2025-09-03 | DOF 5767173Added
The National Banking and Securities Commission modifies the General Provisions applicable to brokerage houses by substituting Annex 5 and specific series of Annex 9, while repealing the A-1811 regulatory report. These changes incorporate accounting standards for valuing non-short-term capital investments to reduce earnings volatility and ensure convergence with Financial Reporting Standards. The modifications take effect on January 1, 2026, requiring compliance with Financial Reporting Standard B-1 for accounting changes.
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