Resolution modifying general provisions applicable to general warehouse receipts, exchange houses, credit unions and multiple-object financial societies

DOF: 18/12/2017

RESOLUTION modifying the general provisions applicable to general warehouses, exchange houses, credit unions and multiple-object financial societies regulated

A seal with the National Coat of Arms appears at the margin, which reads: United Mexican States.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of articles 52, first paragraph of the General Law of Auxiliary Credit Organizations and Activities, 65 of the Credit Unions Law, as well as 4, fractions XXXVI and XXXVIII, 16, fraction I of the National Banking and Securities Commission Law, and

CONSIDERING

That it is necessary to expand the circumstances under which general warehouses, exchange houses and credit unions may request authorization from the National Banking and Securities Commission for special accounting records, with the aim of continuing to ensure their solvency and financial stability,

has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO GENERAL WAREHOUSES, EXCHANGE HOUSES, CREDIT UNIONS AND MULTIPLE-OBJECT FINANCIAL SOCIETIES REGULATED

SOLE ARTICLE.- Article 9, second and third paragraphs of the "General provisions applicable to general warehouses, exchange houses, credit unions and multiple-object financial societies regulated", published in the Official Gazette of the Federation on January 19, 2009 and modified by resolutions published in said dissemination medium on July 1 and 30, 2009, February 18, 2010, February 4, April 11 and December 22, 2011, February 3 and June 27, 2012, January 31, 2013, December 3, 2014, January 8 and 12, May 19, October 19 and 28, 2015, January 22, May 13, September 28 and December 27, 2016, February 28, April 4, July 24, August 25, October 6 and November 10, 2017, are REFORMED, to read as follows:

" Article 9.-

. . .

Likewise, the Commission may authorize the application of special accounting records when the solvency or stability of a Financial Entity may be affected.

In all cases, Financial Entities must disclose in their financial statements, as well as in any public financial information communication: that they have authorization to apply the special accounting record in question, or a special accounting criterion in terms of the provisions of the first paragraph of this article; a broad explanation of the special criteria or accounting records applied, as well as those that should have been made in accordance with general accounting criteria; the amounts that would have been recorded and presented both in the balance sheet and in the income statement had they not had authorization to apply the special criterion or accounting record, and a detailed explanation of the concepts and amounts for which the accounting impact was made, among others. In the case of annual financial statements, such disclosure must be made through a specific note to these.

. . . "

TRANSITORY

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

Respectfully

Mexico City, December 8, 2017. - The President of the National Banking and Securities Commission, Jaime González Aguadé.- Signature.

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