Resolution modifying general provisions establishing accounting criteria for participants in the derivatives contract market

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DOF: 06/07/2026

RESOLUTION that modifies the General Provisions establishing the accounting criteria to which participants in the derivatives contract market will be subject

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

The National Banking and Securities Commission, based on what is provided by articles 205, second paragraph of the Securities Market Law; 98 Bis; 99, first paragraph of the Credit Institutions Law; 19, fractions XIV and XV and 24 of the National Law to Eliminate Bureaucratic Procedures; as well as 4, fractions II, III, V, XXXVI and XXXVIII; 14; 16, fractions I and XVII of the Law of the National Banking and Securities Commission, and

CONSIDERING

That, on July 25, 2025, the "Resolution that modifies the General Provisions establishing the accounting criteria to which participants in the derivatives contract market will be subject" was published in the Official Gazette of the Federation, through which adjustments were made to the regulations regarding special accounting criteria and special accounting records, with the objective of providing legal certainty regarding natural phenomena that update the assumption for their authorization and the requirements they must meet to demonstrate adverse impact on the solvency or liquidity of clearing houses and liquidating members, if applicable, on the stability of the financial system as a whole, or when said financial entities are carrying out financial rehabilitation or corporate restructuring processes, and

That, in compliance with what is established in the "General Agreement establishing actions for simplification and administrative improvement for procedures carried out before the National Banking and Securities Commission" published in the Official Gazette of the Federation on December 31, 2025, as well as article 24, second paragraph of the National Law to Eliminate Bureaucratic Procedures, it is necessary to modify the "General Provisions establishing the accounting criteria to which participants in the derivatives contract market will be subject" to establish the application formats for procedures related to the authorization of special accounting records and special accounting criteria, as well as to reduce the maximum response deadlines of the authority regarding such authorizations, has resolved to issue the following:

RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS ESTABLISHING THE ACCOUNTING CRITERIA TO WHICH PARTICIPANTS IN THE DERIVATIVES CONTRACT MARKET WILL BE SUBJECT

UNIQUE.- The provisions of Article FOURTH, fourth and fifth paragraphs and Article FOURTH BIS, second and third paragraphs are REFORMED, and Annex 3 of the "General Provisions establishing the accounting criteria to which participants in the derivatives contract market will be subject" published in the Official Gazette of the Federation on February 2, 2011 and modified through various resolutions is ADDED, to read as follows:

" INDEX

. . .

Chapters I and II

. . .

List of Annexes

Annex 1 and 2

. . .

Annex 3

Formats for sending information to the National Banking and Securities Commission. "

" ARTICLE FOURTH. -

. . .

. . .

. . .

The authorization request must be sent to the Commission according to the format contained in Annex 3 of these provisions, and must be signed with an autograph signature, or alternatively, by advanced or reliable electronic signature, in accordance with the Commercial Code, by the legal representative of the Clearing Houses and Liquidating Members.

The Commission will resolve the authorization request referred to in the previous paragraph, within a period of sixty business days counted from the day following its receipt. Until the respective resolution is notified, the Clearing Houses and Liquidating Members must continue using the accounting criteria established in Annexes 1 and 2 of these provisions, as applicable. After said period has elapsed without the Commission issuing or notifying the corresponding resolution, it will be understood in a negative sense and the request will be considered dismissed.

. . .

ARTICLE FOURTH BIS.- . . .

The request to obtain authorization for the application of special accounting records must be sent to the Commission according to the format contained in Annex 3 of these provisions and must be signed with an autograph signature, or alternatively, by advanced or reliable electronic signature, in accordance with the Commercial Code, by the legal representative of the Clearing Houses and Liquidating Members, and must contain at least the following:

I.

a

V.

. . .

. . .

a) and b)

. . .

The Commission will resolve the authorization request referred to in the previous paragraph, within a period of sixty business days counted from the day following its receipt.

Until the respective resolution is notified, the Clearing Houses and Liquidating Members must continue using the accounting criteria established in Annexes 1 and 2 of these provisions, as applicable. After said period has elapsed without the Commission issuing or notifying the corresponding resolution, it will be understood in a negative sense and the request will be considered dismissed. "

TRANSITORY PROVISIONS

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

SECOND.- Clearing houses and liquidating members who, prior to the entry into force of this modifying Resolution, have submitted to the Commission their authorization request in terms of what is established by provision ARTICLE FOURTH or ARTICLE FOURTH BIS, as applicable, will continue their process in accordance with what is provided in the "General Agreement establishing actions for simplification and administrative improvement for procedures carried out before the National Banking and Securities Commission" published in the Official Gazette of the Federation on December 31, 2025, in the case of those authorization requests that were entered prior to the entry into force of the aforementioned Agreement, they will be processed in accordance with the second transitory article thereof.

THIRD.- Clearing houses and liquidating members who, prior to the entry into force of this modifying Resolution, have authorization issued by the Commission in terms of what is established in provision ARTICLE FOURTH or ARTICLE FOURTH BIS, as applicable, will remain valid until the date of their conclusion.

Respectfully,

Mexico City, June 25, 2026.- President of the National Banking and Securities Commission, Ángel Cabrera Mendoza.- Initialled.

" ANNEX 3

FORMATS FOR SENDING INFORMATION TO THE NATIONAL BANKING AND SECURITIES COMMISSION

Clearing Houses and Liquidating Members must present the corresponding formats in accordance with what is established in these provisions, fully completed, as follows:

INDEX

Legal Basis

Name of Format

Article FOURTH

Request for authorization or extension of special accounting criteria to supervised financial entities when competent authorities issue declarations of emergency or natural disaster due to the occurrence of disturbing natural phenomena that generate effects on the economy and could cause an adverse impact on the solvency or liquidity of the entities and, if applicable, on the stability of the financial system.

Article FOURTH

BIS

Request for authorization of special accounting records to supervised financial entities that carry out financial rehabilitation or corporate restructuring processes, seeking their stability and correct functioning.

Request for authorization or extension of special accounting criteria to supervised financial entities when competent authorities issue declarations of emergency or natural disaster due to the occurrence of disturbing natural phenomena that generate effects on the economy and could cause an adverse impact on the solvency or liquidity of the entities and, if applicable, on the stability of the financial system

Request for authorization of special accounting records to supervised financial entities that carry out financial rehabilitation or corporate restructuring processes, seeking their stability and correct functioning

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