payment of principal at maturity, regardless of whether the payment of interest is periodic or at maturity, will accredit sustained payment of the credit when:
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a) the borrower covers at least 20% of the principal outstanding as of the date of the new restructuring or renewal; b) the amount of accrued interest has been covered according to the new payment scheme for restructuring or renewal corresponding to a term of 90 days and at least said term has elapsed, and c) the entity has elements that justify the debtor's payment capacity. In the case of commercial credits, such elements must be duly documented and integrated into the credit file.
The early payment of amortizations of restructured or renewed credits, other than those with a single principal payment at maturity, regardless of whether interest is paid periodically or at maturity, is not considered sustained payment. This is the case for amortizations of restructured or renewed credits that are paid without the natural days equivalent to the periods required under paragraph 113 having elapsed.
In any case, credits that, as a result of a restructuring or renewal, are transferred to a stage with higher credit risk must remain in that stage for a minimum of three months to demonstrate sustained payment and consequently be transferred to the next immediate stage with lower credit risk, except when they are restructured or renewed credits that were granted for a term of less than or equal to 6 months and are not consecutively restructured or renewed for the same term.
The foregoing shall not apply to credits with principal payment at maturity, regardless of whether interest payment is periodic or at maturity, in which case paragraph 120 shall apply.
Suspension of interest accumulation
The accumulation of accrued interest on credit operations must be suspended at the moment the outstanding balance of the credit is considered to have Stage 3 credit risk. Likewise, the outstanding balance to be amortized of transaction costs, as well as items prepaid as established in paragraph 56, and, if applicable, the effect of the pending gain or loss on renegotiation to be amortized against the results of the period, must be recognized.
The suspension of interest accumulation established in the preceding paragraph shall apply to credits that contractually capitalize interest to the amount of the debt.
While the credit remains in the portfolio with Stage 3 credit risk, interest control shall be maintained in off-balance sheet accounts. If such interest or financial income is collected, it shall be recognized directly in the results of the period under the item of interest income, canceling, in the case of financial leasing, financial factoring, discounting, or assignment of credit rights, the corresponding financial income to be accrued.
In the event that interest registered in off-balance sheet accounts pursuant to the preceding paragraph is forgiven or written off, it must be canceled from off-balance sheet accounts without affecting the item of the preventive estimate for credit risks.
Preventive estimate for credit risks
The amount of the preventive estimate for credit risks must be determined based on the different methodologies established or authorized by the CNBV for each type of credit and level of credit risk through the Provisions, as well as by additional estimates required in various regulations and those ordered and recognized by the CNBV, and must be recognized in the results of the period corresponding to the period.
The additional estimates recognized by the CNBV referred to in the preceding paragraph are those constituted to cover risks that are not foreseen in the different methodologies for credit portfolio rating, and on which, prior to their constitution, entities must inform the CNBV of the following:
a) origin of the estimates; b) methodology for their determination; c) amount of estimates to be constituted, and d) time estimated to be necessary.
Regarding credits with Stage 3 credit risk in which, in their restructuring, the capitalization of previously registered accrued interest not collected in off-balance sheet accounts is agreed upon, the entity must create an estimate for 100% of said interest. The estimate may be canceled when there is evidence of sustained payment.
The estimate of expected credit losses corresponding to items directly related to the credit portfolio, such as legal expenses, shall be determined by applying the same risk percentage assigned to the associated credit, as established in the Provisions.
Credit lines
Regarding credit lines, the entity must constitute the corresponding estimates for the undrawn balance, as established in the Provisions. Letters of credit that have been issued based on the granting of credits are included within this category.
Credits denominated in foreign currency, in VSM, UMA and in UDIS
For the case of credits denominated in foreign currency, in VSM, UMA and in UDIS, the estimate corresponding to said credits shall be denominated in the currency or unit of account of origin that corresponds.
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Write-offs, eliminations and recoveries of credit portfolio
The entity must periodically evaluate whether a credit with Stage 3 credit risk should remain in the statement of financial position, or rather, be written off. In any case, there must be evidence of formal collection efforts that have been exercised, as well as elements that demonstrate the practical impossibility of recovering the credit in accordance with the entity's internal policies duly established in its credit manual.
The write-off referred to in the preceding paragraph shall be carried out by canceling the credit balance, determined as uncollectible by management, against the preventive estimate for credit risks. When the credit to be written off exceeds the balance of its associated estimate, before carrying out the write-off, said estimate must be increased up to the amount of the difference.
In addition to what is established in paragraph 134, the entity may opt to eliminate from its assets those credits with Stage 3 credit risk that are 100% provisioned in accordance with paragraphs 128 and 129, even if they do not meet the conditions to be written off. For such purposes, the entity must cancel the outstanding balance of the credit against the preventive estimate for credit risks.
Any recovery resulting from previously written-off or eliminated credits pursuant to the preceding paragraphs must be recognized in the results of the period, under the item of preventive estimate for credit risks, unless the recoveries come from payments in kind, whose treatment must be carried out in terms of Criterion B-7.
The costs and expenses incurred for the recovery of the credit portfolio must be recognized as an expense within the item of other operating income (expenses).
Discounts, forgiveness, bonuses and discounts on the portfolio
Discounts, forgiveness, bonuses and discounts, that is, the amount forgiven of the credit payment in part or total, shall be recorded charged to the preventive estimate for credit risks. In the event that the amount of these exceeds the balance of the estimate associated with the credit, estimates must previously be constituted up to the amount of the difference.
The treatment provided in the preceding paragraph shall apply to those amounts that the entity forgives the borrower, resulting from an increase in credit risk. Not so, for example, discounts and bonuses, which are not associated with an increase in credit risk, which must be reduced from the income that gave rise to them.
Cancellation of excesses in the preventive estimate for credit risks
When the balance of the preventive estimate for credit risks has exceeded the amount required pursuant to paragraphs 128 and 129, the differential must be canceled in the period in which such excesses occur, against the results of the period, affecting the same concept or item that originated it, that is, the preventive estimate for credit risks.
Sale of credit portfolio
For credit portfolio sale operations in which the conditions established to derecognize a financial asset pursuant to NIF C-14 are not met, the entity must retain in the asset the amount of the credit sold and recognize in the liability the amount of the resources coming from the recipient.
In cases where a sale of credit portfolio is carried out, in which the conditions for derecognizing a financial asset established in NIF C-14 are met, the estimate associated with it must be canceled.
Presentation standards
Statement of financial position
a) the portfolio shall be grouped according to its level of credit risk, that is, with Stage 1 credit risk, with Stage 2 credit risk and with Stage 3 credit risk, according to the type of credit granted, whether commercial, consumer or housing credits, and in turn, classified according to the destination of the credit. With respect to this, when two or more classification options are viable pursuant to this criterion, the one that is consistent with that used for purposes of calculating its preventive estimate for credit risks must be applied; b) housing credits acquired from INFONAVIT or FOVISSSTE must be segregated, in ordinary portfolio, portfolio in extension and special amortization regime; c) the preventive estimate for credit risks must be presented in a separate item, subtracted from the credit portfolio; d) the amount of transaction costs and income associated with the granting of credit that form part of the effective interest determined pursuant to this criterion must be presented net as a separate item, affecting the total of the credit portfolio; e) it shall be presented as part of the commercial portfolio the financial asset that represents the financing granted to the transferor referred to in criterion C-2 “Securitization operations”; f) interest collected in advance shall be presented together with the portfolio that gave rise to it; g) it shall be presented in the item of other accounts payable, the liability for deposit guarantees; h) it shall be presented within the item of other accounts payable, if its relative importance warrants it, the credit balances of credits, for example, when there is a balance in favor resulting from revolving credits because the borrower made a payment higher than that due; i) it shall be presented in the item of interbank loans and loans from other organisms the liability derived from credit portfolio sale operations;
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j) it shall be presented in off-balance sheet accounts in the item called credit commitments, the unused amount of the credit lines that the entity has granted, and k) it shall be presented in off-balance sheet accounts, in the item of accrued interest not collected derived from credit portfolio with Stage 3 credit risk, the amount of accrued interest not collected derived from credits that remain in the portfolio with Stage 3 credit risk, as well as the accrued financial income not collected derived from financial leasing, financial factoring, discounting and assignment of rights operations that remain in the portfolio with Stage 3 credit risk.
Statement of comprehensive income
Interest income shall be grouped as accrued interest, the effect of revaluation of credits in VSM or UMA, the financial income accrued in financial leasing, financial factoring, discounting and assignment of credit rights operations, foreign exchange gain and the result of UDIS revaluation (credit balance) and the gain from the effect of credit portfolio renegotiation. Likewise, interest expense shall be grouped as foreign exchange loss and the result of UDIS revaluation (debit balance) and the loss from the effect of credit portfolio renegotiation.
It shall be presented as a specific item, immediately after the financial margin, the preventive estimate for credit risks and foreign exchange gain or loss, as well as the result of UDIS, UMA and VSM revaluation, which originates from the estimate denominated in foreign currency, UDIS, UMA or in VSM, respectively.
Commissions and fees charged shall be presented in the item of commissions and fees charged, commissions other than those associated with the granting of credit, including commissions charged for credit card annual fees.
The gain or loss resulting from the sale of credit portfolio shall be presented in the item of other operating income (expenses), as appropriate.
Disclosure standards
Through notes to the financial statements, the following must be disclosed at a minimum:
a) main policies and procedures established for the granting, acquisition, sale, control and recovery of credits, as well as those related to the evaluation and monitoring of credit risk; b) the characteristics of the business model to determine that the credit portfolio must be valued at amortized cost, as well as a brief description of the tests referred to in the preceding paragraph 51; c) in the event of reclassifications due to changes in the business model, it must be disclosed:
i. the date of reclassification;
ii. a detailed explanation of the changes in the business model and a qualitative description of its effect on the entity's financial statements;
iii. the amount reclassified to each of those categories or outside of them;
iv. the category from which the credit portfolio leaves and to which it enters;
d) main policies for classifying the credit portfolio as restricted, as well as a brief description of the reasons for it; e) policies and procedures established to determine concentrations of credit risk;
f) breakdown of the total balance of the credit portfolio by level of credit risk Stage 1, Stage 2 and Stage 3, as well as by type of credit (business or commercial activity, financial entities, government entities, consumer, and medium and residential, social interest, remodeling or improvement with guarantee of the housing sub-account, and credits acquired from INFONAVIT or FOVISSSTE, segregated in turn, into ordinary portfolio, portfolio in extension and special amortization regime), distinguishing those denominated in national currency, foreign currency, UDIS, UMA and in VSM; g) the amount of credits that the entity has migrated from Stage 1 or Stage 2 to Stage 3, in accordance with what is established in the Provisions; h) amount and nature of guarantees received, and the terms and conditions associated with the collateral; i) total amount and number of credits acquired from INFONAVIT or FOVISSSTE referred to in paragraph 93, as well as the total amount of credits that pursuant to said paragraph were not transferred to portfolio with Stage 3 credit risk, segregated according to the assumptions described in said paragraph 93; j) main characteristics of credits acquired from INFONAVIT or FOVISSSTE, describing at a minimum those related to their classification as portfolio in extension, ROA and REA, as well as those related to the assignment of said credits. Likewise, a description of the obligations and rights that INFONAVIT and FOVISSSTE maintain regarding the portfolio acquired by the entity must be included; k) identification by type of credit (business or commercial activity, financial entities, government entities, consumer and medium and residential, social interest, remodeling or improvement with guarantee of the housing sub-account, and credits acquired from INFONAVIT or FOVISSSTE), of the balance of the portfolio with Stage 3 credit risk from the date it was classified as such, in the following terms: 1 to 180 natural days, 181 to 365 natural days, 366 natural days to 2 years and more than 2 years in such classification; l) total amount of housing credits backed by the housing sub-account, broken down according to its level of credit risk and specifying the percentage it represents of total housing credits;
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m) in aggregate form, the percentage of concentration and main characteristics of the portfolio by sector, region or economic group, understanding by the latter the groups of natural and legal persons that due to their property or liability links constitute common risks, as well as the amount exposed to risk by the portfolio that shares said characteristics; n) accumulated cost borne by the entity, as well as the balance of the portfolio subject to support programs, identifying it by type of program; o) the amounts of transaction costs, as well as the elements that justify their direct relationship with the granting of credit; p) explanation of the main variations in the portfolio with Stage 3 credit risk identifying, among others: restructurings, renewals, adjudications, discounts, write-offs, transfers to and from portfolio with Stage 1 and Stage 2 credit risk; q) amount of those credits that, in terms of item 1 of the preceding paragraph 92, have remained in portfolio with Stage 1 credit risk due to continuing to receive payment in terms of what is provided for in fraction VIII of article 43 of the Ley de Concursos Mercantiles, or by having been granted under article 75 in relation to fractions II and III of article 224 of said Law. Said amount must be disclosed stratified, if applicable, by each article and, if applicable, fraction; r) brief description of the methodology for determining preventive estimates for credit risks; s) rating by degree of risk, amount of the portfolio, as well as of the preventive estimate for credit risks, disaggregated according to the stratification contained in the methodologies for the rating of the credit portfolio and by type of credit (business or commercial activity, financial entities, government entities, consumer and housing). Likewise, the amount of the portfolio exempt from such rating must be disclosed; t) balance of the preventive estimate for credit risks, breaking it down according to the methodologies for the rating of the credit portfolio, as well as by type of credit (business or commercial activity, financial entities, government entities, consumer and housing); u) movements that have been made to the preventive estimate for credit risks during the period for its creation, write-offs, cancellations, discounts, forgiveness, recoveries and adjudications, among others, for each type of credit and for each stage of credit risk; v) amount resulting from the cancellation of the preventive estimate for credit risks, and the reasons that motivated said cancellation; w) amount and origin of estimates recognized by the CNBV, as well as the methodology used for their determination; x) amount of credits that pursuant to paragraph 136 were eliminated from assets, breaking down those granted to related parties; y) amount of estimates corresponding to undrawn credit lines; z) amount of credits with Stage 3 credit risk that pursuant to paragraph 134 were written off, breaking down those granted to related
parties; aa) financing to related parties must be presented or disclosed separately, in accordance with NIF C-13; bb) the main policies and procedures related to the granting of restructurings and renewals, including restructurings or renewals that consolidate various credits granted by the same entity to the same borrower, as well as the elements taken into account to evidence sustained payment; cc) total accumulated amount of restructured and/or renewed by type of credit (business or commercial activity, financial entities, government entities, consumer and housing) distinguishing those originated in the period. Each of these amounts must be broken down into:
i. credits with Stage 2 and 3 credit risk that were restructured or renewed;
ii. restructurings or renewals that were transferred to portfolio with Stage 3 credit risk due to having been restructured or renewed, in compliance with paragraph 99;
iii. restructured or renewed credits that remained in portfolio with Stage 1 and Stage 2 credit risk, pursuant to paragraphs 100 to 108;
iv. consolidated credits that as a result of a restructuring or renewal were transferred to portfolio with Stage 3 credit risk, pursuant to paragraph 110, and
v. restructured credits to which the criteria related to transfer to portfolio with Stage 3 credit risk were not applied based on paragraph 112;
dd) amount and nature of additional guarantees and concessions granted in restructured credits; ee) total amount of the acquired credit portfolio, as well as the estimates related to said portfolio; ff) total amount of credit portfolio sales that the entity has carried out; gg) amount of recoveries of previously written-off or eliminated credit portfolio; hh) breakdown of interest and commissions by type of credit (business or commercial activity, financial entities, government entities, consumer and housing); ii) amount of interest income that was recognized in the credit in question, at the time of the capitalization referred to in paragraph 130; jj) amount of credit lines registered in off-balance sheet accounts, distinguishing that which corresponds to revocable and irrevocable lines; kk) brief description of the effects on the credit portfolio derived from the application of the different methodologies established through the Provisions or authorized by the CNBV, and ll) the number of defaults of credits with payment periods less than 30 days and the stage of credit risk in which they are classified.
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B-7 ADJUDICATED ASSETS
Objective and Scope
The purpose of this criterion is to define the specific rules regarding the recognition, valuation, presentation, and disclosure in the financial statements of assets that entities adjudicate.
This criterion does not cover the treatment of assets adjudicated by entities that are intended for their own use, as the guidelines applicable to the type of asset in question under the accounting criteria shall apply to such assets.
Definitions
Adjudicated assets. - Movable assets (equipment, securities, rights, loan portfolio, among others) and immovable assets that, as a result of an uncollectible account, right, or item, the entity:
a) acquires through judicial adjudication, or b) receives through payment in kind.
Disposal costs. - These are the direct incremental costs derived from the sale or exchange of an asset or a group of assets, such as commissions, storage, transportation, insurance, etc., excluding financing costs and income taxes; they include any distribution costs to owners that are directly attributable to such distribution.
Adjudication value. - For the purposes of the Provisions, the book value of the asset. In the case of assets promised for sale or with retention of title, it shall be the book value reduced by payments received on account of the asset, as referred to in Criterion A-3.
Net realizable value. - The amount estimated by an entity of what it expects to receive, in cash, cash equivalents, or in kind, from the sale of an asset, less disposal costs.
Fair value of the adjudicated asset. - For the purposes of this criterion, it shall correspond to that determined on the date of adjudication:
a) in the case of assets whose valuation can be performed through an appraisal, this must comply with the requirements established by the CNBV applicable to providers of banking appraisal services, or b) for those assets not subject to appraisal, the exit price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants on the valuation date.
Recognition Rules
Assets acquired through judicial adjudication shall be recorded on the date the approving order of the auction, through which the adjudication was decreed, becomes final and binding.
Assets received through payment in kind shall be recorded, on their part, on the date the deed of payment in kind is signed, or on the date the transfer of ownership of the asset has been formalized.
The recognition value of adjudicated assets shall be:
a) the lower of the gross book value of the asset that gave rise to the adjudication, that is, without deducting the preventive estimate for credit risks recognized up to that date, and the net realizable value of the assets received, when the entity's intention is to sell said assets to recover the amount to be collected, or b) the lower of the gross book value of the asset that gave rise to the adjudication or the fair value of the asset received, when the entity's intention is to use the adjudicated asset for its activities.
On the date the adjudicated asset is recorded in the accounting, the value of the asset that gave rise to the adjudication, as well as the estimate, if any, established for it, shall be derecognized from the entities' statement of financial position for the total of the net asset of the aforementioned estimate, reduced by the partial payments in kind referred to in Criterion B-6 or the collections or recoveries corresponding to the acquired credits referred to in subsection d) of paragraph 3 of the aforementioned Criterion B-6.
The difference between the value of the asset that gave rise to the adjudication, net of estimates, and the value of the adjudicated asset determined in accordance with paragraph 10, shall be recognized in the results of the period as other operating income (expenses).
Valuation Rules
Adjudicated assets shall be valued in accordance with the accounting criteria for credit institutions, according to the type of asset in question, and such valuation shall be recorded against the results of the period as other operating income (expenses), as applicable.
The amount of the estimate recognizing indications of impairment due to potential value losses from the passage of time for adjudicated assets shall be determined in accordance with the procedures established in the Provisions, and shall be recognized in the results of the period as other operating income (expenses).
In the event that, in accordance with the aforementioned impairment procedures, it is necessary to modify the estimate referred to in the previous paragraph, such adjustment shall be recorded against the amount of the estimate previously recognized as other operating income (expenses).
At the time of the sale of adjudicated assets, the difference between the sale price and the book value of the adjudicated asset, net of estimates, shall be recognized in the results of the period as other operating income (expenses).
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Transfer of Adjudicated Asset for Use
When opting to transfer adjudicated assets for the entity's use, such transfer may be made to the item in the statement of financial position corresponding to the asset in question, provided that the assets are used for the realization of its purpose and are carried out in accordance with the investment strategies and purposes of the entity that are previously established in its manuals, with no possibility that said assets can again be considered as adjudicated.
Presentation Rules
Statement of Financial Position
Adjudicated assets shall be presented in a separate item within the statement of financial position, net of estimates, immediately after other receivables.
Statement of Comprehensive Income
The result from the sale of adjudicated assets, adjustments to their value, as well as the establishment and adjustment of the respective estimate, shall be presented in the item of other operating income (expenses), as applicable.
The difference referred to in paragraph 12 regarding the adjudication of assets shall be presented in the item of other operating income (expenses).
Disclosure Rules
The type of adjudicated asset in question (real estate, equipment, securities, rights, loan portfolio, among others), the procedure used for the valuation of said asset, the amount and type of asset of those adjudicated assets that have been opted to be transferred for the entity's use, as well as the amount of its respective estimate, and a brief description of the procedure carried out for its determination, shall be disclosed through notes to the financial statements.
When the value of the asset that gave rise to the adjudication is equal to the corresponding estimates, the adjudication value of the asset shall be disclosed.
B-8 GUARANTEES
Objective and Scope
The purpose of this criterion is to establish the accounting treatment to be given to commitments acquired by entities in the granting of guarantees.
Definitions
Guarantee. - A contract by which the entity supports the creditworthiness of a specific borrower through the promise to pay the obligation in case of default.
In the contract giving rise to the guarantee, the eventuality that will generate the possible payment commitment is defined; therefore, until such eventuality materializes, guarantees represent only a commitment.
Commitment. - Represents an agreement made to carry out certain actions in the future, which does not meet the requirements to be considered as a liability, provision, or contingency, unless it arises from an onerous contract.
Onerous contract. - One whose unavoidable costs to fulfill the obligations it entails exceed the economic benefits expected to be received from it.
Recognition and Valuation Rules
Since a guarantee represents a commitment, it will not be part of the rights and obligations recognized in the entities' statement of financial position as long as the eventuality does not materialize. Therefore, the recognition of guarantees shall be carried out in off-balance-sheet accounts.
The total amount for the concept of guarantees must include the total commitments the entity has on a specific date. As the third party with whom the commitment exists settles the obligations that have been guaranteed, the entity shall cancel said amounts from its records.
The entity shall determine an estimate for the guarantees granted based on the different methodologies established or authorized by the CNBV for each type of credit through general provisions and recognize it in the results of the period, with the periodicity established in the aforementioned methodologies.
In the event of default by the person for whom the entity is providing the guarantee, the total amount for which the guarantee was granted shall be recorded in the entity's statement of financial position as a loan portfolio, recognizing the corresponding liability. Once the portfolio is affected, the provisions contained in Criterion B-6 shall apply to it.
Income from commissions arising from the granting of guarantees shall be recognized in the results of the period in accordance with what is established in NIF D-1 "Income from Contracts with Customers" (NIF D-1).
Presentation Rules
Statement of Financial Position
The amount corresponding to the guarantees granted shall be presented in off-balance-sheet accounts, at the foot of the statement of financial position.
The balance of the liability for the default of the person for whom the entity is providing the guarantee shall be included as a diverse creditor in the item of other payables.
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Statement of Comprehensive Income
Commissions charged for the granting of guarantees shall be presented in the item of commissions and fees charged.
Disclosure Rules
Through notes to the financial statements, the types of operations that gave rise to the guarantees shall be disclosed, including the general terms on which this type of operation was carried out.
Losses caused to the entity by reason of default by the guaranteed parties, the amount of the estimate established, as well as recoveries, shall also be disclosed.
B-9 CUSTODY AND ADMINISTRATION OF ASSETS
Objective and Scope
The purpose of this criterion is to define the specific rules regarding the recognition, valuation, presentation, and disclosure in the financial statements of custody and administration of assets operations carried out by entities.
Among the administration operations that are the subject of this criterion, operations carried out by entities on behalf of third parties are included, such as the purchase and sale of financial instruments (securities) and derivative financial instruments, repurchase agreements, and securities lending.
The following are not included within this criterion:
a) the custody of assets that by their nature or by contractual agreement do not confer responsibility for safeguarding to the entities; b) safe deposit box services; and c) trust operations.
Definitions
Assets in custody or administration. - These are movable assets (financial instruments, virtual assets, rights, among others) and immovable assets owned by third parties, delivered to the entity for their safeguard or administration.
Acquisition cost. - The amount paid in cash or cash equivalents, or the fair value of the consideration given for an asset or service at the time of its acquisition.
Administration operations. - Those carried out by the entity, in which it provides administrative services on certain assets, receiving, if applicable, a commission as consideration.
Custody operations. - Those carried out by the entity, for which it is responsible for the safeguard of assets delivered to its facilities or to whom it has subcontracted the service, receiving a commission for this purpose.
Fair value. - The exit price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants on the valuation date.
Characteristics
Movable and immovable assets may be subject to custody, administration, or a combination of both operations. In the case of third-party-owned financial instruments, these may be sold, administered, or transferred in accordance with the conditions agreed upon in the contract.
By the essence of this type of operation, assets in custody or administration are not subject to recognition by the entities:
a) because the entities do not acquire the contractual rights and obligations related to the financial assets in custody or administration (other than cash received by the entities for payment of services on behalf of third parties); and b) the definition of "asset" contained in NIF A-1, Chapter 50 "Basic elements of financial statements" (NIF A-1, Chapter 50) is not met.
Notwithstanding the foregoing, the entity is responsible for assets in custody or administration, and therefore assumes a risk in the event of their loss or damage.
Additionally, among the administration services that the entity may provide are investment banking operations on behalf of third parties, which consist of custody, sale, and transfer operations of assets in custody or administration carried out in accordance with the prior instruction of their clients. These operations include financial instruments, repurchase agreements, securities lending, virtual assets, and operations with derivative financial instruments.
Recognition and Valuation Rules
Since the assets subject to this criterion do not represent assets of the entities, they should not be part of the rights and obligations recognized in the statement of financial position. However, the estimated amount for which the entity would be obligated to respond to its clients for any future eventuality shall be recognized in off-balance-sheet accounts, with the exception of cash or virtual assets received for the payment of services on behalf of third parties, because in that particular case, the conditions for their recognition contemplated in Criterion A-2 "Application of specific rules" (Criterion A-2) are met.
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Income derived from custody or administration services shall be recognized in the results of the period in accordance with what is established in NIF D-1.
In the event that the entity has an obligation with the depositor for the loss or damage of the asset in custody or administration, the liability shall be recognized in the entity's statement of financial position against the results of the period. The accounting recognition referred to in this paragraph shall be carried out at the moment the entity becomes aware of said situation, regardless of any legal action by the depositor aimed at repairing the loss or damage.
Custody Operations
The determination of the valuation of the estimated amount for assets in custody shall be made in accordance with the following:
a) in the event that the assets in custody are financial instruments or virtual assets, their fair value shall be determined in accordance with what is established in Section A, of the Second Section of Chapter I of Title Three of the Provisions, as applicable, and b) with respect to movable and immovable assets in custody other than those established in the previous subsection, their value shall be determined in accordance with the following:
- their fair value, in accordance with what is stated in NIF B-17, which shall be reviewed periodically, or
- in the event that the fair value cannot be determined reliably, such assets shall be valued according to the acquisition cost of the depositor, which, in the case of an inflationary environment, shall be updated in accordance with NIF B-10.
In the event that assets in custody are also held in administration, they shall be controlled in off-balance-sheet accounts, separately from those assets received in custody.
Administration Operations
The determination of the valuation of the estimated amount for assets in administration (including the receipt of service payments), as well as investment banking operations on behalf of third parties, shall be carried out based on the operation carried out in accordance with the accounting criteria for credit institutions. Among the various types of operations, the following are included:
Receipt of Service Payments on Behalf of Third Parties
Entities shall recognize the entry of cash or virtual assets for the payment of services in the item of cash and cash equivalents or in the item of virtual assets, both restricted, as applicable, against the corresponding liability, valued at the same amount as the asset that gave rise to it, with no effect on the profit or loss of the period. At the moment the respective service payment is made on behalf of third parties, entities shall cancel the said liability against the corresponding asset.
In the event that service payments are made on behalf of an account holder of the entity itself and the service provider has an account open with the entity to receive such payments, at the moment the account holder makes a payment, the corresponding amount shall be reclassified within the item of traditional deposits.
Investments in Financial Instruments, Repurchase Agreements, and Securities Lending
For those investment operations in financial instruments that entities carry out on behalf of third parties, the securities received shall be recognized and valued at their fair value in accordance with what is established in NIF C-2.
Regarding repurchase agreements carried out by entities on behalf of third parties, the amounts of the financings (including accrued repurchase interest), as well as the associated collateral, shall be recognized and valued in accordance with what is stated in Criterion B-3.
In the case of securities lending operations carried out by entities on behalf of third parties, the collateral associated with said operations, as well as the accrued premium, shall be recognized and valued in accordance with what is established in Criterion B-4.
Derivative Financial Instruments
For operations with derivative financial instruments that entities carry out on behalf of third parties, they shall be recognized and valued at their fair value in accordance with what is stated in NIF C-10.
In the event that margin accounts are established, these shall be recognized and valued at their fair value in accordance with what is established in the contract.
Presentation and Disclosure Rules
The liability arising from the obligation with the depositor for the loss or damage of the asset in custody or administration shall be presented in the statement of financial position in the item of other payables, while in the results of the period it shall be presented in the item of other operating income (expenses).
The amount of assets in custody or administration shall be presented in off-balance-sheet accounts under a single item, with the exception of the cash or virtual assets received for the payment of services on behalf of third parties referred to in paragraph 19, which shall be presented in the item of cash and cash equivalents or in the item of virtual assets, as applicable, and the liability that arises shall be presented in the item of other payables.
Income derived from custody or administration services recognized in the results of the period shall be presented in the item of commissions and fees charged.
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The following must be disclosed through notes to the financial statements:
Custody operations a) amount related to securities issued by the entity itself; b) amounts recognized for each type of asset in custody; c) information regarding the type of assets, and d) amount of income derived from the activity.
Administration operations a) amounts recognized for each type of asset in administration; b) information regarding the type of assets, and c) amount of income derived from the activity.
Additionally, the amount restricted within the entity's cash and cash equivalents with respect to the receipt of payments for services on behalf of third parties must be disclosed, as well as the amount of virtual assets received by the entity on behalf of its clients.
Likewise, for investment banking operations, the following must be disclosed:
Investments in financial instruments, repurchase agreements, and securities lending a) information regarding debt securities and equity financial instruments held on behalf of third parties; b) amount for each type of collateral associated with repurchase agreements and securities lending; c) information regarding the nature of these operations, specifying conditions and terms that could affect them, and d) the property rights received.
Derivative financial instruments a) amounts recognized for derivative financial instruments held on behalf of third parties; b) information regarding the nature of the derivative financial instruments, specifying conditions and terms that could affect them, and c) amount for each type of collateral associated with derivative financial instruments.
B-10 TRUSTS
Objective and scope
This standard aims to define the specific rules regarding recognition, valuation, presentation, and disclosure in the financial statements for private trust activities carried out by entities in their capacity as trustees, as well as for mandate operations, including those carried out by development banking institutions in their capacity as Financial Agent of the Federal Government.
Definitions
Financial Agent of the Federal Government.- A development banking institution that acts, through a mandate, on behalf and order of the Federal Government, as borrower before international financial organizations and international financial institutions, and as intermediary between these and the departments and entities, resulting from the execution of programs and projects financed with external credit.
Trust.- The General Law of Securities and Credit Operations establishes that "By virtue of the trust, the settlor transmits to a fiduciary institution the ownership or title of one or more assets or rights, as the case may be, to be destined for lawful and determined purposes, entrusting the realization of said purposes to the fiduciary institution itself."
For the purposes of these accounting standards, it will be understood that, where applicable, this term also refers to the mandate operations carried out by entities in their capacity as mandataries.
Beneficiary.- Person who has the necessary capacity to receive the benefit that the trust implies.
Settlor.- Person who transmits the ownership or title of the assets or rights subject to the trust, as the case may be, to dedicate them to a lawful and determined purpose.
Trustee.- The entity authorized to carry out trust operations and to whom their realization is entrusted.
Mandate.- The Federal Civil Code establishes that "The mandate is a contract by which the mandatary obligates themselves to execute on behalf of the mandator the legal acts that the latter entrusts to them."
Trusted assets.- With respect to each trust contract, the money, and other assets, financial instruments or rights entrusted to the trustee, as well as the increases or decreases, from the respective products or expenses.
Recognition and valuation rules
Trusts
Entities must recognize the trusted assets in off-balance sheet accounts, taking into account the responsibility that the realization or fulfillment of the object of such trusts entails for the fiduciary entity, whose commission is accepted.
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In some cases, the responsibility referred to in the previous paragraph is limited to the accounting of the trust's assets, while in other cases, it includes the recognition of assets and the liabilities that arise during its operation.
The valuation of the trusted assets recognized in off-balance sheet accounts shall be carried out in accordance with what is provided in the accounting standards for credit institutions, except when it concerns the trusted assets of those trusts that request and, if applicable, obtain and maintain the registration of their securities in the National Securities Registry, in which case, said assets must be valued based on the accounting standards established for such purposes by the National Banking and Securities Commission through general provisions applicable to securities issuers and other participants in the securities market.
Losses borne by the entity due to responsibilities incurred as trustee shall be recognized in earnings in the period in which they are known, regardless of the moment in which any legal action is taken for this purpose.
In addition to the recognition referred to in the previous paragraphs, entities must maintain special accounting for each trust contract, registering all operations carried out therein. The balances of the special accounting of each trust contract must invariably coincide with the balances of the off-balance sheet accounts in which the entity recognizes the trusted assets.
When, due to the nature of the trusts established in the entity, there are assets or liabilities owed by or to the entity, these must be recognized in the entity's statement of financial position, as appropriate.
The recognition of income from the management of trusts must be made based on what is established in NIF D-1. The accumulation of said income must be suspended at the moment when the debt for these presents 90 or more calendar days of non-payment, and may resume when the outstanding debt is fully settled.
While income from the management of trusts remains suspended from accumulation and is not collected, its control shall be maintained in off-balance sheet accounts. In the event that said income is collected, it shall be recognized directly in the earnings of the period.
Operations carried out by development banking institutions in their capacity as Financial Agent of the Federal Government
Entities must recognize in off-balance sheet accounts the resources subject to the operations carried out in their capacity as Financial Agent of the Federal Government (Financial Agent), taking into account the responsibility that the realization or fulfillment of the object of such operations entails for the entity, whose commission is accepted.
The valuation of the resources subject to the operation carried out by entities in their capacity as Financial Agent, recognized in off-balance sheet accounts, shall be carried out in accordance with what is provided in the accounting standards for credit institutions.
Losses borne by the entity due to responsibilities incurred as Financial Agent shall be recognized in earnings in the period in which they are known, regardless of the moment in which any legal action is taken for this purpose.
The recognition of income from the management of the operations carried out by entities in their capacity as Financial Agent must be made based on what is established in NIF D-1.
Presentation rules
Statement of financial position
In off-balance sheet accounts, under the item of assets in trust or mandate, the total amount of the trusted assets, as well as the total amount of the resources subject to the operations carried out by entities in their capacity as Financial Agent, shall be presented, in accordance with the recognition and valuation rules provided in this standard. Likewise, off-balance sheet accounts under the item of other registration accounts must present the accrued but uncollected income from the management of trusts or from the operations carried out by entities in their capacity as Financial Agent.
Statement of comprehensive income
Losses borne by the entity due to incurred responsibilities shall be presented under the item of other income (expenses) from operations, while the income from the management of trusts and of operations in the capacity of Financial Agent shall be included under the item of commissions and fees charged.
Disclosure rule
Through notes to the financial statements, the amount of income received by the entity in trust operations must be disclosed, distinguishing in the case of development banking institutions the amount corresponding to those operations carried out in the capacity of Financial Agent.
C-2 SECURITIZATION OPERATIONS
Objective
This standard aims to define the specific rules regarding the treatment in the financial statements of securitization operations.
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Definitions
Financial asset.- A right arising from a contract, which provides monetary economic resources to the entity. Therefore, it includes, among others:
a) cash or cash equivalents; b) financial instruments generated by a contract, such as an investment in a debt or equity instrument issued by a third party; c) a contractual right to receive cash or any financial instrument from another entity; d) a contractual right to exchange financial assets or financial liabilities with a third party on favorable conditions for the entity, or e) a right that will be collected with a variable number of equity instruments issued by the entity itself.
Subordinated assets.- Those assets whose availability is conditioned on the occurrence of certain events.
Administration of transferred financial assets.- A contract through which an entity provides services related to the administration of the financial assets subject to securitization operations, such as: collecting and custodian payments of principal and interest arising from the transferred financial assets; making payments of taxes and insurance related to said payments on behalf of the securitization vehicle; monitoring cases of default or following up on the credit risk attributable to the debtors of said assets; if applicable, executing adjudication processes; temporarily investing received payments pending distribution; paying commissions to guarantors and other service providers in the operation; making payments to holders of securities placed among investors through stock exchanges or recognized trading mechanisms.
Overcollateralization.- Financial asset transferred by the transferor to the transferee in securitization operations, in addition to the financial assets subject to securitization operations, in order to cover possible defaults by the debtors of the financial assets subject to securitization, guarantee the payment of obligations to investors, among others.
Interest benefits.- Right to receive all or specific portions of cash flows from a trust, entity, or other figure, including participations in the principal and/or interest of senior and/or subordinated debt securities, other cash flows arising from underlying assets, premiums, obligations, residual interest (whether in the form of debt or equity), among others.
Benefits on the transferee's residual.- Interest benefits in the form of securities, contracts, or documents that grant their holder participation in the possible excess or residual that, if any, the transferee generates, such as, contribution certificates, contribution certificates, fiduciary rights certificates, residual interests, among others.
Securitization.- Operation by means of which certain financial assets are transferred to a transferee, with the purpose that the latter issues securities to be placed among investors through stock exchanges or recognized trading mechanisms, which represent the right to receive what is established in the placement prospectus.
Transferor.- The entity that transfers to another a financial asset, a participation in a financial asset, or a group of financial assets that it controls.
Transferee (Recipient).- Securitization vehicle that receives a financial asset, a participation in a financial asset, or a group of financial assets from the transferor.
Equity instrument.- One originated by a contract that evidences the participation or the option to participate in the net assets of an entity.
Continuous involvement.– The condition existing by means of which the transferor remains related to a transferred financial asset, either by continuing to have:
a) exposure to the risks and benefits of the future cash flows of the transferred financial asset; or b) control over the cash flows of the transferred financial asset, with or without exposure to the relative risks or benefits.
Financial liability.- An obligation arising from a contract, which will require the use of monetary economic resources from the entity. Therefore, it represents:
a) an obligation to deliver cash or another financial asset to a third party to settle it; b) a contractual obligation to exchange financial assets or financial liabilities with a third party under unfavorable conditions for the entity; or c) an obligation that will be settled with a variable number of equity instruments issued by the entity itself.
Revolver mechanism of financial assets in securitization operations.- Mechanism in securitization operations by means of which the transferee agrees with the transferor, the periodic transfer of financial assets during a predetermined time (known as the revolving period), with the object of maintaining an adequate financial relationship between the transferred financial assets and the securities placed among investors through stock exchanges or recognized trading mechanisms, and thus fulfill the obligations of the operation.
Substitution of financial assets in securitization operations.- Mechanism in securitization operations by means of which the transferor substitutes one or several transferred financial assets to the transferee during a predetermined period, when any of the previously agreed circumstances occur, such as deterioration in credit quality in the case of credit portfolio, deterioration in the rating of securities, or significant defaults arising from the transferred financial assets.
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Fair value.- The exit price that, at the valuation date, would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants.
Securitization vehicle.- An entity, trust, or other legal figure, whose activities, in accordance with its object or statutes, are permanently limited to:
a) maintaining possession of the transferred financial assets; b) issuing securities that represent rights over the financial assets; c) receiving the flows arising from the transferred financial assets, reinvesting them in financial instruments, and providing other services associated with the assets; d) distributing the benefits to the holders of the securities placed among investors through stock exchanges or recognized trading mechanisms, and e) distributing the residual benefits that it is obliged to deliver, if any.
Characteristics
In securitization operations, the transferor may or may not transfer the risks and benefits regarding the financial assets to the transferee, and may additionally transfer or not the control thereof. The transferee issues securities to be placed among investors through stock exchanges or recognized trading mechanisms, which represent interest benefits or rights over what is established in the placement prospectus. As consideration, the transferor may receive, among others, cash or cash equivalents, financial instruments, benefits on the transferee's residual, rights, or derivative financial instruments.
In operations that meet the definitions, concepts, and assumptions established in NIF C-14 for derecognition of the entirety or a portion of financial assets (as the case may be), the transferring entity (transferor) must derecognize such entirety or portion of the securitized financial assets from its financial statements and recognize the consideration received or incurred in the securitization operation in accordance with what is stated in the aforementioned NIF C-14. Conversely, the receiving entity (transferee) shall recognize such financial assets in its statement of financial position, as well as the consideration granted or received for the securitization operation in accordance with what is stated in Standard A-2.
If, in accordance with what is established in the previous paragraph, the definitions, concepts, and assumptions established in NIF C-14 for derecognition of the entirety, or well, of a portion of financial assets based on continuous involvement are not met, the transferring entity (transferor) must not remove the securitized financial assets in their entirety or portion for which it retains continuous involvement from its financial statements and shall recognize the associated financial liability, as well as the consideration received or incurred in the operation, in accordance with what is stated in the aforementioned NIF C-14. Conversely, the receiving entity (transferee) shall recognize the portion of the transferred financial asset that the transferor has derecognized and over which the transferee has obtained the rights and contractual obligations; the consideration received or incurred in the operation, considering the new financial assets and the new obligations assumed (including the account receivable for the financing granted to the transferor against the outflow of cash, as well as the inflow of financial assets arising from the placement of securities among investors against the corresponding liability for the issuance of securities), in accordance with what is stated in Standard A-2.
Additionally, in securitization operations, the transferor may provide overcollateralization (cash or cash equivalents, credit portfolio, securities, rights, and derivative financial instruments, among others) in order to cover possible defaults by the debtors of the financial asset subject to securitization, or to guarantee the payment of obligations to investors, among others. By granting said overcollateralization, the transferor may or may not maintain the right to receive assets as consideration, such as, the reimbursement of the overcollateralization itself, benefits on the transferee's residual, interest benefits, among others.
Likewise, regardless of the granting of overcollateralization, the transferor may receive financial assets in the form of benefits on the transferee's residual and interest benefits, among others.
Securitization vehicles effected and recognized prior to January 1, 2009
In the case of securitization vehicles effected and recognized in the financial statements prior to January 1, 2009, it will not be necessary to reevaluate the transfer of financial assets recognized prior to said date. Regarding this, the main effects that this exception might have on said financial statements must be disclosed in notes to the financial statements.
Likewise, the effects of the recognition of valuation adjustments must be disclosed in notes to the financial statements:
a) benefits on the transferee's residual (recognized in earnings or in equity), as well as, b) the asset or liability recognized for the administration of transferred financial assets.
Operations that meet the requirements for derecognition of financial assets
Recognition and valuation rules
Transferor
At the time the transfer of financial assets in securitization operations that meet the definitions, concepts, and assumptions established in NIF C-14 for derecognition of the entirety or a portion of financial assets (as the case may be) is carried out, the transferring entity (transferor) must carry out the accounting records indicated in the aforementioned NIF C-14 for such cases.
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Regarding financial assets for which estimates of expected credit losses or similar concepts have been established, when recognizing their exit from the statement of financial position, their net book value at the date of transfer must be considered.
Consistently with what is established in NIF C-14, the consideration received or incurred in the operation must be recognized, considering the new financial assets and new obligations assumed, at their fair values (such as cash or cash equivalents, interest benefits, financial derivative instruments, assets or liabilities for the administration of the transferred financial assets, financial liabilities, rights over the assigned portfolio), attending to the recognition, valuation, presentation, and disclosure rules in accordance with the accounting criterion corresponding to the nature of the item in question.
Considerations received in the form of benefits on the transferee's residual interest must be recognized as benefits receivable in securitization operations and remain valued, from their initial recognition, at their fair value at the valuation date, recognizing the adjustments resulting from their valuation in the results of the period. The fair value valuation of the benefits on the transferee's residual interest must, if applicable, be consistent with the accounting policies of an entity that must be consolidated in accordance with what is stated in NIF B-8, in order to facilitate the consolidation of the transferee in the transferor's financial statements.
For the recognition of operations that meet the requirements for derecognition of financial assets, what is established in NIF C-14 must be attended to.
Subsequent collections or recoveries related to benefits receivable in securitization operations will be recognized attending to the nature of the items received, must follow the recognition, valuation, presentation, and disclosure rules in accordance with the corresponding accounting criterion, and will be applied directly to reduce said benefits receivable.
Subsequent collections or recoveries in excess of the amount recorded in benefits receivable in securitization operations will be recognized attending to the nature of the items received, must follow the recognition, valuation, presentation, and disclosure rules in accordance with the corresponding accounting criterion against the results of the period.
Revolution and substitution of financial assets in securitization operations
In securitization operations where it is agreed that the transferor may transfer additional financial assets to those initially transferred, such as in the case of substitution or revolving, it must be verified whether such transfers comply with what is provided in NIF C-14 or, if applicable, in Criterion A-2 in order to determine their recognition and/or derecognition from the statement of financial position.
Administration of transferred assets
If the transferor provides administration services for the transferred financial assets, an asset or liability for the administration of initially transferred assets must be recognized at its fair value as part of the initial recognition of the operation. When the consideration for such administration is reasonably expected to exceed the costs and expenses incurred for the administration service, an asset for the administration of transferred assets must be recognized; otherwise, a liability for the administration of transferred assets must be recognized. Subsequently, said assets or liabilities for administration will be valued at fair value, recognizing the valuation effects directly in the results of the period.
At the time the transfer of financial assets in securitization operations that meet the definitions, concepts, and assumptions established in NIF C-14 for the derecognition of the entirety or a portion of financial assets (as applicable) is carried out, the transferee must make the accounting records indicated in Criterion A-2 for the recognition of financial assets, including the consideration granted or received for the securitization operation (such as: cash or cash equivalents, financial derivative instruments, financial assets, and obligations regarding the assigned portfolio received). Subsequently, for valuation purposes, the recognition, valuation, presentation, and disclosure rules must be attended to in accordance with the accounting criterion corresponding to the nature of the item in question.
If the transferred financial asset corresponds to a credit portfolio, the difference between the contractual value of the acquired portfolio and the acquisition price must be recognized in accordance with the guidelines for the acquisition of credit portfolios provided in Criterion B-6.
Regarding the placement of securities among investors through stock exchanges or recognized trading mechanisms, the transferee must record in its accounting the entry of the financial assets resulting from said placement of securities, as well as the corresponding financial liability, including any other interest benefits, attending to what is established in NIF C-19.
The obligations that the transferee may incur, which represent the benefits on its residual interest, must be recorded as part of equity or capital, as applicable.
The issuance expenses of the securities placed among investors through stock exchanges or recognized trading mechanisms incurred by the transferee must be recorded in accordance with what is established in NIF C-19. Expenses for the administration of financial assets will be recognized in the results of the period.
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Presentation rules
Transferor (Transferente)
Statement of Financial Position
The benefits on the residual interest in securitization operations and the asset for the administration of transferred financial assets will be presented in the statement of financial position as part of benefits receivable in securitization operations. Liabilities for the administration of transferred assets will be presented in the line item of obligations in securitization operations.
The rest of the financial assets and obligations assumed arising from securitization operations that meet the requirements for derecognition of financial assets will be presented in the statement of financial position in accordance with the accounting criterion corresponding to the nature of the item in question.
Statement of Comprehensive Income
The result from the derecognition of a financial asset in its entirety, as well as the result from the derecognition of a portion of a financial asset, will be presented in the line item of the statement of comprehensive income corresponding to the nature of the asset or portion thereof, whether as a gain or loss.
The valuation of benefits receivable in securitization operations, as well as of assets or liabilities for the administration of transferred assets, will be presented in the statement of comprehensive income in the line item of other income (expenses) of the operation, as applicable.
Collections or recoveries in excess of the amount recorded in benefits receivable in securitization operations will be presented in the line item of other income (expenses) of the operation. The loss, if any, existing due to the difference between the collections or recoveries and the amount recorded in benefits receivable in securitization operations will be presented in the line item of other income (expenses) of the operation.
The presentation of effects in results for the rest of the financial assets and obligations assumed arising from securitization operations will be carried out in accordance with the accounting criterion corresponding to the nature of the item in question.
Statement of Financial Position
The financial assets subject to securitization operations that meet the requirements for derecognition of financial assets by the transferor will be presented in the transferee's statement of financial position in accordance with the accounting criterion corresponding to the nature of the item in question. Likewise, the amount of securities placed among investors through stock exchanges or recognized trading mechanisms, subject to the securitization operation, must be presented within the liability in a specific line item in the statement of financial position as issued credit titles.
Obligations representing the benefits on their residual interest will be presented in the statement of financial position as part of equity or capital, as applicable.
Statement of Comprehensive Income
The interest accrued by the securities and other interest benefits placed among investors through stock exchanges or recognized trading mechanisms by the transferee, as well as issuance expenses in terms of NIF C-19, will be recognized in the results of the period as interest expenses.
Expenses for the administration of financial assets recognized in the results of the period will be presented in the line item of commissions and fees paid.
Regarding the acquisition of credit portfolios, the amortization of the difference between the contractual value of the acquired portfolio and the acquisition price will be presented in the line item of other income (expenses) of the operation in accordance with what is established in Criterion B-6.
If applicable, the presentation of effects in results for the rest of the financial assets and obligations assumed arising from securitization operations that meet the requirements for derecognition of financial assets will be carried out in accordance with the accounting criterion corresponding to the nature of the item in question.
Operations that do not meet the requirements for derecognition of financial assets
Recognition and valuation rules
Transferor (Transferente)
Regarding transfers of financial assets in securitization operations that do not meet the definitions, concepts, and assumptions established in NIF C-14 for the derecognition of the entirety, or well, portion of financial assets based on their continuous involvement, the transfer entity (transferor) must make the accounting records contained in said NIF C-14 for such cases.
Regarding transfers of financial assets in securitization operations that do not meet the definitions, concepts, and assumptions established in NIF C-14 for the derecognition of the entirety, or well, portion of financial assets based on their continuous involvement, the transferee must make the accounting records established in said NIF C-14 for such cases.
Among other records, the transferee must recognize in its statement of financial position the resources coming from investors for the placement of securities through stock exchanges or recognized trading mechanisms, against the corresponding financial liability for the placed titles. Likewise, the transferee must recognize the financing granted to the transferor against the exit of resources.
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The issuance expenses of the securities placed among investors through stock exchanges or recognized trading mechanisms incurred by the transferee must be recorded in accordance with what is established in NIF C-19. Expenses for the administration of financial assets will be recognized in the results of the period.
Presentation rules
Transferor (Transferente)
Statement of Financial Position
The financial assets that the transferor entity may grant as guarantee or collateral in securitization operations will be presented as a restricted asset, according to the type of asset in question. Likewise, the corresponding financial liability for the financing received from the transferee must be presented as part of interbank loans or loans from other organisms. The liability associated with securitization operations in which continuous involvement is retained will be presented in the line item of obligations in securitization operations.
The rest of the financial assets and obligations assumed arising from securitization operations that do not meet the requirements for derecognition of financial assets will be presented in the statement of financial position in accordance with the accounting criterion corresponding to the nature of the item in question.
Statement of Comprehensive Income
If applicable, the presentation of effects in results for the rest of the financial assets and obligations assumed arising from securitization operations that do not meet the requirements for derecognition of financial assets will be carried out in accordance with the accounting criterion corresponding to the nature of the item in question.
Statement of Financial Position
The financial asset representing the financing granted to the transferor must be presented within the credit portfolio as part of the commercial portfolio. Likewise, the amount of securities placed among investors through stock exchanges or recognized trading mechanisms, subject to the securitization operation, must be presented within the liability in a specific line item in the statement of financial position.
Statement of Comprehensive Income
The interest accrued by the securities and other interest benefits placed among investors through stock exchanges or recognized trading mechanisms by the transferee, as well as issuance expenses in terms of what is stated in NIF C-19, will be recognized in the results of the period as interest expenses.
If applicable, the presentation of effects in results for the rest of the financial assets and obligations assumed arising from securitization operations that do not meet the requirements for derecognition of financial assets will be carried out in accordance with the accounting criterion corresponding to the nature of the item in question.
Expenses for the administration of financial assets, recognized in the results of the period, will be presented in the line item of commissions and fees paid.
Disclosure rules
nThe following information must be disclosed in notes to the financial statements for securitization operations:
Transferor (Transferente)
a) the characteristics of the securitization operations carried out: the type of securitization celebrated (if they correspond to a securitization that met or did not meet the requirements for the derecognition of financial assets), generic type of transferred financial assets, restrictions on the transferee's rights over the ceded financial assets (mainly characteristics and amounts of restricted assets), characteristics of the assigned portfolio and collateral, as well as the amounts recognized in results in the line item of other income (expenses) of the operation for these operations;
b) main characteristics of the consideration received and incurred in securitization operations;
c) the main characteristics of the assets and liabilities that make up the benefits on the transferee's residual interest, if applicable, as well as description of the methodology used for their valuation;
d) detailed description of the valuation methodology of the benefits on the transferee's residual interest, main assumptions used, including a scenario showing the valuation under adverse conditions, as well as the mention that said valuation was carried out, if applicable, under parameters consistent with formal techniques recognized in the market (revealing said parameters);
e) amount of the valuation effect recognized in results by the valuation of benefits on the transferee's residual interest;
f) amount of financing received in securitization operations, as well as main conditions relative to the obligations acquired for their payment (term, rate, payment methods, among others);
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g) description of agreements for the revolution and substitution of transferred financial assets, if any have been agreed;
h) description of agreements for the repurchase of ceded assets, if any have been agreed;
i) description of rights or obligations held over the transferred financial assets that act as assigned portfolio or collateral, as applicable;
j) description of agreements to provide the service of administration of transferred financial assets;
k) amount recognized in the results of the period by the fair value valuation of the asset or liability for the administration of assets, as well as main assumptions used for the determination of said fair value;
l) information on early liquidations of transferred or ceded financial assets, and
m) description of financial assets received as a result of the liquidation of residual interests or excesses of the transferee.
a) the characteristics of the interest benefits issued, subordinated or not, such as: type, amount, interest rate, term, payment rights and restrictions;
b) main characteristics of the consideration received and incurred in securitization operations;
c) qualification of the credit quality of the titles placed among investors through stock exchanges or recognized trading mechanisms, as well as of the financial assets subject to the securitization operation, and
d) description of the methodology used to value at fair value the obligations related to securitization operations.
D-1 STATEMENT OF FINANCIAL POSITION
Background
Financial information must fulfill, among other things, the objective of presenting the financial situation of entities at a specific date, requiring the establishment, through specific criteria, of the objectives and general structure that the statement of financial position must have.
Objective and scope
This criterion aims to establish the general characteristics, as well as the structure that the statement of financial position of entities must have, which must adhere to what is provided in this criterion. Likewise, minimum guidelines are established with the purpose of homogenizing the presentation of this financial statement among entities and, in this way, facilitating its comparability.
The statement of financial position aims to present information relative to the resources (assets) and financing sources (liabilities and equity) of the entity at a specific date.
The statement of financial position, therefore, must adequately and on consistent bases show the position of entities regarding their assets, liabilities, equity, and off-balance sheet accounts, in such a way that the economic resources available to said entities can be evaluated, as well as their financial structure.
Additionally, the statement of financial position must fulfill the objective of being a useful tool for the analysis of different entities, so it is convenient to establish the concepts and general structure that said financial statement must contain.
Concepts that make up the statement of financial position
In a broad context, the concepts that make up the statement of financial position are: assets, liabilities, and equity, understood as such the concepts defined as such in NIF A-1 Chapter 50. Likewise, the off-balance sheet accounts referred to in this criterion are part of the concepts that make up the structure of the statement of financial position of entities.
Structure of the statement of financial position
The structure of the statement of financial position must group the concepts of asset, liability, equity, and off-balance sheet accounts, in such a way that it reflects their degree of liquidity or exigibility from greater to lesser, as applicable.
In this way, the minimum line items that must be included in the statement of financial position are the following:
Asset
cash and cash equivalents;
margin accounts (financial derivative instruments);
investments in financial instruments;
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borrowers by repo; securities lending; derivative financial instruments; valuation adjustments for hedging financial assets; total credit portfolio (net); virtual assets; benefits to be received in securitization operations; other receivables (net); assets adjudicated (net); long-term assets held for sale or for distribution to owners; prepayments and other assets; property, plant and equipment (net); right-of-use assets for property, plant and equipment (net); permanent investments; delayed income tax asset (net); intangible assets (net); right-of-use assets for intangible assets (net), and goodwill.
Liability traditional deposits; interbank loans and loans from other entities; creditors by repo; securities lending; collateral sold or pledged; derivative financial instruments; valuation adjustments for hedging financial liabilities; obligations in securitization operations; lease liability; restricted application resources received from the Federal Government; other payables; liabilities related to groups of assets held for sale; financial instruments that qualify as liabilities; obligations associated with the removal of components of property, plant and equipment; income tax liability; employee benefits liability, and delayed credits and advance payments.
Equity t contributed capital, and retained earnings.
Off-balance sheet items guarantees granted; contingent assets and liabilities; credit commitments; assets in trust or mandate; federal government financial agent; assets in custody or administration; collateral received by the entity; collateral received and sold or pledged by the entity; accrued interest not collected derived from credit portfolio with credit risk stage 3, and other registration accounts.
Presentation of the statement of financial position The items described above correspond to the minimum required for the presentation of the statement of financial position; however, entities must disaggregate, either in the said financial statement or through notes, the content of the concepts they consider necessary in order to show their financial situation to the user of the information. At the end of this criterion, a statement of financial position prepared with the minimum items referred to in the previous paragraph is shown.
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However, certain items of the statement of financial position require special guidelines for their presentation, which are described below:
Cash and cash equivalents
The balance of the investment in financial instruments of trusts denominated in UDIS, arising from the excess liquidity in said trusts at the time of consolidating with the entity's figures, will be presented as part of this item.
Margin accounts (derivative financial instruments) The balances from margin accounts in cash, securities or other assets referred to in NIF C-10 will be presented as part of this item.
Investments in financial instruments
The different categories of investments in financial instruments, such as negotiable financial instruments, financial instruments to collect and sell, and financial instruments to collect principal and interest (securities), the latter at their amortized cost (that is, including accrued interest not collected and net of items to amortize and expected credit losses), will be presented within this item.
Debtors by repo
The debtor balance arising from repo operations referred to in the corresponding criterion will be presented immediately after the concept of investments in financial instruments.
Derivative financial instruments
Financial assets arising from derivative financial instruments will be presented immediately after the concept of securities lending, disaggregated into derivative financial instruments for trading purposes or for hedging purposes, as appropriate.
Valuation adjustments for hedging financial assets In a fair value hedge for interest rate risk of a portion of a portfolio composed of financial assets, the adjustment to the book value of the hedged item by the gain or loss recognized in the period's results will be presented in this item, immediately after the item of derivative financial instruments.
Total credit portfolio (net)
In order to obtain higher quality information regarding the credits granted by the entities, the credit portfolio must be disaggregated in the statement of financial position according to the destination of the credit, classified into any of the following categories:
Credit portfolio with credit risk stage 1
- commercial credits;
- business or commercial activity;
- financial entities, and
- government entities.
- consumer credits;
- housing credits, and
- medium and residential;
- social interest;
- credits acquired from INFONAVIT or FOVISSSTE;
- remodeling or improvement with guarantee granted by development banks or public trusts, and
- remodeling or improvement with guarantee of the housing sub-account.
- credits granted as Agent of the Federal Government.
Credit portfolio with credit risk stage 2
- commercial credits;
- business or commercial activity;
- financial entities, and
- government entities.
- consumer credits;
- housing credits, and
- medium and residential;
- social interest;
- credits acquired from INFONAVIT or FOVISSSTE;
- remodeling or improvement with guarantee granted by development banks or public trusts, and
- remodeling or improvement with guarantee of the housing sub-account.
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Credit portfolio with credit risk stage 3
- commercial credits;
- business or commercial activity;
- financial entities, and
- government entities.
- consumer credits, and
- housing credits;
- medium and residential;
- social interest;
- credits acquired from INFONAVIT or FOVISSSTE;
- remodeling or improvement with guarantee granted by development banks or public trusts, and
- remodeling or improvement with guarantee of the housing sub-account.
Credit portfolio valued at fair value
- commercial credits;
- business or commercial activity;
- financial entities, and
- government entities.
- consumer credits, and
- housing credits;
- medium and residential;
- social interest;
- credits acquired from INFONAVIT or FOVISSSTE;
- remodeling or improvement with guarantee granted by development banks or public trusts, and
- remodeling or improvement with guarantee of the housing sub-account.
Credits denominated in UDIS, whether own or derived from programs with support from the Federal Government, must be presented in the category that corresponds to them. Credits acquired from INFONAVIT or FOVISSSTE, classified within housing credits with credit risk stage 1, must be segregated into ordinary portfolio and portfolio in extension. The credit portfolio will be presented, according to the credit in question, net of interest collected in advance and delayed credits corresponding to financial income to accrue in financial leasing contracts. Also presented within this item: deferred items (such as the net amount between transaction costs and origination commissions, as well as effects from renegotiations) and estimates corresponding to the credit portfolio. Likewise, acquired collection rights, relating to the credits acquired referred to in subsection d) of paragraph 3, of Criterion B-6, net of their estimate.
Virtual assets
Virtual assets held in principal position by the entity will be presented within this item, attending to what is established in NIF C-22.
Other receivables (net)
Receivables not included in the credit portfolio will be presented, considering among others, debtor clearing accounts, debtors for collateral granted in cash, and conditional receivables, deducting, if applicable, the estimate of expected credit losses.
Long-term assets held for sale or for distribution to owners Investments in long-term assets that are classified as held for sale, such as subsidiaries, associates and joint ventures, as well as those held for distribution including discontinued operations, referred to in NIF B-11, will be presented within this item.
Prepayments and other assets
Prepayments and other assets such as deferred charges and security deposits, as well as other short and long-term assets, must be presented as a single item in the statement of financial position. The employee benefits asset arising in accordance with what is established in NIF D-3 "Employee Benefits" (NIF D-3), will be part of this item.
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Right-of-use assets for property, plant and equipment (net) Those assets representing the right of a lessee to use a property, plant or equipment during the lease term, reduced by their accumulated depreciation, are presented.
Permanent investments
Permanent investments in unconsolidated subsidiaries, associates, joint ventures, as well as other permanent investments, added by any goodwill generated in their case, will be presented within this item.
Right-of-use assets for intangible assets (net) Those assets representing the right of a lessee to use an intangible asset during the lease term, reduced by their accumulated amortization, are presented.
Traditional deposits
Traditional deposits will constitute the first item within the liability of entities, which must be presented disaggregated into the following concepts:
- demand deposits;
- time deposits;
- issued credit titles, and
- global deposit account with no movements.
Demand deposits include checking accounts, savings accounts, current account deposits and deposits whose purpose is the assistance of communities, sectors or populations derived from natural disasters, among others. Time deposits include, among others, withdrawable certificates of deposit on predetermined days, bank acceptances and promissory notes with yield payable at maturity; said deposits must be disaggregated in the statement of financial position as from the general public and those captured through operations in the money market, the latter referred to as time deposits made with other financial intermediaries, as well as with treasuries of companies and government entities. Issued credit titles will be presented as an independent category, forming part of these, among others, bank bonds and securities certificates. The global deposit account with no movements includes, the principal and interest of deposit instruments that do not have a maturity date, or, if they do, they are renewed automatically, as well as transfers or unclaimed matured investments, referred to in article 61 of the Credit Institutions Law.
Interbank loans and loans from other entities
Interbank loans and loans from other entities will be grouped within a specific item, disaggregated into:
- demandable;
- short-term (amount of amortizations whose term to mature is less than or equal to one year), and
- long-term (amount of amortizations whose term to mature is greater than one year).
The liability generated in credit portfolio sale operations where the conditions established to derecognize a financial asset are not met in accordance with what is established in NIF C-14, will be presented within this item. Interbank loans received by the entity for a term less than or equal to 3 business days will be presented as part of the demandable item, while those greater than 3 business days will be grouped as short and/or long-term as appropriate.
Collateral sold or pledged
Collateral sold representing the obligation to return the collateral received from the counterparty in repo operations, securities lending, derivative financial instruments and other sold collateral, as well as those collateral sold or pledged in repo operations, must be presented within this item in a disaggregated manner. In the case of repo operations, the creditor balance originating from the compensation carried out in accordance with Criterion B-3 must be presented.
Derivative financial instruments
Financial liabilities arising from derivative financial instruments will be presented immediately after the item of collateral sold or pledged, disaggregated into derivative financial instruments for trading purposes or for hedging purposes, as appropriate.
Valuation adjustments for hedging financial liabilities In a fair value hedge for interest rate risk of a portion of a portfolio composed of financial liabilities, the adjustment to the book value of the hedged item by the gain or loss recognized in the period's results, will be presented in this item, immediately after the corresponding financial liabilities.
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Restricted application resources received from the Federal Government Resources that development banking institutions receive from the Federal Government, which are committed for application to determined ends, will form part of this item.
Other payables
Among others, creditor clearing accounts, creditors for collateral received in cash, contributions to be paid, diverse creditors and other payables, including in the latter overdrafts in checking accounts and the negative balance of the cash and cash equivalents item that in accordance with what is established in Criterion B-1 must be presented as a liability, will form part of this item.
Liabilities related to groups of assets held for sale Liabilities related to groups of long-term assets held for sale including discontinued operations will be presented within this item.
Financial instruments that qualify as liabilities Contributions for future capital increases pending formalization by their governing body, as well as those financial instruments that qualify as liabilities, in accordance with what is established in NIF C-12 "Financial Instruments with Liability and Equity Characteristics", must be included in this item.
Obligations associated with the removal of components of property, plant and equipment In this item, obligations arising from the permanent removal of service of a component of property, plant and equipment, in accordance with what is established in NIF C-18 "Obligations associated with the removal of property, plant and equipment", will be included.
Income tax liability
The amount corresponding to taxes accrued, as well as the amount resulting from the deferred income tax liability, determined in accordance with what is established in NIF D-4, will be presented in this item.
Employee benefits liability
The liability arising in accordance with what is established in NIF D-3, will form part of this item.
Delayed credits and advance payments
This item will be integrated by delayed credits and advance payments, such as advance payments received on account of goods promised for sale or with reservation of ownership, among others.
Equity
When preparing the consolidated statement of financial position, the non-controlling interest representing the part of the subsidiary's equity that corresponds to non-controlling shareholders, will be presented in a separate line, immediately after retained earnings.
Result from holding non-monetary assets
The entity will recognize in this item the unrealized result from holding non-monetary assets, in accordance with what is established in NIF B-10.
Off-balance sheet items
At the bottom of the statement of financial position, situations or events that, according to the definition of assets, liabilities and equity mentioned above, should not be included within said concepts in the entities' statement of financial position, but that provide information on any of the following events, must be presented:
a) guarantees granted; b) contingent assets and liabilities such as contingent credit lines, irrevocable credit lines and guarantees, as well as credit commitments such as granted but unused credit lines and revocable credit lines, the foregoing in accordance with NIF C-9; c) assets in trust or mandate; d) operations carried out by development banking institutions, in their capacity as Federal Government Financial Agent, referred to in Criterion B-10; e) assets in custody or administration; f) collateral received by the entity; g) collateral received and sold or pledged by the entity; h) amounts that complement the figures contained in the statement of financial position, and i) other accounts that the entity considers necessary to facilitate accounting registration or to comply with applicable legal provisions.
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NAME OF THE INSTITUTION
ADDRESS
STATEMENT OF FINANCIAL POSITION AS ____ OF ____________ OF ______ EXPRESSED IN CURRENCY OF PURCHASING POWER OF _______________ OF ______ (1) ( Figures in millions of pesos)
ASSET LIABILITY AND EQUITY
CASH AND CASH EQUIVALENTS $ TRADITIONAL DEPOSITS Demand deposits $ MARGIN ACCOUNTS (DERIVATIVE FINANCIAL INSTRUMENTS) “ Time deposits “ From the general public “ INVESTMENTS IN FINANCIAL INSTRUMENTS Money market “ Negotiable financial instruments $ Special funds (DB) “ Financial instruments to collect and sell “ Issued credit titles “ Financial instruments to collect principal and interest (securities)(net) “ “ Global deposit account with no movements “ $
DEBTORS BY REP “ INTERBANK LOANS AND LOANS FROM OTHER ENTITIES
Demandable “
SECURITIES LENDING “ Short-term “
Long-term “ “
DERIVATIVE FINANCIAL INSTRUMENTS
For trading purposes “
For hedging purposes “ “ CREDITORS BY REP “
VALUATION ADJUSTMENTS FOR HEDGING FINANCIAL
ASSETS “ SECURITIES LENDING “
CREDIT PORTFOLIO WITH CREDIT RISK STAGE 1 SOLD COLLATERAL OR PLEDGED Commercial Credits Repos ” Business or commercial activity $ Securities lending “ Financial entities “ Derivative financial instruments “ Government entities “ $ Other sold collateral “ “ Consumer credits “ Housing credits DERIVATIVE FINANCIAL INSTRUMENTS Medium and residential $ For trading purposes “ Social interest “ For hedging purposes “ “ Credits acquired from INFONAVIT or FOVISSSTE “ Remodeling or improvement with guarantee granted by development banks or VALUATION ADJUSTMENTS FOR HEDGING FINANCIAL PUBLIC TRUSTS “ LIABILITIES “ Remodeling or improvement with guarantee of the housing sub-account “ “ Credits granted as Agent of the Federal Government (DB) “ OBLIGATIONS IN SECURITIZATION OPERATIONS “ TOTAL CREDIT PORTFOLIO WITH CREDIT RISK STAGE 1 $ LEASE LIABILITY “
CREDIT PORTFOLIO WITH CREDIT RISK STAGE 2
Commercial Credits RESTRICTED APPLICATION RESOURCES RECEIVED FROM Business or commercial activity $ FEDERAL GOVERNMENT (DB) “ Financial entities “ Government entities “ $ OTHER PAYABLES Consumer credits “ Clearing creditors for operations “ Housing credits Creditors for margin accounts “ Medium and residential $ Creditors for collateral received in cash “ Social interest “ Contributions to be paid “ Credits acquired from INFONAVIT or FOVISSSTE “ Diverse creditors and other payables “ “ Remodeling or improvement with guarantee granted by development banks or LIABILITIES RELATED TO GROUPS OF ASSETS PUBLIC TRUSTS “ HELD FOR SALE “ Remodeling or improvement with guarantee of the housing sub-account “ “
TOTAL CREDIT PORTFOLIO WITH CREDIT RISK
STAGE 2 $ FINANCIAL INSTRUMENTS THAT QUALIFY AS LIABILITY
Subordinated obligations in circulation “
CREDIT PORTFOLIO WITH CREDIT RISK STAGE 3 Contributions for future capital increases pending formalization by their Commercial Credits governing body “ Business or commercial activity $ Other “ “ Financial entities “ Government entities “ $ OBLIGATIONS ASSOCIATED WITH THE REMOVAL OF COMPONENTS OF Consumer credits “ PROPERTY, PLANT AND EQUIPMENT “ Housing credits “ Medium and residential $ DEFERRED INCOME TAX LIABILITY “ Social interest “ Credits acquired from INFONAVIT or FOVISSSTE “ EMPLOYEE BENEFITS LIABILITY “ Remodeling or improvement with guarantee granted by development banks or DELAYED CREDITS AND ADVANCE PAYMENTS “ PUBLIC TRUSTS “ Remodeling or improvement with guarantee of the housing sub-account “ “ TOTAL CREDIT PORTFOLIO WITH CREDIT RISK STAGE 3 $ TOTAL LIABILITY $
CREDIT PORTFOLIO VALUED AT FAIR VALUE $
CREDIT PORTFOLIO $ EQUITY
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CONTRIBUTED CAPITAL
(+/-) DEFERRED ITEMS “ Share capital $
Contributions for future capital increases formalized by its governing body (-) LESS: Government “ Share premium “ PREVENTIVE ESTIMATE FOR CREDIT RISKS “ Financial instruments qualifying as capital “
CREDIT PORTFOLIO (NET) “ RETAINED EARNINGS
ACQUIRED RECEIVABLE RIGHTS (NET) “ Capital reserves $ Accumulated results “ TOTAL CREDIT PORTFOLIO (NET) $ Other comprehensive income “ Valuation of trading financial instruments “ VIRTUAL ASSETS “ Valuation of financial assets held to collect and sell “ Valuation of cash flow hedging financial instruments “ BENEFITS TO BE RECEIVED IN SECURITIZATION OPERATIONS “ Valuation of other hedging financial instruments “ Income and expenses related to assets held for disposal “ “ OTHER ACCOUNTS RECEIVABLE (NET) “ Remeasurement of defined employee benefits “ Cumulative conversion effect “ ASSIGNED ASSETS (NET) “ Gain/loss on holding non-monetary assets “ Participation in OCI of other entities “ “ LONG-TERM ASSETS HELD FOR SALE OR FOR DISTRIBUTION TO OWNERS “
ADVANCE PAYMENTS AND OTHER ASSETS “ TOTAL CONTROLLING INTEREST “
PROPERTY, PLANT AND EQUIPMENT (NET) “ TOTAL NON-CONTROLLING INTEREST “
RIGHT-OF-USE ASSETS FOR PROPERTY, PLANT AND EQUIPMENT (NET) “ TOTAL BOOK EQUITY $
PERMANENT INVESTMENTS “
DEFERRED INCOME TAX ASSET (NET) “
INTANGIBLE ASSETS (NET) “
RIGHT-OF-USE ASSETS FOR INTANGIBLE ASSETS
(NET)
“
GOODWILL “
TOTAL ASSET $ TOTAL LIABILITIES AND BOOK EQUITY $
OFF-BALANCE SHEET ACCOUNTS
Guarantees issued $
Contingent assets and liabilities “
Credit commitments “
Assets in trust or mandate “
Trusts “
Mandates “______
Federal Government Financial Agent (BD) “
Assets in custody or administration “
Collateral received by the entity “
Collateral received and sold or pledged as guarantee by the entity “ Accrued but uncollected interest derived from credit portfolio with stage 3 credit risk “ Other registration accounts “ The concepts appearing in this statement are shown in an enumerative rather than exhaustive manner. (1) This line item will be omitted if the economic environment is "non-inflationary".
Thursday, September 11, 2025 OFFICIAL GAZETTE 121 D-2 STATEMENT OF COMPREHENSIVE INCOME Background Financial information must meet, among other things, the objective of reporting the results of an entity's operations during a defined accounting period, requiring the establishment, through specific criteria, of the object and general structure that the statement of comprehensive income must have. This is done to obtain elements of judgment regarding, among other issues, the level of operational efficiency, profitability, and financial risk. Objective and scope This criterion aims to establish the general characteristics for the presentation and structure of the statement of comprehensive income, the minimum content requirements, and the general disclosure norms. Whenever this financial statement is prepared, entities must adhere to the structure and guidelines provided in this criterion, through which the presentation of this financial statement is sought to be homogenized among entities, and thus facilitate its comparability. The statement of comprehensive income aims to present information relative to the result of the entity's operations during a period. Concepts comprising the statement of comprehensive income In a broad context, the concepts comprising the statement of comprehensive income are: revenues, costs, expenses, net result, and comprehensive result, considering them as such defined in NIF A-1, Chapter 50. Structure of the statement of comprehensive income The minimum items that the statement of comprehensive income must contain in entities are the following:
financial margin; financial margin adjusted for credit risks; operating result; result before income taxes; result from continuing operations; net result, and comprehensive result. Presentation of the statement of comprehensive income The items described above correspond to the minimum requirements for the presentation of the statement of comprehensive income; however, entities must break down, either in the aforementioned statement of comprehensive income or through notes to the financial statements, the content of the concepts they consider necessary to show their results to the user of financial information. At the end of this criterion, a consolidated statement of comprehensive income is shown, prepared with the minimum items referred to in the previous paragraph. Characteristics of the items composing the structure of the statement of comprehensive income Financial Margin The financial margin shall be composed of the difference between interest income and interest expense, increased or decreased by the net monetary position result, related to items in the financial margin (in the case of an inflationary environment). Interest Income Considered as interest income, among others, are the yields generated by the credit portfolio, contractually termed interest, those derived from acquired receivable rights (impaired credits), the amortization of interest collected in advance, the financial income accrued in financial leasing operations, financial factoring, discounting, and assignment of credit rights, as well as premiums and interest from other financial operations, such as deposits in financial entities, interbank lending operations agreed upon for a term less than or equal to 3 business days, margin accounts, investments in financial instruments, repo operations and securities lending operations, operations with derivative financial instruments, as well as premiums for debt placement. Commissions charged for granting credit and the effect from renegotiation of credit portfolio are also considered interest income, as are dividends from financial instruments that qualify as equity financial instruments. Similarly, adjustments for valuation derived from items denominated in UDIS or any other general price index, the effect from valuation of credits in VSM or UMA, as well as exchange gains, are considered interest income, provided that such items originate from positions related to income or expenses that form part of the financial margin. Interest collected relating to credits classified as stage 3 default portfolio, whose accumulation is carried out according to collection, as established in Criterion B-6, forms part of this item. Interest income generated by the credit portfolio of trusts denominated in UDIS is also included in this item at the time of consolidating with the entity's figures. Interest Expense Interest expense includes premiums, discounts, and interest derived from traditional deposit-taking, interbank loans, and loans from
other organizations, repo operations and securities lending operations, interest, transaction costs, and discounts associated with financial instruments qualifying as liabilities. In addition, expenses arising from hedging operations and trading derivative financial instruments, as well as premiums paid for the early redemption of financial instruments qualifying as liabilities.
124 OFFICIAL GAZETTE Thursday, September 11, 2025 Similarly, adjustments for valuation derived from items denominated in UDIS or any other general price index, as well as exchange losses on positions, are considered interest expense, provided that such concepts originate from assets or liabilities related to expenses or income that form part of the financial margin. Likewise, amortization of costs and expenses associated with granting credit (transaction costs), the effect from renegotiation of credit portfolio, those derived from lease liabilities, and the financial effect of provisions are considered interest expense. Net Monetary Position Result (Financial Margin) The net monetary position result referred to in paragraph 7 shall be that which originates from items whose income or expenses form part of the financial margin (in the case of an inflationary environment). Financial Margin Adjusted for Credit Risks Corresponds to the financial margin reduced by amounts related to movements in the preventive estimate for credit risks in a given period. Cash contributions for the constitution of provisions corresponding to trusts denominated in UDIS are considered part of this section. Operating Result Corresponds to the financial margin adjusted for credit risks, increased or decreased by:
a) commissions and fees charged and paid, b) intermediation result; c) other operating income (expenses) other than interest income or expenses included within the financial margin, and d) administrative and promotional expenses. Commissions and Fees Charged and Paid Commissions and fees charged and paid are those generated by credit operations other than those indicated in paragraphs 9 and 15, received loans, placement of bank debt (other than those associated with their issuance), and for the provision of services among others, handling, transfer, custody, or administration of resources, fiduciary activities, and for granting guarantees. Also forming part of this item are commissions related to the use or issuance of credit cards, whether directly as first and subsequent annual fees, inquiries, or plastic issuance, or indirectly as those charged to affiliated establishments. Intermediation Result Likewise, the intermediation result is considered part of the operating result, understood as the following concepts:
a) fair value valuation result of trading financial instruments, and derivative instruments for trading or hedging purposes, valuation of the hedged item, as well as sold collateral; b) expected credit loss estimate for investments in financial instruments; c) foreign currency and minted precious metals valuation result; d) virtual assets valuation result; e) sale/purchase result of financial instruments (securities) and derivative financial instruments; f) sale/purchase result of virtual assets; g) sale/purchase result of foreign currencies and minted precious metals; h) result from sale of received collateral; i) transaction costs for sale/purchase of trading financial instruments, derivative instruments, as well as virtual assets, and j) other financial results. Other Operating Income (Expenses) Other operating income (expenses) include income and expenses derived from the entity's operations that are not included in the preceding paragraphs, nor form part of administrative and promotional expenses, such as:
a) costs and expenses for credit portfolio recoveries; b) tax refunds, receivable rights, and excess benefits to be received in securitization operations; c) result from acquisition or sale of portfolio; d) income from purchase option in financial leasing operations; e) income from participation in the selling price of goods in financial leasing operations; f) adjustments to the expected credit loss estimate; g) losses; h) contributions to the Bank Savings Protection Institute (IPAB); i) donations; j) result from asset assignment, result from valuation of assigned assets, result from sale of assigned assets, as well as the estimate for value impairment of assigned assets; k) loss in custody and administration of assets; l) loss in trust operations; m) impairment loss or reversal effect on other long-term assets held for sale; n) interest payable in financing for asset acquisition;
Thursday, September 11, 2025 OFFICIAL GAZETTE 123 o) result from sale of property, plant, and equipment; p) cancellation of other liability accounts; q) favorable interest from loans to officials and employees; r) rental income; s) valuation result of the asset (or liability) for administration of transferred financial assets, as well as benefits to be received in securitization operations; t) other operating income (expenses) items, and u) administrative service income. In addition to the previously mentioned items, the monetary position result, in the case of an inflationary environment, and exchange gains/losses generated by items not related to the financial margin of entities shall be presented in the other operating income (expenses) item. Subsidies Likewise, subsidies received by development banking institutions from the Federal Government shall form part of the operating result. Administrative and Promotional Expenses Administrative and promotional expenses shall be considered within the operating result, which must include all types of short-term direct benefits granted to the entity's employees, Profit Sharing (PTU) incurred and deferred, the net period cost derived from long-term employee benefits, honoraria, rents (for example, variable payments for leases, short-term leases), insurance and bonds, promotion and advertising expenses, various taxes and duties, technology expenses, non-deductible expenses, depreciation and amortizations, impairment loss or reversal effect on real estate and other assets in use, technical assistance expenses, maintenance expenses, other fees, minor consumables and supplies, and other administrative and promotional expenses. Result Before Income Taxes It shall be the operating result, incorporating participation in the net result of other entities, increased or decreased as appropriate by the effects of impairment and its reversals, dividends from permanent investments, adjustments associated with other permanent investments, and the effects of valuation of available-for-sale permanent investments. Result from Continuing Operations It is the result before income taxes, decreased by the effect of income tax expenses incurred in the period, increased or decreased as appropriate by the effects of deferred income taxes generated or realized in the period, as applicable, net of their estimate. Net Result Corresponds to the result from continuing operations, increased or decreased as appropriate, by discontinued operations referred to in NIF B-11. Comprehensive Result Corresponds to the net result increased or decreased by OCI of the period, net of the effects of income taxes and PTU related, as well as participation in OCI of other entities. OCI of the period shall be integrated by: valuation of trading financial instruments, when dealing with non-tradable equity instruments in the short term, valuation of financial assets held to collect and sell, valuation of cash flow hedging financial instruments, valuation
of other hedging financial instruments, income and expenses related to assets held for disposal, remeasurement of defined employee benefits, cumulative conversion effect, and gain/loss on holding non-monetary assets. Disclosure Norms The following must be disclosed in notes to the financial statements:
a) composition of the financial margin, identifying by currency type interest income and interest expense, distinguishing them by the type of operation from which they originate (investments in financial instruments, repos, securities lending, credit portfolio, disaggregated traditional deposit-taking, as well as interbank loans and loans from other organizations, among others); b) in the case of credit portfolio, additionally, the amount of interest income by credit type (business or commercial activity, financial entities, government entities, consumer, housing, among others) must be identified; c) composition of the intermediation result, identifying the fair value valuation result and, if applicable, the sale/purchase result, according to the type of operation from which they originate (investments in financial instruments, virtual assets, as well as sold collateral); d) amount of the valuation result of the credit portfolio valued at fair value; e) amount of disaggregated commissions charged by the main products managed by the entity; f) amounts of transaction costs recognized in results and the weighted average term for their amortization, as well as the elements justifying their direct relationship with the granting of credit; g) commissions or amounts charged for the administration of received resources whose destination is the assistance of communities, sectors, or populations resulting from natural disasters, as well as the total amount thereof; h) detail of incurred and deferred income taxes; i) detail of movements in OCI net of income taxes, corresponding to the period effect and recycling, if any, carried out; j) amounts of income taxes, as well as PTU related to OCI, and k) amount of basic earnings or loss per share and diluted earnings or loss per share, in case the entity trades on the stock exchange. The determination of both amounts must be made based on the NIF relative to earnings per share.
124 OFFICIAL GAZETTE Thursday, September 11, 2025 NAME OF THE INSTITUTION ADDRESS STATEMENT OF COMPREHENSIVE INCOME FROM _______ TO _______ OF ___ EXPRESSED IN PURCHASING POWER CURRENCY OF ________ OF _______ (1) (Figures in millions of pesos) Interest income $ Interest expense “ Net monetary position result (financial margin) “ FINANCIAL MARGIN “
Preventive estimate for credit risks “
FINANCIAL MARGIN ADJUSTED FOR CREDIT RISKS “
Commissions and fees charged “
Commissions and fees paid “
Intermediation result “
Other operating income (expenses) “
Subsidies(2) “
Administrative and promotional expenses “
OPERATING RESULT “
Participation in the net result of other entities “ RESULT BEFORE INCOME TAXES “
Income taxes “
RESULT FROM CONTINUING OPERATIONS “
Discontinued operations “
NET RESULT “
Other Comprehensive Income “
Valuation of trading financial instruments “
Valuation of financial assets held to collect and sell “ Valuation of cash flow hedging financial instruments “ Valuation of other hedging financial instruments “ Income and expenses related to assets held for disposal “ Remeasurement of defined employee benefits “ Cumulative conversion effect “ Gain/loss on holding non-monetary assets “ Participation in OCI of other entities “ “
COMPREHENSIVE RESULT $
Net result attributable to:
Controlling interest “
Non-controlling interest “
Comprehensive result attributable to:
Controlling interest “
Non-controlling interest “
Basic earnings per ordinary share $
The concepts appearing in this statement are shown in an enumerative rather than exhaustive manner. (1) This line item will be omitted if the economic environment is "non-inflationary". (2) Applicable to development banking institutions.
Thursday, September 11, 2025 OFFICIAL GAZETTE 125
D-3 STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY
Background
Financial information must fulfill, among other objectives, the purpose of reporting modifications in owners' investment during a defined accounting period. This requires establishing, through specific criteria, the general objectives and structure that the statement of changes in shareholders' equity must have, with the aim of evaluating, among other issues, the profitability ratios of the entity, both for a specific accounting period and cumulatively up to the date of the financial statements.
Objective and Scope
This standard aims to establish the general characteristics for the presentation and structure of the statement of changes in shareholders' equity of entities, the minimum content requirements, and the general disclosure rules. This is to harmonize the presentation of this financial statement among entities and, in this way, facilitate its comparability.
The statement of changes in shareholders' equity aims to present the movements between the initial and final balances of contributed capital and retained earnings during an accounting period. In general and non-limiting terms, the main items comprising shareholders' equity are:
a) contributed capital, which consists of contributions from owners received by the entity and the amount of other financial instruments issued by the entity that qualify as capital. These also include certain contributions for future capital increases, premiums on the issuance or sale of shares and financial instruments that, by economic substance, qualify as capital, and b) retained earnings, which consist of accumulated comprehensive income, as well as reserves created by the entity's shareholders.
Therefore, the basic elements of the statement of changes in shareholders' equity of entities are: owner movements, reserve movements, and comprehensive income, in accordance with NIF A-1, Chapter 50.
The movements presented in the statement of changes in shareholders' equity must be segregated into the amounts corresponding to:
a) controlling interest, which is the portion of the shareholders' equity of subsidiaries that belongs to the parent company, and b) non-controlling interest, which is the portion of the shareholders' equity of subsidiaries that belongs to owners other than the parent company.
This standard does not aim to establish the mechanism by which the aforementioned movements are determined, as these are subject to accounting standards for credit institutions or specific NIFs established for this purpose.
Structure of the Statement of Changes in Shareholders' Equity The statement of changes in shareholders' equity must present, in a segregated manner, for each period presented, the amounts related, where applicable, to:
a) initial balances of shareholders' equity; b) adjustments for retrospective application due to accounting changes and error corrections; c) adjusted initial balances; d) owner movements; e) reserve movements; f) comprehensive income, and g) final balances of shareholders' equity.
Initial Balances of Shareholders' Equity
In this line item, the book values of each of the items of shareholders' equity with which the entity began each period for which the statement of changes in shareholders' equity is presented must be shown.
Adjustments for Retrospective Application Due to Accounting Changes and Error Corrections This corresponds to adjustments derived from the retrospective application established in NIF B-1 "Accounting Changes and Error Corrections." When retrospective adjustments have been determined that consequently affect the initial balances of the period, the corresponding amounts must:
a) be presented immediately after the initial balances, as they are adjustments to them; b) be presented in a segregated manner by the amounts affecting each item of shareholders' equity, and c) where applicable, be presented net of income tax.
In cases where, in the same accounting period, retrospective adjustments have been determined both for accounting changes and for error corrections, both amounts must be presented in a segregated manner within the body of the statement of changes in shareholders' equity, net of income tax.
Adjusted Initial Balances
These result from the algebraic sum of the initial balances of shareholders' equity and the adjustments for retrospective application to each item individually.
Owner Movements
These are changes to contributed capital or, where applicable, to retained earnings, during an accounting period, derived from the decisions owners make regarding their investment in the entity. Some examples of this type of movement are the following:
a) capital contributions; b) capital reimbursements; c) declaration of dividends; d) capitalization of items from contributed capital; e) capitalization of comprehensive income; f) capitalization of reserves, and g) changes in controlling interest that do not imply a loss of control.
Movements corresponding to owner contributions must be shown separately from those that are distributions to them; that is, they must not be shown on a net basis.
Reserve Movements
In this line item, the amounts representing increases or decreases in capital reserves must be shown.
Comprehensive Income
This refers to the increase or decrease in the retained earnings of an entity derived from its operations, during an accounting period, originating from net profit or loss, plus other comprehensive income. In this line item, comprehensive income will be presented broken down into the following components:
a) net result of the period; b) other comprehensive income (OCI), and c) share in OCI of other entities.
Likewise, the net movement of the period of the components of comprehensive income must be presented; as net movement, it should be understood as OCI net of income tax, profit-sharing (PTU), and the recycling of OCI.
Final Balances of Shareholders' Equity
The final balances of shareholders' equity are determined by the algebraic sum of the adjusted initial balances of each of the items of shareholders' equity plus the owner movements, the reserve movements, and comprehensive income.
Presentation of the Statement of Changes in Shareholders' Equity The concepts described above correspond to the minimum requirements for the presentation of the statement of changes in shareholders' equity; however, entities must break down, either in the cited statement of changes in shareholders' equity or through notes to the financial statements, the content of the concepts they deem necessary so that users of financial information understand the movements that affected the shareholders' equity of the entities in the period. At the end of this standard, a statement of changes in shareholders' equity prepared with the requirements referred to in this criterion is shown.
General Considerations
In the event of an inflationary environment, all balances and movements incorporated in the statement of changes in shareholders' equity must be expressed in monetary units of purchasing power relative to the date of the financial statements.
Disclosure Rules
The following must be disclosed in notes to the financial statements:
a) the amount of dividends distributed in the period, the manner in which they were paid, as well as the dividend per share data; b) the reason for capital reimbursements made in the period, and c) a description of how the capital contributions of the period were made.
Thursday, September 11, 2025 OFFICIAL GAZETTE 127
NAME OF THE INSTITUTION
ADDRESS
STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY OF ___ OF _____________ TO __ OF ____________ OF ___ EXPRESSED IN CURRENCY OF PURCHASING POWER OF _________ OF ____ (1) (Numbers in millions of pesos)
Concept
Contributed Capital
Retained Earnings
Total Controlling Interest
Total Non-Controlling Interest
Total Shareholders' Equity
Social Capital
Contributions for future capital increases formalized by its governing body Premium on sale of shares Financial instruments that qualify as capital Capital Reserves Accumulated Results Valuation of negotiable financial instruments Valuation of financial instruments to collect and sell Valuation of financial instruments for hedging cash flows Valuation of other hedging financial instruments Income and expenses related to assets held for disposal Remediation of defined benefits to employees Cumulative effect from conversion Result from holding non-monetary assets Share in OCI of other entities
Balance at ___ of _________ of ___
Retrospective adjustments for accounting changes Retrospective adjustments for error corrections Balance at ___ of _______ of ___ adjusted
OWNER MOVEMENTS
Capital contributions
Capital reimbursements
Declaration of dividends
Capitalization of other items of shareholders' equity Changes in controlling interest that do not imply loss of control Total
RESERVE MOVEMENTS
Capital Reserves
COMPREHENSIVE INCOME:
- Net result
- Other comprehensive income:
128 OFFICIAL GAZETTE Thursday, September 11, 2025
Concept
Contributed Capital
Retained Earnings
Total Controlling Interest
Total Non-Controlling Interest
Total Shareholders' Equity
Social Capital
Contributions for future capital increases formalized by its governing body Premium on sale of shares Financial instruments that qualify as capital Capital Reserves Accumulated Results Valuation of negotiable financial instruments Valuation of financial instruments to collect and sell Valuation of financial instruments for hedging cash flows Valuation of other hedging financial instruments Income and expenses related to assets held for disposal Remediation of defined benefits to employees Cumulative effect from conversion Result from holding non-monetary assets Share in OCI of other entities Valuation of negotiable financial instruments Valuation of financial instruments to collect and sell Valuation of financial instruments for hedging cash flows Valuation of other hedging financial instruments Income and expenses related to assets held for disposal Remediation of defined benefits to employees Cumulative effect from conversion Result from holding non-monetary assets
- Share in OCI of other entities
Total
Balance at ___ of __________ of ___
The concepts appearing in this statement are shown in an enumerative, but not limiting, manner. (1) This line item will be omitted if the economic environment is "non-inflationary."
Thursday, September 11, 2025 OFFICIAL GAZETTE 129
D-4 STATEMENT OF CASH FLOWS
Background
Financial information must fulfill, among other objectives, the purpose of showing the manner in which entities generate and use cash and cash equivalents, which are essential to maintain their operations, cover their obligations, as well as distribute dividends.
Objective and Scope
This standard aims to establish the general characteristics for the presentation, structure, and preparation of the statement of cash flows of entities, as well as the disclosures that complement this financial statement. Likewise, minimum guidelines are established, with the purpose of harmonizing the presentation of this financial statement among entities and, in this way, facilitating its comparability.
The statement of cash flows has the main objective of providing users of basic financial statements with information regarding the inflows and outflows of cash during an accounting period.
When the statement of cash flows is used together with the rest of the financial statements, it provides information that allows users to:
a) evaluate changes in the entity's assets and liabilities and in its financial structure (including its liquidity and solvency), and b) evaluate both the amounts and dates of receipts and payments, in order to adapt to the circumstances and to the opportunities for generating and applying cash and cash equivalents.
Likewise, the statement of cash flows presents the operations that were carried out in the period, that is, those that were materialized with the collection or payment of the item in question; while the statement of comprehensive income shows the operations accrued in the same period, that is, when they are recognized accounting-wise at the moment they economically affect the entity, regardless of the date they are considered carried out for accounting purposes.
The statement of cash flows allows entities to improve the comparability of information on operational performance with different entities, because it eliminates the effects generated by the use of different accounting treatments for the same transactions and economic events.
Historical information on cash flows is used as an indicator of the amount, timing of generation, and probability of future cash flows. Likewise, this information is useful to verify the accuracy of past forecasts of future cash flows, to analyze the relationship between profitability and net cash flows, as well as, where applicable, the effects of inflation when there is an inflationary environment.
Definition of Terms
Financing Activities.- These are related to the obtaining, as well as the remuneration and reimbursement of funds coming from: i) the owners of the entity; ii) creditors granting financing not related to usual operating activities, and iii) the issuance by the entity of financial instruments that qualify as liability or well, of financial instruments that qualify as capital.
Investing Activities.- These are related to the acquisition and disposal of: i) properties, furniture and equipment, intangible assets, and other assets intended for use or for the provision of services; ii) long-term financial instruments; iii) permanent investments in financial instruments that qualify as capital; and iv) activities related to the granting and recovery of loans not related to operating activities.
Operating Activities.- These are those that constitute the main source of income for the entity, including other activities that cannot be classified as investing or financing.
Cash and Cash Equivalents.- This concept will be understood as established by Criterion B-1.
Cash Inflows.- These are increases in cash during an accounting period, generated by the decrease of any other asset other than cash, the increase in liabilities, or by increases in capital by the entity's shareholders.
Cash Flows.- These are inflows and outflows of cash and cash equivalents. Movements between the items that constitute cash and cash equivalents will not be considered cash flows, given that these components are part of the administration of cash and cash equivalents of the entity, rather than their operating, investing, or financing activities.
Cash Outflows.- These are decreases in cash during an accounting period, generated by the increase of any other asset other than cash, the decrease in liabilities, or by the disposal of capital by the shareholders.
Nominal Value.- It is the amount in monetary units expressed in bills, coins, titles, and instruments.
Presentation Rules
General Considerations
Entities must exclude from the statement of cash flows all operations that did not affect cash flows. For example:
a) conversion of debt to capital and distribution of dividends in shares; b) acquisition of an entity with payment in shares;
130 OFFICIAL GAZETTE Thursday, September 11, 2025 c) share-based payments to employees; d) operations negotiated with the exchange of assets; e) creation of reserves and any other transfer between shareholders' equity accounts, and f) effects from the recognition of fair value.
Structure of the Statement of Cash Flows
Entities must classify and present cash flows, according to their nature, in operating, investing, and financing activities, attending to their economic substance and not to the form used to carry them out.
The structure of the statement of cash flows must include, as a minimum, the following items:
- operating activities;
- investing activities;
- financing activities;
- net increase or decrease in cash and cash equivalents;
- effects from changes in the value of cash and cash equivalents;
- cash and cash equivalents at the beginning of the period, and
- cash and cash equivalents at the end of the period.
Operating Activities
Cash flows from operating activities are an indicator of the extent to which these activities have generated sufficient liquid funds to maintain the entity's operating capacity, to make new investments without resorting to external sources of financing, and, where applicable, to pay financing and dividends.
Because the cash flows related to these activities are those derived from the operations that constitute the main source of income of the entity, in this section are included activities that intervene in the determination of its net result, excepting those that are associated either with investing or financing activities. Some examples of cash flows from operating activities are:
a) payments for the acquisition of investments in financial instruments (securities); b) payments of premiums for the acquisition of options; c) collections of premiums for the sale of options; d) cash and cash equivalents outflows for debtors by repo; e) cash and cash equivalents outflows for securities lending; f) cash and cash equivalents outflows for the granting of credits; g) cash and cash equivalents inflows from the purchase and sale of virtual assets; h) cash and cash equivalents outflows from the purchase and sale of virtual assets; i) cash and cash equivalents outflows from other accounts receivable; j) cash and cash equivalents inflows from traditional capture; k) cash and cash equivalents inflows from creditors by repo; l) cash and cash equivalents inflows from securities lending; m) cash and cash equivalents inflows from collateral sold or given as guarantee; n) collections of income from interest to which Criterion D-2 refers, as well as its main associated, which come from, among others, the following concepts:
- cash and cash equivalents (with the exception of profit or loss in changes coming from this concept);
- margin accounts (financial derivative instruments);
- credit portfolio;
- investments in financial instruments, and
- debtors by repo;
o) payments of expenses for interest to which Criterion D-2 refers, as well as its main associated, which come from, among others, the following concepts:
- traditional capture;
- creditors by repo, and
- financial instruments that qualify as liability;
p) collections and payments, as appropriate, of commissions and expenses associated with the granting of credit; q) collections and payments, as appropriate, of commissions and fees generated by: - credit operations other than those indicated in the previous clause;
- loans received;
- debt placement;
- provision of services (transfer of funds, administration of resources, and granting of guarantees, among others);
r) payments for contributions to IPAB; s) collections and payments from the purchase and sale of currencies and coined precious metals, investments in financial instruments, financial derivative instruments, and credit portfolio;
Thursday, September 11, 2025 OFFICIAL GAZETTE 131
t) payments for the acquisition of receivables rights; u) collections and payments for securitization operations; v) collections from the sale of adjudicated assets; w) collections and payments related to financial derivative instruments for trading purposes; x) collections and payments associated with hedging financial instruments of hedged items classified as operating activities; y) payments for direct employee benefits, fees, rents, promotional and advertising expenses, among other administrative expenses; z) payments of income taxes; aa) refunds of income taxes; bb) collections from recoveries of receivables rights and credit portfolios.
Income Taxes
Cash flows related to income taxes must be presented in a separate line item within the classification of operating activities, unless it is practical to relate them to investing or financing activities, as is the case with the tax derived from discontinued operations, which is related to investing activities.
Investing Activities
Cash flows related to investing activities represent the extent to which entities have allocated resources to items that will generate income and cash flows in the medium and long term. Cash flows from investing activities are, for example, the following:
a) payments for long-term financial instruments; b) collections from long-term financial instruments; c) payments for the acquisition of property, plant, and equipment; d) collections from the disposal of property, plant, and equipment; e) payments for discontinued operations; f) collections from discontinued operations; g) payments for the acquisition of subsidiaries; h) collections from the disposal of subsidiaries; i) payments for the acquisition of associates, joint ventures, and other permanent investments; j) collections from the disposal of associates, joint ventures, and other permanent investments; k) collections of dividends from permanent investments; l) payments for the acquisition of intangible assets; m) collections from the disposal of intangible assets; n) collections associated with hedging financial instruments of hedged items classified as investing activities; o) payments associated with hedging financial instruments of hedged items classified as investing activities.
Acquisitions and Disposals of Subsidiaries and Other Businesses Cash flows derived from the acquisitions or disposals of subsidiaries and other businesses must be classified as investing activities; likewise, they must be presented in a single separate line item involving the entire acquisition or, as applicable, disposal operation, instead of presenting the individual acquisition or disposal of the assets and liabilities of such businesses at the date of acquisition or disposal. Cash flows derived from acquisitions must not be offset against those from disposals. Cash flows paid for the acquisition of subsidiaries and other businesses must be presented net of the balance of cash and cash equivalents acquired in such operation. Cash flows collected from the disposal of subsidiaries and other businesses (discontinued operations) must be presented net of the balance of cash and cash equivalents disposed of in such operation. Likewise, this amount must be net of the income tax attributable to such disposal. In the case of foreign operations, this amount must be shown net of the accumulated adjustment for conversion attributable to such operations.
Financing Activities
Cash flows generated by financing activities show the entity's capacity to restore to its owners and creditors the resources they initially allocated to the entity and, as applicable, to pay them returns. Cash flows from financing activities are, for example, the following:
a) collections from obtaining interbank loans and from other entities; b) payments of interbank loans and from other entities; c) collections from the issuance of the entity's own shares, net of related issuance expenses; d) payments to owners for capital repayments, dividends, or associated with the repurchase of own shares; e) collections from the issuance of financial instruments that qualify as equity;
132 OFFICIAL GAZETTE Thursday, September 11, 2025
f) payments associated with financial instruments that qualify as equity; g) collections from the issuance of financial instruments that qualify as liabilities; h) payments associated with financial instruments that qualify as liabilities; i) payments of lease liabilities and lease interest.
Net Increase or Decrease in Cash and Cash Equivalents After classifying cash flows in operating activities, investing activities, and financing activities, the net cash flows from these three sections must be presented.
Effects of Changes in the Value of Cash and Cash Equivalents Entities must present in a separate line item, as applicable, the following:
a) the effects of conversion referred to in paragraph 43, which arise from using different exchange rates for the conversion of the initial balance, the final balance, and the cash flows and cash equivalents of a foreign operation; b) the effects of gains or losses on changes in cash and cash equivalents referred to in paragraph 46, which includes the difference generated by converting the initial balance of cash and cash equivalents at the closing daily exchange rate of the previous period, published by the Bank of Mexico on its Internet website, www.banxico.org.mx, or the one that replaces it, and the final balance of cash and cash equivalents at the closing daily exchange rate of the current period, published by the Bank of Mexico on the aforementioned website; c) the effects on cash and cash equivalent balances resulting from changes in their value due to exchange rate fluctuations and their fair value, and d) the effects of inflation associated with the balances and cash flows and cash equivalents of any of the entities comprising the consolidated economic entity that is in an inflationary economic environment. The effects referred to in the preceding paragraph must be presented in the statement of cash flows in a segregated manner to allow for adequate reconciliation between the cash balance at the beginning and at the end of the period.
Cash and Cash Equivalents at the Beginning of the Period Entities must present a separate line item titled "Cash and Cash Equivalents at the Beginning of the Period," which corresponds to the balance of cash and cash equivalents presented in the statement of financial position at the end of the previous period (including restricted cash and cash equivalents), in order to reconcile it with the balance of cash and cash equivalents at the end of the current period.
Cash and Cash Equivalents at the End of the Period Entities must present a separate line item titled "Cash and Cash Equivalents at the End of the Period," which must be determined by the algebraic sum of the line items: "Net Increase in Cash and Cash Equivalents" or "Net Decrease in Cash and Cash Equivalents," "Effects of Changes in the Value of Cash and Cash Equivalents," and "Cash and Cash Equivalents at the Beginning of the Period." This sum must correspond to the balance of cash and cash equivalents presented in the statement of financial position at the end of the period.
Additional Considerations
Financial Instruments for Hedging Purposes
When a financial instrument is held for hedging purposes, the cash flows of said instrument must be classified in the same manner as the cash flows associated with the hedged item.
Dividends
Cash flows derived from dividends collected must be presented in a specific line item within the same group of activities in which the cash flows of the item with which they are associated are presented. For example: cash inflows from dividends collected on investments in financial instruments must be presented, as with such instruments, in operating activities; if the dividends collected derive from a permanent investment in an associate entity, such cash flows must be presented in investing activities. Cash outflows for dividends paid must be presented in financing activities because they represent the remuneration to the owners of an entity for the resources obtained from them.
Procedure for Preparing the Statement of Cash Flows To determine and present the cash flows from operating activities, the entity must apply the indirect method, through which the result before income taxes is increased or decreased; this amount is adjusted for the effects of prior period operations collected or paid in the current period and; for current period operations of deferred collection or payment to the future; likewise, it is adjusted for operations associated with investing or financing activities. Cash flows related to operating activities must be determined by increasing or decreasing the result before income taxes by the effects of:
a) items considered associated with:
i. investing activities, for example, depreciation and gains or losses on the sale of property, plant, and equipment, amortization of intangible assets, impairment losses on long-lived assets, as well as participation in the net result of other entities;
Jueves 11 de septiembre de 2025 DIARIO OFICIAL 133
ii. financing activities, for example, interest associated with interbank loans and from other entities;
b) changes that occur during the period in the line items that form part of the entity's working capital; that is, that occur in the balances of the operational items of the statement of financial position of the entities during the period, such as those indicated in paragraph 20.
Investing and Financing Activities
Entities must determine and present separately, after the operating activities line item, the cash flows derived from the main concepts of gross collections and payments related to investing and financing activities, that is, collections and payments must not be offset against each other.
Conversion of the Statement of Cash Flows of a Foreign Operation to the Reporting Currency In the conversion of the statement of cash flows from the functional currency to the reporting currency of a foreign operation that is in a non-inflationary economic environment, entities must comply with the following:
a) the cash flows of the period must be converted at the historical closing daily exchange rate on the date each flow in question was generated, which will be the one published by the Bank of Mexico on its Internet website, www.banxico.org.mx, or the one that replaces it; b) the initial balance of cash and cash equivalents must be converted at the closing daily exchange rate on the date of closure of the previous period, published by the Bank of Mexico on the aforementioned website, and c) the final balance of cash and cash equivalents must be converted at the closing daily exchange rate on the date of closure of the current period, published by the Bank of Mexico on the aforementioned website. In the conversion of the statement of cash flows from the functional currency to the reporting currency of a foreign operation that is in an inflationary economic environment, entities must comply with the following:
a) the cash flows of the period must be converted at the closing daily exchange rate on the date of closure of the current period, published by the Bank of Mexico on its Internet website, www.banxico.org.mx, or the one that replaces it; b) the initial balance of cash and cash equivalents must be converted at the closing daily exchange rate on the date of closure of the current period, published by the Bank of Mexico on the aforementioned website, and c) the final balance of cash and cash equivalents must be converted at the closing daily exchange rate on the date of closure of the current period, published by the Bank of Mexico on the aforementioned website. For the conversion of the cash flows of the period, for practical reasons, a representative exchange rate of the conditions existing on the dates when the cash flows were generated may be used, such as the weighted average exchange rate of the period; notwithstanding the foregoing, when exchange rates have varied significantly during the period, such exchange rate must not be used. The conversion effect that arises from using different exchange rates for the conversion of the initial balance, the final balance, and the cash flows must be presented in the line item called "Effects of Changes in the Value of Cash and Cash Equivalents," referred to in paragraph 30. This effect must correspond to what would have been obtained if both the initial balance of cash and the cash flows of the period were converted at the closing exchange rate used to convert the final balance of cash and cash equivalents.
Conversion of Balances or Cash Flows in Foreign Currency In order to determine the changes in the balances of operational items in foreign currency of operating activities, these must be converted at the closing daily exchange rate published by the Bank of Mexico on its Internet website, www.banxico.org.mx, or the one that replaces it, on the date of closure. Cash flows from foreign currency transactions related to investing and financing activities will be converted to the entity's reporting currency by applying to the amount in foreign currency the closing daily exchange rate on the date each flow occurred, which will be the one published by the Bank of Mexico on the aforementioned website. Gains or losses on changes originating from exchange rate variations are not cash flows. However, the effect of variations in the exchange rate of cash and cash equivalents held or payable in foreign currency is presented in the statement of cash flows in order to reconcile cash and cash equivalents at the beginning and at the end of the period. This effect must be presented separately from the line items of operating, investing, and financing activities, within the line item called "Effects of Changes in the Value of Cash and Cash Equivalents," referred to in paragraph 30, which includes the differences, if any, of having presented the cash flows at the closing exchange rate of the current period.
Effects of Inflation
When, in terms of what is established in NIF B-10, the economic environment corresponds to a non-inflationary environment, entities must present their statement of cash flows expressed in nominal values, whereas, if said economic environment is inflationary, entities must present their statement of cash flows expressed in monetary units of purchasing power at the date of closure of the current period.
134 OFFICIAL GAZETTE Thursday, September 11, 2025
In cases where the economic environment of the entities is inflationary, as part of the operations that did not affect cash flows, the effects of inflation recognized in the period within the financial statements must be excluded, in order to determine a statement of cash flows at nominal values. Such cash flows must be presented expressed in monetary units of purchasing power at the date of closure of the current period. When the environment of the entities has changed from non-inflationary to inflationary, the cash flow statements of previous periods must be presented expressed in monetary units of purchasing power of the date of closure of the current period. In cases where the economic environment of the entities has changed from inflationary to non-inflationary, the cash flow statements of previous periods must be presented expressed in the monetary units of purchasing power of the last cash flow statement presented within an inflationary environment and included in such comparative presentation.
Investments in Other Entities
Cash flows between the holding entity and its unconsolidated subsidiaries, associates, and joint ventures must be presented in the statement of cash flows, that is, they must not be eliminated; for example, cash flows related to intercompany operations or with the collection and payment of dividends. In the preparation of the consolidated statement of cash flows, cash flows that occurred during the period between the entities that form part of the economic entity being consolidated must be eliminated. For example, cash flows derived from intercompany operations, capital contributions, and dividends paid. In cases where a controlling entity purchases or sells shares of a subsidiary to the non-controlling interest, the cash flows associated with such operation must be presented as financing activities, within the consolidated statement of cash flows. The foregoing, because this operation is considered a transaction between owners.
Disclosure Standards
The following must be disclosed in the notes to the financial statements:
a) when cash flows related to income taxes have been segregated in the different groups of activities within the statement of cash flows, the total flows for said taxes must be disclosed; b) the amount of unused loans that may be available for operating activities or for the payment of investing or financing operations, indicating restrictions on the use of funds from said loans; c) relevant operations, of investing and financing, that have not required the use of cash or cash equivalents. For example, the acquisition of property, plant, and equipment through financing; d) the total amounts of cash flows from operating, investing, and financing activities of each of the business segments considered for preparing the financial statements in accordance with what is established in the clarifications to the NIF contained in Criterion A-2, in relation to NIF B-5 "Segment Financial Information"; e) the total amount of cash flows that represent surpluses for future investments or for payments of financing or returns to owners, as well as those increases in operating capacity, separated from the cash flows that are essentially required to maintain the operating capacity of the entity, and f) significant changes, whether they required the use of cash or cash equivalents or not, in liabilities considered as part of financing activities, preferably, a reconciliation of the initial and final balances of said items must be made. An entity must disclose regarding liabilities for financing activities, the following:
i. changes in cash flows;
ii. changes derived from obtaining or losing control of subsidiaries and other businesses;
iii. the effect of changes due to exchange rate fluctuations;
iv. changes in associated financial assets, whose cash flows must be presented as part of financing activities; such as, changes in financial assets used as a hedge for financial liabilities, and
v. other changes considered relevant.
Likewise, the following must be disclosed with respect to the acquisitions and disposals of subsidiaries and other entities:
a) the total consideration derived from said acquisitions or disposals breaking down:
i. the portion of the consideration paid or collected in cash and cash equivalents, and
ii. the amount of cash and cash equivalents received that the subsidiary or entity acquired or disposed of had at the date of acquisition or disposal;
b) the amount of assets and liabilities other than cash and cash equivalents of the subsidiary or entity acquired or disposed of at the date of acquisition or disposal. These amounts must be grouped by significant line items, and c) the amount of the income tax payment attributable to the disposals of subsidiaries and other entities.
Thursday, September 11, 2025 OFFICIAL GAZETTE 135 INSTITUTION NAME ADDRESS STATEMENT OF CASH FLOWS FROM __ OF __________ TO __ OF __________ OF ____ EXPRESSED IN PURCHASING POWER CURRENCY OF ________ OF _______ (1) ( Figures in millions of pesos )
Operating Activities
Income before income taxes $
Adjustments for items associated with investing activities:
Depreciation of property, furniture and equipment " Amortization of intangible assets " Losses or reversal of losses on impairment of long-term assets " Share in the net result of other entities " Other adjustments for items associated with investing activities " Discontinued operations " Long-term assets held for sale or for distribution to owners " Adjustments for items associated with financing activities:
Interest associated with interbank and other organism loans “ Interest associated with financial instruments qualifying as liabilities “ Interest on lease liabilities " Other interest " " Sum Changes in operating items Changes in interbank and other organism loans Change in margin accounts (derivative financial instruments) " Change in investments in financial instruments (securities) (net) " Change in repo debtors (net) " Change in securities lending (asset) " Change in derivative financial instruments (asset) " Change in credit portfolio (net) " Change in acquired receivables (net) " Change in benefits to receive in securitization operations " Change in virtual assets " Change in other accounts receivable (net) " Change in adjudicated assets (net) " Change in other operating assets (net) " Change in traditional deposits " Change in repo creditors " Change in securities lending (liability) " Change in collateral sold or pledged " Change in derivative financial instruments (liability) " Change in obligations in securitization operations " Change in other operating liabilities " Change in hedging financial instruments (of hedged items related to operating activities) " Change in assets/liabilities for employee benefits " Change in other accounts payable " Change in other provisions " Income tax refunds " Income tax payments " Net cash flows from operating activities "
Investing Activities
Payments for long-term financial instruments " Collections from long-term financial instruments " Payments for acquisition of property, furniture and equipment " Collections from disposal of property, furniture and equipment " Payments for discontinued operations " Collections from discontinued operations " Payments for acquisition of subsidiaries " Collections from disposal of subsidiaries " Payments for acquisition of associates, joint ventures and other permanent investments " Collections from disposal of associates, joint ventures and other permanent investments " Collections of dividends from permanent investments " Payments for acquisition of intangible assets " Collections from disposal of intangible assets " Collections associated with hedging financial instruments (of hedged items related to investing activities) " Payments associated with hedging financial instruments (of hedged items related to investing activities) Other collections from investing activities " Other payments from investing activities " Net cash flows from investing activities "
Financing Activities
Collections from obtaining interbank and other organism loans " Payments of interbank and other organism loans " Payments for lease liability " Collections from issuance of shares " Payments for capital repayments " Collections from issuance of financial instruments qualifying as equity " Payments associated with financial instruments qualifying as equity " Dividend payments " Payments associated with repurchase of own shares " Collections from issuance of financial instruments qualifying as liabilities " Payments associated with financial instruments qualifying as liabilities " Collections associated with hedging financial instruments (of hedged items related to financing activities) " Payments associated with hedging financial instruments (of hedged items related to financing activities) " Other collections from financing activities " Other payments from financing activities " Net cash flows from financing activities " Net increase or decrease in cash and cash equivalents " Effects from changes in the value of cash and cash equivalents " Cash and cash equivalents at the beginning of the period " Cash and cash equivalents at the end of the period $
The concepts appearing in this statement are shown in an illustrative but not exhaustive manner. (1) This line will be omitted if the economic environment is "non-inflationary".
136 OFFICIAL GAZETTE Thursday, September 11, 2025
ANNEX 36
Regulatory Reports
[. . .]
SERIES R01 MINIMUM CATALOG
This series is integrated by one (1) report, whose frequency of preparation and presentation must be monthly.
REPORT
A-0111 Minimum Catalog
In this report, the balances at the end of the period for all concepts that form part of the institution's statement of financial position (including off-balance sheet accounts) and the statement of comprehensive income are requested. The report is requested in two subtotals:
National currency, VSM, UMA and UDIS valued in pesos.
Foreign currency valued in pesos.
For the completion of report A-0111 Minimum Catalog, the following aspects must be considered:
In the report, there are concepts that only apply to Multiple Banking institutions, these are marked with BM, and there are concepts that only apply to Development Banking institutions, these are marked with BD. The concepts that apply equally to both sectors are not marked. In the report, the institution's balances must be presented without consolidation. The balances of all concepts presented in the R01 Minimum Catalog series must be consistent with those reported in the regulatory reports that are applicable. For the case of the minimum catalog concepts denominated in national currency, VSM, UMA and UDIS valued in pesos, these concepts must coincide with the sum of the concepts provided in the regulatory reports in national currency, VSM, UMA and UDIS valued in pesos; while the concepts denominated in foreign currency valued in pesos must coincide with the concepts provided in the other regulatory reports in foreign currency valued in pesos. The data referring to balances must be presented in national currency, foreign currency, VSM, UMA and UDIS valued in pesos, using the exchange rate indicated in the current accounting criteria. Such balances must be presented in pesos, with two decimal places and without commas. For example: $20,585.70 would be 20585.70.
CAPTURE FORMAT
Institutions will carry out the sending of the information related to the A-0111 Minimum Catalog report described above, by using the following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
INSTITUTION KEY
REPORT
SECTION FINANCIAL INFORMATION
CONCEPT
CURRENCY
DATA
Institutions will report the information indicated in this series, which must comply with the validations and quality standards indicated by the National Banking and Securities Commission (Commission), adhering to the characteristics and specifications for filling out and sending information presented in the support guides, which are published and updated in the Interinstitutional Information Transfer System (SITI) or in that which, in its case, the Commission makes known. Once the validations and quality standards are met, the SITI will generate an electronic receipt of receipt. The information must be sent only once and will be received assuming it meets all characteristics and specifications, for which reason it cannot be modified and must present consistency with the various reports in which the same information is included with a different level of integration, therefore, if it does not meet the required quality and characteristics or has been presented incompletely, the obligation of its presentation will be considered unfulfilled, and consequently, the corresponding sanctions will be imposed in accordance with the applicable legal provisions.
Thursday, September 11, 2025 OFFICIAL GAZETTE 137 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
ASSET
Cash and cash equivalents
Cash
Banks
Deposits at Bank of Mexico
Deposits at other financial entities
Currencies to deliver
Documents for immediate collection
Mined precious metals
High liquidity financial instruments
Restricted or pledged cash and cash equivalents Bank of Mexico Interbank loans (Call Money) Currencies to receive Cash administered in trust Others Others Margin accounts (derivative financial instruments) Cash Investments in financial instruments Other assets Investments in financial instruments Negotiable financial instruments Negotiable financial instruments without restriction Government debt In position To deliver Bank debt In position To deliver Other debt titles In position To deliver Equity financial instruments In position To deliver Negotiable financial instruments restricted or pledged in repo operations Government debt Bank debt Other debt titles Negotiable financial instruments restricted or pledged in securities lending operations Government debt Bank debt Other debt titles Equity financial instruments
138 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
Negotiable financial instruments restricted or pledged (others) Government debt In position To receive Bank debt In position To receive Other debt titles In position To receive Equity financial instruments In position To receive Financial instruments to collect and sell Financial instruments to collect and sell without restriction Government debt In position To deliver Bank debt In position To deliver Other debt titles In position To deliver Financial instruments to collect and sell restricted or pledged in repo operations Government debt Bank debt Other debt titles Financial instruments to collect and sell restricted or pledged in securities lending operations Government debt Bank debt Other debt titles Financial instruments to collect and sell restricted or pledged (others) Government debt In position To receive Bank debt In position To receive Other debt titles In position To receive Financial instruments to collect principal and interest (securities) Financial instruments to collect principal and interest without restriction
Thursday, September 11, 2025 OFFICIAL GAZETTE 139 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
Government debt
In position
To deliver
Bank debt
In position
To deliver
Other debt titles
In position
To deliver
Financial instruments to collect principal and interest restricted or pledged in repo operations Government debt Bank debt Other debt titles Financial instruments to collect principal and interest restricted or pledged in securities lending operations Government debt Bank debt Other debt titles Financial instruments to collect principal and interest restricted or pledged (others) Government debt In position To receive Bank debt In position To receive Other debt titles In position To receive
Estimation of expected credit losses for investments in financial instruments to collect principal and interest (securities) Financial instruments to collect principal and interest without restriction Government debt In position To deliver Bank debt In position To deliver Other debt titles In position To deliver
Financial instruments to collect principal and interest restricted or pledged in repo operations Government debt Bank debt Other debt titles
140 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
Financial instruments to collect principal and interest restricted or pledged in securities lending operations Government debt Bank debt Other debt titles
Financial instruments to collect principal and interest restricted or pledged (others) Government debt In position To receive Bank debt In position To receive Other debt titles In position To receive Repo debtors Securities lending Derivative financial instruments For trading purposes Futures to receive Forward contracts to receive Valuation Credit risk adjustment Options Valuation Credit risk adjustment Swaps Valuation Credit risk adjustment Credit derivative financial instruments Valuation Credit risk adjustment Structured operations Valuation Credit risk adjustment Packages of derivative financial instruments Valuation Credit risk adjustment Credit risk adjustment for counterparty For hedging purposes Futures to receive Valuation Valuation of the hedged item Forward contracts to receive Valuation
Thursday, September 11, 2025 OFFICIAL GAZETTE 141 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
Valuation of the hedged item
Credit risk adjustment
Options
Valuation
Valuation of the hedged item
Credit risk adjustment
Swaps
Valuation
Valuation of the hedged item
Credit risk adjustment
Credit derivative financial instruments
Valuation
Valuation of the hedged item
Credit risk adjustment
Structured operations
Valuation
Valuation of the hedged item
Credit risk adjustment
Packages of derivative financial instruments
Valuation
Valuation of the hedged item
Credit risk adjustment
Credit risk adjustment for counterparty
Fair value adjustments for financial asset hedging Credit portfolio with stage 1 credit risk Commercial credits Commercial credits without restriction Business or commercial activity Unsecured operations Current account credits Others Pledge operations Enablement or farming operations Refinancing operations Others Bridge credits Housing bridge credits Other bridge credits Factoring, discounting or assignment of credit rights operations Financial leasing operations Mortgage guarantee operations Credit for investment projects with own payment source Others Financial entities Interbank credits Financial leasing operations
142 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
Credit for investment projects with own payment source Others Credits to non-bank financial entities Financial leasing operations Credit for investment projects with own payment source Others Government entities Credits to the federal government Credits to states and municipalities Credit for investment projects with own payment source Factoring, discounting or assignment of credit rights operations Financial leasing operations Public contracting trusts Others Credits to State productive companies Credit for investment projects with own payment source Factoring, discounting or assignment of credit rights operations Financial leasing operations Others Credits to decentralized or deconcentrated organisms Credit for investment projects with own payment source Factoring, discounting or assignment of credit rights operations Financial leasing operations Others Restricted commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Enablement or farming operations Refinancing operations Others Bridge credits Housing bridge credits Other bridge credits Factoring, discounting or assignment of credit rights operations Financial leasing operations Mortgage guarantee operations Credit for investment projects with own payment source Others Financial entities Interbank credits Financial leasing operations Credit for investment projects with own payment source Others
Thursday, September 11, 2025 OFFICIAL GAZETTE 143 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
Credits to non-bank financial entities
Financial leasing operations
Credit for investment projects with own payment source Others Government entities Credits to the federal government Credits to states and municipalities Credit for investment projects with own payment source Factoring, discounting or assignment of credit rights operations Financial leasing operations Public contracting trusts Others Credits to State productive companies Credit for investment projects with own payment source Factoring, discounting or assignment of credit rights operations Financial leasing operations Others Credits to decentralized or deconcentrated organisms Credit for investment projects with own payment source Factoring, discounting or assignment of credit rights operations Financial leasing operations Others Consumer credits Consumer credits without restriction Credit card Personal Payroll Automotive Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits Restricted consumer credits Credit card Personal Payroll Automotive Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits Housing credits Housing credits without restriction Medium and residential Social interest
144 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
Concept
National currency, VSM, UMA and UDIS valued
Foreign currency valued
Acquired credits to INFONAVIT or FOVISSSTE
Ordinary portfolio
Portfolio in extension
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee from the housing sub-account
Restricted housing credits
Medium and residential
Social interest
Acquired credits to INFONAVIT or FOVISSSTE
Ordinary portfolio
Portfolio in extension
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee from the housing sub-account
Credits granted as agent of the federal government BD
Credit portfolio with credit risk stage 2
Commercial credits
Business or commercial activity
Unsecured operations
Overdraft credits
Others
Pledge operations
Supply or financing operations
Refinancing operations
Others
Bridge credits
Housing bridge credits
Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Operations with mortgage guarantee
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Thursday, September 11, 2025 OFFICIAL GAZETTE 145 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued
Foreign currency valued
Government entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive companies
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or deconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable goods
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Acquired credits to INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee from the housing sub-account
Credit portfolio with credit risk stage 3
Commercial credits
Business or commercial activity
Unsecured operations
Overdraft credits
Others
Pledge operations
Supply or financing operations
Refinancing operations
Others
146 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued
Foreign currency valued
Bridge credits
Housing bridge credits
Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Operations with mortgage guarantee
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Government entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive companies
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or deconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable goods
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Acquired credits to INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee from the housing sub-account
Credit portfolio valued at fair value
Commercial credits
Business or commercial activity
Unsecured operations
Overdraft credits
Others
Pledge operations
Supply or financing operations
Refinancing operations
Others
Bridge credits
Housing bridge credits
Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Operations with mortgage guarantee
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Government entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive companies
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
148 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued
Foreign currency valued
Financial leasing operations
Others
Credits to decentralized or deconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable goods
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Acquired credits to INFONAVIT or FOVISSSTE
Ordinary portfolio
Portfolio in extension
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee from the housing sub-account
Preventive estimate for credit risks
Preventive estimate for credit risks derived from the rating
Credit portfolio with credit risk stage 1
Commercial credits
Unrestricted commercial credits
Business or commercial activity
Unsecured operations
Overdraft credits
Others
Pledge operations
Supply or financing operations
Refinancing operations
Others
Bridge credits
Housing bridge credits
Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Operations with mortgage guarantee
Credits for investment projects with own payment source
Others
Thursday, September 11, 2025 OFFICIAL GAZETTE 149 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued
Foreign currency valued
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Government entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive companies
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or deconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Restricted commercial credits
Business or commercial activity
Unsecured operations
Overdraft credits
Others
Pledge operations
Supply or financing operations
Refinancing operations
Others
Bridge credits
Housing bridge credits
Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Operations with mortgage guarantee
Credits for investment projects with own payment source
Others
150 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued
Foreign currency valued
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Government entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive companies
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or deconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Unrestricted consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable goods
Financial leasing operations
Microcredits
Other consumer credits
Restricted consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable goods
Financial leasing operations
Microcredits
Other consumer credits
Thursday, September 11, 2025 OFFICIAL GAZETTE 151 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued
Foreign currency valued
Housing credits
Unrestricted housing credits
Medium and residential
Social interest
Acquired credits to INFONAVIT or FOVISSSTE
Ordinary portfolio
Portfolio in extension
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee from the housing sub-account
Restricted housing credits
Medium and residential
Social interest
Acquired credits to INFONAVIT or FOVISSSTE
Ordinary portfolio
Portfolio in extension
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee from the housing sub-account
Credits granted as agent of the federal government BD
Credit portfolio with credit risk stage 2
Commercial credits
Business or commercial activity
Unsecured operations
Overdraft credits
Others
Pledge operations
Supply or financing operations
Refinancing operations
Others
Bridge credits
Housing bridge credits
Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Operations with mortgage guarantee
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
152 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued
Foreign currency valued
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Government entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive companies
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or deconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable goods
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Acquired credits to INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee from the housing sub-account
Credit portfolio with credit risk stage 3
Commercial credits
Business or commercial activity
Unsecured operations
Overdraft credits
Others
Thursday, September 11, 2025 OFFICIAL GAZETTE 153 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued
Foreign currency valued
Pledge operations
Supply or financing operations
Refinancing operations
Others
Bridge credits
Housing bridge credits
Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Operations with mortgage guarantee
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Government entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive companies
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or deconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable goods
154 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued
Foreign currency valued
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Acquired credits to INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee from the housing sub-account
Contingent operations and guarantees
Additional preventive estimate for credit risks
For coverage of risk on housing portfolio with credit risk stage 3
For surcharge on government bonds scheme of discounts on timely and early payments BM
For operational risks (Credit Information Societies)
For accrued interest on credits with credit risk stage 3
Ordered by the National Banking and Securities Commission
Recognized by the National Banking and Securities Commission
Acquired collection rights (impaired credits)
Preventive estimate for credit risks derived from acquired collection rights (impaired credits)
Virtual assets
Restricted virtual assets
Unrestricted virtual assets
Benefits to be received in securitization operations
Benefits on the remainder in securitization operations
Asset from administration of transferred financial assets
Other accounts receivable
Debtors from settlement of operations
Foreign exchange sales
Investments in financial instruments
Repurchase agreements
Securities lending
Financial derivatives
By issuance of securities
Virtual assets
Debtors from margin accounts
Debtors from collateral granted in cash
Operations with financial instruments
Credit operations
Operations not carried out in recognized markets (OTC)
Others
Thursday, September 11, 2025 OFFICIAL GAZETTE 155 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued in pesos Foreign currency valued
Receivables
Fiduciary Rights
Other receivables
Various debtors
Premiums, commissions and rights to be collected on current non-credit operations Items associated with credit operations Loans and other debts of personnel Debtors undergoing regularization or liquidation BM Rents to be collected Overdue debts Other debtors Taxes to be recovered Dividends to be collected from equity financial instruments Conditional accounts receivable Other accounts receivable Expected credit loss estimation Receivables Various debtors Conditional accounts receivable Other accounts receivable Adjudicated assets Movable assets, financial instruments and rights adjudicated Restricted adjudicated movable assets Adjudicated real estate Restricted adjudicated real estate Increase by updating adjudicated assets (1) Estimation of adjudicated assets Estimation for rental of adjudicated real estate Estimation for value loss of adjudicated assets Increase by updating the estimation for value loss of adjudicated assets (1) Long-term assets held for sale or to distribute to owners Subsidiaries Belonging to the financial sector Not belonging to the financial sector Associates Belonging to the financial sector Not belonging to the financial sector Joint ventures Belonging to the financial sector Not belonging to the financial sector Other permanent investments Belonging to the financial sector Not belonging to the financial sector Others Belonging to the financial sector Not belonging to the financial sector
156 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued in pesos Foreign currency valued
Assets related to discontinued operations
Prepayments and other assets
Deferred charges
Differential to amortize in credit portfolio acquisitions Transaction costs associated with granting credit Effect from renegotiation of credit portfolio Insurances to amortize Other deferred charges Prepayments Interest paid in advance Commissions paid in advance Advances or provisional tax payments Rents paid in advance Other prepayments Guarantee deposits Employee benefits assets Plan assets to cover employee benefits Direct long-term benefits Post-employment benefits Pensions Seniority premium Other post-employment benefits Deferred profit-sharing participation (in favor) Estimation for non-recoverable deferred PTU Other short and long-term assets Properties, furniture and equipment Properties, furniture and equipment Land Buildings Buildings under construction Transport equipment Computing equipment Furniture Adaptations and improvements Other properties, furniture and equipment Revaluation of properties, furniture and equipment (1) Land Buildings Buildings under construction Transport equipment Computing equipment Furniture Adaptations and improvements Other revaluations of properties, furniture and equipment
Thursday, September 11, 2025 OFFICIAL GAZETTE 157 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued in pesos Foreign currency valued
Accumulated depreciation of properties, furniture and equipment Accumulated depreciation of properties, furniture and equipment Buildings Transport equipment Computing equipment Furniture Adaptations and improvements Other accumulated depreciations of properties, furniture and equipment Revaluation of accumulated depreciation of properties, furniture and equipment (1) Buildings Transport equipment Computing equipment Furniture Adaptations and improvements Other revaluations of accumulated depreciation of properties, furniture and equipment Right-of-use assets for properties, furniture and equipment Land Buildings Transport equipment Computing equipment Furniture Other properties, furniture and equipment Depreciation of right-of-use assets for properties, furniture and equipment Land Buildings Transport equipment Computing equipment Furniture Other properties, furniture and equipment Permanent investments Subsidiaries Belonging to the financial sector Not belonging to the financial sector Associates Belonging to the financial sector Not belonging to the financial sector Joint ventures Belonging to the financial sector Not belonging to the financial sector Other permanent investments Belonging to the financial sector Not belonging to the financial sector Deferred income tax asset Deferred income taxes (in favor) Temporary differences
158 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued in pesos Foreign currency valued
Tax losses
Tax credits
Estimation for non-recoverable deferred income taxes Temporary differences Tax losses Tax credits Intangible assets Intangible assets Revaluation of intangible assets (1) Accumulated amortization of intangible assets Accumulated amortization of intangible assets Revaluation of accumulated amortization of intangible assets (1) Right-of-use assets for intangible assets Amortization of right-of-use assets for intangible assets Goodwill Goodwill From subsidiaries From associates From joint ventures Revaluation of goodwill (1) From subsidiaries From associates From joint ventures LIABILITY Traditional funding Demand deposits Without interest With interest Time deposits From the general public Money market Special funds BD Issued credit titles Bank bonds Nominal value and interest Transaction costs Premium or discount for placement Securities certificates Nominal value and interest Transaction costs Premium or discount for placement Others Nominal value and interest Transaction costs Premium or discount for placement Global funding account without movements
Thursday, September 11, 2025 OFFICIAL GAZETTE 159 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued in pesos Foreign currency valued
Interbank loans and loans from other entities
Of immediate enforceability
Short-term
Loans from Banco de México
Loans from multiple banking institutions
Loans from foreign banks
Loans from development banking institutions
Loans from public trusts
Loans from other entities
Loans as agent of the federal government BD
Loans from the federal government BD
Long-term
Loans from Banco de México
Loans from multiple banking institutions
Loans from foreign banks
Loans from development banking institutions
Loans from public trusts
Loans from other entities
Loans as agent of the federal government BD
Loans from the federal government BD
Repo creditors
Securities lending
Collaterals sold or given as guarantee
Repos
Obligation of the repo-taker to return collateral to the repo-giver Sold collaterals Government debt Bank debt Other debt securities Collaterals given as guarantee Securities lending Obligation of the borrower to return securities subject to the operation to the lender Sold collaterals Government debt Bank debt Other debt securities Equity financial instruments Obligation of the lender to return collateral to the borrower Sold collaterals Government debt Bank debt Other debt securities Equity financial instruments
160 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued in pesos Foreign currency valued
Derivative financial instruments
Sold collaterals
Government debt
Bank debt
Other debt securities
Equity financial instruments
Others
Other sold collaterals
Derivative financial instruments
For trading purposes
Futures to deliver
Forward contracts to deliver
Valuation
Credit risk adjustment
Options
Valuation
Credit risk adjustment
Swaps
Valuation
Credit risk adjustment
Credit derivative financial instruments
Valuation
Credit risk adjustment
Structured operations
Valuation
Credit risk adjustment
Packages of derivative financial instruments
Valuation
Credit risk adjustment
Counterparty credit risk adjustment
For hedging purposes
Futures to deliver
Valuation
Valuation of the hedged item
Forward contracts to deliver
Valuation
Valuation of the hedged item
Credit risk adjustment
Options
Valuation
Valuation of the hedged item
Credit risk adjustment
Swaps
Valuation
Valuation of the hedged item
Credit risk adjustment
Thursday, September 11, 2025 OFFICIAL GAZETTE 161 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued in pesos Foreign currency valued
Credit derivative financial instruments
Valuation
Valuation of the hedged item
Credit risk adjustment
Structured operations
Valuation
Valuation of the hedged item
Credit risk adjustment
Packages of derivative financial instruments
Valuation
Valuation of the hedged item
Credit risk adjustment
Counterparty credit risk adjustment
Fair value adjustments for financial liability hedges Obligations in securitization operations Liabilities for administration of transferred financial assets Lease liability Restricted application resources received from the federal government BD Other accounts payable Creditors from operation settlement Foreign exchange sales and purchases Investments in financial instruments Repos Securities lending Derivative financial instruments Virtual assets Margin account creditors Creditors for cash collaterals received Operations with financial instruments Credit operations Operations not carried out in recognized markets (OTC) Guarantee deposits for financial leasing operations Others Contributions to pay Value added tax Other taxes and duties to pay Taxes and social security contributions withheld for payment Various creditors and other accounts payable Liabilities derived from the provision of banking services Cashier's checks Certified checks Letters of credit Drafts to pay Acceptances on behalf of clients Payment orders
162 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued in pesos Foreign currency valued
Sureties
Custody or administration of goods
Collection of social security contributions
Other liabilities derived from the provision of banking services Commissions to pay on current operations Capacity derived from factoring operations, discount or assignment of receivables Creditors for acquisition of assets Dividends to pay BM Creditors for maintenance service Provisions for various obligations Fees and rents Promotion and advertising expenses IPAB contributions BM Technology expenses Ordered by CONDUSEF Other provisions Other diverse creditors Liabilities related to groups of assets held for sale Liabilities related to discontinued operations Financial instruments qualifying as liability Subordinated obligations in circulation Of mandatory conversion Nominal value and interest Transaction costs Premium or discount for placement Of conversion at holder's decision Nominal value and interest Transaction costs Premium or discount for placement Of conversion at issuer entity's decision Nominal value and interest Transaction costs Premium or discount for placement Non-convertible Nominal value and interest Transaction costs Premium or discount for placement
Contributions for future capital increases pending formalization by its governing body Others Obligations associated with the removal of components of properties, furniture and equipment Income tax liability Taxes incurred Income taxes (provision) Income taxes (adjustment for definitive tax)
Thursday, September 11, 2025 OFFICIAL GAZETTE 163 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued in pesos Foreign currency valued
Deferred taxes
Temporary differences
Employee benefits liability
Short-term direct benefits
Long-term direct benefits
Post-employment benefits
Pensions
Seniority premium
Other post-employment benefits
Termination benefits
Termination benefits for reasons other than restructuring Termination benefits due to restructuring Profit-sharing participation accrued Deferred profit-sharing participation Deferred credits and advance collections Deferred credits Commissions for granting credit Commissions for annual fee and subsequent credit card fees Effect from renegotiation of credit portfolio Financial income to accrue in financial leasing operations Financial income to accrue in factoring operations, discount or assignment of credit rights Income from purchase option at reduced price in financial leasing operations Other incomes to apply Surplus to amortize in credit portfolio acquisitions Other deferred credits Advance collections Interest collected in advance Commissions collected in advance Rents collected in advance Advance collections of goods promised for sale or with reservation of ownership Incomes to apply derived from debtor support programs Other advance collections EQUITY CAPITAL Contributed capital Social capital Unpaid social capital Increase by updating paid social capital (1) Contributions for future capital increases formalized by its governing body
Increase by updating contributions for future capital increases formalized by its governing body (1) Share premium Increase by updating share premium (1) Financial instruments qualifying as capital Increase by updating financial instruments qualifying as capital (1)
164 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued in pesos Foreign currency valued
Earned capital
Capital reserves
Legal reserve
Other reserves
Increase by updating capital reserves (1)
Accumulated results
Results from previous periods
Result to apply
Result from accounting changes and error corrections Increase by updating results from previous periods (1) Other comprehensive income Valuation of available-for-sale financial instruments Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase by updating valuation of available-for-sale financial instruments (1) Valuation of financial instruments to collect and sell Financial instruments (securities) Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Credit portfolio valued at fair value Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase by updating valuation of financial instruments to collect and sell (1) Valuation of cash flow hedging financial instruments Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase by updating valuation of cash flow hedging financial instruments (1) Valuation of other hedging financial instruments Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase by updating valuation of other hedging financial instruments (1) Incomes and expenses related to assets held for disposal Result Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase by updating incomes and expenses related to assets held for disposal (1) Remeasurement of defined employee benefits Actuarial results in obligations Valuation
Thursday, September 11, 2025 OFFICIAL GAZETTE 165 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued in pesos Foreign currency valued
Effect of income taxes and deferred PTU
Estimation for non-recoverable income taxes and deferred PTU Result in the return of plan assets Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase by updating remeasurement of defined employee benefits (1) Accumulated effect by conversion Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase by updating accumulated effect by conversion (1) Result from holding non-monetary assets By fixed asset valuation By other non-monetary assets Increase by updating result from holding non-monetary assets (1) Participation in OCI of other entities Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase by updating participation in OCI of other entities (1) OFF-BALANCE SHEET ACCOUNTS Sureties granted Contingent assets and liabilities Unused irrevocable credit lines Commercial credits Consumer credits Housing credits Contingent credit lines Guarantees Credit commitments Unused letter of credit lines Revocable unused credit lines Commercial credits Consumer credits Housing credits Other credit commitments Goods in trust or mandate Trusts Of guarantee, investment or administration UDIS Trusts Trusts that place financial instruments in the national securities registry Real estate rent trust scheme BM Rent vehicle collection scheme BM
166 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued in pesos Foreign currency valued
Mandates
Federal government financial agent BD
Goods in custody or administration
Goods in custody
Financial instruments issued by the entity
Financial instruments
Virtual assets
Movable and immovable goods
Others
Goods in administration
Investment banking operations on behalf of third parties Cash Financial instruments Other investments on behalf of third parties Virtual assets Collaterals received by the entity Cash administered in trust Government debt Bank debt Other debt securities Equity financial instruments Others Collaterals received and sold or delivered as guarantee by the entity Government debt Bank debt Other debt securities Equity financial instruments Others
Unearned interest derived from credit portfolio with credit risk stage 3 Other registration accounts STATEMENT OF COMPREHENSIVE INCOME Interest Income Interest on cash and cash equivalents Banks High-liquidity financial instruments Restricted or pledged cash and cash equivalents Interest and yields from margin accounts Cash Financial instruments Other assets Interest and yields from OTC operations collateral Cash Financial instruments Other assets
Thursday, September 11, 2025 OFFICIAL GAZETTE 167 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
Interest and yields from investments in financial instruments By negotiable financial instruments By financial instruments to collect and sell By financial instruments to collect principal and interest (bonds) Interest and yields from repo operations Income from hedging operations Income from trading financial derivative instruments Interest on credit portfolio with credit risk stage 1 Commercial credits Unrestricted commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or livestock operations Refinancing operations Other Bridge credits Housing bridge credits Other bridge credits Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Mortgage guarantee operations Credit for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credit for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credit for investment projects with own payment source Other Governmental entities Credits to the federal government Credits to states and municipalities Credit for investment projects with own payment source Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Public contracting trusts Other Credits to state productive companies Credit for investment projects with own payment source
168 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Other Credits to decentralized or deconcentrated entities Credit for investment projects with own payment source Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Other Restricted commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or livestock operations Refinancing operations Other Bridge credits Housing bridge credits Other bridge credits Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Mortgage guarantee operations Credit for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credit for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credit for investment projects with own payment source Other Governmental entities Credits to the federal government Credits to states and municipalities Credit for investment projects with own payment source Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Public contracting trusts Other Credits to state productive companies Credit for investment projects with own payment source Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Other
Thursday, September 11, 2025 OFFICIAL GAZETTE 169 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
Credits to decentralized or deconcentrated entities Credit for investment projects with own payment source Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Other Consumer credits Unrestricted consumer credits Credit card Personal Payroll Automotive Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits Restricted consumer credits Credit card Personal Payroll Automotive Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits Housing credits Unrestricted housing credits Medium and residential Social interest Credits acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Portfolio in extension Special amortization regime Remodeling or improvement with guarantee granted by development banks or public trusts Remodeling or improvement with guarantee of the housing sub-account Restricted housing credits Medium and residential Social interest Credits acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Portfolio in extension Special amortization regime Remodeling or improvement with guarantee granted by development banks or public trusts Remodeling or improvement with guarantee of the housing sub-account Credits granted as agent of the federal government BD
170 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
Interest on credit portfolio with credit risk stage 2 Commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or livestock operations Refinancing operations Other Bridge credits Housing bridge credits Other bridge credits Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Mortgage guarantee operations Credit for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credit for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credit for investment projects with own payment source Other Governmental entities Credits to the federal government Credits to states and municipalities Credit for investment projects with own payment source Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Public contracting trusts Other Credits to state productive companies Credit for investment projects with own payment source Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Other Credits to decentralized or deconcentrated entities Credit for investment projects with own payment source Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Other
Thursday, September 11, 2025 OFFICIAL GAZETTE 171 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable goods
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
Remodeling or improvement with guarantee granted by development banks or public trusts Remodeling or improvement with guarantee of the housing sub-account Interest on credit portfolio with credit risk stage 3 Commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or livestock operations Refinancing operations Other Bridge credits Housing bridge credits Other bridge credits Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Mortgage guarantee operations Credit for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credit for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credit for investment projects with own payment source Other
172 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credit for investment projects with own payment source Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Public contracting trusts Other Credits to state productive companies Credit for investment projects with own payment source Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Other Credits to decentralized or deconcentrated entities Credit for investment projects with own payment source Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Other Consumer credits Credit card Personal Payroll Automotive Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits Housing credits Medium and residential Social interest Credits acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Special amortization regime Remodeling or improvement with guarantee granted by development banks or public trusts Remodeling or improvement with guarantee of the housing sub-account Income from credit portfolio valued at fair value Commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or livestock operations Refinancing operations Other
Thursday, September 11, 2025 OFFICIAL GAZETTE 173 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
Bridge credits
Housing bridge credits
Other bridge credits
Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Mortgage guarantee operations Credit for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credit for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credit for investment projects with own payment source Other Governmental entities Credits to the federal government Credits to states and municipalities Credit for investment projects with own payment source Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Public contracting trusts Other Credits to state productive companies Credit for investment projects with own payment source Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Other Credits to decentralized or deconcentrated entities Credit for investment projects with own payment source Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Other Consumer credits Credit card Personal Payroll Automotive Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits Housing credits Medium and residential
174 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
Remodeling or improvement with guarantee granted by development banks or public trusts Remodeling or improvement with guarantee of the housing sub-account Interest on acquired collection rights (impaired credits) Commissions for credit granting Commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or livestock operations Refinancing operations Other Bridge credits Housing bridge credits Other bridge credits Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Mortgage guarantee operations Credit for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credit for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credit for investment projects with own payment source Other Governmental entities Credits to the federal government Credits to states and municipalities Credit for investment projects with own payment source Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Public contracting trusts Other Credits to state productive companies Credit for investment projects with own payment source Financial factoring, discounting or assignment of credit rights operations
Thursday, September 11, 2025 OFFICIAL GAZETTE 175 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
Financial leasing operations
Other
Credits to decentralized or deconcentrated entities Credit for investment projects with own payment source Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Other Consumer credits Credit card Personal Payroll Automotive Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits Housing credits Medium and residential Social interest Credits acquired from INFONAVIT or FOVISSSTE Remodeling or improvement with guarantee granted by development banks or public trusts Remodeling or improvement with guarantee of the housing sub-account Effect from credit portfolio renegotiation Premiums in favor from securities lending operations Premiums for debt placement Credit instruments issued Financial instruments qualifying as liabilities Dividends from financial instruments qualifying as equity financial instruments Gain from revaluation Gain from revaluation exchange differences Revaluation of indexed instruments Revaluation of UDIS items Revaluation of credits in VSM Revaluation of credits in UMA Increase from updating interest income (1) Interest expenses Interest on demand deposits Interest on time deposits Interest on interbank and other organism loans
Interest, transaction costs and discounts associated with financial instruments that qualify as liabilities Subordinated obligations Of mandatory conversion Of conversion by holder decision Of conversion by issuer entity decision Non-convertible
176 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
Other issued instruments
Interest and yields associated with OTC operations collateral
Premiums paid for early redemption of financial instruments that qualify as liabilities Interest and yields associated with repo operations Expenses from hedging operations Expenses from trading financial derivative instruments Premiums associated with securities lending operations Effect from credit portfolio renegotiation Costs and expenses associated with credit granting Loss from revaluation Loss from revaluation exchange differences Revaluation of indexed instruments Revaluation of UDIS items Revaluation of VSM items Revaluation of UMA items Interest associated with the global deposit account with no activity Interest on lease liabilities Financial effect of provisions Increase from updating interest expenses (1) Net monetary position result (financial margin)
Net monetary position result from positions generating financial margin (debit balance)
Net monetary position result from positions generating financial margin (credit balance) Increase from updating net monetary position result (financial margin) (1) Preventive estimate for credit risks Preventive estimate for credit risks derived from classification Credit portfolio with credit risk stage 1 Commercial credits Unrestricted commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or livestock operations Refinancing operations Other Bridge credits Housing bridge credits Other bridge credits Financial factoring, discounting or assignment of credit rights operations Financial leasing operations Mortgage guarantee operations Credit for investment projects with own payment source Other
Thursday, September 11, 2025 OFFICIAL GAZETTE 177 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos. Figures in pesos
Concept
National currency,
VSM, UMA and
UDIS valued
Foreign currency valued
Concept
National currency, VSM, UMA and indexed UDIS
Indexed foreign currency
Financial entities
Interbank loans
Financial leasing operations
Credit for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credit for investment projects with own payment source Other
Government entities
Credits to the federal government
Credits to states and municipalities
Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other
Credits to state productive enterprises
Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other
Credits to decentralized or deconcentrated organisms Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other
Restricted commercial credits
Business or commercial activity
Unsecured operations
Overdraft credits
Other
Pledge operations
Financing or outfitting operations
Refinancing operations
Other
Bridge credits
Bridge credits for housing
Other bridge credits
Financial factoring operations, discount or assignment of credit rights Financial leasing operations Operations with mortgage guarantee Credit for investment projects with own payment source Other
Financial entities
Interbank loans
Financial leasing operations
178 OFFICIAL GAZLE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and indexed UDIS in pesos. Figures in pesos
Concept
National currency, VSM, UMA and indexed UDIS
Indexed foreign currency
Credit for investment projects with own payment source Other
Credits to non-bank financial entities
Financial leasing operations
Credit for investment projects with own payment source Other
Government entities
Credits to the federal government
Credits to states and municipalities
Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other
Credits to state productive enterprises
Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other
Credits to decentralized or deconcentrated organisms Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other
Consumer credits
Unrestricted consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable goods
Financial leasing operations
Microcredits
Other consumer credits
Restricted consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable goods
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Unrestricted housing credits
Medium and residential
Thursday, September 11, 2025 OFFICIAL GAZETTE 179 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and indexed UDIS in pesos. Figures in pesos
Concept
National currency, VSM, UMA and indexed UDIS
Indexed foreign currency
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Portfolio in extension
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts Remodeling or improvement with guarantee of the housing sub-account Restricted housing credits Medium and residential Social interest Credits acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Portfolio in extension Special amortization regime Remodeling or improvement with guarantee granted by development banking or public trusts Remodeling or improvement with guarantee of the housing sub-account Credits granted as an agent of the federal government BD Credit portfolio with credit risk stage 2
Commercial credits
Business or commercial activity
Unsecured operations
Overdraft credits
Other
Pledge operations
Financing or outfitting operations
Refinancing operations
Other
Bridge credits
Bridge credits for housing
Other bridge credits
Financial factoring operations, discount or assignment of credit rights Financial leasing operations Operations with mortgage guarantee Credit for investment projects with own payment source Other
Financial entities
Interbank loans
Financial leasing operations
Credit for investment projects with own payment source Other
Credits to non-bank financial entities
Financial leasing operations
Credit for investment projects with own payment source Other
180 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and indexed UDIS in pesos. Figures in pesos
Concept
National currency, VSM, UMA and indexed UDIS
Indexed foreign currency
Government entities
Credits to the federal government
Credits to states and municipalities
Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other
Credits to state productive enterprises
Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other
Credits to decentralized or deconcentrated organisms Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable goods
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts Remodeling or improvement with guarantee of the housing sub-account Credit portfolio with credit risk stage 3
Commercial credits
Business or commercial activity
Unsecured operations
Overdraft credits
Other
Pledge operations
Financing or outfitting operations
Refinancing operations
Other
Thursday, September 11, 2025 OFFICIAL GAZETTE 181 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and indexed UDIS in pesos. Figures in pesos
Concept
National currency, VSM, UMA and indexed UDIS
Indexed foreign currency
Bridge credits
Bridge credits for housing
Other bridge credits
Financial factoring operations, discount or assignment of credit rights Financial leasing operations Operations with mortgage guarantee Credit for investment projects with own payment source Other
Financial entities
Interbank loans
Financial leasing operations
Credit for investment projects with own payment source Other
Credits to non-bank financial entities
Financial leasing operations
Credit for investment projects with own payment source Other
Government entities
Credits to the federal government
Credits to states and municipalities
Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other
Credits to state productive enterprises
Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other
Credits to decentralized or deconcentrated organisms Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable goods
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
182 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and indexed UDIS in pesos. Figures in pesos
Concept
National currency, VSM, UMA and indexed UDIS
Indexed foreign currency
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts Remodeling or improvement with guarantee of the housing sub-account Contingent operations and guarantees Credit portfolio recovery
Commercial credits
Business or commercial activity
Unsecured operations
Overdraft credits
Other
Pledge operations
Financing or outfitting operations
Refinancing operations
Other
Bridge credits
Bridge credits for housing
Other bridge credits
Financial factoring operations, discount or assignment of credit rights Financial leasing operations Operations with mortgage guarantee Credit for investment projects with own payment source Other
Financial entities
Interbank loans
Financial leasing operations
Credit for investment projects with own payment source Other
Credits to non-bank financial entities
Financial leasing operations
Credit for investment projects with own payment source Other
Government entities
Credits to the federal government
Credits to states and municipalities
Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other
Credits to state productive enterprises
Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights
Thursday, September 11, 2025 OFFICIAL GAZETTE 183 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and indexed UDIS in pesos. Figures in pesos
Concept
National currency, VSM, UMA and indexed UDIS
Indexed foreign currency
Financial leasing operations
Other
Credits to decentralized or deconcentrated organisms Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable goods
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts Remodeling or improvement with guarantee of the housing sub-account
Additional preventive estimate for credit risks For coverage of risk on housing portfolio with credit risk stage 3 For surcharge on government bonds scheme of discounts in timely and early payments BM For operational risks (Credit Information Societies) For accrued interest on credits with credit risk stage 3 Ordered by the National Banking and Securities Commission Recognized by the National Banking and Securities Commission
Preventive estimate for credit risks derived from acquired collection rights (deteriorated credits) Increase by update of preventive estimate for credit risks (1)
Commissions and fees charged
Credit operations
Commercial credits
Unrestricted commercial credits
Business or commercial activity
Unsecured operations
Overdraft credits
Other
Pledge operations
Financing or outfitting operations
Refinancing operations
Other
184 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and indexed UDIS in pesos. Figures in pesos
Concept
National currency, VSM, UMA and indexed UDIS
Indexed foreign currency
Bridge credits
Bridge credits for housing
Other bridge credits
Financial factoring operations, discount or assignment of credit rights Financial leasing operations Operations with mortgage guarantee Credit for investment projects with own payment source Other
Financial entities
Interbank loans
Financial leasing operations
Credit for investment projects with own payment source Other
Credits to non-bank financial entities
Financial leasing operations
Credit for investment projects with own payment source Other
Government entities
Credits to the federal government
Credits to states and municipalities
Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other
Credits to state productive enterprises
Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other
Credits to decentralized or deconcentrated organisms Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other
Restricted commercial credits
Business or commercial activity
Unsecured operations
Overdraft credits
Other
Pledge operations
Financing or outfitting operations
Refinancing operations
Other
Bridge credits
Bridge credits for housing
Other bridge credits
Thursday, September 11, 2025 OFFICIAL GAZETTE 185 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and indexed UDIS in pesos. Figures in pesos
Concept
National currency, VSM, UMA and indexed UDIS
Indexed foreign currency
Financial factoring operations, discount or assignment of credit rights Financial leasing operations Operations with mortgage guarantee Credit for investment projects with own payment source Other
Financial entities
Interbank loans
Financial leasing operations
Credit for investment projects with own payment source Other
Credits to non-bank financial entities
Financial leasing operations
Credit for investment projects with own payment source Other
Government entities
Credits to the federal government
Credits to states and municipalities
Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other
Credits to state productive enterprises
Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other
Credits to decentralized or deconcentrated organisms Credit for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other
Consumer credits
Unrestricted consumer credits
Credit card
First annual fee and subsequent credit card fees Affiliated businesses Personal Payroll Automotive Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits
186 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and indexed UDIS in pesos. Figures in pesos
Concept
National currency, VSM, UMA and indexed UDIS
Indexed foreign currency
Restricted consumer credits
Credit card
First annual fee and subsequent credit card fees Affiliated businesses Personal Payroll Automotive Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits
Housing credits
Unrestricted housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Portfolio in extension
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts Remodeling or improvement with guarantee of the housing sub-account Restricted housing credits Medium and residential Social interest Credits acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Portfolio in extension Special amortization regime Remodeling or improvement with guarantee granted by development banking or public trusts Remodeling or improvement with guarantee of the housing sub-account Credits granted as an agent of the federal government BD
Sale and purchase of virtual assets
Guarantees
Letters of credit without refinancing
Acceptances on behalf of third parties
Sale and purchase of financial instruments
Account opening
Account management
Fiduciary activities
Fund transfer
Bank drafts
Cashier's checks
Certified checks
Traveler's checks
Thursday, September 11, 2025 OFFICIAL GAZETTE 187 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and indexed UDIS in pesos. Figures in pesos
Concept
National currency, VSM, UMA and indexed UDIS
Indexed foreign currency
Custody or administration of goods
Rental of safety deposit boxes
Electronic banking services
Other commissions and fees charged
Increase by update of commissions and fees charged (1)
Commissions and fees paid
Correspondent banks
Commission agents
Fund transfer
Sale and purchase of virtual assets
Loans received
Debt placement
Other commissions and fees paid
Increase by update of commissions and fees paid (1)
Result from intermediation
Result from valuation of financial instruments at fair value Negotiable financial instruments Derivative financial instruments for trading purposes Valuation Credit risk adjustment Derivative financial instruments for hedging purposes Valuation Credit risk adjustment Valuation of the hedged item Collaterals sold Expected credit loss estimate for investments in financial instruments
Financial instruments to collect and sell
Financial instruments to collect principal and interest (bonds) Result from valuation of foreign exchange Result from valuation of virtual assets Result from valuation of minted precious metals Result from sale and purchase of financial instruments and derivative financial instruments Negotiable financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (bonds) Derivative financial instruments for trading purposes Derivative financial instruments for hedging purposes Result from sale and purchase of virtual assets Result from sale and purchase of foreign exchange Result from sale and purchase of minted precious metals Result from sale of received collaterals Transaction costs For sale and purchase of negotiable financial instruments For sale and purchase of derivative financial instruments For virtual assets Other financial results Increase by update of the result from intermediation (1)
188 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and indexed UDIS in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued
Foreign currency valued
Other income (expenses) from the operation
Costs and expenses incurred in credit portfolio recovery Recoveries Taxes Receivable rights Excess in benefits to receive in securitization operations Other recoveries Income from credit portfolio acquisition Expenses from credit portfolio acquisition Profit from sale of credit portfolio Loss from sale of credit portfolio Income from purchase option in financial leasing operations
Income from participation in the sale price of goods in financial leasing operations Provisions for expected credit loss estimates Losses Labor relations and job security Frauds Internal External Natural disasters and other events Customers, products and business practices Business incidents and system failures Execution, delivery and process management Other losses IPAB BM contributions Donations Result from asset adjudication Result from sale of adjudicated assets Result from valuation of adjudicated assets Estimate for loss of value of adjudicated assets Loss in custody and administration of assets Loss in trust operations
Loss from impairment or effect of reversal of impairment of other long-term assets held for sale Interest payable on financing for asset acquisition Result from sale of properties, furniture and equipment Cancellation of other liability accounts Interest receivable from loans to officials and employees Rental income Result from valuation of benefits to receive in securitization operations Result from valuation of the asset for administration of transferred financial assets Result from valuation of the liability for administration of transferred financial assets Result in benefits to receive in securitization operations Other items of income (expenses) from the operation Income from administrative services
Thursday, September 11, 2025 OFFICIAL GAZETTE 189 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued
Foreign currency valued
Result from monetary position originated by items not related to the financial margin (1) Result from revaluation of items not related to the financial margin Increase from updating other income (expenses) from the operation (1) Subsidies BD Federal government subsidies BD Increase from updating federal government subsidies (1) BD Administrative and promotional expenses Short-term direct benefits Workers' participation in profits Workers' participation in profits accrued Other short-term direct benefits Net cost of the period derived from long-term employee benefits Long-term direct benefits Deferred workers' participation in profits Estimate for non-recoverable deferred PTU Post-employment benefits Pensions Seniority premium Other post-employment benefits Termination benefits Termination benefits for reasons other than restructuring Termination benefits due to restructuring Fees Rents Insurance and bonds Promotion and advertising expenses Taxes and various rights Non-deductible expenses Technology expenses Depreciations Of the period For assets with right to use properties, furniture and equipment Amortizations Of the period For assets with right to use intangible assets
Loss from impairment or effect of reversal of impairment of real estate and other assets in use Technical assistance expenses Maintenance expenses Fees other than those paid to IPAB Consumables and minor supplies Other administrative and promotional expenses Increase from updating administrative and promotional expenses (1)
190 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued
Foreign currency valued
Participation in the net result of other entities Result from the exercise of unconsolidated subsidiaries, associates and joint ventures In unconsolidated subsidiaries Belonging to the financial sector Not belonging to the financial sector In associates Belonging to the financial sector Not belonging to the financial sector In joint ventures Belonging to the financial sector Not belonging to the financial sector Dividends from permanent investments Valuation of available-for-sale permanent investments Adjustments associated with other permanent investments Impairment or effect of reversal of impairment of permanent investments Increase from updating participation in the net result of other entities (1) Income taxes Income taxes accrued Deferred income taxes Temporary differences Tax losses Tax credits Estimate for non-recoverable income taxes Temporary differences Tax losses Tax credits Increase from updating income taxes (1) Discontinued operations Discontinued operations Increase from updating discontinued operations (1) Other comprehensive income Valuation of negotiable financial instruments Period effect Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase from updating the valuation of negotiable financial instruments (1) Valuation of financial instruments to collect and sell Period effect Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase from updating the valuation of financial instruments to collect and sell (1) Valuation of cash flow hedging financial instruments Period effect
Thursday, September 11, 2025 OFFICIAL GAZETTE 191 Credit Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos. Figures in pesos
Concept
National currency, VSM, UMA and UDIS valued
Foreign currency valued
Valuation
Effect of income taxes and deferred PTU
Estimate for non-recoverable income taxes and deferred PTU Increase from updating the valuation of cash flow hedging financial instruments (1) Valuation of other hedging financial instruments Period effect Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase from updating the valuation of other hedging financial instruments (1) Income and expenses related to assets held for disposal Period effect Result Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase from updating Income and expenses related to assets held for disposal (1) Remediation of defined benefits to employees Period effect Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase from updating the remediation of defined benefits to employees (1) Accumulated effect from conversion Period effect Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase from updating the accumulated effect from conversion (1) Result from holding non-monetary assets Period effect Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase from updating the result from holding non-monetary assets (1) Participation in OCI of other entities Period effect Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase from updating participation in OCI of other entities (1) Credit Institutions
(1) These concepts will be applicable under an inflationary economic environment based on what is established in Financial Information Standard B-10 "Effects of Inflation", issued by the Mexican Council for Financial Information and Sustainability Standards, A.C.
192 OFFICIAL GAZETTE Thursday, September 11, 2025 [...]
SERIES R10 RECLASSIFICATIONS
This series is integrated by two (2) reports, whose frequency of preparation and presentation must be monthly. REPORTS A-1011 Reclassifications in the statement of financial position In this report, balances at the end of the period for the concepts of regulatory report A-0111 Minimum Catalog are requested, as well as the respective movements for presentation and compensations according to accounting criteria carried out for the purpose of presenting the items of the statement of financial position of the unconsolidated institution. A-1012 Reclassifications in the statement of comprehensive income In this report, balances at the end of the period for the concepts of regulatory report A-0111 Minimum Catalog are requested, as well as the respective movements for presentation and compensations according to accounting criteria carried out for the purpose of presenting the items of the statement of comprehensive income of the unconsolidated institution. To fill out reports A-1011 Reclassifications in the statement of financial position and A-1012 Reclassifications in the statement of comprehensive income, the following aspects must be considered:
In these reports, there are concepts that only apply to Multiple Banking institutions, which are marked with BM, and there are concepts that only apply to Development Banking institutions, which are marked with BD. The concepts that apply equally to both sectors are not marked. Data referring to balances and amounts must be presented in national currency, foreign currency, VSM, UMA and UDIS valued in pesos using the exchange rate indicated in the current accounting criteria. These amounts and balances must be presented in pesos, with two decimals, without commas. For example: $20,585.70 would be 20585.70. CAPTURE FORMAT Institutions will carry out the sending of information related to reports A-1011 Reclassifications in statement of financial position and A-1012 Reclassifications in the statement of comprehensive income, described above, by using the following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
INSTITUTION KEY
REPORT
SECTION FINANCIAL INFORMATION
CONCEPT
BALANCE TYPE
MOVEMENT TYPE
DATA
Institutions will report the information indicated in this series, which must comply with the validations and quality standards indicated by the National Banking and Securities Commission (Commission), adhering to the characteristics and specifications for filling out and sending information presented in the support guides, which are published and updated in the Interinstitutional System for Information Transfer (SITI) or in that which the Commission makes known, if applicable. Once the validations and quality standards are met, the SITI will generate an electronic receipt. The information must be sent only once and will be received assuming it meets all characteristics and specifications; therefore, it cannot be modified and must be consistent with the various reports in which the same information is included at a different level of integration. Therefore, if it does not meet the required quality and characteristics or has been presented incompletely, the obligation to present it will be considered unfulfilled, and consequently, the corresponding sanctions will be imposed in accordance with the applicable legal provisions.
Thursday, September 11, 2025 OFFICIAL GAZETTE 193 Credit institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of financial position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements for presentation according to accounting criteria Compensations according to accounting criteria Statement of financial position of the bank (i) (ii) (A) Debe Haber Debe Haber National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
ASSET
Cash and cash equivalents
Cash
Banks
Deposits at Bank of Mexico
Deposits at other financial entities
Foreign currency to be delivered
Immediate collection documents
Minted precious metals
Highly liquid financial instruments
Restricted or pledged cash and cash equivalents Bank of Mexico Interbank loans (Call Money) Foreign currency to be received Cash administered in trust Others Others
Margin accounts (derivative financial instruments) Cash Investments in financial instruments Other assets Investments in financial instruments Negotiable financial instruments Negotiable financial instruments Without restriction Government debt In position To be delivered Bank debt In position To be delivered Other debt titles In position To be delivered Equity financial instruments In position To be delivered
194 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of financial position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements for presentation according to accounting criteria Compensations according to accounting criteria Statement of financial position of the bank (i) (ii) (A) Debe Haber Debe Haber National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Negotiable financial instruments restricted or pledged in repo operations
Government debt
Bank debt
Other debt titles
Negotiable financial instruments restricted or pledged in securities lending operations
Government debt
Bank debt
Other debt titles
Equity financial instruments
Negotiable financial instruments restricted or pledged (others) Government debt In position To be received Bank debt In position To be received Other debt titles In position To be received Equity financial instruments In position To be received
Financial instruments to collect and sell
Financial instruments to collect and sell
Without restriction
Government debt
In position
To be delivered
Bank debt
In position
To be delivered
Other debt titles
In position
To be delivered
195 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of financial position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements for presentation according to accounting criteria Compensations according to accounting criteria Statement of financial position of the bank (i) (ii) (A) Debe Haber Debe Haber National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Financial instruments to collect and sell restricted or pledged in repo operations
Government debt
Bank debt
Other debt titles
Financial instruments to collect and sell restricted or pledged in securities lending operations
Government debt
Bank debt
Other debt titles
Financial instruments to collect and sell restricted or pledged (others)
Government debt
In position
To be received
Bank debt
In position
To be received
Other debt titles
In position
To be received
Financial instruments to collect principal and interest (bonds)(net)
Financial instruments to collect principal and interest (bonds) Financial instruments to collect principal and interest without restriction Government debt In position To be delivered Bank debt In position To be delivered Other debt titles In position To be delivered
Financial instruments to collect principal and interest restricted or pledged in repo operations
Government debt
Bank debt
Other debt titles
196 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of financial position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements for presentation according to accounting criteria Compensations according to accounting criteria Statement of financial position of the bank (i) (ii) (A) Debe Haber Debe Haber National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Financial instruments to collect principal and interest restricted or pledged in securities lending operations
Government debt
Bank debt
Other debt titles
Financial instruments to collect principal and interest restricted or pledged (others)
Government debt
In position
To be received
Bank debt
In position
To be received
Other debt titles
In position
To be received
Expected credit loss estimate for investments in financial instruments to collect principal and interest (bonds)
Financial instruments to collect principal and interest without restriction Government debt In position To be delivered Bank debt In position To be delivered Other debt titles In position To be delivered
Financial instruments to collect principal and interest restricted or pledged in repo operations
Government debt
Bank debt
Other debt titles
Financial instruments to collect principal and interest restricted or pledged in securities lending operations
Government debt
Bank debt
Other debt titles
197 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of financial position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements for presentation according to accounting criteria Compensations according to accounting criteria Statement of financial position of the bank (i) (ii) (A) Debe Haber Debe Haber National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Financial instruments to collect principal and interest restricted or pledged (others)
Government debt
In position
To be received
Bank debt
In position
To be received
Other debt titles
In position
To be received
Repo debtors
Securities lending
Derivative financial instruments
For trading purposes
Futures to receive
Forward contracts to receive
Valuation
Credit risk adjustment
Options
Valuation
Credit risk adjustment
Swaps
Valuation
Credit risk adjustment
Credit derivative financial instruments
Valuation
Credit risk adjustment
Structured operations
Valuation
Credit risk adjustment
Bundles of derivative financial instruments
Valuation
Credit risk adjustment
Credit risk adjustment for counterparty
For hedging purposes
Futures to receive
Valuation
Valuation of the hedged item
198 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of financial position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements for presentation according to accounting criteria Compensations according to accounting criteria Statement of financial position of the bank (i) (ii) (A) Debe Haber Debe Haber National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Concept
Minimum catalog
Balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Forward contracts to receive
Valuation
Valuation of the hedged item
Credit risk adjustment
Options
Valuation
Valuation of the hedged item
Credit risk adjustment
Swaps
Valuation
Valuation of the hedged item
Credit risk adjustment
Credit financial derivative instruments
Valuation
Valuation of the hedged item
Credit risk adjustment
Structured operations
Valuation
Valuation of the hedged item
Credit risk adjustment
Packages of financial derivative instruments
Valuation
Valuation of the hedged item
Credit risk adjustment
Credit risk adjustment by counterparty
Valuation adjustments for hedging of financial assets
Credit portfolio with credit risk stage 1
Commercial credits
Unrestricted commercial credits
Business or commercial activity
Unsecured operations
Current account credits
Other
Thursday, September 11, 2025 OFFICIAL GAZETTE 199 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog
Balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Pledge operations
Habilitation or farming operations
Refinancing operations
Other
Bridge credits
Bridge credits for housing
Other bridge credits
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Operations with mortgage guarantee
Credits for investment projects with own payment source
Other
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Other
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Other
Governmental entities
Credits to the federal government
Credits to states and municipalities
200 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog
Balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Credits for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Public contracting trusts
Other
Credits to state productive companies
Credits for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Credits to decentralized or disaggregated organisms
Credits for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Thursday, September 11, 2025 OFFICIAL GAZETTE 201 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog
Balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Restricted commercial credits
Business or commercial activity
Unsecured operations
Current account credits
Other
Pledge operations
Habilitation or farming operations
Refinancing operations
Other
Bridge credits
Bridge credits for housing
Other bridge credits
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Operations with mortgage guarantee
Credits for investment projects with own payment source
Other
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Other
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Other
202 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog
Balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Public contracting trusts
Other
Credits to state productive companies
Credits for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Credits to decentralized or disaggregated organisms
Credits for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Thursday, September 11, 2025 OFFICIAL GAZETTE 203 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog
Balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Consumer credits
Unrestricted consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Restricted consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Unrestricted housing credits
Medium and residential
Social interest
Credits acquired from
INFONAVIT or
FOVISSSTE
Ordinary portfolio
Portfolio in extension
Special amortization regime
Remodeling or improvement with guarantee granted by development banks or public trusts
Remodeling or improvement with guarantee of the housing sub-account
204 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog
Balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Restricted housing credits
Medium and residential
Social interest
Credits acquired from
INFONAVIT or
FOVISSSTE
Ordinary portfolio
Portfolio in extension
Special amortization regime
Remodeling or improvement with guarantee granted by development banks or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Credits granted as an agent of the federal government BD
Credit portfolio with credit risk stage 2
Commercial credits
Business or commercial activity
Unsecured operations
Current account credits
Other
Pledge operations
Habilitation or farming operations
Refinancing operations
Other
Bridge credits
Bridge credits for housing
Other bridge credits
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Thursday, September 11, 2025 OFFICIAL GAZETTE 205 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog
Balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Operations with mortgage guarantee
Credits for investment projects with own payment source
Other
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Other
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Other
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Public contracting trusts
Other
Credits to state productive companies
Credits for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
206 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog
Balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Financial leasing operations
Other
Credits to decentralized or disaggregated organisms
Credits for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Credits for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from
INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
Remodeling or improvement with guarantee granted by the development banks or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Credit portfolio with credit risk stage 3
Commercial credits
Business or commercial activity
Thursday, September 11, 2025 OFFICIAL GAZETTE 207 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog
Balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Unsecured operations
Current account credits
Other
Pledge operations
Habilitation or farming operations
Refinancing operations
Other
Bridge credits
Bridge credits for housing
Other bridge credits
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Operations with mortgage guarantee
Credits for investment projects with own payment source
Other
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Other
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Other
Governmental entities
Credits to the federal government
Credits to states and municipalities
208 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog
Balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Credits for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Public contracting trusts
Other
Credits to state productive companies
Credits for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Credits to decentralized or disaggregated organisms
Credits for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Thursday, September 11, 2025 OFFICIAL GAZETTE 209 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog
Balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Housing credits
Medium and residential
Social interest
Credits acquired from
INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
Remodeling or improvement with guarantee granted by the development banks or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Credit portfolio valued at fair value
Commercial credits
Business or commercial activity
Unsecured operations
Current account credits
Other
Pledge operations
Habilitation or farming operations
Refinancing operations
Other
Bridge credits
Bridge credits for housing
Other bridge credits
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Operations with mortgage guarantee
Credits for investment projects with own payment source
Other
210 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog
Balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Other
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Other
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Public contracting trusts
Other
Credits to state productive companies
Credits for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Credits to decentralized or disaggregated organisms
Thursday, September 11, 2025 OFFICIAL GAZETTE 211 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog
Balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Credits for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from
INFONAVIT or FOVISSSTE
Ordinary portfolio
Portfolio in extension
Special amortization regime
Remodeling or improvement with guarantee granted by the development banks or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Credit portfolio
Deferred items (2)
Preventive estimate for credit risks
Estimation of preventive provisions for credit risks derived from the qualification
Credit portfolio with Stage 1 credit risk
Commercial credits
Unrestricted commercial credits
212 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Valued foreign currency Total (B)* = (A)
- (i)
+(ii)
Business or commercial activity
Unsecured operations
Current account credits
Others
Secured operations
Hiring or farming operations
Refinancing operations
Others
Bridge credits
Bridge credits to housing
Other bridge credits
Factoring, discounting or assignment of credit rights operations
Financial leasing operations
Operations with mortgage guarantee
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Thursday, September 11, 2025 OFFICIAL GAZETTE 213 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Valued foreign currency Total (B)* = (A)
- (i)
+(ii)
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Factoring, discounting or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Factoring, discounting or assignment of credit rights operations
214 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Valued foreign currency Total (B)* = (A)
- (i)
+(ii)
Financial leasing operations
Others
Credits to decentralized or deconcentrated organisms
Credits for investment projects with own payment source
Factoring, discounting or assignment of credit rights operations
Financial leasing operations
Others
Restricted commercial credits
Business or commercial activity
Unsecured operations
Current account credits
Others
Secured operations
Hiring or farming operations
Refinancing operations
Others
Bridge credits
Bridge credits to housing
Other bridge credits
Thursday, September 11, 2025 OFFICIAL GAZETTE 215 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Valued foreign currency Total (B)* = (A)
- (i)
+(ii)
Factoring, discounting or assignment of credit rights operations
Financial leasing operations
Operations with mortgage guarantee
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
216 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Valued foreign currency Total (B)* = (A)
- (i)
+(ii)
Factoring, discounting or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Factoring, discounting or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or deconcentrated organisms
Credits for investment projects with own payment source
Factoring, discounting or assignment of credit rights operations
Financial leasing operations
Others
Thursday, September 11, 2025 OFFICIAL GAZETTE 217 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Valued foreign currency Total (B)* = (A)
- (i)
+(ii)
Consumer credits
Unrestricted consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable property
Financial leasing operations
Microcredits
Other consumer credits
Restricted consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable property
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Unrestricted housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Portfolio in extension
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
218 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Valued foreign currency Total (B)* = (A)
- (i)
+(ii)
Restricted housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Portfolio in extension
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Credits granted as agent of the federal government BD Credit portfolio with Stage 2 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Secured operations Hiring or farming operations Refinancing operations Others Bridge credits Bridge credits to housing Other bridge credits
Factoring, discounting or assignment of credit rights operations
Financial leasing operations
Thursday, September 11, 2025 OFFICIAL GAZETTE 219 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Valued foreign currency Total (B)* = (A)
- (i)
+(ii)
Operations with mortgage guarantee
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Factoring, discounting or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
220 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Valued foreign currency Total (B)* = (A)
- (i)
+(ii)
Credits for investment projects with own payment source
Factoring, discounting or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or deconcentrated organisms
Credits for investment projects with own payment source
Factoring, discounting or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable property
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
Thursday, September 11, 2025 OFFICIAL GAZETTE 221 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Valued foreign currency Total (B)* = (A)
- (i)
+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Credit portfolio with Stage 3 credit risk
Commercial credits
Business or commercial activity
Unsecured operations
Current account credits
Others
Secured operations
Hiring or farming operations
Refinancing operations
Others
Bridge credits
Bridge credits to housing
Other bridge credits
Factoring, discounting or assignment of credit rights operations
Financial leasing operations
Operations with mortgage guarantee
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
222 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Valued foreign currency Total (B)* = (A)
- (i)
+(ii)
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Factoring, discounting or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Factoring, discounting or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or deconcentrated organisms
Credits for investment projects with own payment source
Thursday, September 11, 2025 OFFICIAL GAZETTE 223 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Valued foreign currency Total (B)* = (A)
- (i)
+(ii)
Factoring, discounting or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable property
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Contingent operations and guarantees
Additional preventive estimation for credit risks
For risk coverage on housing portfolio with Stage 3 credit risk
For surcharge on government bonds scheme of discounts in timely and early payments BM
224 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Valued foreign currency Total (B)* = (A)
- (i)
+(ii)
For operational risks (Credit Information Societies)
For accrued interest on credits with Stage 3 credit risk
Ordered by the National Banking and Securities Commission Recognized by the National Banking and Securities Commission Credit portfolio (net)
Acquired collection rights (deteriorated credits)
Preventive estimation for credit risks derived from acquired collection rights (deteriorated credits)
Acquired collection rights (net)
Total credit portfolio (net)
Virtual assets
Restricted virtual assets
Unrestricted virtual assets
Benefits to be received in securitization operations
Benefits on the remainder in securitization operations
Asset for administration of transferred financial assets Other receivables
Debtors for settlement of operations
Foreign exchange sales and purchases
Investments in financial instruments
Reports
Securities lending
Financial derivative instruments
By issuance of securities
Virtual assets
Margin account debtors
Debtors for collateral granted in cash
Operations with financial instruments
Credit operations
Operations not carried out in recognized markets (OTC) Others
Thursday, September 11, 2025 OFFICIAL GAZETTE 225 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Valued foreign currency Total (B)* = (A)
- (i)
+(ii)
Collection rights
Fiduciary rights
Other collection rights
Various debtors
Premiums, commissions and rights to be received on current non-credit operations
Items associated with credit operations
Loans and other debts of personnel
Debtors in process of regularization or liquidation BM Rents to be received Overdue debts Other debtors Taxes to be recovered
Dividends to be received from capital financial instruments Conditional receivables Other receivables
Estimation of expected credit losses
Collection rights
Various debtors
Conditional receivables
Other receivables
Other receivables (net)
Adjudicated assets
Adjudicated movable property, financial instruments and rights Restricted adjudicated movable property Adjudicated real estate Restricted adjudicated real estate
Increase due to updating of adjudicated assets (1) Estimation of adjudicated assets
Estimation due to leasing of adjudicated real estate
Estimation due to loss of value of adjudicated assets
Increase due to updating of the estimation for loss of value of adjudicated assets (1)
226 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Adjudicated assets (net)
Long-term assets held for sale or for distribution to owners Subsidiaries Belonging to the financial sector Not belonging to the financial sector Associates Belonging to the financial sector Not belonging to the financial sector Joint ventures Belonging to the financial sector Not belonging to the financial sector Other permanent investments Belonging to the financial sector Not belonging to the financial sector Others Belonging to the financial sector Not belonging to the financial sector
Assets related to discontinued operations
Prepayments and other assets
Deferred charges
Differential to be amortized in acquisitions of credit portfolios Transaction costs associated with granting credit Effect from renegotiation of credit portfolio Insurance to be amortized Other deferred charges Prepayments Interest paid in advance Commissions paid in advance Advances or provisional payments of taxes Rents paid in advance Other prepayments Security deposits Employee benefits assets Plan assets to cover employee benefits Direct long-term benefits
Thursday, September 11, 2025 OFFICIAL GAZETTE 227 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Post-employment benefits
Pensions
Seniority premium
Other post-employment benefits
Deferred employee participation in profits (in favor) Estimation for non-recoverable deferred PTU Other short and long-term assets Properties, furniture and equipment Properties, furniture and equipment Land Buildings Buildings under construction Transport equipment Computing equipment Furniture Adaptations and improvements Other properties, furniture and equipment
Revaluation of properties, furniture and equipment (1) Land Buildings Buildings under construction Transport equipment Computing equipment Furniture Adaptations and improvements Other revaluations of properties, furniture and equipment
Accumulated depreciation of properties, furniture and equipment
Accumulated depreciation of properties, furniture and equipment Buildings Transport equipment Computing equipment Furniture Adaptations and improvements Other accumulated depreciations of properties, furniture and equipment
228 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Revaluation of accumulated depreciation of properties, furniture and equipment (1)
Buildings
Transport equipment
Computing equipment
Furniture
Adaptations and improvements
Other revaluations of accumulated depreciation of properties, furniture and equipment
Properties, furniture and equipment (net)
Right-of-use assets for properties, furniture and equipment Land Buildings Transport equipment Computing equipment Furniture Other properties, furniture and equipment
Depreciation of right-of-use assets for properties, furniture and equipment Land Buildings Transport equipment Computing equipment Furniture Other properties, furniture and equipment
Right-of-use assets for properties, furniture and equipment (net) Permanent investments Subsidiaries Belonging to the financial sector Not belonging to the financial sector Associates Belonging to the financial sector Not belonging to the financial sector Joint ventures Belonging to the financial sector Not belonging to the financial sector Other permanent investments Belonging to the financial sector Not belonging to the financial sector
Thursday, September 11, 2025 OFFICIAL GAZETTE 229 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Deferred income tax asset
Deferred income taxes (in favor)
Temporary differences
Tax losses
Tax credits
Estimation for non-recoverable deferred income taxes Temporary differences Tax losses Tax credits Intangible assets Intangible assets Revaluation of intangible assets (1)
Accumulated amortization of intangible assets
Accumulated amortization of intangible assets
Revaluation of accumulated amortization of intangible assets (1) Intangible assets (net)
Right-of-use assets for intangible assets
Amortization of right-of-use assets for intangible assets
Right-of-use assets for intangible assets (net) Goodwill Goodwill From subsidiaries From associates From joint ventures Revaluation of goodwill (1) From subsidiaries From associates From joint ventures LIABILITY Traditional deposits Deposits payable on demand Without interest With interest Time deposits From the general public
230 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Money market
Special funds BD
Issued credit instruments
Bank bonds
Nominal value and interest
Transaction costs
Premium or discount on placement
Securities certificates
Nominal value and interest
Transaction costs
Premium or discount on placement
Others
Nominal value and interest
Transaction costs
Premium or discount on placement
Global deposit account without activity
Interbank and other institutions loans
Payable on demand
Short-term
Loans from Bank of Mexico
Loans from multiple banking institutions
Loans from foreign banks
Loans from development banking institutions
Loans from public trusts
Loans from other institutions
Loans as agent of the federal government BD
Loans from the federal government BD
Long-term
Loans from Bank of Mexico
Loans from multiple banking institutions
Loans from foreign banks
Loans from development banking institutions
Loans from public trusts
Loans from other institutions
Loans as agent of the federal government BD
Loans from the federal government BD
Thursday, September 11, 2025 OFFICIAL GAZETTE 231 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Securities assigned for settlement
Repo creditors
Securities loan
Collaterals sold or given as guarantee
Repos
Obligation of the repo provider to return collateral to the repo taker Collaterals sold Government debt Bank debt Other debt securities Collaterals given as guarantee Securities loan
Obligation of the borrower to return securities subject to the operation to the lender
Collaterals sold
Government debt
Bank debt
Other debt securities
Capital financial instruments
Lender's obligation to return collateral to the borrower Collaterals sold Government debt Bank debt Other debt securities Capital financial instruments Derivative financial instruments Collaterals sold Government debt Bank debt Other debt securities Capital financial instruments Others Other collaterals sold Derivative financial instruments For trading purposes Futures to deliver Forward contracts to deliver Valuation Credit risk adjustment
232 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Options
Valuation
Credit risk adjustment
Swaps
Valuation
Credit risk adjustment
Credit derivative financial instruments
Valuation
Credit risk adjustment
Structured operations
Valuation
Credit risk adjustment
Packages of derivative financial instruments
Valuation
Credit risk adjustment
Counterparty credit risk adjustment
For hedging purposes
Futures to deliver
Valuation
Valuation of the hedged item
Forward contracts to deliver
Valuation
Valuation of the hedged item
Credit risk adjustment
Options
Valuation
Valuation of the hedged item
Credit risk adjustment
Swaps
Valuation
Valuation of the hedged item
Credit risk adjustment
Credit derivative financial instruments
Valuation
Valuation of the hedged item
Credit risk adjustment
Thursday, September 11, 2025 OFFICIAL GAZETTE 233 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Structured operations
Valuation
Valuation of the hedged item
Credit risk adjustment
Packages of derivative financial instruments
Valuation
Valuation of the hedged item
Credit risk adjustment
Counterparty credit risk adjustment
Valuation adjustments for hedging of financial liabilities
Obligations in securitization operations
Liabilities for administration of transferred financial assets Lease liability
Restricted application resources received from the federal government BD Other accounts payable Creditors from settlement of operations Foreign exchange sales Investments in financial instruments Repos Securities loan Derivative financial instruments Virtual assets Creditors from margin accounts
Creditors from collaterals received in cash
Operations with financial instruments
Credit operations
Operations not carried out in recognized markets (OTC) Security deposits for financial leasing operations Others Contributions payable Value added tax Other taxes and duties payable Taxes and social security contributions withheld for payment
234 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Various creditors and other accounts payable
Liabilities derived from the provision of banking services Cashier's checks Certified checks Letters of credit Drafts payable Acceptances on behalf of clients Payment orders Guarantees Custody or administration of goods Collection of social security contributions Other liabilities derived from the provision of banking services Commissions payable on ongoing operations
Exposure derived from factoring operations, discount or assignment of credit rights
Creditors from acquisition of assets
Dividends payable BM
Creditors from maintenance service
Provisions for various obligations
Fees and rents
Promotion and advertising expenses
Contributions to IPAB BM
Technology expenses
Ordered by CONDUSEF
Other provisions
Other various creditors
Liabilities related to groups of assets held for sale
Liabilities related to discontinued operations
Financial instruments that qualify as liabilities Subordinated obligations in circulation Of mandatory conversion Nominal value and interest Transaction costs Premium or discount on placement
Thursday, September 11, 2025 OFFICIAL GAZETTE 235 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Of conversion by holder's decision
Nominal value and interest
Transaction costs
Premium or discount on placement
Of conversion by issuer's decision
Nominal value and interest
Transaction costs
Premium or discount on placement
Non-convertible
Nominal value and interest
Transaction costs
Premium or discount on placement
Contributions for future capital increases pending formalization by its governing body
Others
Obligations associated with the withdrawal of components of properties, furniture and equipment
Income tax liability
Taxes incurred
Income taxes (provision)
Income taxes (adjustment for final tax)
Deferred taxes
Temporary differences
Employee benefits liability
Short-term direct benefits
Long-term direct benefits
Post-employment benefits
Pensions
Seniority premium
Other post-employment benefits
Termination benefits
Termination benefits for reasons other than restructuring Termination benefits due to restructuring
Employee participation in profits incurred
Employee participation in profits deferred
236 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Deferred credits and advance collections
Deferred credits
Commissions for granting credit
Commissions for annual fee and subsequent credit card fees Effect from renegotiation of credit portfolio
Financial income to accrue in financial leasing operations
Financial income to accrue in factoring operations, discount or assignment of credit rights
Income from purchase option at reduced price in financial leasing operations
Other incomes to apply
Excess to amortize in acquisitions of credit portfolios Other deferred credits Advance collections Interest collected in advance Commissions collected in advance Rents collected in advance
Advance collections of goods promised for sale or with reservation of ownership
Incomes to apply derived from support programs for debtors Other advance collections EQUITY Contributed capital Social capital Unpaid social capital
Increase due to updating of paid social capital (1)
Contributions for future capital increases formalized by its governing body
Increase due to updating of contributions for future capital increases formalized by its governing body (1)
Premium on sale of shares
Thursday, September 11, 2025 OFFICIAL GAZETTE 237 Credit Institutions Series R10 Reclassifications Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)
- (i)
+(ii)
Increase due to updating of premium on sale of shares (1)
Financial instruments that qualify as capital
Increase due to updating of financial instruments that qualify as capital (1)
Earned capital
Capital reserves
Legal reserve
Other reserves
Increase due to updating of capital reserves (1) Accumulated results Result of prior periods Result to apply Result from accounting changes and error corrections Increase due to updating of result of prior periods (1) Net result Other comprehensive income Valuation of trading financial instruments Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable deferred income taxes and PTU
Increase due to updating of valuation of trading financial instruments (1)
Valuation of financial instruments to collect and sell Financial instruments (securities) Valuation Effect of income taxes and deferred PTU
Estimation for non-recoverable deferred income taxes and PTU
Credit portfolio valued at fair value
Valuation
Effect of income taxes and deferred PTU
Estimation for non-recoverable deferred income taxes and PTU
238 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A) + (i) + (ii)
Increase due to update in the valuation of financial instruments to collect and sell (1)
Valuation of cash flow hedging financial instruments Valuation Effect of taxes on profit and PTU deferred Estimation for non-recoverable taxes on profit and PTU deferred
Increase due to update in the valuation of cash flow hedging financial instruments (1)
Valuation of other hedging financial instruments Valuation Effect of taxes on profit and PTU deferred Estimation for non-recoverable taxes on profit and PTU deferred
Increase due to update in the valuation of other hedging financial instruments (1)
Income and expenses related to assets held for disposal Result Effect of taxes on profit and PTU deferred Estimation for non-recoverable taxes on profit and PTU deferred
Increase due to update in income and expenses related to assets held for disposal (1)
Remedy of defined benefits to employees
Actuarial results in obligations
Valuation
Effect of taxes on profit and PTU deferred
Estimation for non-recoverable taxes on profit and PTU deferred
Result in the return of plan assets
Valuation
Effect of taxes on profit and PTU deferred
Estimation for non-recoverable taxes on profit and PTU deferred
Thursday, September 11, 2025 OFFICIAL GAZETTE 239
Credit Institutions
Series R10 Reclassifications
Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A) + (i) + (ii)
Increase due to update in the remedy of defined benefits to employees (1)
Accumulated effect by conversion
Valuation
Effect of taxes on profit and PTU deferred
Estimation for non-recoverable taxes on profit and PTU deferred
Increase due to update in the accumulated effect by conversion (1)
Result from holding non-monetary assets
By fixed asset valuation
By other non-monetary assets
Increase due to update in the result from holding non-monetary assets (1)
Participation in OCI of other entities
Valuation
Effect of taxes on profit and PTU deferred
Estimation for taxes on profit and PTU deferred
Increase due to update in participation in OCI of other entities (1)
OFF-BALANCE SHEET ACCOUNTS
Guarantees granted
Contingent assets and liabilities
Irrevoked unused credit lines
Commercial credits
Consumer credits
Housing credits
Contingent credit lines
Guarantees
Credit commitments
Unused letter of credit lines
Revocable unused credit lines
Commercial credits
Consumer credits
Housing credits
Other credit commitments
Assets in trust or mandate
Trusts
Of guarantee, investment or administration
UDIS Trusts
Trusts that place financial instruments in the national securities registry
240 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1011 Reclassifications in the Statement of Financial Position Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Financial Position (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A) + (i) + (ii)
BM real estate trust rent scheme
BM collection vehicle rent scheme
Mandates
Federal government financial agent BD
Assets in custody or administration
Assets in custody
Financial instruments issued by the entity
Financial instruments
Virtual assets
Movable and immovable assets
Others
Assets in administration
Investment banking operations on behalf of third parties Cash Financial instruments Other third-party investments Virtual assets Collaterals received by the entity Cash administered in trust Government debt Bank debt Other debt securities Equity financial instruments Others
Collaterals received and sold or pledged by the entity Government debt Bank debt Other debt securities Equity financial instruments Others
Accrued but uncollected interest derived from credit portfolio with stage 3 credit risk
Other registration accounts
Credit Institutions
(1) These concepts will be applicable under an inflationary economic environment based on what is established in Financial Information Standard B-10 "Effects of Inflation", issued by the Mexican Council of Financial Information and Sustainability Standards, A.C. (2) The balance of the concept must be integrated in accordance with the presentation standards established in criterion D-1 "Statement of Financial Position".
- The sum of movements and compensations must respect the nature of the account.
Thursday, September 11, 2025 OFFICIAL GAZETTE 241
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Interest income
Interest on cash and cash equivalents
Banks
High liquidity financial instruments
Restricted or pledged cash and cash equivalents
Interest and yields in favor from margin accounts Cash Financial instruments Other assets
Interest and yields in favor from collateral in OTC operations
Cash
Financial instruments
Other assets
Interest and yields in favor from investments in financial instruments
By negotiable financial instruments
By financial instruments to collect and sell
By financial instruments to collect principal and interest (bonds)
Interest and yields in favor in repo operations
Income from hedging operations
Income from derivative financial instruments for trading
Interest on credit portfolio with stage 1 credit risk Commercial credits Commercial credits without restriction Business or commercial activity Unsecured operations Current account credits Others
242 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Pledge operations
Facilitation or farming operations
Refinancing operations
Others
Bridge credits
Bridge credits for housing
Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
243 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Restricted commercial credits
Business or commercial activity
Unsecured operations
Current account credits
Others
Pledge operations
Facilitation or farming operations
Refinancing operations
Others
244 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Bridge credits
Bridge credits for housing
Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
245 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Unrestricted consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Restricted consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
246 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Unrestricted housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Portfolio in extension
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Restricted housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Portfolio in extension
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Credits granted as agent of the federal government BD
Interest on credit portfolio with stage 2 credit risk Commercial credits Business or commercial activity Unsecured operations
247 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Current account credits
Others
Pledge operations
Facilitation or farming operations
Refinancing operations
Others
Bridge credits
Bridge credits for housing
Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
248 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
249 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
250 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Unrestricted consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Restricted consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Unrestricted housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Portfolio in extension
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Restricted housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Portfolio in extension
Special amortization regime
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Credits granted as agent of the federal government BD
Interest on credit portfolio with stage 2 credit risk Commercial credits Business or commercial activity Unsecured operations
251 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Current account credits
Others
Pledge operations
Facilitation or farming operations
Refinancing operations
Others
Bridge credits
Bridge credits for housing
Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
252 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
253 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
254 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
255 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
256 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
257 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
258 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
259 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
260 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
261 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
262 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
263 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
264 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
265 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
266 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
267 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
268 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
269 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
270 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
271 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Remodeling or improvement with guarantee granted by development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Interest on credit portfolio with stage 3 credit risk Commercial credits Business or commercial activity Unsecured operations Current account credits Others Pledge operations Facilitation or farming operations Refinancing operations Others Bridge credits Bridge credits for housing Other bridge credits
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Mortgage guarantee operations
Credits for investment projects with own payment source
Others
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Others
Credits to non-bank financial entities
Financial leasing operations
Credits for investment projects with own payment source
Others
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Public contracting trusts
Others
Credits to state productive enterprises
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Credits to decentralized or desconcentrated organisms
Credits for investment projects with own payment source
Financial factoring, discount or assignment of credit rights operations
Financial leasing operations
Others
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable assets
Financial leasing operations
Microcredits
Other consumer credits
Housing credits
Medium and residential
Social interest
Credits acquired from INFONAVIT or FOVISSSTE
Ordinary portfolio
Special amortization regime
272 OFFICIAL GAZETTE Thursday, September 11, 2025
Credit Institutions
Series R10 Reclassifications
Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements by presentation according to accounting criteria Compensations according to accounting criteria Bank's Statement of Comprehensive Income (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS
Concept
Minimum balance catalog
Movements by presentation according to accounting criteria Compensations according to accounting criteria Comprehensive income statement of the bank (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Loans for investment projects with own payment source
Other
Governmental entities
Loans to the federal government
Loans to states and municipalities
Loans for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Public contracting trusts
Other
Loans to state productive companies
Loans for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Loans to decentralized or concentrated organisms
Loans for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Consumer loans
Credit card
Personal
Payroll
Automotive
Acquisition of movable goods
Thursday, September 11, 2025 OFFICIAL GAZETTE 251 Credit Institutions Series R10 Reclassifications Report A-1012 Reclassifications in the Comprehensive Income Statement Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum balance catalog
Movements by presentation according to accounting criteria Compensations according to accounting criteria Comprehensive income statement of the bank (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii) Financial leasing operations Microcredits Other consumer loans Housing loans Medium and residential Social interest Loans acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Special amortization regime
Remodeling or improvement with guarantee granted by the development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Income from credit portfolio valued at fair value Commercial loans Business or commercial activity Unsecured operations Loans in current account Other Pledge operations Operations of enablement or avío Refinancing operations Other Bridge loans Bridge loans to housing Other bridge loans
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Operations with mortgage guarantee
Loans for investment projects with own payment source
Other
252 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1012 Reclassifications in the Comprehensive Income Statement Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum balance catalog
Movements by presentation according to accounting criteria Compensations according to accounting criteria Comprehensive income statement of the bank (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii) Financial entities Interbank loans Financial leasing operations
Loans for investment projects with own payment source
Other
Loans to non-bank financial entities
Financial leasing operations
Loans for investment projects with own payment source
Other
Governmental entities
Loans to the federal government
Loans to states and municipalities
Loans for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Public contracting trusts
Other
Loans to state productive companies
Loans for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Loans to decentralized or concentrated organisms
Loans for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Consumer loans
Credit card
Personal
Payroll
Automotive
Acquisition of movable goods
Financial leasing operations
Microcredits
Other consumer loans
Housing loans
Medium and residential
Social interest
Loans acquired from
INFONAVIT or FOVISSSTE
Remodeling or improvement with guarantee granted by the development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Effect from renegotiation of credit portfolio
254 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1012 Reclassifications in the Comprehensive Income Statement Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum balance catalog
Movements by presentation according to accounting criteria Compensations according to accounting criteria Comprehensive income statement of the bank (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii) Bridge loans Bridge loans to housing Other bridge loans
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Operations with mortgage guarantee
Loans for investment projects with own payment source
Other
Financial entities
Interbank loans
Financial leasing operations
Loans for investment projects with own payment source
Other
Loans to non-bank financial entities
Financial leasing operations
Loans for investment projects with own payment source
Other
Governmental entities
Loans to the federal government
Loans to states and municipalities
Loans for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Public contracting trusts
Other
Thursday, September 11, 2025 OFFICIAL GAZETTE 255 Credit Institutions Series R10 Reclassifications Report A-1012 Reclassifications in the Comprehensive Income Statement Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum balance catalog
Movements by presentation according to accounting criteria Compensations according to accounting criteria Comprehensive income statement of the bank (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii) Loans to state productive companies
Loans for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Loans to decentralized or concentrated organisms
Loans for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Consumer loans
Credit card
Personal
Payroll
Automotive
Acquisition of movable goods
Financial leasing operations
Microcredits
Other consumer loans
Housing loans
Medium and residential
Social interest
Loans acquired from
INFONAVIT or FOVISSSTE
Remodeling or improvement with guarantee granted by the development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Effect from renegotiation of credit portfolio
256 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1012 Reclassifications in the Comprehensive Income Statement Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum balance catalog
Movements by presentation according to accounting criteria Compensations according to accounting criteria Comprehensive income statement of the bank (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Premiums in favor in securities lending operations
Premiums from debt placement
Credit instruments issued
Financial instruments that qualify as liabilities
Dividends from financial instruments that qualify as equity financial instruments
Profit from revaluation
Profit from revaluation changes
Revaluation of indexed instruments
Revaluation of UDIS items
Revaluation of loans in VSM
Revaluation of loans in UMA
Increase from updating interest income (1)
Interest expenses
Interest on demand deposits
Interest on term deposits
Interest on interbank loans and other organizations
Interest, transaction costs and discounts associated with financial instruments that qualify as liabilities
Subordinated obligations
Of mandatory conversion
Of conversion by holder decision
Of conversion by issuer entity decision
Non-convertible
Other issued titles
Interest and yields associated from collaterals in OTC operations
Premiums paid for early redemption of financial instruments that qualify as liabilities
Interest and yields associated in repo operations
Expenses from hedging operations
Expenses from negotiation derivative financial instruments
Thursday, September 11, 2025 OFFICIAL GAZETTE 257 Credit Institutions Series R10 Reclassifications Report A-1012 Reclassifications in the Comprehensive Income Statement Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum balance catalog
Movements by presentation according to accounting criteria Compensations according to accounting criteria Comprehensive income statement of the bank (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Premiums associated in securities lending operations
Effect from renegotiation of credit portfolio
Costs and expenses associated with credit granting Loss from revaluation Loss from revaluation changes Revaluation of indexed instruments Revaluation of UDIS items Revaluation of VSM items Revaluation of UMA items
Interest associated with the global deposit account without movements
Interest on lease liabilities
Financial effect of provisions
Increase from updating interest expenses (1)
Net monetary position result
(financial margin)
Net monetary position result from positions generating financial margin (debit balance)
Net monetary position result from positions generating financial margin (credit balance)
Increase from updating the net monetary position result (financial margin) (1)
FINANCIAL MARGIN
Preventive estimate for credit risks
Preventive estimate for credit risks derived from the qualification
Credit portfolio with Stage 1 credit risk
Commercial loans
Unrestricted commercial loans
Business or commercial activity
Unsecured operations
Loans in current account
Other
258 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1012 Reclassifications in the Comprehensive Income Statement Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum balance catalog
Movements by presentation according to accounting criteria Compensations according to accounting criteria Comprehensive income statement of the bank (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii) Pledge operations Enablement or avío operations Refinancing operations Other Bridge loans Bridge loans to housing Other bridge loans
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Operations with mortgage guarantee
Loans for investment projects with own payment source
Other
Financial entities
Interbank loans
Financial leasing operations
Loans for investment projects with own payment source
Other
Loans to non-bank financial entities
Financial leasing operations
Loans for investment projects with own payment source
Other
Governmental entities
Loans to the federal government
Loans to states and municipalities
Thursday, September 11, 2025 OFFICIAL GAZETTE 259 Credit Institutions Series R10 Reclassifications Report A-1012 Reclassifications in the Comprehensive Income Statement Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum balance catalog
Movements by presentation according to accounting criteria Compensations according to accounting criteria Comprehensive income statement of the bank (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Loans for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Public contracting trusts
Other
Loans to state productive companies
Loans for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Loans to decentralized or concentrated organisms
Loans for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Restricted commercial loans
Business or commercial activity
Unsecured operations
Loans in current account
Other
260 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1012 Reclassifications in the Comprehensive Income Statement Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum balance catalog
Movements by presentation according to accounting criteria Compensations according to accounting criteria Comprehensive income statement of the bank (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii) Pledge operations Enablement or avío operations Refinancing operations Other Bridge loans Bridge loans to housing Other bridge loans
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Operations with mortgage guarantee
Loans for investment projects with own payment source
Other
Financial entities
Interbank loans
Financial leasing operations
Loans for investment projects with own payment source
Other
Loans to non-bank financial entities
Financial leasing operations
Loans for investment projects with own payment source
Other
Governmental entities
Loans to the federal government
Loans to states and municipalities
Thursday, September 11, 2025 OFFICIAL GAZETTE 261 Credit Institutions Series R10 Reclassifications Report A-1012 Reclassifications in the Comprehensive Income Statement Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum balance catalog
Movements by presentation according to accounting criteria Compensations according to accounting criteria Comprehensive income statement of the bank (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii)
Loans for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Public contracting trusts
Other
Loans to state productive companies
Loans for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Loans to decentralized or concentrated organisms
Loans for investment projects with own payment source
Financial factoring operations, discount or assignment of credit rights
Financial leasing operations
Other
Consumer loans
Unrestricted consumer loans
Credit card
Personal
Payroll
Automotive
262 OFFICIAL GAZETTE Thursday, September 11, 2025 Credit Institutions Series R10 Reclassifications Report A-1012 Reclassifications in the Comprehensive Income Statement Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum balance catalog
Movements by presentation according to accounting criteria Compensations according to accounting criteria Comprehensive income statement of the bank (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii) Acquisition of movable goods Financial leasing operations Microcredits Other consumer loans Restricted consumer loans Credit card Personal Payroll Automotive Acquisition of movable goods Financial leasing operations Microcredits Other consumer loans Housing loans Unrestricted housing loans Medium and residential Social interest
Loans acquired from
INFONAVIT or
FOVISSSTE
Ordinary portfolio
Portfolio in extension
Special amortization regime
Remodeling or improvement with guarantee granted by the development banking or public trusts
Remodeling or improvement with guarantee of the housing sub-account
Restricted housing loans
Medium and residential
Social interest
Loans acquired from
INFONAVIT or
FOVISSSTE
Ordinary portfolio
Portfolio in extension
Thursday, September 11, 2025 OFFICIAL GAZETTE 263 Credit Institutions Series R10 Reclassifications Report A-1012 Reclassifications in the Statement of Comprehensive Income Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept
Minimum catalog balance
Movements due to presentation according to accounting criteria Compensations according to accounting criteria Statement of comprehensive income of the bank (i) (ii) (A) Debit Credit Debit Credit National currency, VSM, UMA and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii) Special amortization regime
Renovation or improvement with guarantee granted by development banking or public trusts
Renovation or improvement with guarantee from the housing sub-account
Credit grants made as an agent of the federal government BD
Credit portfolio with stage 2 credit risk
Commercial credits
Business or commercial activity
Unsecured operations
Current account credits
Other
Pledge operations
Enabling or shipping operations
Refinancing operations
Other
Bridge credits
Housing bridge credits
Other bridge credits
Financial factoring operations, discounting or assignment of credit rights
Financial leasing operations
Operations with mortgage guarantee
Credits for investment projects with own payment source
Other
Financial entities
Interbank credits
Financial leasing operations
Credits for investment projects with own payment source
Other
Governmental entities
Credits to the federal government
Credits to states and municipalities
Credits for investment projects with own payment source
Financial factoring operations, discounting or assignment of credit rights
Financial leasing operations
Public contracting trusts
Other
Credits to state-owned productive companies
Credits for investment projects with own payment source
Financial factoring operations, discounting or assignment of credit rights
Financial leasing operations
Other
Credits to decentralized or deconcentrated organisms
Credits for investment projects with own payment source
Financial factoring operations, discounting or assignment of credit rights
Financial leasing operations
Other
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Lineage: In force
Source: Secretaria de Hacienda y Credito Publico — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
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