Resolution modifying the General Provisions applicable to Brokerage Houses

132 OFFICIAL GAZETTE Wednesday, September 3, 2025

MINISTRY OF FINANCE AND PUBLIC CREDIT

RESOLUTION modifying the General Provisions applicable to Brokerage Houses.

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

The National Banking and Securities Commission, based on the provisions of articles 205, second paragraph; 210, first and second paragraphs of the Securities Market Law; 98 Bis of the Credit Institutions Law; as well as 4, fractions III, V, XXXVI and XXXVIII and 16, fraction I of the National Banking and Securities Commission Law, and

CONSIDERING

That in accordance with the provisions of article 78 of the General Law for Regulatory Improvement and with the aim of reducing the compliance cost of this modifying resolution, the National Banking and Securities Commission, through the issuance of the “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, in order to adjust the risk parameters of probability of default and loss severity, regarding the portfolio of housing mortgage credits granted to women;

That it is necessary to make adjustments to the regulatory framework in accounting matters applicable to brokerage houses in order to incorporate the recording of the valuation of capital 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 year's result, caused by valuations not performed, and to ensure the convergence of the accounting framework with the Financial Reporting Standards;

And that, in order to provide brokerage houses with greater elements to allow them to comply with the applicable regulations, it is considered appropriate to make clarifications and adjustments to the content of the accounting and regulatory reporting criteria that these entities must observe in relation to the conceptual framework of the Financial Reporting Standards, therefore it has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO BROKERAGE HOUSES

SINGLE.- The Annex 5; as well as Annex 9, Series R01 “Minimum Catalog”, Series R10 “Reclassifications”, Series R12 “Consolidation” and Series R13 “Financial Statements”, their regulatory reports are SUBSTITUTED, and the regulatory report A-1811 from article 201, first paragraph, Series R18 “Accounts Payable”, as well as from Annex 9, is REPEALED, all of the “General Provisions applicable to Brokerage Houses”, published in the Official Gazette of the Federation on September 6, 2004 and modified through resolutions published in said dissemination medium, to read as follows:

“Article 201.- . . .
Series R01 to Series R14 . . .
Series R18 . . .
A-1811 (Repealed)
B-1821 . . .
. . .
. . .”

TRANSITORY

SINGLE.- 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 5, 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.- Rubric.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 133

“ANNEX 5
ACCOUNTING CRITERIA FOR BROKERAGE HOUSES

CONTENT

Series A. Criteria related to the general scheme of accounting for brokerage houses A - 1 Basic scheme of the set of accounting criteria applicable to brokerage houses A - 2 Application of particular standards A - 3 Application of general standards A - 4 Supplementary application to accounting criteria

Series B. Criteria related 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 Custody and administration of assets B - 7 Trusts

Series C. Criteria applicable to specific concepts C - 1 Repealed C - 2 Securitization operations C - 3 Repealed C - 4 Repealed C - 5 Repealed

Series D. Criteria related 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 BROKERAGE HOUSES

Objective

This criterion aims to define the basic scheme of the set of accounting guidelines applicable to brokerage houses (the entities).

Concepts that make up the basic structure of accounting in entities

The accounting of the entities will adhere to the structure that, for the application of the Financial Reporting Standards (FRS), was defined by the Mexican Council for Financial Reporting Standards and Sustainability, 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 FRS, except when in the judgment of the National Banking and Securities Commission (CNBV) it is necessary to apply specific regulations or a specific accounting criterion, taking into consideration that the entities carry out specialized operations.

The CNBV regulations 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 entities' financial statements, 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 well, are not expressly authorized to the entities.

134 OFFICIAL GAZETTE Wednesday, September 3, 2025

A-2 APPLICATION OF PARTICULAR STANDARDS

Objective and scope

This criterion aims to clarify the application regarding the particular standards of the FRS, as well as clarifications to them.

Financial Reporting Standards

In accordance with what is established in criterion A-1 “Basic scheme of the set of accounting criteria applicable to brokerage houses”, the entities will observe, until there is an express pronouncement by the CNBV, the particular standards contained in the bulletins or FRS detailed below, or in the FRS 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 reporting ...................................................................................... .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 Subsequent events ..................................................................................................... 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 and other 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 hedge 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 Financial instruments payable ................................................................................................ C-19 Financial instruments to collect principal and interest ................................................................ C-20 Joint control agreements ....................................................................................................... C-21

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

Wednesday, September 3, 2025 OFFICIAL GAZETTE 135

Likewise, the glossary of terms of the FRS will be applicable, regarding the FRS detailed in this paragraph.

Additionally, the entities will observe the FRS issued by the CINIF on topics not foreseen in the accounting criteria for brokerage houses, provided that:
a) they are in force; b) they are not applied in advance to their validity; c) they do not contravene the philosophy and general concepts established in the accounting criteria for brokerage houses, and d) there is no express pronouncement by the CNBV.

Clarifications to the particular standards contained in the FRS

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, when observing what is established in the previous paragraphs, must adhere to the following:

B-5 Segment reporting

The entities must, where appropriate, segregate their activities according to the minimum segments, indicated below:
a) Proprietary securities operations.- Refers to the operations carried out by the entity on its own account such as investments in securities, repos, securities lending and derivatives. Attending to their relative importance, repos may be identified as an additional operating segment or sub-segment. b) Investment fund operations.- Those in which the entities act as operators or administrators of investment funds. c) Operations on behalf of clients.- Those through which the entity participates as an intermediary in the securities market, including custody and administration of assets operations. d) Financial advisory services.- Those through which the entity provides guidance to various entities in matters of securities placement, composition of their financial structure (mergers, spin-offs) and share repurchase, among others.

B-9 Interim financial reporting

The provisions of FRS B-9 must be applicable to the 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 accordance with the General Provisions applicable to the financial information of brokerage houses published by the CNBV (the Provisions).

For the purposes of disclosing information issued at interim dates, the entities must observe the provisions regarding the disclosure of financial information contained in criterion A-3 “Application of general standards”.

B-10 Effects of inflation

Determination of the monetary position

In the case of an inflationary environment based on what is stated by FRS B-10, the entities must disclose the initial balance of the main monetary assets and liabilities that were used for the determination of the monetary position of the period, differentiating, if applicable, those that affect from those that do not affect the financial margin by intermediation.

Price index

The entities must use the value of Investment Units (UDIS) 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 FRS B-10, must be presented in the statement of comprehensive income in a specific item within the financial margin by intermediation when it comes from items of financial margin by intermediation, otherwise it will be presented within the item of other income (expenses) of the operation.

B-11 Disposal of long-lived assets and discontinued operations

The entities must disclose the breakdown of the net amount generated by discontinued operations required in FRS B-11, as well as the amount of income from continuing operations and from discontinued operations attributable to the controlling participation, instead of presenting this information in the statement of comprehensive income.

136 OFFICIAL GAZETTE Wednesday, September 3, 2025

B-15 Foreign currency translation

In the application of FRS B-15, the exchange rate to be used to establish the equivalence of the national currency with the United States dollar will be the closing exchange rate of the trading day on the date of the transaction or preparation of the financial statements, as applicable, published by the Bank of Mexico on its Internet page, www.banxico.org.mx or that which replaces it.

In the case of currencies other than the United States dollar, they must convert the respective currency to United States dollars. To carry out this conversion, they will consider the quotation that applies to 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 what is stated in the two previous paragraphs.

B-17 Determining fair value

The entities, in determining fair value, will consider the following:
a) regarding the securities or financial instruments referred to in fractions I to III of article 174 of the Provisions, they will not apply what is established in this FRS, but must adhere at all times to what is established in the Second Section of Chapter One of Title Six of the Provisions; b) regarding securities or financial instruments other than those indicated in the previous clause, in addition to what is established in Section B of the Second Section of Chapter One of Title Six of the Provisions, they must consider what is established in FRS B-17.

The entities cannot 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 financial instrument to which an internal valuation model is applicable, and 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, FRS B-17 must be applied when another particular FRS or accounting criterion requires or allows fair value valuations and/or disclosures regarding the same.

C-2 Investment in financial instruments

The exception 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, referred to in paragraph 32.6 of FRS C-2, will not be applicable to the entities.

Reclassifications

The entities that carry out reclassifications of their investments in financial instruments under section 44 of FRS C-2, must inform this fact in writing to the CNBV within 10 business days following the authorization issued for such purposes by its Risk Committee, detailing the change in the business model that justifies it.

C-3 Trade and other receivables

Scope

FRS C-3 will only be applicable to the “other receivables” referred to in paragraph 20.1 of said FRS.

For the purposes of FRS C-3, receivables derived from the operations referred to in:
a) criteria B-3 “Repos” and B-4 “Securities lending”, issued by the CNBV, and b) paragraph 52 of this criterion, relating to receivables arising from operating lease operations, must not be included.

The foregoing, since the recognition, valuation, presentation and disclosure standards applicable are contemplated in the aforementioned criteria or in the corresponding FRS.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 137 C-10 Derivative financial instruments and hedging relationships In addition to the terms included in NIF C-10 and defined in the glossary contained in the NIFs, the following shall be considered:

Synthetic operations with derivative financial instruments.- Operations where 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 market conventions 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 13 of this criterion.

Likewise, entities shall observe the following criteria:

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 referring to non-derivative assets or liabilities (generally, 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, and

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 a 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 a recognized market shall be recognized and valued disaggregated by each derivative financial instrument that makes up said packages.

For 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 effected 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; when the rights are exercised by any of the parties, or when such rights are exercised in advance by the parties according to the conditions established in the same and the agreed counterpayments 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 hedging 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 risk management strategy originally documented for the specific hedging 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, and

d) the hedge must be continuously evaluated (at least quarterly), maintaining high effectiveness throughout all periods in which the designation of the hedging relationship is shown in the entity's financial information.

The requirement referred to in paragraph 42.1.2 item b) of NIF C-10 may be fulfilled by presenting the adjustment to the book value of the hedged item by the gain or loss recognized in the period's results, either:

i) in a separate line item within the asset section of the statement of financial position, during the periods of interest review of the portfolio in which the hedged item is an asset, or

ii) in a separate line item within the liability section 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 reflected in the statement of financial position, mentioned above, must be amortized in the period's results. Amortization must 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 must be based on the recalculated effective interest rate at 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 must 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 available-for-sale financial assets into a separate portfolio), in which case it will apply the following items to each of the portfolios separately;

Wednesday, September 3, 2025 OFFICIAL GAZETTE 139

b) the entity will disaggregate the portfolio into interest review periods, based on the expected dates for the same, without taking into account the contractual ones. Such disaggregation can be done in several ways, including distributing cash flows among the periods in which they are expected to occur, or distributing the principal notional amounts across all periods until the time when the review is expected to occur;

c) from this stratification, the entity will decide on the amount it wishes to cover. To this end, it will designate as the hedged item an amount of assets or liabilities (but not a net amount) of the identified portfolio, which is equal to the amount it wishes to designate as covered. This amount also determines the percentage measure that will be used to prove effectiveness;

d) the entity will designate the interest rate risk that it is covering. 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 will designate one or more hedging instruments for each interest review period;

f) using the designations made in the preceding items c) to e), the entity will 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 will measure the change in the fair value of the hedged item (according to the designation made in item c)) that is attributable to the risk covered (according to the designation made in item d)) taking as a base the expected interest review dates determined in item b). Assuming that, using the effectiveness valuation method documented by the entity, it has been determined that in reality the hedge was highly effective, the entity will 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 described in numerals i) and ii) to which this paragraph refers. It is not necessary that the change in fair value be distributed among individual assets or liabilities;

h) the entity will measure the change in the fair value of the hedging instrument or instruments (according to the designation made in item e)), and recognize it as a gain or a loss in the period's results. The fair value of the hedging instrument or instruments will be recognized as an asset or a liability in the statement of financial position, and

i) any ineffectiveness will be recognized in results as the difference between the changes in fair values mentioned in items g) and h).

Presentation in the statement of financial position

In the case of structured operations, the presentation of the portion or portions of the derivative financial instruments will be made separately from the corresponding one for the main contract, so the presentation guidelines will be followed according to the type or types of non-derivative financial assets (or financial liabilities), as well as derivative financial instruments embedded in the structured operation.

For the case of packages of derivative financial instruments that trade in a recognized market as a single instrument, said package will be presented jointly (that is, 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 in a recognized market, their presentation in the statement of financial position will 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 of 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, will be presented in the item of valuation adjustments for hedge of financial assets, or valuation adjustments for hedge of financial liabilities, as the case may be, immediately after the corresponding financial assets or financial liabilities.

140 OFFICIAL GAZETTE Wednesday, September 3, 2025

Presentation in the statement of comprehensive income

In a fair value hedge of 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 risk covered must be presented, if identifiable, where the result from the valuation of each of the hedged items is presented. If it cannot be identified, said valuation effect must 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 must be presented in the fair value valuation result).

C-13 Related parties

For the purposes of complying with the disclosure standards contained in NIF C-13, entities shall additionally consider as a related party:

a) the members of the board of directors or executive board of the controlling company or of the financial entities and companies that are part of the financial group to which, if applicable, it belongs;

b) persons other than key management personnel or relevant executives or employees whose signature can generate obligations for the entity;

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 items, as well as in NIF C-13, have command power, understood as the factual 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 that it controls.

In addition to the disclosures required by NIF C-13, entities must disclose in aggregate, through notes to the financial statements, for related party operations that may be carried out, the following information:

a) a generic description of the operations, such as:

• credits received;
• operations with financial instruments where the issuer and the holder are related parties;
• repurchase agreements;
• securities lending;
• derivative financial instruments;
• hedging operations, and
• those carried out through any person, trust, entity, or other legal figure, when the counterparty and source of payment for said operations depend on a related party;

b) any other information necessary for the understanding of the operation, and

c) the total amount of employee benefits granted to the key management personnel or relevant executives of the entity.

Only the disclosure of related party operations that represent more than 1% of the global capital of the month prior to the date of preparation of the corresponding financial information is required. The global capital will be determined in accordance with the capital requirements established by the CNBV through the Provisions.

C-14 Transfer and derecognition of financial assets

Regarding the collateral received referred to in paragraph 44.7 of NIF C-14, the recipient must 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 must 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 recipient entity must 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 do so, the entity must:

a) recognize the received financial assets at their fair value, which presumably corresponds to the price agreed upon in the transfer operation. Subsequently, said assets must be valued according to the criterion corresponding in accordance with 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 counterpayments granted in the operation at their net book value (for example, considering any associated estimate) and recognize in the results of the year any unamortized item related to said counterpayments, and

d) recognize in the results of the year any difference, if any, arising from the transfer operation.

C-16 Impairment of receivable financial instruments

Estimation of expected credit losses

Entities must create for their receivables an estimate that reflects their degree of uncollectibility. Such estimate must be obtained by applying what is provided in section 42 of NIF C-16.

Regarding operations with immediate collection documents not collected referred to in criterion B-1 "Cash and cash equivalents", 15 calendar days following the date on which they have been transferred to the item that gave rise to them, they will be classified as overdue debts and their estimate must be constituted simultaneously for the total amount thereof.

When the entity uses the practical solutions referred to in paragraph 42.6 of NIF C-16, the constitution of estimates must be for the total amount of the debt and must not exceed the following deadlines:

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 will be constituted for:

a) tax balances in favor, and

b) creditable value added tax.

C-19 Payable financial instruments

Scope

For the purposes of 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.

Marketable securities liabilities

In addition to the disclosures required in NIF C-19 itself, the characteristics of the issuance of the credit titles must 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, amount amortized of discount or premium in results, amount of issuance expenses and other related expenses, and the proportion that the authorized amount bears to the issued amount.

Bank loans and loans from other organizations

Entities must disclose in notes to the financial statements the total amount of bank loans, as well as those from other organizations, indicating the type of currency, as well as the maturity terms, guarantees, and average weighted rates to which, if applicable, they are subject.

142 OFFICIAL GAZETTE Wednesday, September 3, 2025

In the case of credit lines received by the entity in which not all of the authorized amount is utilized, the unused portion thereof shall not be presented in the statement of financial position. However, entities shall disclose the unused amount through notes to the financial statements, in accordance with what is established in criterion A-3 regarding the disclosure of financial information.

Initial recognition of a financial instrument payable

The provisions 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 financial instrument payable when both rates are substantially different shall not apply.

Financial instruments payable valued at fair value

The exception for irrevocably designating at initial recognition a financial instrument payable to be subsequently valued at its fair value with effect on net income, as referred to in section 42.2 of NIF C-19, shall not apply to entities.

C-20 Financial instruments to collect principal and interest

Initial recognition of a financial instrument to collect principal and interest

The provisions 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 apply.

Option at fair value

The option to irrevocably designate at initial recognition a financial instrument to collect principal and interest, to be subsequently valued at its fair value with effect on net income, as referred to in paragraph 41.3.4 of NIF C-20, shall not apply to entities.

Loans to officials and employees

Interest arising from loans to officials and employees shall be presented in the statement of comprehensive income under the item of other income (expenses) from operations.

D-3 Employee benefits

Through notes to the financial statements, the identification of obligations for employee benefits shall be disclosed in: short-term direct benefits, long-term direct benefits, termination benefits, and post-employment benefits.

D-4 Income taxes

Regarding the disclosure required in NIF D-4 on the concepts of temporary differences, those differences related to the financial margin from intermediation and with the main operations of the entities shall additionally be disclosed.

D-5 Leases

Financial leases

For the purposes of the requirements established in paragraph 42.1.4 item c) and item d) of 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 the 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 due date of the payment, the lessor shall create the corresponding estimate, suspending the accumulation of rents, keeping its control in off-balance sheet accounts under the item of other recording accounts.

The lessor shall present the receivable account in the statement of financial position under the item of other receivables, and the lease income in the item of other income (expenses) from operations in the statement of comprehensive income.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 143

A-3 APPLICATION OF GENERAL STANDARDS

Objective and scope

The purpose of this criterion is to specify 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 the accounting criteria for brokerage houses.

Restricted assets

These are considered to be all those assets regarding which there are circumstances under which they cannot be disposed of or used, and must remain in the same item from which they originate. Likewise, those assets arising from operations that do not settle on the same day, i.e., are received with a value date different from the transaction date, shall be considered part of this category. In the case of margin accounts that entities grant to the clearing house for operations with financial derivative instruments carried out in recognized markets or exchanges, they must adhere to what is established in NIF C-10 “Financial derivative instruments and hedging relationships”.

For this type of assets, this fact and its balance by type of operation shall be disclosed in a note to the financial statements.

Goods promised for sale or with reservation of ownership

In cases where a contract for the promise of purchase or sale with reservation of ownership is entered into, the good shall be recognized as restricted, according to the type of good in question, at the same book value it had on the date of signing said contract, even if a price higher than that has been agreed upon. Said good shall follow the same valuation, presentation, and disclosure standards, in accordance with the accounting criteria corresponding to it.

Payments received in advance for the good shall be recorded in liabilities as an advance receipt.

On the date the good promised for sale or subject to purchase and sale with reservation of ownership is alienated, the profit or loss generated shall be recognized in the results of the period as other income (expenses) from operations.

In the event that the contract is rescinded, the good shall cease to be recognized as restricted, and those advance payments over which the entity may dispose or must settle in accordance with the conditions of the contract, shall be recognized in the results of the period as other income (expenses) from operations, or as other payables, as appropriate.

Settlement accounts

Regarding the active and passive operations carried out by entities, for example in matters of investments in financial instruments, repos, securities lending, and financial derivative instruments, once these reach maturity and while the corresponding settlement is not received or delivered, as agreed in the respective contract, the amount of the matured operations receivable or payable shall be recorded in settlement 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 shall be recorded in settlement accounts, until its settlement is effected. The estimate of expected credit losses corresponding to the aforementioned amounts receivable shall be determined in accordance with what is established in NIF C-16 “Impairment of financial assets receivable”.

For the purposes of the presentation of the financial statements, settlement accounts shall be presented under the item of other receivables (net) or other payables, as appropriate. The balance of debtor and creditor settlement 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”.

Regarding the operations referred to in paragraph 10, the balance receivable or payable shall be disclosed, for each type of operation from which they originate (currencies, investments in financial instruments, repos, etc.), specifying that these are operations agreed upon in which their settlement remains pending.

144 OFFICIAL GAZETTE Wednesday, September 3, 2025

Various estimates and provisions

Estimates or provisions with indefinite 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.

Trusts

When entities acquire contribution certificates or certificates, certificates of fiduciary rights, residual interests, or any other title, contract, or document that grants their holder participation in the possible excess or remainder that the trust or recipient may generate in due course, it shall 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 residual participation of a securitization vehicle shall be presented in the concept “Benefits on the remainder in securitization operations” under the item “Benefits to be received in securitization operations” of the statement of financial position.

Accrued interest

Accrued interest for the different asset or liability items shall 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, repos, securities lending, financial derivative instruments, and issued securities, shall be made on the date they economically affect the entity, regardless of the date on which they are carried out.

Disclosure of financial information

Regarding the disclosure of financial information, what is established in NIF A-1 “Conceptual Framework of the Financial Information Standards” (NIF A-1), Chapter 80 “Presentation and disclosure” shall be taken into account, with respect to the responsibility for providing information on the economic entity resting with its administration. Such 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, shall consider materiality in terms of NIF A-1, Chapter 40, that is, they shall show the most important aspects of the entity recognized accountingly as that characteristic associated with relevance indicates.

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 the 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 shall not apply to information:

a) required by the CNBV through general provisions issued for that purpose, distinct from 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 related to the determination of fair value

Entities, regarding the updated price for valuation provided by the price provider in the determination of fair value in accordance with the criterion or the corresponding NIFs, shall disclose, at a minimum, the following:

a) the level of the hierarchy of the updated 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;

Wednesday, September 3, 2025 OFFICIAL GAZETTE 145

ii. Level 2, prices obtained with Level 2 input data, and

iii. Level 3, lowest level, for those prices obtained with Level 3 input data.

b) in the event that there is any change in the valuation model, that change and the reasons for making it shall be disclosed;

c) when there are changes from one period to another in the classification of the hierarchy of the updated price for valuation regarding the same value or financial instrument:

i. the amounts of transfers between Level 1 and Level 2 of the hierarchy of the updated price for valuation, and

ii. the amounts of transfers to or from Level 3 of the hierarchy of the updated price for valuation.

d) for those updated prices for valuation classified in Level 3, a reconciliation of opening balances with closing balances shall 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 the volume or level of activity related to the 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 updated price for valuation, if any, shall be explained; and

f) the name of the price provider, which, if applicable, provided the updated price for valuation or the input data for its determination through internal valuation models.

Quantitative information shall be disclosed in tabular format, unless another format is more appropriate.

Valuation of UDIS

The value announced by the Bank of Mexico in the Official Gazette of the Federation, applicable on the date of valuation, shall be used.

A-4 SUPPLEMENTARY APPLICATION TO THE ACCOUNTING CRITERIA

Objective and scope

The purpose of this criterion is to specify the application of the standards contained in NIF A-1, Chapter 90 “Supplementarity” (NIF A-1, Chapter 90) issued by CINIF, considering that, in applying it, financial information is being prepared and presented in accordance with the accounting criteria for brokerage houses.

Definition

For the purposes of the accounting criteria for brokerage houses, the process of supplementarity applies when, in the absence of express 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, and secondarily for credit institutions, or in a broader context, of the NIFs, the bases for supplementarity provided in NIF A-1, Chapter 90, mentioned above, shall be applied, together with what is provided in the provisions of this criterion.

Other supplementary regulation

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 the accounting recognition, an optional supplementary standard belonging to any other regulatory scheme may be chosen, provided that it meets all the requirements indicated in the aforementioned NIF A-1, Chapter 90, for a supplementary standard, as well as those provided in paragraph 6 of this criterion, and supplementarity shall 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 is part of a formal and recognized set of standards.

146 OFFICIAL GAZETTE Wednesday, September 3, 2025

For the purposes of the preceding 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 of the SEC, and SEC positions regarding the Consensuses of the 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 shall not be applied in advance;

b) they must not contravene the philosophy and general concepts established in the accounting criteria applicable to brokerage houses;

c) the process of supplementarity, if any, provided within each of the standards used supplementarily shall not apply, except when such supplementarity meets the aforementioned items and has the authorization of this CNBV; and

d) the standards that have been applied in the supplementarity process shall be replaced, at the moment that a specific accounting criterion is issued by the CNBV or an NIF on the subject in which said process was applied.

Disclosure standards

Entities following the supplementary process recorded in this criterion shall communicate in writing to the vice presidency of the CNBV in charge of their supervision within 10 calendar 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 shall disclose through notes to the financial statements the information requested in the aforementioned 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 the entities.

Definitions

Cash.- It is the legal tender and foreign currency in cash, 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 transfers, and remittances in transit.

Cash equivalents.- They are short-term, highly liquid securities, easily convertible into cash that are subject to insignificant risks in their value; for example, the purchase of currencies that are not considered financial derivative instruments as established by the Bank of Mexico in the applicable regulation, as well as other cash equivalents such as immediate collection documents, minted precious metals, and highly liquid financial instruments.

Highly liquid financial instruments.- They are securities whose disposal is expected 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 securities that do not meet the assumptions provided in the two preceding paragraphs shall be subject to NIF C-2 “Investment in financial instruments”.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 147

Recognition Standards

Cash shall be initially recognized at its fair value, which is its nominal value. 6

All cash equivalents, upon initial recognition, must be valued at their fair value. 7

The returns generated by cash and cash equivalents shall be recognized in the results of the period as they accrue.

Immediate collection documents “firm” shall be recognized as follows:
a) in the case of transactions with domestic entities, they must not contain unpaid items after 2 business days from the date the operation that gave rise to them was carried out, nor those that, having been deposited in banks, have been subject to return, and b) when they correspond to transactions with foreign entities, they must be recorded as cash and cash equivalents only if they are collectible within a maximum period of 5 business days.

When the documents mentioned in the previous paragraph have not been collected within the aforementioned periods (2 or 5 days, as applicable), the amount of these shall be transferred to the item that gave rise to them, that is, if they come from various debtors, the provisions of NIF C-3 “Accounts Receivable” or NIF C-20 “Financial Instruments to Collect Principal and Interest” shall be followed.

Immediate collection documents “subject to good collection”, for transactions carried out with domestic or foreign entities, shall be recorded in off-balance sheet accounts under the heading of other registration accounts.

Currencies acquired that are agreed to be settled on a date subsequent to the date of the purchase-sale agreement shall be recognized on said agreement date as restricted cash and cash equivalents (currencies to be received), while sold currencies shall be recorded as an outflow of cash and cash equivalents (currencies to be delivered). The counterparty must be a clearing, creditor, or debtor account, as applicable, in accordance with the provisions of criterion A-3 “Application of general standards”.

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 the provisions of the standards on financial instruments, according to the business model applicable to each type of instrument.

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 entities as the first item comprising the asset, including restricted cash and cash equivalents.

In the event that an overdraft on checking accounts is reported in the 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 are maintained. Likewise, if the compensated balance of currencies to be received with currencies to be delivered, or any concept that makes up the item of cash and cash equivalents, shows a negative balance, said concept must be presented in the item of other accounts payable.

Statement of Comprehensive Income

The returns generated by deposits in financial entities, as well as the valuation 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 sale results of minted precious metals and currencies shall be grouped in the item of intermediation results, referred to in criterion D-2 “Statement of Comprehensive Income”.

148 OFFICIAL GAZETTE Wednesday, September 3, 2025

Disclosure Standards

The item of cash and cash equivalents shall be broken down through notes to the financial statements, including, as appropriate, cash, deposits in financial entities made in the country and abroad, and finally, other cash equivalents. Likewise, the following rules must be observed, as applicable:
a) when any item within the item has restrictions regarding availability or 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; b) in the event that the balance of cash and cash equivalents is presented in the liability, in terms of what is stated in paragraph 17, this fact and the causes that gave rise to it must be disclosed; c) 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 d) 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 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

The present criterion aims to define the particular standards regarding recognition, valuation, presentation, and disclosure in the financial statements of repo operations.

Repo operations that entities may carry out on behalf of third parties are contemplated in criterion B-6 “Custody and administration of assets”.

The treatment of operations that, in accordance with what is established in NIF C-14 “Transfer and Derecognition of Financial Assets”, meet the requirements to derecognize the financial assets subject to the same, in virtue that the risks, benefits, and control of said financial assets are transferred, is not the object of this criterion, therefore, the provisions of NIF C-2 “Investment in Financial Instruments” must be followed.

Definitions

Financial Asset.- A right arising from a contract, which grants 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 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.

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.- 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 counterpayments. For the purposes of repo operations, the collateral will at all times be those permitted in accordance with current regulation.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 149

Counterpayments.- 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 counterpayments 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 the same. 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, impairment of the financial asset, and collections and payments.

Equity Financial Instruments.- Any document or title originating from a contract that evidences participation or the 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 and 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 repo party (borrower) to obtain cash financing and the intention of the repo provider (lender) to invest its excess cash.

Value-Oriented Repo Operations.- Transaction motivated by the need of the repo provider to temporarily access certain specific financial instruments and the intention of the repo party to increase the returns on its investments in financial instruments.

Fixed Price at Maturity.- It is that right or obligation, as the case may be, 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 at the beginning of the operation.

Repo Party (Borrower).- That entity that receives cash, through a repo operation in which it transfers financial assets as collateral, with the obligation to reintegrate to the repo provider at the end of the operation the cash and agreed repo interest.

Repo Provider (Lender).- 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 repo party at the end of the operation and receiving the cash plus the agreed repo interest.

Repo.- Operation by means of which the repo provider acquires for a sum of money the ownership of credit titles, and obligates itself to transfer to the repo party ownership of an equal number of titles of the same species, within the agreed term and against reimbursement of the same price plus a premium. The premium remains for the benefit of the repo provider, unless otherwise agreed.

Effective Interest Rate.- It is the rate that exactly discounts the estimated future cash flows to 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 related transaction costs.

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 a collateralized financing, where the repo provider delivers cash as financing, in exchange for obtaining financial assets that serve as protection in case of default.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 150

To this extent, the financial assets granted as collateral by the repo party, 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 repo party is exposed, and therefore recognizes, said effects in its financial statements.

In contrast, those operations where economically the repo provider acquires the risks, benefits, and control of the transferred financial assets cannot be considered as repo operations, being subject to NIF C-2.

Difference from Securities Lending

Additionally, although the legal scheme of repo operations differs from that established for securities lending referred to in criterion B-4 “Securities Lending”, since repo operations foresee 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” (NIF A-1, Chapter 20), 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 repo party or the repo provider: “cash-oriented” or “value-oriented”.

In a “cash-oriented” repo, the intention of the repo party is to obtain cash financing, using financial assets as collateral for this purpose; on the other hand, the repo provider obtains a return 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 repo party.

In this sense, the repo party pays the repo provider 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). On the other hand, the repo provider achieves returns on its investment whose payment is secured through the collateral.

In a “value-oriented” repo, the intention of the repo provider is to temporarily access certain specific values possessed by the repo party (for example, if the repo provider, through a previous repo operation in which it acts as the repo party, contracted a commitment on a value similar to the object of the new operation), providing cash as collateral, which serves to mitigate the exposure risk faced by the repo party regarding the repo provider.

To this extent, the repo party pays the repo provider the agreed interest at the repo rate for the implicit financing obtained on the cash it 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 exchanged cash, so the difference between the exchanged cash and the agreed price aims to protect the counterparty exposed to the risks of the operation (for example, against market risk). If the operation is “cash-oriented”, the repo party generally grants financial assets as collateral at an agreed price lower than the market value, so its fair value is higher than the cash received; in contrast, if it is “value-oriented”, the repo provider will generally receive titles as collateral 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 regarding 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.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 151

Recognition and Valuation Standards

Repo Party (Borrower)

On the date of contracting the repo operation, acting as the repo party, the entity must recognize the inflow of cash or cash equivalents or a debtor clearing account, as well as an account payable initially measured at the agreed price, which represents the obligation to restore said cash to the repo provider.

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 period as it accrues, in accordance with the effective interest method, affecting said account payable.

With regard to the financial assets transferred to the repo provider, the provisions of the section on Collateral Granted and Received Other Than Cash of this criterion must be followed.

Repo Provider (Lender)

On the date of contracting the repo operation, acting as the repo provider, the entity must recognize the outflow of cash and cash equivalents or a creditor clearing account, recording an account receivable initially measured at the agreed price, which represents the right to recover the delivered cash.

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 period as it accrues, in accordance with the effective interest method, affecting said account receivable.

The financial assets that the repo provider has received as collateral must be treated in accordance with the following section.

Collateral Granted and Received Other Than Cash

The collateral granted by the repo party to the repo provider (other than cash) must be recognized as follows:
a) the repo provider shall recognize the received collateral in off-balance sheet accounts, following for its valuation the standards relative to custody operations of criterion B-6.

The repo party 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 “Application of general standards”, for which it will follow the valuation, presentation, and disclosure standards in accordance with the accounting criterion for brokerage houses that corresponds; b) the repo provider, upon selling the collateral or pledging it, must recognize the resources derived from the transaction, as well as an account payable for the obligation to return the collateral to the repo party (initially measured at the agreed price) which shall be valued, in the case of sale, at its fair value or, in case it is pledged in another repo operation, at its amortized cost (any difference between the price received and the value of the account payable shall be recognized in the results of the period); c) in the event that the repo party 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 repo provider must recognize in its statement of financial position the inflow of the collateral, as established in the accounting criteria for brokerage houses, according to the type of asset involved, against the account receivable referred to in paragraph 38, or in its case, if it had previously sold the collateral, it must derecognize the account payable referred to in item b), relative to the obligation to return the collateral to the repo party; d) the repo party must maintain the collateral in its statement of financial position and the repo provider must recognize it in its financial statements only in off-balance sheet accounts, with the exception of what is established in the previous item c), that is, when the risks, benefits, and control of the collateral have been transferred due to the default of the repo party, and e) the off-balance sheet accounts recognized for collateral received by the repo provider must be cancelled when the repo operation reaches maturity or there is default by the repo party.

152 DIARIO OFICIAL Wednesday, September 3, 2025

Likewise, in the case where the reporting entity (reportadora) becomes itself reported upon by entering into another repo operation with the same collateral received as guarantee for the initial operation, the interest on the repo agreed upon in the second operation must be recognized in the results of the period as it accrues, in accordance with the effective interest method, affecting the payable account valued at amortized cost referred to in subsection b) of paragraph 41.

In operations where the reporting entity sells, or otherwise delivers 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 control of said sold or guaranteed collateral, following for its valuation the norms relative to custody operations of criterion B-6.

The off-balance sheet accounts recognized for received collateral that has in turn been sold or given as guarantee by the reporting entity must be cancelled when the entity acquires the sold collateral to return it to the reported entity (reportada), or when the second operation in which the collateral was given as guarantee reaches maturity, or there is default by the counterparty.

Presentation Norms

Statement of Financial Position

The receivable or payable account, which represents the right or obligation to receive or return cash, as applicable, as well as accrued interest, shall be presented within the statement of financial position, under the item of debtors for repos or creditors for repos, as applicable.

The collateral delivered by the reported entity shall be presented as restricted according to the type of financial assets involved; while the reporting entity shall present it in off-balance sheet accounts under the item of collateral received by the entity.

The payable account referred to in subsection b) of paragraph 41, which represents the obligation of the reporting entity to return to the reported entity the collateral that it had sold or given as guarantee, shall be presented within the statement of financial position, under the item of collateral sold or given as guarantee.

The off-balance sheet accounts referred to in paragraph 43, regarding those collateral received by the reporting entity that have in turn been sold or given as guarantee (for example, other repo and securities lending operations), shall be presented under the item of collateral received and sold or delivered as guarantee by the entity.

Statement of Comprehensive Income

The accrual of interest on the repo derived from the operation, as well as that referred to in paragraph 42, shall be presented under the item of income or expenses for interest, as applicable.

The differential referred to in subsection b) of paragraph 41 that, if any, was generated by the sale shall be presented under the item of gain or loss on sale, as applicable.

The fair value measurement of the payable account referred to in subsection b) of paragraph 41, which represents the obligation of the reporting entity to return to the reported entity the collateral that it had sold, shall be presented under the item of result by valuation of financial instruments at fair value.

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 criterion, said 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 purposes of offsetting between financial assets and liabilities acting as a reporting entity, the provisions of NIF B-12 "Compensation of financial assets and financial liabilities" shall be observed.

Disclosure Norms

Entities shall disclose through notes to the financial statements, the information corresponding to repo operations in the following manner:

a) total amount of operations concluded;

b) amount of repo interest recognized in the results of the period as income or expenses, as applicable;

c) average terms in the contracting of active repo operations;

Wednesday, September 3, 2025 DIARIO OFICIAL 153

d) type and total amount by type of asset of the collateral both delivered and received;

e) of the collateral received and in turn sold or delivered as guarantee, the total amount by type of asset, and

f) the agreed rate of relevant operations.

Appendix A is normative. Its content illustrates the application of criterion B-3, with the purpose of helping to better understand its meaning.

Appendix A

Examples of application of the principles of no 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 selling price plus the normal profit that the entity delivering the collateral would have obtained, the foregoing constitutes a repo operation, and therefore, said financial asset must 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 selling price plus the normal profit that the entity delivering the collateral would have obtained, which constitutes a repo operation, and therefore, said asset must 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 selling price plus the normal profit that the entity delivering the collateral would have obtained, grants to the entity receiving said collateral the right to substitute the financial assets with others substantially similar and of fair value equivalent to that of the reported asset at the repurchase date, such operation constitutes a repo, and therefore, the asset subject to the repo must not be derecognized from the statement of financial position, since the reported entity 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 first refusal to reacquire the transferred asset at its fair value in case the acquirer subsequently sells it, such operation does not constitute a repo operation and the entity must derecognize the financial asset from the statement of financial position, in virtue that it has transferred substantially all the risks and benefits inherent to the ownership.

A4

B-4 SECURITIES LENDING

This criterion aims to define the particular norms relative to the recognition, valuation, presentation, and disclosure in the financial statements, of securities lending operations carried out by entities acting on their own account.

Securities lending operations carried out by entities on behalf of third parties are contemplated in criterion B-6 "Custody and administration of goods".

The treatment of operations that, in accordance with what is established in NIF C-14 "Transfer and derecognition of financial assets", meet the requirements to derecognize the financial assets subject to the same, in virtue that the risks, benefits, and control of said financial assets are transferred, is not the object of this criterion, therefore, the provisions of NIF C-2 "Investment in financial instruments" shall be observed.

Definitions

Financial Asset.- A right arising from a contract, which grants 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 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.

154 DIARIO OFICIAL Wednesday, September 3, 2025

Substantially Similar Financial Assets.- Those financial assets that, among others, maintain the same primary obligor, identical form and type (therefore generating 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 over it.

Collateral.- It is the safeguard constituted by an asset or group of assets to guarantee the payment of agreed counter-prestations. For purposes of securities lending operations, the collateral will at all times be those permitted in accordance with current regulation.

Counter-prestations.- 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 purposes of securities lending operations, the counter-prestations 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, 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 the one used in the calculation of the amortized cost of a financial instrument and to distribute its effective interest income or expense in the corresponding periods of the life of the financial instrument.

Premium.- It is the payment made by the borrower to the lender for the loan of its securities.

Lender.- It is the entity that transfers securities to the borrower receiving as collateral financial assets.

Securities Lending.- It is that operation in which the transfer of securities from the lender to the borrower is agreed, with the obligation to return such securities or others substantially similar on a determined date or upon request, while the borrower grants the lender a collateral.

Borrower.- It is the entity that receives securities from the lender granting as collateral financial assets.

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 the contractual cash flows and the relative transaction costs.

Fair Value.- It is 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.- These are equity financial instruments or securities susceptible to being negotiated in lending in accordance with the respective regulation.

Characteristics

Economic and Legal Substance of Securities Lending Operations

Securities lending operations for legal purposes are considered as a sale, where an agreement is established to return on a set date the securities subject to the operation. Nevertheless, the economic substance of securities lending operations consists in the borrower being able to temporarily access certain types of securities where the collateral serves to mitigate the exposure to risk that the lender faces regarding the borrower.

Wednesday, September 3, 2025 DIARIO OFICIAL 155

It is possible that, in securities lending operations, the borrower guarantees the lender for 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 the foregoing, the cash granted as collateral is restricted in the statement of financial position of the borrower, while the lender must not recognize it (other than in off-balance sheet accounts).

To 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) will be the one to recognize said effects in its financial statements.

Therefore, those operations where economically the borrower (or lender) acquires the risks, benefits, and control of the securities (or financial assets) transferred cannot be considered as securities lending operations, being subject to NIF C-2.

Difference with respect to Repo Operations

Additionally, although the legal scheme of securities lending differs from that established for repo operations referred to in criterion B-3 "Repos", since securities lending operations do not consider the reacquisition of the financial asset subject to the operation, as risks, benefits, nor control are not substantially transferred, but the return of the same to the lender, while repos provide for the commitment to reacquire said financial asset at the fixed maturity price, the accounting treatment is similar, in virtue that both operations imply the temporary transfer of financial assets in exchange for collateral.

For the foregoing and in consistency with the basic postulates referred to in NIF A-1 Chapter 20, 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 Securities Lending Operations

As previously mentioned, the intention of agreeing a securities lending operation is for the borrower to temporarily access certain specific types of securities possessed by the lender, granting as collateral financial assets, which serves to mitigate the exposure to risk that the lender faces regarding the borrower.

To this regard, in the securities lending operation, the borrower will pay the lender a premium for the loan of the subject security.

In securities lending operations, a collateral is agreed whose value is usually above the value of the subject operation.

The delivery of collateral can occur at the beginning of the operation or during the life of the securities loan regarding variations in the fair value of the granted collateral.

Recognition and Valuation Norms

Lender

On the date of contracting the securities lending operation acting as lender, regarding the value of the loan subject transferred to the borrower, it must recognize it as restricted, in accordance with what is established in criterion A-3 "Application of general norms", for which it will follow the valuation, presentation, and disclosure norms in accordance with the accounting criterion for brokerage houses that corresponds.

The amount of 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 norms relative to custody operations of criterion B-6.

156 DIARIO OFICIAL Wednesday, September 3, 2025

In the case where the lender, prior to the maturity of the securities lending operation and without default by the borrower regarding the conditions established in the contract, sells the received collateral, it must recognize the inflow of resources from the sale, as well as a payable account for the obligation to return said collateral to the borrower (measured initially at the agreed price) that will be valued at fair value. This is with the exception that the collateral is delivered as guarantee in a repo operation, for which the provisions of criterion B-3 shall be observed.

If the borrower fails to meet the conditions established in the contract, the lender must recognize the inflow of the collateral, as established in the accounting criteria for brokerage houses, 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 it had previously sold the collateral, it must derecognize the payable account referred to in the previous paragraph, which represents the obligation to return the collateral to the borrower.

The lender must maintain in its statement of financial position the value subject to the operation and the borrower must 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.

The off-balance sheet accounts recognized for financial assets received as collateral by the lender must be cancelled when the securities lending operation reaches maturity or there is default by the borrower.

In the case of securities loans where the value subject to the operation granted by the lender comes from collateral received in other transactions (for example, a repo or another securities loan), control of said collateral must be kept in off-balance sheet accounts.

The off-balance sheet accounts referred to in the previous paragraph must be cancelled when the operation in which the collateral was given as guarantee reaches maturity or there is default by the borrower.

Borrower

On the date of contracting the securities lending operation, acting as the borrowing entity regarding the value subject to the loan received, said value must be recognized in off-balance sheet accounts, following for its valuation the norms relative to custody operations of criterion B-6.

The amount of 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 must be recognized as restricted (including cash administered in trust), in accordance with what is established in criterion A-3, which will follow the valuation, presentation, and disclosure norms in accordance with the accounting criterion for brokerage houses that corresponds.

On the date that the borrower sells the value subject to the operation, it must recognize the inflow of resources from the sale, as well as a payable account for the obligation to return said value to the lender (measured initially at the agreed price) that will be valued at fair value. This is with the exception that the value subject to the operation is delivered as guarantee in a repo operation, for which the provisions of criterion B-3 shall be observed.

If the borrower fails to meet the conditions established in the contract, and therefore cannot claim the financial assets delivered as collateral, it must derecognize them from its statement of financial position (since 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 value subject to the operation to the lender.

The borrower must maintain in its statement of financial position the delivered collateral and the lender must 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, 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 for the values subject to the operation, received by the borrower, must be cancelled when the securities lending operation reaches maturity.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 157

Regarding securities lending transactions where the financial assets provided as collateral by the borrower originate from collateral received in other transactions (for example, a repo or another securities lending transaction), the control of said collateral must be maintained in off-balance sheet accounts.

The off-balance sheet accounts referred to in the preceding paragraph must be cancelled when the operation in which the collateral was pledged reaches maturity.

Presentation Standards

Statement of Financial Position

The value subject to the operation, as well as the collateral delivered, must 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, will be presented in off-balance sheet accounts under the heading of collateral received by the entity.

The premium receivable or payable will be presented under the securities lending heading of assets or liabilities, as applicable.

The payable account representing the obligation of the borrower (or lender) to return the value subject to the operation (or the collateral) to the lender (or borrower) must be presented within the statement of financial position, under the heading of collateral sold or pledged.

The off-balance sheet accounts referenced in paragraphs 36 and 45 will be presented under the heading 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 will be presented under the heading of interest income or expenses, as applicable.

The difference between the price received and the fair value of the value subject to the operation or the collateral received, if any, existing at the time of sale, will be presented under the heading of gain or loss on sales, as applicable.

The fair value measurement of the payable account representing the obligation to return the value subject to the operation or the collateral received, as applicable, will be presented under the heading of fair value results of financial instruments at fair value.

Offsetting 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, these assets and the associated liabilities shall not be offset against each other. Likewise, the entity shall not offset the income arising from the transferred financial asset with the costs and/or expenses incurred by the associated liability.

Disclosure Standards

Entities must disclose through notes to the financial statements, the information corresponding to securities lending operations in the following manner:
a) total amount of operations concluded; b) description of ongoing operations, detailing the characteristics that identify them as securities lending operations; 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 values subject to ongoing securities lending operations, delivered or received, total amount, by type of security, on which the right of sale or pledge was exercised; f) type and total amount by type of asset for both delivered and received collateral, and g) for collateral received and subsequently sold or pledged, the total amount, by type of asset.

158 OFFICIAL GAZETTE Wednesday, September 3, 2025

B-6 CUSTODY AND ADMINISTRATION OF ASSETS

This standard aims to define the specific norms regarding recognition, measurement, presentation, and disclosure in the financial statements of custody and administration of assets operations carried out by entities.

Among the administration operations subject to this standard, operations carried out by entities on behalf of third parties are included, such as the purchase and sale of financial instruments (securities) and financial derivative instruments, repos, and securities lending.

The following are not included within this standard:
a) the custody of assets that by their nature or by contractual agreement do not impose safeguarding responsibility on the entities, and b) trust operations.

Definitions

Assets in custody or administration.- Cash, cash equivalents, or financial instruments owned by third parties delivered to the entity for safeguarding 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 and exercises rights over certain assets, receiving, if applicable, a commission as consideration.

Custody operations.- Those carried out by the entity, for which it is responsible for the safeguarding of cash, cash equivalents, or financial instruments delivered to its facilities or to a subcontracted service provider, 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 at the measurement date.

Characteristics

Cash, cash equivalents, or financial instruments may be subject to custody, administration, or a combination of both. In the case of financial instruments owned by third parties, these may be sold, administered, or transferred in accordance with the conditions agreed 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 rights and contractual obligations related to the financial assets in custody or administration, and b) the definition of "asset" contained in NIF A-1, Chapter 50, "Basic elements of financial statements" is not met.

Notwithstanding the above, the entity is responsible for assets in custody or administration, and therefore assumes a risk in the event of their loss or damage.

Additionally, within the administration services that the entity may provide, are the administration, sale, and transfer operations of assets in custody or administration carried out in accordance with prior instructions from its clients. These operations include client deposits, financial instruments (securities), repos, securities lending, and financial derivative instruments.

Recognition and Measurement Standards

Since the assets subject to this standard do not represent assets of the entities, they must not form part of the rights and obligations recognized in the statement of financial position. However, an estimated amount for which the entity would be liable to its clients for any future contingency must be recognized in off-balance sheet accounts.

Income derived from custody or administration services will be recognized in the results of the period in accordance with what is established in NIF D-1 "Revenue from Contracts with Customers".

Wednesday, September 3, 2025 OFFICIAL GAZETTE 159

In the event that the entity has an obligation to the depositor for the loss or damage of the asset in custody or administration, the liability will be recognized in the entity's statement of financial position against the results of the period. The accounting recognition referred to in this paragraph will be made at the moment the entity becomes aware of such situation, regardless of any legal action by the depositor aimed at repairing the loss or damage.

Custody Operations

The determination of the measurement of the estimated amount for assets in custody, relating to financial instruments, must be made at their fair value, in accordance with what is established in NIF C-2 "Investment in Financial Instruments".

In the event that assets in custody are also under administration, they must be controlled in off-balance sheet accounts, separately from those assets received in custody.

Administration Operations

The determination of the measurement of the estimated amount for assets under administration and operations on behalf of clients will be carried out based on the operation performed in accordance with accounting criteria for brokerage houses. Among the various types of operations, the following are included:

Client Deposits

Client deposits in cash must be controlled in off-balance sheet accounts separately from those securities received in custody. The measurement will be equivalent to the amount of cash received.

Likewise, collections made for operations with client financial instruments, such as premiums for securities lending, dividends, and interest, must be recognized.

Investments in Financial Instruments, Repos, and Securities Lending

For investment operations in financial instruments carried out by entities on behalf of third parties, they must be controlled in off-balance sheet accounts and the securities received will be measured at their fair value in accordance with what is established in NIF C-2.

Regarding repo operations carried out by entities on behalf of third parties, they must be controlled in off-balance sheet accounts and the amount of financing (including accrued repo interest) as well as the associated collateral will be measured, in accordance with what is stated in standard B-3 "Repos".

In the case of securities lending operations carried out by entities on behalf of third parties, they must be controlled in off-balance sheet accounts and the values subject to the operation, the collateral associated with said operations, as well as the premium being accrued, will be measured, in accordance with what is established in standard B-4 "Securities Lending".

Financial Derivative Instruments

For operations with financial derivative instruments carried out by entities on behalf of third parties, they must be controlled in off-balance sheet accounts and measured at their fair value in accordance with what is stated in NIF C-10 "Financial Derivative Instruments and Hedge Relationships".

In the case that margin accounts are established, these must be recognized and measured at their fair value in accordance with what is established in the contract.

Presentation and Disclosure Standards

The liability arising from the obligation to the depositor for the loss or damage of the asset in custody or administration will be presented in the statement of financial position under the heading of other payables, while in the results of the period it will be presented under the heading of other income (expenses) from operations.

Custody Operations

The amount of assets in custody will be presented in off-balance sheet accounts, according to the characteristics of the asset or operation, under the headings of client financial instruments received in custody and/or client financial instruments abroad.

Administration Operations

The amount of financing granted and/or received in repos that the brokerage house carries out on behalf of its clients must be presented in off-balance sheet accounts under the heading of repo operations on behalf of clients, as debtors and/or creditors for repo operations on behalf of clients, as applicable.

160 OFFICIAL GAZETTE Wednesday, September 3, 2025

Securities lending carried out by the brokerage house on behalf of its clients must be presented in off-balance sheet accounts under the heading of securities lending operations on behalf of clients.

Operations for the purchase and sale of financial derivative instruments on behalf of clients will be presented under the headings of purchase operations of financial derivative instruments and/or sale operations of financial derivative instruments, as applicable.

Regarding collateral that the brokerage house receives or delivers on behalf of its clients, for the provision of repo, securities lending, financial derivative instruments, or other collateral received or delivered services, they will be presented under the headings of collateral received as guarantee on behalf of clients and/or collateral delivered as guarantee on behalf of clients, as applicable.

Income derived from custody or administration services recognized in the results of the period will be presented under the heading of commissions and fees charged.

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 from the activity.

Administration Operations a) amounts recognized for each type of asset under administration; b) information regarding the type of assets, and c) amount of income from the activity.

Investments in Financial Instruments, Repos, and Securities Lending a) information relating to debt securities and equity financial instruments on behalf of third parties; b) amount for each type of collateral associated with repos and securities lending; c) information regarding the nature of these operations, specifying conditions and terms that could affect them, and d) property rights and premiums received.

Financial Derivative Instruments a) amounts recognized for financial derivative instruments on behalf of clients; b) information regarding the nature of financial derivative instruments, specifying conditions and terms that could affect them, and c) amount for each type of collateral associated with financial derivative instruments.

Additionally, the amount of client deposits must be disclosed. 34

B-7 TRUSTS

This standard aims to define the specific norms regarding recognition, measurement, 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.

Definitions

Trust.- The General Law of Credit Instruments and 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 to 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 mandate operations carried out by entities in their capacity as agents.

Beneficiary.- Person who has the necessary capacity to receive the benefit that the trust implies.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 161

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.- That 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 agent undertakes to execute on behalf of the principal the legal acts that he entrusts to him".

Trusted Estate.- 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 Measurement Standards

Trusts

Entities must recognize in off-balance sheet accounts the trusted estate, attending to the responsibility that the realization or fulfillment of the object of said trusts entails for the fiduciary entity, whose commission is accepted.

In some cases, the responsibility referred to in the preceding paragraph is limited to the accounting of the trust's assets, while in other cases, it includes the recognition of assets and liabilities generated during its operation.

The measurement of the trusted estate recognized in off-balance sheet accounts will be carried out in accordance with what is provided in the accounting criteria for brokerage houses, except when it concerns the trusted estate 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 trusted estate must be measured based on the accounting standards that the National Banking and Securities Commission establishes for such purposes 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 will be recognized in results in the period in which they are known, regardless of the moment at which any legal promotion for this purpose is carried out.

In addition to the recognition referred to in the preceding paragraphs, entities must maintain special accounting for each trust contract, registering all operations carried out in it. The balances of the special accountings of each trust contract must invariably coincide with the balances of the off-balance sheet accounts in which the entity recognizes the trusted estate.

When, by the nature of the trusts established in the entity, there are assets or liabilities at its charge or in its favor, these must be recognized in the statement of financial position of said entity, as applicable.

The recognition of income from the management of trusts must be made based on what is established in NIF D-1 "Revenue from Contracts with Customers". The accumulation of said income must be suspended at the moment that its debt presents 90 or more natural days of non-payment, and may resume accumulating when the outstanding debt is fully liquidated.

While income from the management of trusts is suspended from accumulation and not collected, its control will be maintained in off-balance sheet accounts. In the event that said income is collected, it will be recognized directly in the results of the period.

Presentation Standards

Statement of Financial Position

In off-balance sheet accounts, under the heading of administered trusts, the total amount of the trusted estate will be presented, in accordance with the recognition and measurement standards provided in this standard. Likewise, accrued but uncollected income from the management of trusts must be presented in off-balance sheet accounts under the heading of other registration accounts.

Statement of Comprehensive Income

Losses borne by the entity due to incurred responsibilities will be presented under the heading of other income (expenses) from operations, while the income from the management of trusts will be included under the heading of commissions and fees charged.

Disclosure Standard

Through notes to the financial statements, the amount of income received by the entity in trust operations must be disclosed.

162 OFFICIAL GAZETTE Wednesday, September 3, 2025

C-2 SECURITIZATION OPERATIONS

Objective
The purpose of this criterion is to define the specific rules regarding the treatment in financial statements of securitization operations.

Definitions

Financial Asset.- A right arising from a contract that 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 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.

Subordinated Assets.- Those assets whose availability is conditioned on the occurrence of certain events.

Administration of Transferred Financial Assets.- A contract by which an entity provides services related to the administration of the financial assets subject to securitization operations, such as: collecting and custodian the principal and interest payments from the transferred financial assets; making payments for taxes and insurance related to said payments on behalf of the securitization vehicle; monitoring default cases or following up on credit risk attributable to the debtors of said assets; executing adjudication processes, if applicable; temporarily investing received payments pending distribution; paying commissions to guarantors and other service providers in the operation; making payments to holders of securities placed with investors through stock exchanges or recognized trading mechanisms.

Overcollateralization (Aforo).- A 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 transferred financial assets, guarantee the payment of obligations to investors, among others.

Interest Benefits.- The right to receive all or specific portions of cash flows from a trust, entity, or other figure, including participations in principal and/or interest of senior and/or subordinated debt securities, other cash flows from underlying assets, premiums, obligations, residual interest (whether in the form of debt or equity), among others.

Transferee Residual Benefits.- Interest benefits in the form of securities, contracts, or documents that grant their holder participation in the possible surplus or remainder that, if applicable, the transferee generates, such as contribution certificates, contribution certificates, fiduciary rights certificates, residual interests, among others.

Securitization.- An operation by which certain financial assets are transferred to a transferee, with the purpose that the latter issues securities to be placed with investors through stock exchanges or recognized trading mechanisms, which represent the right to receive what is established in the placement prospectus.

Transferor (Cedente).- 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 (Cesionario).- A securitization vehicle that receives a financial asset, a participation in a financial asset, or a group of financial assets from the transferor.

Equity Financial 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 whereby 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 related risks or benefits.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 163

Financial Liability.- An obligation arising from a contract that will require the use of monetary economic resources of 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 terms for the entity; or c) an obligation that will be settled with a variable number of equity instruments issued by the entity itself.

Revolving of Financial Assets in Securitization Operations.- A mechanism in securitization operations whereby the transferee agrees with the transferor, the periodic transfer of financial assets during a predetermined time (known as the revolving period), in order to maintain an adequate financial relationship between the transferred financial assets and the securities placed with investors through stock exchanges or recognized trading mechanisms, and thus comply with the obligations of the operation.

Substitution of Financial Assets in Securitization Operations.- A mechanism in securitization operations whereby the transferor substitutes one or more transferred financial assets to the transferee during a predetermined period, when any of the previously agreed circumstances occur, such as deterioration in the rating of securities, or significant defaults from the transferred financial assets.

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 proceeding from the transferred financial assets, reinvesting them in financial instruments, and providing other services associated with the assets; d) distributing benefits to holders of securities placed with investors through stock exchanges or recognized trading mechanisms, and e) distributing the residual benefits that it has the obligation to deliver, if applicable.

Characteristics

In securitization operations, the transferor may or may not transfer the risks and benefits over the financial assets to the transferee, and may also transfer or not its control. The transferee issues securities to be placed with 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, residual benefits of the transferee, rights, or derivative financial instruments.

In operations that meet the definitions, concepts, and assumptions established in NIF C-14 “Transfer and Derecognition of Financial Assets” for the derecognition of the entirety or a portion of financial assets (as applicable), the transferring entity (transferor) shall derecognize such entirety or portion of the securitized financial assets from its financial statements and recognize the considerations received or incurred in the securitization operation in accordance with what is stated in the aforementioned NIF C-14. On the other hand, the receiving entity (transferee) shall recognize such financial assets in its statement of financial position, as well as the considerations granted or received for the securitization operation in accordance with what is stated in criterion A-2 “Application of specific rules.”

If, in accordance with what is established in the previous paragraph, the definitions, concepts, and assumptions established in NIF C-14 for the derecognition of the entirety, or of a portion of financial assets based on continuous involvement, are not met, the transferring entity (transferor) shall 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 considerations received or incurred in the operation, in accordance with what is stated in the aforementioned NIF C-14. On the other hand, 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 considerations received or incurred in the operation, considering the new financial assets and the new

164 OFFICIAL GAZETTE Wednesday, September 3, 2025

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 from the placement of securities among investors against the corresponding liability for the issuance of securities), in accordance with what is stated in criterion A-2.

Additionally, in securitization operations, the transferor may grant overcollateralization (cash or cash equivalents, securities, rights, and derivative financial instruments, among others) in order to cover possible defaults by the debtors of the transferred financial asset subject to securitization, or to guarantee the payment of obligations to investors, among others.

For the granting of said overcollateralization, the transferor may or may not maintain the right to receive assets as consideration, such as, the reimbursement of the overcollateralization itself, residual benefits of the transferee, interest benefits, among others.

Likewise, regardless of the granting of overcollateralization, the transferor may receive financial assets in the form of residual benefits of the transferee and interest benefits, among others.

Operations that meet the requirements for derecognition of financial assets

Recognition and Valuation Rules

Transferor (Cedente)

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 transferring entity (transferor) shall make the accounting records indicated in the aforementioned NIF C-14 for such cases.

Regarding financial assets for which estimates of expected credit losses or similar concepts have been established, at the time of recognizing their exit from the statement of financial position, their net book value at the date of their transfer shall be considered.

Consistently with what is established in NIF C-14, the considerations received or incurred in the operation shall be recognized, considering the new financial assets and the new obligations assumed, at their fair values (such as cash or cash equivalents, interest benefits, derivative financial instruments, assets or liabilities for the administration of transferred financial assets, financial liabilities, rights over the granted overcollateralization), attending the recognition, valuation, presentation, and disclosure rules in accordance with the accounting criterion that corresponds according to the nature of the item in question.

Considerations received in the form of residual benefits of the transferee shall be recognized as benefits receivable in securitization operations and shall be maintained valued, from their initial recording, 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 residual benefits of the transferee shall, 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 “Consolidated or Combined Financial Statements”, in order to facilitate the consolidation of the transferee in the financial statements of the transferor.

For the recognition of operations that meet the requirements for derecognition of financial assets, what is established in NIF C-14 shall be attended.

Subsequent collections or recoveries related to benefits receivable in securitization operations shall be recognized attending to the nature of the items received, following the recognition, valuation, presentation, and disclosure rules in accordance with the accounting criterion that corresponds and shall be applied directly to the reduction of said benefits receivable.

Excess collections or recoveries over the amount recorded in benefits receivable in securitization operations shall be recognized attending to the nature of the items received, following the recognition, valuation, presentation, and disclosure rules in accordance with the accounting criterion that corresponds against the results of the period.

Revolving and Substitution of Financial Assets in Securitization Operations

In securitization operations in which it is agreed that the transferor may transfer additional financial assets to those initially transferred, as in the case of substitution or revolving, it shall be verified if such transfers meet 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.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 165

Administration of Transferred Assets

In case the transferor provides administration services for the transferred financial assets, an asset or liability for administration of transferred assets shall be recognized initially at its fair value as part of the initial recording 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 administration of transferred assets shall be recognized; otherwise, a liability for administration of transferred assets shall be recognized. Subsequently, said assets or liabilities for administration shall be valued at fair value, recognizing the valuation effects directly in the results of the period.

Transferee (Cesionario)

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 shall make the accounting records indicated in criterion A-2 for the recognition of financial assets, including the considerations granted or received for the securitization operation (such as: cash or cash equivalents, derivative financial instruments, financial assets, and obligations over the received overcollateralization). Subsequently, for valuation purposes, the recognition, valuation, presentation, and disclosure rules shall be attended in accordance with the accounting criterion that corresponds according to the nature of the item in question.

Regarding the placement of securities with investors through stock exchanges or recognized trading mechanisms, the transferee shall 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 “Financial Instruments Payable.”

The obligations that, if applicable, the transferee incurs, which represent the benefits on its remainder, shall be recorded as part of equity capital or equity, as applicable.

The expenses for the issuance of securities placed with investors through stock exchanges or recognized trading mechanisms incurred by the transferee shall be recorded in accordance with what is established in NIF C-19. Expenses for the concept of administration of financial assets shall be recognized in the results of the period.

Presentation Rules

Transferor (Cedente)

Statement of Financial Position

Residual benefits in securitization operations and the asset for administration of transferred financial assets shall be presented in the statement of financial position forming part of benefits receivable in securitization operations. Liabilities for administration of transferred assets shall be presented in the item of obligations in securitization operations.

The rest of the financial assets and obligations assumed from securitization operations that meet the requirements for derecognition of financial assets shall be presented in the statement of financial position in accordance with the accounting criterion that corresponds according 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 shall be presented in the item of the statement of comprehensive income that corresponds according 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 administration of transferred assets shall be presented in the statement of comprehensive income in the item of other income (expenses) of the operation, as applicable.

Excess collections or recoveries over the amount recorded in benefits receivable in securitization operations shall be presented in the item of other income (expenses) of the operation. The loss, if any, existing from the difference between the collections or recoveries and the amount recorded in benefits receivable in securitization operations shall be presented in the item of other income (expenses) of the operation.

The presentation of the effects in results for the rest of the financial assets and obligations assumed from securitization operations shall be carried out in accordance with the accounting criterion that corresponds according to the nature of the item in question.

166 DIARIO OFICIAL Wednesday, September 3, 2025

Transferee (Recipient)
Statement of Financial Position

The financial assets subject to securitization operations that meet the requirements for derecognition of financial assets by the transferor shall be presented in the statement of financial position of the transferee in accordance with the accounting criterion corresponding to the nature of the item in question. Likewise, the amount of securities placed with investors through stock exchanges or recognized trading mechanisms, subject to the securitization operation, shall be presented within liabilities in a specific item in the statement of financial position as issued credit instruments.

Obligations representing benefits on the residual interest shall be presented in the statement of financial position as part of equity or capital, as appropriate.

Statement of Comprehensive Income

The interest accrued on securities and other interest benefits placed with investors through stock exchanges or recognized trading mechanisms by the transferee, as well as issuance expenses as stated in NIF C-19, shall 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 shall be presented in the item of commissions and fees paid.

Where applicable, the presentation of effects in results for the remaining financial assets and obligations assumed arising from securitization operations that meet the requirements for derecognition of financial assets shall 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 Standards

Transferor (Transferor)

In the case of transfers of financial assets in securitization operations that do not meet the definitions, concepts, and assumptions established in NIF C-14 for derecognition of the entirety, or portion, of financial assets based on continuing involvement, the transferring entity (transferor) shall carry out the accounting records contained in the aforementioned NIF C-14 for such cases.

Transferee (Recipient)

In the case of transfers of financial assets in securitization operations that do not meet the definitions, concepts, and assumptions established in NIF C-14 for derecognition of the entirety, or portion, of financial assets based on continuing involvement, the transferee shall carry out the accounting records established in the aforementioned NIF C-14 for such cases.

Among other records, the transferee shall recognize in its statement of financial position the resources from investors for the placement of securities through stock exchanges or recognized trading mechanisms, against the corresponding financial liability for the placed securities. Likewise, the transferee shall recognize the financing granted to the transferor against the outflow of resources.

The issuance expenses of the securities placed with investors through stock exchanges or recognized trading mechanisms incurred by the transferee shall be recorded in accordance with what is established in NIF C-19. Expenses for the administration of financial assets shall be recognized in the results of the period.

Presentation Standards

Transferor (Transferor)
Statement of Financial Position

The financial assets that the transferor entity grants as guarantee or collateral in securitization operations, where applicable, shall be presented as restricted assets, according to the type of asset in question. Likewise, the financial liability corresponding to the financing received from the transferee shall be presented as part of bank loans or from other entities. The liability associated with securitization operations in which continuing involvement is maintained shall be presented in the item of obligations in securitization operations.

The remaining financial assets and obligations assumed arising from securitization operations that do not meet the requirements for derecognition of financial assets shall be presented in the statement of financial position in accordance with the accounting criterion corresponding to the nature of the item in question.

Wednesday, September 3, 2025 DIARIO OFICIAL 167

Statement of Comprehensive Income

Where applicable, the presentation of effects in results for the remaining financial assets and obligations assumed arising from securitization operations that do not meet the requirements for derecognition of financial assets shall be carried out in accordance with the accounting criterion corresponding to the nature of the item in question.

Transferee (Recipient)
Statement of Financial Position

The financial asset representing the financing granted to the transferor shall be presented within accounts receivable. Likewise, the amount of securities placed with investors through stock exchanges or recognized trading mechanisms, subject to the securitization operation, shall be presented within liabilities in a specific item in the statement of financial position.

Statement of Comprehensive Income

The interest accrued on securities and other interest benefits placed with investors through stock exchanges or recognized trading mechanisms by the transferee, as well as issuance expenses as stated in NIF C-19, shall be recognized in the results of the period as interest expenses.

Where applicable, the presentation of effects in results for the remaining financial assets and obligations assumed arising from securitization operations that do not meet the requirements for derecognition of financial assets shall 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, shall be presented in the item of commissions and fees paid.

Disclosure Standards

The following information shall be disclosed in notes to the financial statements for securitization operations:

Transferor (Transferor)

a) characteristics of the securitization operations carried out: the type of securitization entered into (whether it corresponds to a securitization that met or did not meet the requirements for derecognition of financial assets), generic type of financial assets transferred, restrictions on the transferee's rights over the transferred financial assets (mainly characteristics and amounts of restricted assets), characteristics of the pool and collateral, as well as the amounts recognized in results for these operations in the item of other income (expenses) of the operation;

b) main characteristics of the consideration received and incurred in securitization operations;

c) main characteristics of the assets and liabilities that constitute the residual interest benefits of the transferee, where applicable, as well as description of the methodology used for their valuation;

d) detailed description of the valuation methodology for the residual interest benefits of the transferee, main assumptions used, including a scenario showing valuation under adverse conditions, as well as the mention that such valuation was carried out, where applicable, under parameters consistent with formal techniques recognized in the market (revealing said parameters);

e) amount of the valuation effect recognized in results for the valuation of residual interest benefits of the transferee;

f) amount of financing received in securitization operations, as well as main conditions related to the obligations acquired for their payment (term, rate, payment methods, among others);

g) description of agreements for the revolving and substitution of transferred financial assets, where applicable;

h) description of agreements for the repurchase of transferred assets, where applicable;

i) description of rights or obligations held over the financial assets transferred that act as pool or collateral, as appropriate;

168 DIARIO OFICIAL Wednesday, September 3, 2025

j) description of agreements to provide the service of administration of transferred financial assets;

k) amount recognized in the results of the period for the fair value valuation of the asset or liability for asset administration, as well as main assumptions used for the determination of said fair value;

l) information on early liquidations of transferred or assigned financial assets, and

m) description of financial assets received as a result of the liquidation of residual interest or excesses of the transferee.

Transferee (Recipient)

a) characteristics of the interest benefits issued, subordinated or not, such as: type, amount, interest rate, term, rights and payment restrictions;

b) main characteristics of the consideration received and incurred in securitization operations;

c) credit quality rating of the securities placed with 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 comply, among other things, with the purpose 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.

This criterion aims to establish the general characteristics and structure that the statement of financial position of entities must have. Likewise, minimum guidelines are established with the purpose of homogenizing the presentation of this financial statement among entities, and in this way, facilitate its comparability.

The statement of financial position aims to present information relative to resources (assets) and sources of financing (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 off-balance-sheet items, assets, liabilities, and equity, so that the economic resources available to said entities, as well as their financial structure, can be evaluated.

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 Integrating the Statement of Financial Position

In a broad context, the concepts that integrate the statement of financial position are: assets, liabilities, and equity, understood as such to the concepts defined in NIF A-1 Chapter 50 “Basic elements of financial statements”. Likewise, the off-balance-sheet items referred to in this criterion are part of the concepts that integrate 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 off-balance-sheet items, assets, liabilities, and equity, in such a way that it reflects their degree of liquidity or exigibility from greater to lesser, as appropriate.

Wednesday, September 3, 2025 DIARIO OFICIAL 169

In this way, the minimum items that must be included in the statement of financial position are the following:

Off-balance-sheet items
Operations on behalf of third parties

• clients current accounts;
• custody operations, and
• administration operations.

Operations on own account

• contingent assets and liabilities;
• collateral received by the entity;
• collateral received and sold or delivered as guarantee by the entity, and
• other register accounts.

Assets

• cash and cash equivalents;
• margin accounts (derivative financial instruments);
• investments in financial instruments;
• debtors from repurchase agreements;
• securities lending;
• derivative financial instruments;
• valuation adjustments for hedging of financial assets;
• benefits to receive in securitization operations;
• accounts receivable (net);
• long-term assets held for sale or for distribution to owners;
• prepayments and other assets;
• property, furniture, and equipment (net);
• right-of-use assets for property, furniture, and equipment (net);
• permanent investments;
• deferred income tax asset (net);
• intangible assets (net);
• right-of-use assets for intangible assets (net), and
• goodwill.

Liabilities

• securities liabilities;
• bank loans and from other entities;
• creditors from repurchase agreements;
• securities lending;
• collateral sold or given as guarantee;
• derivative financial instruments;
• valuation adjustments for hedging of financial liabilities;
• obligations in securitization operations;
• lease liability;
• other accounts payable;
• liabilities related to groups of assets held for sale;
• financial instruments qualifying as liabilities;
• obligations associated with the removal of components of property, furniture, and equipment;
• income tax liability;
• employee benefits liability, and
• deferred credits and advance payments.

Equity

• contributed capital, and
• retained earnings.

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 cited financial statement or through notes, 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.

170 DIARIO OFICIAL Wednesday, September 3, 2025

However, certain items of the statement of financial position require special guidelines for their presentation, which are described below:

Off-balance-sheet items

Under this concept, operations carried out on behalf of third parties shall be presented, as well as those situations or events carried out on own account that, according to the definition of assets, liabilities, and equity mentioned above, should not be included within said concepts in the statement of financial position of entities, but that provide information on any of the following events:

a) contingent assets and liabilities in accordance with NIF C-9 “Provisions, contingencies, and commitments”;

b) amounts that complement the figures contained in the statement of financial position;

c) collateral received by the entity;

d) collateral received and sold or delivered as guarantee by the entity, and

e) other accounts that the entity considers necessary to facilitate accounting records or to comply with applicable legal provisions.

Margin accounts (derivative financial instruments)

Balances arising from margin accounts in cash, financial instruments, or other assets referred to in NIF C-10 “Derivative financial instruments and hedging relationships” shall be presented as part of this item.

Investments in financial instruments

The different categories of investments in financial instruments shall be presented within this item, such as negotiable financial instruments, financial instruments to collect and sell, and financial instruments to collect principal and interest (securities).

Debtors from repurchase agreements

The debtor balance arising from repurchase operations referred to in the corresponding criterion shall be presented immediately after the concept of investments in financial instruments.

Derivative financial instruments

Financial assets arising from derivative financial instruments shall 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 of 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 results of the period shall be presented in this item, immediately after the item of derivative financial instruments.

Accounts receivable (net)

Accounts receivable shall be presented, considering among others, documents issued by a trust whose issuance has not been in series or in mass, debtor liquidating accounts, debtors from margin accounts, debtors from collateral granted in cash, conditional accounts receivable, net, where applicable, of 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 shall be presented within this item, such as subsidiaries, associates, joint ventures, as well as those held for distribution, including discontinued operations, as referred to in NIF B-11 “Disposal of long-term assets and discontinued operations”.

Prepayments and other assets

Prepayments and other assets such as deferred charges and security deposits, as well as other short-term and long-term assets shall be presented as a single item in the statement of financial position. The asset for employee benefits arising in accordance with what is established in NIF D-3 “Employee benefits” shall be part of this item.

Right-of-use assets for property, furniture, and equipment (net)

These are those assets that represent the right of a lessee to use a property, furniture, or equipment during the lease term, reduced by their accumulated depreciation.

Permanent investments

Permanent investments in unconsolidated subsidiaries, associates, joint ventures, as well as other permanent investments added by goodwill, where applicable, shall be presented within this item.

Right-of-use assets for intangible assets (net)

These are those assets that represent the right of a lessee to use an intangible asset during the lease term, reduced by their accumulated amortization.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 171

Bank loans and loans from other entities
Bank loans and loans from other entities shall be grouped within a specific item, broken down into:

• short-term (amount of amortizations whose maturity period is less than or equal to one year), and
• long-term (amount of amortizations whose maturity period is greater than one year).

Collateral sold or pledged as guarantee
Collateral sold that represents the obligation to return the collateral received from the counterparty in repo operations, securities lending, derivative financial instruments, and other collateral sold, as well as collateral delivered as guarantee in repo operations, must be presented within this item in a disaggregated manner.

Derivative financial instruments
Liabilities arising from derivative financial instruments shall be presented immediately after the item of collateral sold or pledged as guarantee, disaggregated into derivative financial instruments held for trading or for hedging purposes, as applicable.

Valuation adjustments for hedging of financial liabilities In a fair value hedge of 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 results of the period shall be presented in this item, immediately after the corresponding financial liabilities.

Other payables
The following shall be part of this item, among others: clearing accounts payable, margin account payables, payables for cash collateral received, contributions payable, other payables, and other accounts payable, including in the latter overdrafts in checking accounts and the negative balance of the cash and cash equivalents item that, in accordance with criterion B-1 “Cash and cash equivalents,” must be presented as a liability.

Liabilities related to groups of assets held for sale Liabilities related to groups of long-term assets held for sale, including discontinued operations, shall be presented within this item.

Financial instruments that qualify as liabilities Contributions for future capital increases pending formalization by the Shareholders’ Meeting, 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,” shall be included in this item.

Obligations associated with the removal of components of property, plant, and equipment This item shall include obligations arising from the permanent removal from 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.”

Income tax liability
The amount corresponding to taxes incurred, as well as the amount resulting from the deferred income tax liability, determined in accordance with what is established in NIF D-4 “Income taxes,” shall be presented in this item.

Employee benefits liability
The liability arising in accordance with what is established in NIF D-3, “Employee benefits,” shall be part of this item.

Deferred credits and advance collections
This item shall be composed of deferred credits and advance collections, such as advance collections received on account of goods promised for sale or with retention of title, 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 shall be presented in a separate line, immediately after retained earnings.

Result from holding non-monetary assets
The entity shall recognize in this item the result from holding non-monetary assets unrealized, in accordance with what is established in NIF B-10 “Effects of inflation.”

172 OFFICIAL GAZETTE Wednesday, September 3, 2025

NAME OF THE BROKERAGE HOUSE
ADDRESS
STATEMENT OF FINANCIAL POSITION AS OF ___ OF _____________ OF _____ EXPRESSED IN CURRENCY OF PURCHASING POWER OF ____ OF ____ (Amounts in millions of pesos)

OFF-BALANCE SHEET ACCOUNTS
OPERATIONS FOR THIRD-PARTY ACCOUNTS
OPERATIONS FOR OWN ACCOUNT

CLIENTS CURRENT ACCOUNTS CONTINGENT ASSETS AND LIABILITIES

Client banks $ COLLATERAL RECEIVED BY THE ENTITY Dividends collected from clients " Cash administered in trust $ Interest collected from clients " Government debt " Settlement of client operations " Bank debt " Premiums collected from clients " Other debt instruments " Client currency settlements " Equity financial instruments " Margin accounts " Other $____ " Other current accounts $____

COLLATERAL RECEIVED AND SOLD OR DELIVERED AS GUARANTEE BY THE ENTITY

CUSTODY OPERATIONS
Government debt $ Client financial instruments received in custody $ Bank debt " Foreign client financial instruments "_____ Other debt instruments " Equity financial instruments " ASSET MANAGEMENT OPERATIONS Other " ____ " Repo operations for client accounts $ Securities lending operations for client accounts " Collateral received as guarantee for client accounts " Collateral delivered as guarantee for client accounts " Derivative financial instrument purchase operations

Client futures and forward contracts (notional amount) $ Client options " Client swaps " Client derivative financial instrument packages "_____ "

Derivative financial instrument sales operations Client futures and forward contracts (notional amount) $ Client options " Client swaps " Client derivative financial instrument packages "

Administered trusts "_____ " "_____

TOTALS FOR THIRD-PARTY ACCOUNTS $
_____ TOTALS FOR OWN ACCOUNT $ _____

Wednesday, September 3, 2025 OFFICIAL GAZETTE 173

NAME OF THE BROKERAGE HOUSE
ADDRESS
STATEMENT OF FINANCIAL POSITION AS OF ____ OF ______________ OF ______ EXPRESSED IN CURRENCY OF PURCHASING POWER OF _______________ OF ______ (1) (Amounts in millions of pesos)

ASSET LIABILITY AND EQUITY

CASH AND CASH EQUIVALENTS $ STOCK EXCHANGE LIABILITIES “ MARGIN ACCOUNTS (DERIVATIVE FINANCIAL INSTRUMENTS) “ BANK LOANS AND LOANS FROM OTHER ENTITIES INVESTMENTS IN FINANCIAL INSTRUMENTS Short-term “ Negotiable financial instruments $ Long-term “ “ Financial instruments to collect and sell Financial instruments to collect principal and interest (securities) (net) ““ REPO CREDITORS “ REPO DEBTORS “

SECURITIES LENDING

“ SECURITIES LENDING “
COLLATERAL SOLD OR PLEDGED AS GUARANTEE
Derivative financial instruments Repos ”
For trading “ Securities lending “
For hedging “ “ Derivative financial instruments “ Other collateral sold “ “ VALUATION ADJUSTMENTS FOR HEDGING OF FINANCIAL ASSETS “ DERIVATIVE FINANCIAL INSTRUMENTS BENEFITS TO BE RECEIVED IN SECURITIZATION OPERATIONS “ For trading “ For hedging “ “ ACCOUNTS RECEIVABLE (NET) “ VALUATION ADJUSTMENTS FOR HEDGING OF FINANCIAL LIABILITIES “ LONG-TERM ASSETS HELD FOR SALE OR FOR DISTRIBUTION TO OWNERS “ OBLIGATIONS IN SECURITIZATION OPERATIONS “ ADVANCE PAYMENTS AND OTHER ASSETS “ LEASE LIABILITY “ PROPERTY, PLANT, AND EQUIPMENT (NET) “ OTHER ACCOUNTS PAYABLE RIGHT-OF-USE ASSETS FOR PROPERTY, PLANT, AND EQUIPMENT Payables for settlement of operations “ (NET) “ Payables for margin accounts “ Payables for cash collateral received “ PERMANENT INVESTMENTS “ Contributions payable “ Other payables and miscellaneous accounts payable ““ DEFERRED INCOME TAX ASSET (NET) “ LIABILITIES RELATED TO GROUPS OF ASSETS INTANGIBLE ASSETS HELD FOR SALE (NET) “ “ RIGHT-OF-USE ASSETS FOR INTANGIBLE ASSETS (NET) “ FINANCIAL INSTRUMENTS THAT QUALIFY AS LIABILITY Subordinated debt in circulation “ Contributions for future capital increases pending formalization by the Shareholders’ Meeting “ Other “ “ OBLIGATIONS ASSOCIATED WITH THE REMOVAL OF COMPONENTS OF PROPERTY, PLANT, AND EQUIPMENT “ INCOME TAX LIABILITY “ EMPLOYEE BENEFITS LIABILITY “ DEFERRED CREDITS AND ADVANCE COLLECTIONS “ TOTAL LIABILITY $ EQUITY CONTRIBUTED EQUITY Share capital $ Contributions for future capital increases formalized by the Shareholders’ Meeting “ Share premium “ Financial instruments that qualify as equity ““ RETAINED EARNINGS Capital reserves $ Accumulated results “ Other comprehensive income Valuation of negotiable financial instruments “ Valuation of financial instruments 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 “ Accumulated effect from translation “ Result from holding non-monetary assets “ “ Share in OCI of other entities “ “ TOTAL CONTROLLING INTEREST “ TOTAL NON-CONTROLLING INTEREST “ TOTAL EQUITY $ TOTAL ASSET TOTAL LIABILITY AND EQUITY $

The concepts appearing in this statement are shown in an enumerative, non-limitative manner.
(1) This line shall be omitted if the economic environment is “non-inflationary.”

174 OFFICIAL GAZETTE Wednesday, September 3, 2025

D-2 STATEMENT OF COMPREHENSIVE INCOME
Background
Financial information must comply, among other things, with 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 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. Furthermore, minimum guidelines are established with the purpose of homogenizing the presentation of this financial statement among entities, thereby facilitating 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 such concepts as defined in NIF A-1, Chapter 50 “Basic elements of financial statements.”

Structure of the statement of comprehensive income The minimum items that the statement of comprehensive income must contain in entities are the following:

• 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 required for the presentation of the statement of comprehensive income; however, entities must disaggregate, either in the cited statement of comprehensive income or through notes to the financial statements, the content of the concepts they deem necessary to show their results to the user of the 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 preceding paragraph.

Characteristics of the items composing the structure of the statement of comprehensive income Operating result The operating result is composed of the result from services, the financial margin from intermediation, other operating income (expenses), and administrative and promotional expenses.

Result from services
The result from services is considered to include commissions and fees generated by loans received, debt placement, and the provision of services, among others, such as management, transfer, custody, or administration of resources on behalf of clients, as well as commissions paid for the performance of said services. Also presented in this item are service income derived from financial advice to brokerage house clients.

Financial margin from intermediation
The financial margin from intermediation is composed of the following concepts:
a) gain from sales; b) loss from sales; c) interest income; d) interest expense; e) result from valuation of financial instruments at fair value, and f) net monetary position result (financial margin from intermediation).

Wednesday, September 3, 2025 OFFICIAL GAZETTE 175

Gain or loss from sales
Corresponds to the gain or loss from sales of financial instruments and derivative financial instruments, currencies, minted precious metals, the result from the sale of collateral received carried out by entities, as well as transaction costs for the sale of negotiable financial instruments and derivative financial instruments.

Interest income
Considered as interest income, among others, are premiums and interest arising from financial operations, such as deposits in financial entities, margin accounts, investments in financial instruments, repo operations, derivative financial instruments, and securities lending, premiums for debt placement, as well as dividends from instruments that qualify as equity financial instruments. Similarly, interest income is considered to include valuation adjustments derived from items denominated in UDIS or in some other general price index, as well as exchange gains, provided that such items originate from positions related to income or expenses that form part of the financial margin from intermediation.

Interest expense
Considered as interest expense are transaction costs, discounts, and interest arising from stock exchange liabilities, bank loans and loans from other entities, repo operations, and securities lending, interest, transaction costs, and discounts associated with financial instruments that qualify as liabilities. In addition, expenses arising from operations with derivative financial instruments, as well as premiums paid for the early redemption of financial instruments that qualify as liabilities. Similarly, interest expense is considered to include valuation adjustments derived from items denominated in UDIS or in some other general price index, as well as exchange losses on positions, provided that such concepts originate from assets or liabilities related to expenses or income that form part of the financial margin from intermediation. Likewise, interest expense is considered to include those derived from lease liabilities and the financial effect of provisions.

Result from valuation of financial instruments at fair value This item is composed of the following concepts:
a) result from fair value valuation of negotiable financial instruments and derivative financial instruments held for trading or for hedging, valuation of the hedged item, as well as sold collateral; b) estimate of expected credit losses for investments in financial instruments, and c) result from valuation of currencies and minted precious metals.

Net monetary position result (financial margin from intermediation) The net monetary position result referred to in paragraph 10 shall be that which originates from items whose income or expenses form part of the financial margin from intermediation (in the case of an inflationary environment).

Other operating income (expenses)
Considered within other operating income (expenses) are 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) tax recoveries, and excess in benefits to be received in securitization operations; b) adjustments to the estimate of expected credit losses; c) losses; d) AMIB fees; e) donations; f) loss in custody and administration of goods; g) loss in trust operations; h) loss from impairment or effect of reversal of impairment of other long-term assets held for sale; i) interest payable on financing for asset acquisition; j) result on sale of property, plant, and equipment; k) cancellation of other liability accounts;

176 OFFICIAL GAZETTE Wednesday, September 3, 2025

l) interest receivable from loans to officials and employees; m) rental income; n) result from valuation of the asset (or liability) for administration of transferred financial assets, as well as benefits to be received in securitization operations, and o) other items of operating income (expenses). In addition to the items previously mentioned, the monetary position result, in the case of an inflationary environment, and the exchange result generated by items not related to the financial margin from intermediation of the entities shall be presented in the item of other operating income (expenses).

Administrative and promotional expenses
Administrative and promotional expenses shall be considered within the operating result, which must include all types of direct short-term benefits granted to the entity’s employees, Workers’ Profit Sharing (PTU) incurred and deferred, the net period cost derived from long-term employee benefits, fees, rents (for example, variable payments for leases, short-term leases), promotional and advertising expenses, miscellaneous taxes and fees, non-deductible expenses, technology expenses, depreciation and amortization, loss from impairment or effect of reversal of impairment of real estate and other assets in use, maintenance expenses, and other administrative and promotional expenses.

Result before income taxes
This shall be the operating result, incorporating the share 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 valuation effects of permanent investments available for sale.

Result from continuing operations
This 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
This corresponds to the result from continuing operations, increased or decreased as appropriate, by discontinued operations referred to in NIF B-11 “Disposal of long-term assets and discontinued operations.”

Comprehensive result
This corresponds to the net result increased or decreased by the OCI of the period, net of the effects of income taxes and PTU related, as well as the share in OCI of other entities. The OCI of the period shall be composed of: valuation of negotiable financial instruments, when they are non-negotiable equity instruments in the short term, valuation of financial instruments 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, accumulated effect from translation, and the result from holding non-monetary assets.

Disclosure norms
The following shall be disclosed in notes to the financial statements:
a) composition of the financial margin from intermediation, identifying by currency type the concepts that compose it, with the exception of the net monetary position result, distinguishing the type of operation from which they originate (investments in financial instruments, repos, securities lending, derivative financial instruments, sold collateral, as well as stock exchange liabilities and bank loans and loans from other entities, among others); b) amount of commissions charged disaggregated by the main products handled by the entity; c) the detail of the movements of OCI net of income taxes, corresponding to the period effect and to recycling, if any, carried out; d) the amounts of income taxes incurred and deferred, as well as PTU related to OCI, and e) the amount of basic earnings or loss per share and diluted earnings or loss per share, in the event that the entity trades on the stock exchange. The determination of both amounts must be made based on the NIF relative to earnings per share.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 177 BROKERAGE HOUSE NAME ADDRESS COMPREHENSIVE INCOME STATEMENT FOR ____________ TO _____________ OF _____ EXPRESSED IN CURRENCY OF PURCHASING POWER OF _______ OF (1) (Figures in millions of pesos) Commissions and fees charged $ Commissions and fees paid " Financial advisory income "___ Result from services " Profit from buying and selling " Loss from buying and selling " Interest income " Interest expenses " Result from valuation of financial instruments at fair value " Net monetary position result (financial margin from intermediation) "__________ Financial margin from intermediation " Other operating income (expenses) " Administration and promotion expenses " OPERATING RESULT " Participation in the net result of other entities " RESULT BEFORE TAXES ON PROFIT " Taxes on profit " RESULT FROM CONTINUING OPERATIONS " Discontinued operations " NET RESULT " Other Comprehensive Income Valuation of trading financial instruments Valuation of financial instruments to collect and sell " Valuation of financial instruments hedging cash flows " Valuation of other hedging financial instruments " Income and expenses related to assets held for disposal " Remediation of defined employee benefits " Accumulated effect from conversion " Result from 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 illustrative but not exhaustive manner.
(1) This line item will be omitted if the economic environment is "non-inflationary".

178 OFFICIAL GAZETTE Wednesday, September 3, 2025 D-3 STATEMENT OF CHANGES IN EQUITY Background The financial information must comply, among other things, with the purpose of reporting the modifications in the owners' investment during a defined accounting period, requiring the establishment, through specific criteria, of the objectives and general structure that the statement of changes in equity must have, in order to evaluate, among other issues, the profitability indices of the entity, both for a specific accounting period and cumulatively as of the date of the financial statements. Objective and scope The purpose of this criterion is to establish the general characteristics for the presentation and the structure that the statement of changes in equity of entities must have, the minimum content requirements and the general disclosure norms. The foregoing, with the purpose of standardizing the presentation of this financial statement among entities and in this way, facilitating its comparability. The statement of changes in equity aims to present the movements between the initial and final balances of contributed capital and earned capital, during an accounting period. In general and non-limiting terms, the main items that make up equity are:
a) contributed capital, which is formed by contributions from owners received by the entity and the amount of financial instruments issued by the entity that qualify as capital. They 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) earned capital, which is formed by accumulated comprehensive results, as well as by reserves created by the entity's shareholders. For the above, the basic elements of the statement of changes in equity of entities are: owner movements, reserve movements and comprehensive result, in accordance with NIF A-1, Chapter 50 "Basic elements of financial statements". The movements presented in the statement of changes in equity must be segregated into the amounts corresponding to:
a) controlling interest, which is the portion of the equity of subsidiaries that belongs to the parent company, and b) non-controlling interest, which is the portion of the equity of subsidiaries that belongs to owners other than the parent company. The purpose of this criterion is not to establish the mechanism by which the aforementioned movements are determined, as they are subject to the accounting criteria for brokerage houses or specific NIFs established regarding this matter. Structure of the statement of changes in equity The statement of changes in equity must present in a segregated manner, for each period for which it is presented, the amounts relative, if applicable, to:
a) initial balances of 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 result, and g) final balances of equity. Initial balances of equity In this line item, the book values of each of the equity items with which the entity started each period for which the statement of changes in equity is presented must be shown. Adjustments for retrospective application due to accounting changes and error corrections It corresponds to the 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, since they are adjustments to them; b) be presented in a segregated manner by the amounts affecting each equity item, and c) if applicable, be presented net of taxes on profit.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 179 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 equity net of taxes on profit. Adjusted initial balances They result from the algebraic sum of the initial balances of equity and the adjustments for retrospective application to each item individually. Owner movements They are changes to contributed capital or, if applicable, to earned capital, during an accounting period, derived from the decisions that owners make regarding their investment in the entity. Some examples of this type of movement are the following:
a) capital contributions; b) capital refunds; c) decree of dividends; d) capitalization of items from contributed capital; e) capitalization of comprehensive results; f) capitalization of reserves, and g) changes in the controlling interest that do not imply 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 in a net manner. Reserve movements In this line item, the amounts representing increases or decreases to capital reserves must be shown. Comprehensive result It refers to the increase or decrease in the earned capital of an entity derived from its operation during an accounting period, originating from net profit or loss, plus other comprehensive income. In this line item, the comprehensive result will be presented broken down into the following components:
a) net result of the period; b) other comprehensive income (OCI), and c) participation in OCI of other entities.
Likewise, the net movement of the period of the components of the comprehensive result must be presented; as net movement, it must be understood as OCI net of taxes on profit, PTU and the recycling of OCI.
Final balances of equity
The final balances of equity are determined by the algebraic sum of the adjusted initial balances of each of the equity items plus the owner movements, the reserve movements and the comprehensive result.
Presentation of the statement of changes in equity The concepts described above correspond to the minimum requirements for the presentation of the statement of changes in equity, however, entities must break down, either in the cited statement of changes in equity or through notes to the financial statements, the content of the concepts they consider necessary so that users of financial information understand the movements that affected the equity of the entities in the period. At the end of this criterion, a statement of changes in equity prepared with the minimum requirements referred to in this criterion is shown. General considerations In case of an inflationary environment, all balances and movements incorporated in the statement of changes in equity must be shown expressed in monetary units of purchasing power relative to the date of the financial statements. Disclosure norms 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 data of the dividend per share; b) the reason for the capital refunds made in the period, and c) a description of how the capital contributions of the period were made.

180 OFFICIAL GAZETTE Wednesday, September 3, 2025 BROKERAGE HOUSE NAME ADDRESS STATEMENT OF CHANGES IN EQUITY FROM ___ OF _____________ TO __ OF ____________ OF ___ EXPRESSED IN CURRENCY OF PURCHASING POWER OF _________ OF ____ (1) (Figures in millions of pesos) Concept Contributed capital Earned capital Total controlling interest Total non-controlling interest Total equity Share capital Contributions for future capital increases formalized by its shareholders' assembly Premium on sale of shares Financial instruments that qualify as capital Capital reserves Accumulated results Valuation of trading financial instruments Valuation of financial instruments to collect and sell Valuation of financial instruments hedging cash flows Valuation of other hedging financial instruments Income and expenses related to assets held for disposal Remediation of defined employee benefits Accumulated effect from conversion Result from holding non-monetary assets Participation 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 refunds Decree of dividends Capitalization of other concepts of equity Changes in controlling interest that do not imply loss of control Total RESERVE MOVEMENTS Capital reserves COMPREHENSIVE RESULT: - Net result - Other comprehensive income: Valuation of trading financial instruments Valuation of financial instruments to collect and sell Valuation of financial instruments hedging cash flows Valuation of other hedging financial instruments Income and expenses related to assets held for disposal Remediation of defined employee benefits Accumulated effect from conversion Result from holding non-monetary assets - Participation in OCI of other Entities Total Balance at ___ of __________ of ___ The concepts appearing in this statement are shown in an illustrative but not exhaustive manner. (1) This line item will be omitted if the economic environment is "non-inflationary".

Wednesday, September 3, 2025 OFFICIAL GAZETTE 181 D-4 STATEMENT OF CASH FLOWS Background Financial information must comply, among other things, with the purpose of showing the manner in which entities generate and use cash and cash equivalents, which are essential to maintain their operation, cover their obligations, as well as distribute dividends. Objective and scope The purpose of this criterion is 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 said financial statement. Likewise, minimum guidelines are established, with the purpose of standardizing the presentation of this financial statement among entities and, in this way, facilitating its comparability. The main objective of the statement of cash flows is to provide users of basic financial statements with information about cash inflows and outflows 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 collections and payments, in order to adapt to the circumstances and to the opportunities for generation and application of 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 comprehensive income statement shows the operations accrued in the same period, that is, when they are recognized accounting at the moment they economically affect the entity, regardless of the date when 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, such information is useful to verify the accuracy of forecasts made in the past of future cash flows, to analyze the relationship between profitability and net cash flows, as well as, if applicable, the effects of inflation when there is an inflationary environment. Definition of terms Financing activities.- Those related to the obtaining, as well as the remuneration and compensation of funds 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. Investment activities.- Those 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, and iii) permanent investments in financial instruments that qualify as capital. Operating activities.- Those that constitute the main source of income for the entity, include other activities that cannot be classified as investment or financing. Cash and cash equivalents.- This concept will be understood as what is established to that effect by criterion B-1 "Cash and cash equivalents". Cash inflows.- They 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 to capital by the entity's shareholders. Cash flows.- They 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, since these components are part of the management of cash and cash equivalents of the entity, rather than its
operating, investment or financing activities.

182 OFFICIAL GAZETTE Wednesday, September 3, 2025 Cash outflows.- They 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 shareholders. Nominal value.- It is the amount in monetary units expressed in bills, coins, bonds and instruments. Presentation norms 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; c) share payments to employees; d) operations negotiated with asset exchange; e) creation of reserves and any other transfer between equity accounts, and f) effects from recognition of fair value. Structure of the statement of cash flows Entities must classify and present cash flows, according to their nature, in operating, investment 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, at a minimum, the following items:
operating activities; investment 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 financing sources and, if 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, activities that intervene in the determination of its net result are included, except those that are associated either with investment or financing activities. Some examples of cash flows from operating activities are:
a) payments for the acquisition of investments in financial instruments (securities); b) payment of premiums for the acquisition of options; c) collection of premiums for the sale of options; d) cash and cash equivalents outflows for repo debtors; e) cash and cash equivalents outflows for securities lending; f) cash and cash equivalents outflows from other receivables; g) cash and cash equivalents inflows from stock exchange liabilities; h) cash and cash equivalents inflows from repo creditors; i) cash and cash equivalents inflows from securities lending; j) cash and cash equivalents inflows from sold or pledged collateral; k) collection of interest income referred to in criterion D-2 "Comprehensive Income Statement", as well as its associated principal, which come from, among others, the following concepts:

• cash and cash equivalents (with the exception of profit or loss from changes coming from this concept);
• margin accounts (derivative financial instruments);
• other receivables;
• investments in financial instruments, and
• repo debtors.

l) payments of expenses for interest as referred to in criterion D-2, as well as their associated principal, which come from, among others, the following concepts:

• stock market liabilities;
• bank loans and from other organizations;
• repo creditors, and
• financial instruments that qualify as liabilities.
  m) receipts and payments, as appropriate, of commissions and fees generated by:
• received loans;
• debt placement, and
• provision of services (purchase and sale of financial instruments, fund transfer, custody or administration of resources on behalf of clients, advice and financial intermediation, among others).
  n) receipts and payments from the purchase and sale of foreign currencies and minted precious metals, investments in financial instruments and derivative financial instruments; o) receipts and payments from securitization operations; p) receipts and payments related to derivative financial instruments for trading purposes; q) receipts and payments associated with hedging financial instruments of covered items that are classified as operating activities; r) payments for direct benefits to employees, fees, rents, promotion and advertising expenses, among other administrative expenses; s) payments of income taxes, and t) refunds of income taxes.

Income Taxes
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 of the tax derived from discontinued operations.

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) receipts from long-term financial instruments; c) payments for the acquisition of property, plant and equipment; d) receipts from the disposal of property, plant and equipment; e) payments for discontinued operations; f) receipts from discontinued operations; g) payments for the acquisition of subsidiaries; h) receipts from the disposal of subsidiaries:
i) payments for the acquisition of associates, joint ventures and other permanent investments; j) receipts from the disposal of associates, joint ventures and other permanent investments; k) receipts of dividends from permanent investments; l) payments for the acquisition of intangible assets; m) receipts from the disposal of intangible assets; n) receipts associated with hedging financial instruments of covered items that are classified as investing activities, and o) payments associated with hedging financial instruments of covered items that are classified as investing activities.

Acquisitions and Dispositions of Subsidiaries and Other Businesses Cash flows derived from acquisitions or dispositions 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, where applicable, disposal operation, instead of presenting the individual acquisition or disposal of the assets and liabilities of said businesses at the date of acquisition or disposal. Cash flows derived from acquisitions must not be offset with those from dispositions. 184 OFFICIAL GAZETTE Wednesday, September 3, 2025 Cash flows paid for the acquisition of subsidiaries and other businesses must be presented net of the cash and cash equivalents balance acquired in said operation. Cash flows received from the disposal of subsidiaries and other businesses (discontinued operations) must be presented net of the cash and cash equivalents balance disposed of in said operation. Likewise, this amount must be net of the income tax attributable to such disposal. In the case of foreign operations, this net amount must show the accumulated adjustment for conversion attributable to said operations.

Financing Activities
Cash flows destined for financing activities show the entity's capacity to return to its owners and creditors the resources they initially allocated to the entity and, where applicable, to pay them returns.
Cash flows from financing activities are, for example, the following:
a) receipts from obtaining bank loans and from other organizations; b) payments of bank loans and from other organizations; c) receipts from the issuance of the entity's own shares, net of the related issuance expenses; d) payments to owners for share capital refunds, dividends or associated with the repurchase of own shares; e) receipts from the issuance of financial instruments that qualify as equity; f) payments associated with financial instruments that qualify as equity; g) receipts from the issuance of financial instruments that qualify as liabilities, and h) payments associated with financial instruments that qualify as liabilities.

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 from conversion referred to in paragraph 43, which arise from having used 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 from exchange gains or losses on cash and cash equivalents referred to in paragraph 46, which includes the difference generated by the conversion of the initial balance of cash and cash equivalents to the closing exchange rate of the day on the closing date of the previous period, published by the Bank of Mexico on its Internet page, www.banxico.org.mx or the one that replaces it, and of the final balance of cash and cash equivalents to the closing exchange rate of the day on the closing date of the current period, published by the Bank of Mexico on the aforementioned Internet page; c) the effects on the balances of cash and cash equivalents from changes in their value resulting from fluctuations in the exchange rate and their fair value, and d) the effects from inflation associated with the balances and the cash flows and cash equivalents of any of the entities that make up the consolidated economic entity and that are 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”, Wednesday, September 3, 2025 OFFICIAL GAZETTE 185 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 way as the cash flows associated with the covered item.

Dividends
Cash flows derived from dividends received 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 received from investments in financial instruments must be presented, as well as said instruments, in operating activities; if the dividends received derive from a permanent investment in an associate entity, said 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 operations from previous periods collected or paid in the current period and for operations of the current period of deferred collection or payment into the future; likewise, it is adjusted for operations that are 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 that are considered associated with:
i. investing activities, for example, depreciation and gain or loss on the sale of property, plant and equipment, amortization of intangible assets, impairment loss of long-term assets, as well as participation in the net result of other entities;
ii. financing activities, for example, interest associated with bank loans and from other organizations.
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 receipts and payments related to investing and financing activities, that is, receipts 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 exchange rate of the day on the date on which each cash flow in question was generated, which will be the exchange rate published by the Bank of Mexico on its Internet page, 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 exchange rate of the day on the closing date of the previous period, published by the Bank of Mexico on the aforementioned Internet page, and c) the final balance of cash and cash equivalents must be converted at the closing exchange rate of the day on the closing date of the current period, published by the Bank of Mexico on the aforementioned Internet page. 186 OFFICIAL GAZETTE Wednesday, September 3, 2025 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 exchange rate of the day on the closing date of the current period, published by the Bank of Mexico on its Internet page, 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 exchange rate of the day on the closing date of the current period, published by the Bank of Mexico on the aforementioned Internet page, and c) the final balance of cash and cash equivalents must be converted at the closing exchange rate of the day on the closing date of the current period, published by the Bank of Mexico on the aforementioned Internet page. For the conversion of the cash flows of the period, for practical reasons, a representative exchange rate of the conditions existing on the dates on which 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, said exchange rate must not be used. The effect from conversion that arises from having used 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 by converting both the initial balance of cash and the cash flows of the period, at the closing exchange rate with which the final balance of cash and cash equivalents was converted.

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 exchange rate of the day published by the Bank of Mexico on its Internet page, www.banxico.org.mx or the one that replaces it, on the closing date. 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 exchange rate of the day on the date on which each flow occurred, which will be the one published by the Bank of Mexico on the aforementioned Internet page. The gain or loss from 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. Said 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, where applicable, 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 “Effects of Inflation”, the economic environment corresponds to a non-inflationary environment, entities must present their statement of cash flows expressed in nominal values, while, if said economic environment is inflationary, entities must present their statement of cash flows expressed in monetary units of purchasing power at the closing date of the current period. 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. Said cash flows must be presented expressed in monetary units of purchasing power at the closing date of the current period. When the environment of the entities has changed from non-inflationary to inflationary, the statements of cash flows of previous periods must be presented expressed in monetary units of purchasing power of the closing date of the current period. In cases where the economic environment of the entities has changed from inflationary to non-inflationary, the statements of cash flows of previous periods must be presented expressed in the monetary units of purchasing power of the last statement of cash flows presented within an inflationary environment and included in said comparative presentation. Wednesday, September 3, 2025 OFFICIAL GAZETTE 187

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 said operation must be presented as financing activities, within the consolidated statement of cash flows. This is because this operation is considered a transaction between owners.

Disclosure Standards
The following must be disclosed in 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 the restrictions on the use of funds from said loans; c) relevant operations, 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 NIFs contained in criterion A-2 “Application of particular standards”, in relation to NIF B-5 “Segment 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 operational capacity, separated from the cash flows that are essentially required to maintain the entity's operational capacity, and f) relevant 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 from 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 that are used as a hedge of financial liabilities, and
v. other relevant changes.
Likewise, the following must be disclosed with respect to acquisitions and dispositions of subsidiaries and other entities:
a) the total consideration derived from said acquisitions or dispositions, breaking down:
i) the portion of the consideration paid or received in cash and cash equivalents, and ii) the amount of cash and cash equivalents received that the acquired or disposed subsidiary or entity had at the date of acquisition or disposal; b) the amount of assets and liabilities other than cash and cash equivalents of the acquired or disposed subsidiary or entity at the date of acquisition or disposal. These amounts must be grouped by important line items, and c) the amount of the payment of income tax attributable to the dispositions of subsidiaries and other entities.

188 OFFICIAL GAZETTE Wednesday, September 3, 2025

BROKERAGE HOUSE 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 tax $
Adjustments for items associated with investment activities:
Depreciation of property, furniture, and equipment " Amortization of intangible assets " Losses or reversal of losses on impairment of long-term assets " Share in net income of other entities " Other adjustments for items associated with investment activities " Discontinued operations " Long-term assets held for sale or for distribution to owners " Adjustments for items associated with financing activities:
Interest associated with bank loans and from other organizations " Interest associated with financial instruments qualifying as liabilities " Interest on lease liabilities " Other interest " "____________ Total “____________ Changes in operating items 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 benefits receivable in securitization transactions " Change in other receivables (net) " Change in other operating assets (net) " Change in stock exchange liabilities " 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 transactions " Change in other operating liabilities " Change in hedging financial instruments (for covered items related to operating activities) " Change in employee benefit assets/liabilities " Change in other payables " Change in other provisions " Income tax refunds “ Income tax payments "_____________

Wednesday, September 3, 2025 OFFICIAL GAZETTE 189 Net cash flows from operating activities " Investing Activities Payments for long-term financial instruments $ Proceeds from long-term financial instruments " Payments for acquisition of property, furniture, and equipment " Proceeds from disposal of property, furniture, and equipment " Payments for discontinued operations " Proceeds from discontinued operations " Payments for acquisition of subsidiaries " Proceeds from disposal of subsidiaries " Payments for acquisition of associates, joint ventures, and other permanent investments " Proceeds from disposal of associates, joint ventures, and other permanent investments " Proceeds from dividends on permanent investments " Payments for acquisition of intangible assets " Proceeds from disposal of intangible assets " Proceeds associated with hedging financial instruments (for covered items related to investing activities) " Payments associated with hedging financial instruments (for covered items related to investing activities) " Other proceeds from investing activities " Other payments for investing activities " Net cash flows from investing activities " Financing Activities Proceeds from obtaining bank loans and from other organizations $ Payments of bank loans and from other organizations " Payments of lease liability " Proceeds from issuance of shares " Payments for capital repayments " Proceeds from issuance of financial instruments qualifying as equity " Payments associated with financial instruments qualifying as equity " Cash dividend payments " Payments associated with repurchase of own shares " Proceeds from issuance of financial instruments qualifying as liabilities " Payments associated with financial instruments qualifying as liabilities " Proceeds associated with hedging financial instruments (for covered items related to financing activities) " Payments associated with hedging financial instruments (for covered items related to financing activities) " Other proceeds from financing activities " Other payments for financing activities "__________ Net cash flows from financing activities " Net increase or decrease in cash and cash equivalents " Effects of 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 by way of example and not limitation. (1) This line will be omitted if the economic environment is "non-inflationary."”

190 OFFICIAL GAZETTE Wednesday, September 3, 2025 “Annex 9 Regulatory Reports of Brokerage Houses Index Series R01 Minimum Catalog Frequency A-0111 Minimum Catalog Monthly

Series R03 Investments in Securities Frequency E-0304 Allocations Daily E-0305 Orders Daily

Series R05 Receivables Frequency
A-0511 Receivables Monthly
B-0521 Breakdown of receivables Monthly
Series R07 Deferred Taxes Frequency
A-0711 Deferred Taxes Monthly

Series R10 Reclassifications Frequency
A-1011 Reclassifications in the statement of financial position Monthly A-1012 Reclassifications in the statement of comprehensive income Monthly

Series R12 Consolidation Frequency
A-1219 Consolidation of the brokerage house's statement of financial position with its subsidiaries Monthly A-1220 Consolidation of the brokerage house's statement of comprehensive income with its subsidiaries Monthly

Series R13 Financial Statements Frequency
A-1311 Statement of changes in equity Quarterly A-1316 Statement of cash flows Quarterly B-1321 Statement of financial position Monthly B-1322 Statement of comprehensive income Monthly

Series R14 Qualitative Information Frequency
A-1413 Number of accounts Monthly
A-1414 Number of employees Monthly

Series R18 Payables Frequency
A-1821 Breakdown of various creditors and other payables Monthly”

Wednesday, September 3, 2025 OFFICIAL GAZETTE 191 “SERIES R01 MINIMUM CATALOG This series consists of one (1) report, whose frequency of preparation and submission must be monthly.
REPORT
A-0111 Minimum Catalog
In this report, the closing balances of all concepts that form part of the statement of financial position and the statement of comprehensive income of the Brokerage House are requested for the period. The report is requested in two subtotals:
National currency and UDIS valued in pesos.
Foreign currency valued in pesos.
To fill out report A-0111 Minimum Catalog, the following aspects must be considered:
The report must present the institution's unconsolidated balances. The balances of all concepts presented in report A-0111 Minimum Catalog must be consistent with those entered in the applicable regulatory reports. For the case of minimum catalog concepts denominated in national currency and UDIS valued in pesos, these concepts must match the sum of the concepts provided in the regulatory reports in national currency and UDIS valued in pesos; while the concepts denominated in foreign currency valued in pesos must match the concepts provided in the other regulatory reports in foreign currency valued in pesos. Data referring to balances must be presented in national currency, foreign currency, and UDIS valued in pesos and foreign currency 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 Entities shall carry out the sending of information related to report A-0111 Minimum Catalog described above, by using the following capture format:
INFORMATION REQUESTED
SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
REPORT
SECTION FINANCIAL INFORMATION
CONCEPT
CURRENCY
DATA
Entities 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, SITI will generate an electronic receipt. The information must be sent only once and will be received assuming it meets all characteristics and specifications, whereby it cannot be modified and must be consistent 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.

192 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued OFF-BALANCE SHEET ACCOUNTS Operations on behalf of third parties Clients current accounts Client banks National currency Foreign currency Cash collateral for securities lending Dividends collected from clients Interest collected from clients Settlement of client operations For sale of securities For arbitrage For futures operations For trusts S.D. INDEVAL Premiums collected from clients Settlements with client currencies Margin accounts Credit lines granted to clients as collateral for securities lending Credit lines granted to clients as collateral for futures operations Credit lines granted to clients as collateral for options Credit lines granted to clients as collateral for share purchases Other current accounts Client investments deposited in banks Custody operations Client financial instruments received in custody Government debt Bank debt Other debt titles Equity financial instruments Commercial, industrial, and service equity financial instruments Investment fund equity financial instruments Coupons Gold and silver holdings Trusted financial instruments Client financial instruments abroad Administration operations Repo operations on behalf of clients Repo debtors on behalf of clients Repo creditors on behalf of clients Securities lending operations on behalf of clients Securities delivered in the operation Government debt Bank debt Other debt titles Equity financial instruments Securities received in the operation Government debt Bank debt Other debt titles Equity financial instruments

Wednesday, September 3, 2025 OFFICIAL GAZETTE 193 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued Collateral received as collateral on behalf of clients In repos Government debt Bank debt Other debt titles In securities lending Cash Government debt Bank debt Other debt titles Equity financial instruments Letters of credit In derivative financial instruments Government debt Bank debt Other debt titles Equity financial instruments Others Other collateral received as collateral for other operations on behalf of clients Collateral delivered as collateral on behalf of clients In repos Government debt Bank debt Other debt titles In securities lending Cash Government debt Bank debt Other debt titles Equity financial instruments Letters of credit In derivative financial instruments Government debt Bank debt Other debt titles Equity financial instruments Others Other collateral delivered as collateral for other operations on behalf of clients Purchase operations of derivative financial instruments Client futures and forward contracts (notional amount) Futures Forward contracts From options From swaps From packages of client derivative financial instruments Sale operations of derivative financial instruments Client futures and forward contracts (notional amount) Futures Forward contracts

194 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued From options From swaps From packages of client derivative financial instruments Administered trusts Own account operations Contingent assets and liabilities Collateral received by the entity Cash administered in trust Government debt Bank debt Other debt titles Equity financial instruments Others Collateral received and sold or pledged by the entity Government debt Bank debt Other debt titles Equity financial instruments Others Other registration accounts ASSET Cash and cash equivalents Cash Banks Deposits in financial entities Currencies to deliver Immediate collection documents Minted precious metals Highly liquid financial instruments Restricted or pledged cash and cash equivalents 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 Unrestricted negotiable financial instruments Government debt In position To deliver Bank debt In position To deliver Other debt titles In position To deliver

Wednesday, September 3, 2025 OFFICIAL GAZETTE 195 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued Equity financial instruments In position To deliver Restricted or pledged negotiable financial instruments in repo operations Government debt Bank debt Other debt titles Restricted or pledged negotiable financial instruments in securities lending operations Government debt Bank debt Other debt titles Equity financial instruments Restricted or pledged negotiable financial instruments (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 Unrestricted financial instruments to collect and sell Government debt In position To deliver Bank debt In position To deliver Other debt titles In position To deliver Restricted or pledged financial instruments to collect and sell in repo operations Government debt Bank debt Other debt titles Restricted or pledged financial instruments to collect and sell in securities lending operations Government debt Bank debt Other debt titles Restricted or pledged financial instruments to collect and sell (others)

196 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued 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) Unrestricted financial instruments to collect principal and interest Government debt In position To deliver Bank debt In position To deliver Other debt titles In position To deliver Restricted or pledged financial instruments to collect principal and interest in repo operations Government debt Bank debt Other debt titles Restricted or pledged financial instruments to collect principal and interest in securities lending operations Government debt Bank debt Other debt titles Restricted or pledged financial instruments to collect principal and interest (others) Government debt In position To receive Bank debt In position To receive Other debt titles In position To receive Expected credit loss estimate for investments in financial instruments to collect principal and interest (securities) Unrestricted financial instruments to collect principal and interest Government debt In position To deliver Bank debt In position To deliver

Wednesday, September 3, 2025 OFFICIAL GAZETTE 197 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued Other debt titles In position To deliver Restricted or pledged financial instruments to collect principal and interest in repo operations Government debt Bank debt Other debt titles Restricted or pledged financial instruments to collect principal and interest in securities lending operations Government debt Bank debt Other debt titles Restricted or pledged financial instruments to collect principal and interest (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 Packages of derivative financial instruments Valuation Credit risk adjustment Counterparty credit risk adjustment For hedging purposes Futures to receive Valuation Valuation of the covered item Forward contracts to receive Valuation Valuation of the covered item Credit risk adjustment

198 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued Options Valuation Valuation of the covered item Credit risk adjustment Swaps Valuation Valuation of the covered item Credit risk adjustment Packages of derivative financial instruments Valuation Valuation of the covered item Credit risk adjustment Counterparty credit risk adjustment Fair value adjustments for hedging financial assets Benefits receivable in securitization transactions Benefits on the residual in securitization transactions Asset for administration of transferred financial assets Receivables Debtors from settlement of operations Currency sales and purchases Investments in financial instruments Repos Securities lending Derivative financial instruments From issuance of titles Margin account debtors Debtors from cash collateral granted Fiduciary rights Various debtors Premiums, commissions, and rights receivable Current and margin account clients Loans and other debts of personnel Other debtors Taxes to recover Dividends receivable from equity financial instruments Conditional receivables Other receivables Expected credit loss estimate Various debtors Conditional receivables Other receivables 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

Wednesday, September 3, 2025 OFFICIAL GAZETTE 199 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued 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 Insurance to be amortized Other deferred charges Prepayments Interest paid in advance Commissions paid in advance Advances or provisional tax payments Rent paid in advance Other prepayments Security 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 employee profit sharing (in favor) Estimate 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 Computer equipment Furniture Adaptations and improvements Other properties, furniture, and equipment Revaluation of properties, furniture, and equipment (1) Land Buildings Buildings under construction Transport equipment Computer 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

200 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued Computer 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 Computer equipment Furniture Adaptations and improvements Other revaluations of accumulated depreciation of properties, furniture, and equipment Assets for use rights of properties, furniture, and equipment Land Buildings Transport equipment Computer equipment Furniture Other properties, furniture, and equipment Depreciation of assets for use rights of properties, furniture, and equipment Land Buildings Transport equipment Computer 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 Tax losses Tax credits Estimate for non-recoverable deferred income taxes Temporary differences Tax losses Tax credits Intangible assets Intangible assets Revaluation of intangible assets (1)

Wednesday, September 3, 2025 OFFICIAL GAZETTE 201 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued Accumulated amortization of intangible assets Accumulated amortization of intangible assets Revaluation of accumulated amortization of intangible assets (1) Assets for use rights of intangible assets Amortization of assets for use rights of intangible assets Goodwill Goodwill From subsidiaries From associates From joint ventures Revaluation of goodwill (1) From subsidiaries From associates From joint ventures LIABILITY Securities liabilities Bank loans and loans from other entities Short-term Loans from multiple banking institutions Loans from foreign banks Loans from development banking institutions Loans from other entities Long-term Loans from multiple banking institutions Loans from foreign banks Loans from development banking institutions Loans from other entities Repo creditors Securities lending Collaterals sold or given as guarantee Repos Obligation of the repo lender to return the collateral to the repo borrower Sold collaterals Government debt Bank debt Other debt securities Collaterals given as guarantee Securities lending Obligation of the borrower to return the 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 the collateral to the borrower Sold collaterals Government debt Bank debt Other debt securities Equity financial instruments

202 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued 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 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 Packages of derivative financial instruments Valuation Valuation of the hedged item Credit risk adjustment Counterparty credit risk adjustment Hedging adjustments for financial liabilities Obligations in securitization operations Liabilities for administration of transferred financial assets Lease liability Other payables

Wednesday, September 3, 2025 OFFICIAL GAZETTE 203 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued Creditors for settlement of operations Foreign exchange sales and purchases Investments in financial instruments Repos Securities lending Derivative financial instruments Creditors for margin accounts Creditors for cash collaterals received Operations with financial instruments Operations not carried out in recognized markets (OTC) Others Contributions to pay Value added tax Other taxes and duties to pay Taxes and social security contributions withheld to remit Diverse creditors and other payables Commissions to pay on ongoing operations Security deposits Creditors for acquisition of assets Dividends to pay Creditors for maintenance services Provisions for diverse obligations Fees Rent Promotion and advertising expenses Technology expenses Other provisions Other diverse creditors Liabilities related to groups of assets held for sale Liabilities related to discontinued operations Financial instruments that qualify as liability Subordinated obligations in circulation Mandatory conversion Nominal value and interest Transaction costs Premium or discount on placement Conversion by holder's decision Nominal value and interest Transaction costs Premium or discount on placement 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 shareholders' meeting Others

204 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued Obligations associated with the withdrawal of components of properties, furniture, and equipment Income tax liability Taxes incurred Income taxes (provision) Income taxes (adjustment for definitive 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 profit sharing accrued Deferred employee profit sharing Deferred credits and advance collections Deferred credits Other income to apply Other deferred credits Advance collections Interest collected in advance Commissions collected in advance Advance collections of goods promised for sale or with reservation of ownership Other advance collections SHAREHOLDERS' EQUITY Contributed capital Social capital Unpaid social capital Increase by updating paid social capital (1) Contributions for future capital increases formalized by its shareholders' meeting Increase by updating contributions for future capital increases formalized by its shareholders' meeting (1) Share premium Increase by updating share premium (1) Financial instruments that qualify as capital Increase by updating financial instruments that qualify as capital (1) Retained earnings Capital reserves Legal reserve Other reserves Increase by updating capital reserves (1) Accumulated results Results from prior periods Result to apply Result from accounting changes and error corrections Increase by updating results from prior periods (1)

Wednesday, September 3, 2025 OFFICIAL GAZETTE 205 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued Other comprehensive income Valuation of trading financial instruments Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable deferred income taxes and PTU Increase by updating the valuation of trading financial instruments (1) Valuation of financial instruments to collect and sell Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable deferred income taxes and PTU Increase by updating the valuation of financial instruments to collect and sell (1) Valuation of cash flow hedging financial instruments Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable deferred income taxes and PTU Increase by updating the valuation of cash flow hedging financial instruments (1) Valuation of other hedging financial instruments Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable deferred income taxes and PTU Increase by updating the valuation of other hedging financial instruments (1) Income and expenses related to assets held for disposal Result Effect of income taxes and deferred PTU Estimate for non-recoverable deferred income taxes and PTU Increase by updating income and expenses related to assets held for disposal (1) Remeasurement of defined benefits to employees Actuarial results in obligations Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable deferred income taxes and PTU Result in the return of plan assets Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable deferred income taxes and PTU Increase by updating the remeasurement of defined benefits to employees (1) Accumulated effect by conversion Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable deferred income taxes and PTU Increase by updating the accumulated effect by conversion (1) Result from holding non-monetary assets By fixed asset valuation By other non-monetary assets Increase by updating the result from holding non-monetary assets (1)

206 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued Participation in profit of other entities Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable deferred income taxes and PTU Increase by updating the participation in profit of other entities (1) COMPREHENSIVE INCOME STATEMENT Commissions and fees charged Sales and purchases of financial instruments Fiduciary activities Custody or administration of assets Public offerings Of securities registered in the RNV Of other securities Operations with gold and silver Financial intermediation Operations with investment funds Other commissions and fees charged Increase by updating commissions and fees charged (1) Commissions and fees paid Sales and purchases of financial instruments Fund transfers Loans received Debt placement Stock exchanges Financial intermediaries Indeval Other commissions and fees paid Increase by updating commissions and fees paid (1) Financial advisory income Financial advisory income Increase by updating financial advisory income (1) Profit from sales and purchases Trading 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 Sale of received collaterals Currencies Bullion Increase by updating the profit from sales and purchases (1) Loss from sales and purchases Trading 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 Sale of received collaterals Currencies Bullion

Wednesday, September 3, 2025 OFFICIAL GAZETTE 207 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued Transaction costs For sales and purchases of trading financial instruments For sales and purchases of derivative financial instruments Increase by updating the loss from sales and purchases (1) 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 collaterals in OTC operations Cash Financial instruments Other assets Interest and yields in favor from investments in financial instruments For trading financial instruments For financial instruments to collect and sell For financial instruments to collect principal and interest (bonds) Interest and yields in favor from repo operations Income from hedging operations Income from trading derivative financial instruments Premiums in favor in securities lending operations Premiums on debt placement Securities liabilities Financial instruments that qualify as liability Dividends from instruments that qualify as equity financial instruments Gain from revaluation Gain from revaluation changes Revaluation of indexed instruments Revaluation of UDIS items Increase by updating interest income (1) Interest expense Interest on bank loans and loans from other entities Interest, transaction costs, and discounts associated with financial instruments that qualify as liability Subordinated obligations Mandatory conversion Conversion by holder's decision Conversion by issuer's decision Non-convertible Other issued securities Interest and yields associated from collaterals in OTC operations Premiums paid for early redemption of financial instruments that qualify as liability Interest and yields associated in repo operations Expenses from hedging operations

208 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued Expenses from trading derivative financial instruments Premiums associated in securities lending operations Loss from revaluation Loss from revaluation changes Revaluation of indexed instruments Revaluation of UDIS items Interest on lease liabilities Financial effect of provisions Increase by updating interest expense (1) Result from valuation of financial instruments at fair value Result from fair value valuation Trading 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 Sold collaterals Estimate of expected credit losses for investments in financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (bonds) Result from foreign exchange valuation Result from bullion valuation Increase by updating the result from fair value valuation (1) Result from net monetary position (financial margin from intermediation) Result from monetary position from positions generating financial margin (debit balance) Result from monetary position from positions generating financial margin (credit balance) Increase by updating the result from net monetary position (financial margin) (1) Other operating income (expenses) Recoveries Taxes Excess in benefits to receive in securitization operations Other recoveries Impairments to the estimate of expected credit losses Losses Labor relations and job security Frauds Accidents Other losses AMIB fees Donations Loss in custody and administration of assets Loss in trust operations Loss from impairment or effect of reversal of impairment of other assets

Wednesday, September 3, 2025 OFFICIAL GAZETTE 209 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued Interest charges in financing for the acquisition of assets Result from the sale of properties, furniture, and equipment Cancellation of other liability accounts Interest income from loans to officials and employees Income from leasing Result from the valuation of benefits to be received in securitization operations Result from the valuation of assets for the administration of transferred financial assets Result from the valuation of liabilities for the administration of transferred financial assets Result from benefits to be received in securitization operations Other items of operating income (expenses) Result from monetary position arising from items not related to the financial margin (1) Result from the revaluation of items not related to the financial margin Increase from the updating of other operating income (expenses) (1) Administration and promotion 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 Promotion and advertising expenses Taxes and various duties Non-deductible expenses Technology expenses Depreciations Of the period For right-of-use assets for properties, furniture, and equipment Amortizations Of the period For right-of-use assets for intangible assets Loss from impairment or effect from the reversal of impairment of real estate and other assets in use Telephones and communication expenses Inspection and surveillance fees from CNBV Maintenance expenses Other administration and promotion expenses Increase from the updating of administration and promotion expenses (1)

210 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued Participation in the net result of other entities Result from the exercise of non-consolidated subsidiaries, associates, and joint ventures In non-consolidated 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 from the reversal of impairment of permanent investments Increase from the updating of 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 the updating of income taxes (1) Discontinued operations Discontinued operations Increase from the updating of 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 the updating of 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 the updating of the valuation of financial instruments to collect and sell (1) Valuation of cash flow hedging financial instruments Period effect Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase from the updating of the valuation of cash flow hedging financial instruments (1)

Wednesday, September 3, 2025 OFFICIAL GAZETTE 211 Brokerage Houses Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept National currency and UDIS valued Foreign currency valued 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 the updating of 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 the updating of income and expenses related to assets held for disposal (1) Remeasurement of defined employee benefits Period effect Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase from the updating of the remeasurement of defined employee benefits (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 the updating of 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 the updating of 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 deferred income taxes Increase from the updating of participation in OCI of other entities (1) Brokerage Houses

(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.

212 OFFICIAL GAZETTE Wednesday, September 3, 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 are requested for the concepts of regulatory report A-0111 Minimum Catalog, as well as the respective movements for presentation and compensations according to accounting criteria carried out for the purpose of presenting the items in the unconsolidated brokerage house's statement of financial position. A-1012 Reclassifications in the statement of comprehensive income In this report, balances at the end of the period are requested for the concepts of regulatory report A-0111 Minimum Catalog, as well as the respective movements for presentation and compensations according to accounting criteria carried out for the purpose of presenting the items in the unconsolidated brokerage house's statement of comprehensive income. To fill out reports A-1011 and A-1012, the following aspects must be considered:
Data referring to balances and amounts must be presented in national currency, foreign currency, and UDIS valued in pesos and foreign currency valued in pesos using the exchange rate indicated in the current accounting criteria. These amounts and balances must be presented in pesos rounded, without decimals and without commas. For example: $20,585.70 would be 20586 CAPTURE FORMAT Entities will carry out the submission of information related to reports A-1011 Reclassifications in the statement of financial position and A-1012 Reclassifications in the statement of comprehensive income, described above, by using the following capture format:
INFORMATION REQUESTED
SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
REPORT
SECTION FINANCIAL INFORMATION
CONCEPT
BALANCE TYPE
MOVEMENT TYPE
DATA
Entities 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), adjusting 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. The information must be sent only once and will be received assuming it meets all characteristics and specifications, for which 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 to present it will be considered unfulfilled, and consequently, the corresponding sanctions will be imposed in accordance with the applicable legal provisions.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 213 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements for presentation according to accounting criteria Compensations according to accounting criteria Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) OFF-BALANCE SHEET ACCOUNTS Operations on behalf of third parties Clients current accounts Client banks National currency Foreign currency Cash collateral for securities lending Dividends collected from clients Interest collected from clients Settlement of client operations For sale of securities For arbitrage For futures operations For trusts S.d. indeval Premiums collected from clients Client settlements with foreign exchange Margin accounts Lines of credit granted to clients as collateral for securities lending Lines of credit granted to clients as collateral for futures operations Lines of credit granted to clients as collateral for options Lines of credit granted to clients as collateral for share purchases Other current accounts Investments of clients deposited in banks

214 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements for presentation according to accounting criteria Compensations according to accounting criteria Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Custody operations Financial instruments of clients received in custody Government debt Bank debt Other debt instruments Equity financial instruments Commercial, industrial, and service equity financial instruments Investment fund equity financial instruments Coupons Gold and silver inventories Financial instruments in trusts Foreign client financial instruments Administration operations Repo operations on behalf of clients Debtors for repo on behalf of clients Creditors for repo on behalf of clients Securities subject to the operation delivered Government debt Bank debt Other debt instruments Equity financial instruments Securities subject to the operation received Government debt Bank debt Other debt instruments Equity financial instruments

Wednesday, September 3, 2025 OFFICIAL GAZETTE 215 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements for presentation according to accounting criteria Compensations according to accounting criteria Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Collateral received as guarantee on behalf of clients In repos Government debt Bank debt Other debt instruments In securities lending Cash Government debt Bank debt Other debt instruments Equity financial instruments Letters of credit In derivative financial instruments Government debt Bank debt Other debt instruments Equity financial instruments Other Other collateral received as guarantee for other operations on behalf of clients Collateral delivered as guarantee on behalf of clients In repos Government debt Bank debt Other debt instruments In securities lending Cash Government debt Bank debt

216 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements for presentation according to accounting criteria Compensations according to accounting criteria Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Other debt instruments Equity financial instruments Letters of credit In derivative financial instruments Government debt Bank debt Other debt instruments Equity financial instruments Other Other collateral delivered as guarantee for other operations on behalf of clients Derivative financial instrument purchase operations Client futures and forward contracts (notional amount) Futures Forwards Options Swaps Client derivative financial instrument packages Derivative financial instrument sale operations Client futures and forward contracts (notional amount) Futures Forwards Options Swaps Client derivative financial instrument packages Managed trusts

Wednesday, September 3, 2025 OFFICIAL GAZETTE 217 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements for presentation according to accounting criteria Compensations according to accounting criteria Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Operations on own account Contingent assets and liabilities Collateral received by the entity Cash administered in trusts Government debt Bank debt Other debt instruments Equity financial instruments Other Collateral received and sold or delivered as guarantee by the entity Government debt Bank debt Other debt instruments Equity financial instruments Other Other registration accounts ASSET Cash and cash equivalents Cash Banks Deposits in financial entities Foreign exchange to deliver Coinage precious metals High-liquidity financial instruments Restricted or pledged cash and cash equivalents Foreign exchange to receive Cash administered in trusts Other Other

218 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements for presentation according to accounting criteria Compensations according to accounting criteria Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Margin accounts (derivative financial instruments) Cash Investments in financial instruments Other assets Investments in financial instruments Negotiable financial instruments Unrestricted negotiable financial instruments Government debt In position To deliver Bank debt In position To deliver Other debt instruments In position To deliver Equity financial instruments In position To deliver Restricted or pledged negotiable financial instruments in repo operations Government debt Bank debt Other debt instruments Restricted or pledged negotiable financial instruments in securities lending operations Government debt Bank debt Other debt instruments Equity financial instruments

Wednesday, September 3, 2025 OFFICIAL GAZETTE 219 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements for presentation according to accounting criteria Compensations according to accounting criteria Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Restricted or pledged negotiable financial instruments (others) Government debt In position To receive Bank debt In position To receive Other debt instruments 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 instruments In position To deliver Financial instruments to collect and sell restricted or pledged in repo operations Government debt Bank debt Other debt instruments

220 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements for presentation according to accounting criteria Compensations according to accounting criteria Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Financial instruments to collect and sell restricted or pledged in securities lending operations Government debt Bank debt Other debt instruments Financial instruments to collect and sell restricted or pledged (others) Government debt In position To receive Bank debt In position To receive Other debt instruments In position To receive 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 deliver Bank debt In position To deliver Other debt instruments In position To deliver

221 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements for presentation according to accounting criteria Compensations according to accounting criteria Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Financial instruments to collect principal and interest restricted or pledged in repo operations Government debt Bank debt Other debt instruments Financial instruments to collect principal and interest restricted or pledged in securities lending operations Government debt Bank debt Other debt instruments 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 instruments In position To receive 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 deliver Bank debt In position To deliver

222 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, 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 Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Other debt securities In position To deliver Financial instruments to collect principal and interest restricted or pledged in repo operations Government debt Bank debt Other debt securities Financial instruments to collect principal and interest restricted or pledged in securities lending operations Government debt Bank debt Other debt securities Financial instruments to collect principal and interest restricted (others) Government debt In position To receive Bank debt In position To receive Other debt securities In position To receive Repo debtors Securities lending loans Financial derivatives For trading purposes Futures to receive

Wednesday, September 3, 2025 OFFICIAL GAZETTE 223 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, 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 Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Forward contracts to receive Valuation Credit risk adjustment Options Valuation Credit risk adjustment Swaps Valuation Credit risk adjustment Packages of financial derivatives Valuation Credit risk adjustment Credit risk adjustment by counterparty For hedging purposes Futures to receive Valuation Valuation of the hedged item 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

224 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, 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 Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Packages of financial derivatives Valuation Valuation of the hedged item Credit risk adjustment Credit risk adjustment by counterparty Valuation adjustments for hedging of financial assets Benefits to receive in securitization operations Benefits on the residual in securitization operations Asset for administration of transferred financial assets Accounts receivable Debtors from settlement of operations Foreign exchange sales Investments in financial instruments Repos Securities lending loans Financial derivatives By issuance of securities Debtors from margin accounts Debtors from cash collateral provided Fiduciary rights Other debtors Premiums, commissions and rights to receive Current and margin account customers Loans and other debts of personnel Other debtors Taxes to recover Dividends to receive from equity financial instruments Conditional accounts receivable Other accounts receivable

Wednesday, September 3, 2025 OFFICIAL GAZETTE 225 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, 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 Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Estimate of expected credit losses Other debtors Conditional accounts receivable Other accounts receivable Accounts receivable (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 Insurance to amortize Other deferred charges Prepayments Interest paid in advance Commissions paid in advance Advances or provisional payments of taxes

226 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, 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 Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Rents paid in advance Other prepayments Security deposits Employee benefits assets Plan assets to cover employee benefits Long-term direct benefits Post-employment benefits Pensions Seniority premium Other post-employment benefits Deferred employee profit sharing (in favor) Estimate for non-recoverable deferred PTU Other short and long-term assets Properties, furniture and equipment Properties, furniture and equipment Land Buildings Buildings in progress Transport equipment Computer equipment Furniture Adaptations and improvements Other properties, furniture and equipment Revaluation of properties, furniture and equipment (1) Land Buildings Buildings in progress Transport equipment Computer equipment

Wednesday, September 3, 2025 OFFICIAL GAZETTE 227 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, 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 Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) 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 Computer 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 Computer 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 Computer equipment Furniture Other properties, furniture and equipment

228 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, 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 Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Depreciation of right-of-use assets for properties, furniture and equipment Land Buildings Transport equipment Computer 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 Deferred income tax assets Deferred income taxes (in favor) Temporary differences Tax losses Tax credits Estimate for non-recoverable deferred income taxes Temporary differences Tax losses Tax credits

Wednesday, September 3, 2025 OFFICIAL GAZETTE 229 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, 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 Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) 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 Stock exchange liabilities Bank loans and from other organizations Short-term Loans from multiple banking institutions Loans from foreign banks Loans from development banking institutions Loans from other organizations Long-term Loans from multiple banking institutions Loans from foreign banks Loans from development banking institutions Loans from other organizations

230 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, 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 Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Values assigned for settlement Repo creditors Securities lending loans Collateral sold or pledged Repos Obligation of the repo taker to return collateral to the repo provider Collateral sold Government debt Bank debt Other debt securities Collateral pledged Securities lending loans Obligation of the borrower to return securities subject to the operation to the lender Collateral sold Government debt Bank debt Other debt securities Equity financial instruments Obligation of the lender to return collateral to the borrower Collateral sold Government debt Bank debt Other debt securities Equity financial instruments Financial derivatives Collateral sold Government debt Bank debt

Wednesday, September 3, 2025 OFFICIAL GAZETTE 231 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, 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 Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Other debt securities Equity financial instruments Others Other collateral sold Financial derivatives For trading purposes Futures to deliver Forward contracts to deliver Valuation Credit risk adjustment Options Valuation Credit risk adjustment Swaps Valuation Credit risk adjustment Packages of financial derivatives Valuation Credit risk adjustment Credit risk adjustment by counterparty 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

232 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, 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 Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Options Valuation Valuation of the hedged item Credit risk adjustment Swaps Valuation Valuation of the hedged item Credit risk adjustment Packages of financial derivatives Valuation Valuation of the hedged item Credit risk adjustment Credit risk adjustment by counterparty Valuation adjustments for hedging of financial liabilities Obligations in securitization operations Liability for administration of transferred financial assets Lease liability Other accounts payable Debtors from settlement of operations Foreign exchange sales Investments in financial instruments Repos Securities lending loans Financial derivatives Debtors from margin accounts Debtors from cash collateral received Financial instrument operations Operations not carried out in recognized markets (otc) Others

Wednesday, September 3, 2025 OFFICIAL GAZETTE 233 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, 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 Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Contributions to pay Value added tax Other taxes and duties to pay Taxes and social security contributions withheld for payment Other creditors and other accounts payable Commissions to pay on ongoing operations Security deposits Creditors for acquisition of assets Dividends to pay Creditors for maintenance service Provisions for various obligations Fees Rents Promotion and advertising expenses Technology expenses Other provisions Other diverse 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 Mandatory conversion Nominal value and interest Transaction costs Premium or discount for placement Conversion by decision of the holder Nominal value and interest Transaction costs Premium or discount for placement

234 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, 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 Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Conversion by decision of the issuing entity 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 shareholders' meeting 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 profit sharing accrued Deferred employee profit sharing

Wednesday, September 3, 2025 OFFICIAL GAZETTE 235 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, 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 Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Deferred credits and advance collections Deferred credits Other income to apply Other deferred credits Advance collections Interest collected in advance Commissions collected in advance Advance collections of goods promised for sale or with reservation of ownership Other advance collections EQUITY CONTRIBUTED CAPITAL Share capital Unpaid share capital Increase by updating paid share capital (1) Contributions for future capital increases formalized by its shareholders' meeting Increase by updating contributions for future capital increases formalized by its shareholders' meeting (1) Premium on sale of shares Increase by updating premium on sale of shares (1) Financial instruments that qualify as capital Increase by updating financial instruments that qualify as capital (1) Earned capital Capital reserves Legal reserve Other reserves Increase by updating capital reserves (1) Accumulated results Result of prior periods Result to apply Result from accounting changes and error corrections

236 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, 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 Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Increase by updating the result of prior periods (1) Net result Other comprehensive income Valuation of trading financial instruments Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase by updating the valuation of trading financial instruments (1) Valuation of financial instruments to collect and sell Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase by updating the valuation of financial instruments to collect and sell (1) Valuation of cash flow hedging financial instruments Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase by updating the valuation of cash flow hedging financial instruments (1) Valuation of other hedging financial instruments Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase by updating the valuation of other hedging financial instruments (1) Income and expenses related to assets held for disposal Result Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU

Wednesday, September 3, 2025 OFFICIAL GAZETTE 237 Brokerage Houses Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position Includes amounts in national currency, foreign currency, and UDIS valued in pesos Amounts in pesos Concept Minimum catalog balance Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Unconsolidated statement of financial position (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Increase by updating income and expenses related to assets held for disposal (1) Remeasurement of defined employee benefits Actuarial results in obligations Valuation Effect of income taxes and PTU deferred Estimation for non-recoverable income taxes and PTU deferred Result from the return of plan assets Valuation Effect of income taxes and PTU deferred Estimation for non-recoverable income taxes and PTU deferred Increase by updating the remeasurement of defined employee benefits (1) Accumulated effect by conversion Valuation Effect of income taxes and PTU deferred Estimation for non-recoverable income taxes and PTU deferred Increase by updating the accumulated effect by conversion (1) Result from holding non-monetary assets By valuation of fixed assets By other non-monetary assets Increase by updating the result from holding non-monetary assets (1) Participation in OCI of other entities Valuation Effect of income taxes and PTU deferred Estimation for non-recoverable income taxes and PTU deferred Increase by updating the participation in OCI of other entities (1) Brokerage Houses (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 Reporting and Sustainability Standards, A.C. * The sum of the movements and compensations must respect the nature of the account.

238 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1012 Reclassifications in the statement of comprehensive income Includes amounts in national currency, foreign currency, and UDIS valued in pesos Amounts in pesos Concept Minimum catalog balance Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Unconsolidated statement of comprehensive income (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Commissions and fees charged Financial instrument trading Fiduciary activities Custody or administration of assets Public offerings Of securities registered in the RNV Of other securities Operations with gold and silver Financial intermediation Operations with investment funds Other commissions and fees charged Increase by updating commissions and fees charged (1) Commissions and fees paid Financial instrument trading Fund transfers Borrowed loans Debt placement Stock exchanges Financial intermediaries Indeval Other commissions and fees paid Increase by updating commissions and fees paid (1) Financial advisory income Financial advisory income Increase by updating financial advisory income (1)

Wednesday, September 3, 2025 OFFICIAL GAZETTE 239 Brokerage Houses Series R10 Reclassifications Report A-1012 Reclassifications in the statement of comprehensive income Includes amounts in national currency, foreign currency, and UDIS valued in pesos Amounts in pesos Concept Minimum catalog balance Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Unconsolidated statement of comprehensive income (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) RESULT FROM SERVICES Profit from trading Negotiable financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (bonds) Financial derivatives for trading purposes Financial derivatives for hedging purposes Sale of received collateral Currencies Coinage precious metals Increase by updating profit from trading (1) Loss from trading Negotiable financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (bonds) Financial derivatives for trading purposes Financial derivatives for hedging purposes Sale of received collateral Currencies Coinage precious metals Transaction costs By trading of negotiable financial instruments By trading of financial derivatives Increase by updating loss from trading (1)

240 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1012 Reclassifications in the statement of comprehensive income Includes amounts in national currency, foreign currency, and UDIS valued in pesos Amounts in pesos Concept Minimum catalog balance Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Unconsolidated statement of comprehensive income (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Interest income Interest on cash and cash equivalents Banks Highly liquid 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 from repo operations Income from hedging operations Income from trading financial derivatives Premiums in favor from securities lending operations Premiums from debt placement Marketable liabilities Financial instruments qualifying as liabilities

Wednesday, September 3, 2025 OFFICIAL GAZETTE 241 Brokerage Houses Series R10 Reclassifications Report A-1012 Reclassifications in the statement of comprehensive income Includes amounts in national currency, foreign currency, and UDIS valued in pesos Amounts in pesos Concept Minimum catalog balance Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Unconsolidated statement of comprehensive income (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Dividends from instruments qualifying as equity financial instruments Gain from revaluation Gain from revaluation changes Revaluation of indexed instruments Revaluation of UDIS items Increase by updating interest income (1) Interest expenses Interest on bank and other organization loans Interest, transaction costs, and discounts associated with financial instruments qualifying as liabilities Subordinated obligations Of mandatory conversion Of conversion by holder's decision Of conversion by issuer entity's decision Non-convertible Other issued instruments Interest and yields associated from collateral in OTC operations Premiums paid for early redemption of financial instruments qualifying as liabilities Interest and yields associated from repo operations Expenses from hedging operations Expenses from trading financial derivatives Premiums associated from securities lending operations Loss from revaluation Loss from revaluation changes Revaluation of indexed instruments Revaluation of UDIS items

242 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1012 Reclassifications in the statement of comprehensive income Includes amounts in national currency, foreign currency, and UDIS valued in pesos Amounts in pesos Concept Minimum catalog balance Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Unconsolidated statement of comprehensive income (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Interest on lease liabilities Financial effect of provisions Increase by updating interest expenses (1) Result from valuation of financial instruments at fair value Result from fair value valuation Negotiable financial instruments Financial derivatives for trading purposes Valuation Credit risk adjustment Financial derivatives for hedging purposes Valuation Credit risk adjustment Valuation of the hedged item Collaterals sold Estimation of expected credit losses for investments in financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (bonds) Result from currency valuation Result from coinage precious metals valuation Increase by updating result from fair value valuation (1) Result from net monetary position (financial margin from intermediation) Result from monetary position from positions generating financial margin (debit balance)

Wednesday, September 3, 2025 OFFICIAL GAZETTE 243 Brokerage Houses Series R10 Reclassifications Report A-1012 Reclassifications in the statement of comprehensive income Includes amounts in national currency, foreign currency, and UDIS valued in pesos Amounts in pesos Concept Minimum catalog balance Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Unconsolidated statement of comprehensive income (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Result from monetary position from positions generating financial margin (credit balance) Increase by updating result from net monetary position (financial margin) (1) FINANCIAL MARGIN FROM INTERMEDIATION Other operating income (expenses) Recoveries Taxes Excess in benefits to receive from securitization operations Other recoveries Impacts on the estimation of expected credit losses Losses Labor relations and job security Frauds Claims Other losses AMIB fees Donations Loss in custody and administration of assets Loss in trust operations Loss from impairment or effect of reversal of impairment of other assets Interest associated from financing for asset acquisition Result from sale of properties, furniture, and equipment Cancellation of other liability accounts Interest in favor from loans to officials and employees Rental income Result from valuation of benefits to receive from securitization operations

244 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1012 Reclassifications in the statement of comprehensive income Includes amounts in national currency, foreign currency, and UDIS valued in pesos Amounts in pesos Concept Minimum catalog balance Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Unconsolidated statement of comprehensive income (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Result from valuation of asset by administration of transferred financial assets Result from valuation of liability by administration of transferred financial assets Result from benefits to receive from securitization operations Other items from operating income (expenses) Result from monetary position originated by items not related to financial margin (1) Result from revaluation of items not related to financial margin Increase by updating other operating income (expenses) (1) Administration and promotion expenses Short-term direct benefits Employee participation in profits Employee participation in profits caused Other short-term direct benefits Net cost of the period derived from long-term employee benefits Long-term direct benefits Deferred employee participation in profits Estimation for non-recoverable deferred PTU Post-employment benefits Pensions Seniority premium Other post-employment benefits

Wednesday, September 3, 2025 OFFICIAL GAZETTE 245 Brokerage Houses Series R10 Reclassifications Report A-1012 Reclassifications in the statement of comprehensive income Includes amounts in national currency, foreign currency, and UDIS valued in pesos Amounts in pesos Concept Minimum catalog balance Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Unconsolidated statement of comprehensive income (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Termination benefits Termination benefits for reasons other than restructuring Termination benefits due to restructuring Fees Rents Promotion and advertising expenses Taxes and various rights Non-deductible expenses Technology expenses Depreciations Of the period By assets by rights of use of properties, furniture, and equipment Amortizations Of the period By assets by rights of use of intangible assets Loss from impairment or effect of reversal of impairment of real estate and other assets in use Telephones and communication expenses Inspection and surveillance fees CNBV Maintenance expenses Other administration and promotion expenses Increase by updating administration and promotion expenses (1)

246 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1012 Reclassifications in the statement of comprehensive income Includes amounts in national currency, foreign currency, and UDIS valued in pesos Amounts in pesos Concept Minimum catalog balance Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Unconsolidated statement of comprehensive income (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) OPERATING RESULT Participation in the net result of other entities Result of the period 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 by updating participation in the net result of other entities (1) RESULT BEFORE INCOME TAXES Income taxes Income taxes incurred Deferred income taxes Temporary differences Tax losses Tax credits

Wednesday, September 3, 2025 OFFICIAL GAZETTE 247 Brokerage Houses Series R10 Reclassifications Report A-1012 Reclassifications in the statement of comprehensive income Includes amounts in national currency, foreign currency, and UDIS valued in pesos Amounts in pesos Concept Minimum catalog balance Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Unconsolidated statement of comprehensive income (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Estimation for non-recoverable income taxes Temporary differences Tax losses Tax credits Increase by updating income taxes (1) RESULT FROM CONTINUING OPERATIONS Discontinued operations Discontinued operations Increase by updating discontinued operations (1) NET RESULT Other comprehensive income Valuation of negotiable financial instruments Period effect Valuation Effect of income taxes and PTU deferred Estimation for non-recoverable income taxes and PTU deferred Increase by updating the valuation of negotiable financial instruments (1) Valuation of financial instruments to collect and sell Period effect Valuation Effect of income taxes and PTU deferred Estimation for non-recoverable income taxes and PTU deferred Increase by updating the valuation of financial instruments to collect and sell (1)

248 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R10 Reclassifications Report A-1012 Reclassifications in the statement of comprehensive income Includes amounts in national currency, foreign currency, and UDIS valued in pesos Amounts in pesos Concept Minimum catalog balance Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Unconsolidated statement of comprehensive income (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Valuation of cash flow hedging financial instruments Period effect Valuation Effect of income taxes and PTU deferred Estimation for non-recoverable income taxes and PTU deferred Increase by updating the valuation of cash flow hedging financial instruments (1) Valuation of other hedging financial instruments Period effect Valuation Effect of income taxes and PTU deferred Estimation for non-recoverable income taxes and PTU deferred Increase by 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 PTU deferred Estimation for non-recoverable income taxes and PTU deferred Increase by updating income and expenses related to assets held for disposal (1) Remeasurement of defined employee benefits Period effect Valuation Effect of income taxes and PTU deferred Estimation for non-recoverable income taxes and PTU deferred Increase by updating the remeasurement of defined employee benefits (1)

Wednesday, September 3, 2025 OFFICIAL GAZETTE 249 Brokerage Houses Series R10 Reclassifications Report A-1012 Reclassifications in the statement of comprehensive income Includes amounts in national currency, foreign currency, and UDIS valued in pesos Amounts in pesos Concept Minimum catalog balance Movements by presentation in accordance with accounting criteria Compensations in accordance with accounting criteria Unconsolidated statement of comprehensive income (i) (ii) National currency and UDIS valued Foreign currency valued Total (A) Debit Credit Debit Credit (B)*= (A)+(i)+(ii) Accumulated effect by conversion Period effect Valuation Effect of income taxes and PTU deferred Estimation for non-recoverable income taxes and PTU deferred Increase by updating the accumulated effect by conversion (1) Result from holding non-monetary assets Period effect Valuation Effect of income taxes and PTU deferred Estimation for non-recoverable income taxes and PTU deferred Increase by updating the result from holding non-monetary assets (1) Participation in OCI of other entities Period effect Valuation Effect of income taxes and PTU deferred Estimation for non-recoverable income taxes and PTU deferred Increase by updating the participation in OCI of other entities (1) COMPREHENSIVE INCOME EARNINGS PER ORDINARY SHARE (2) Brokerage Houses (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 Reporting and Sustainability Standards, A.C. (2) Determined in accordance with what is provided in Bulletin B-14 "Earnings per share", issued by the Mexican Council for Financial Reporting and Sustainability Standards, A.C. * The sum of the movements and compensations must respect the nature of the account.”

250 OFFICIAL GAZETTE Wednesday, September 3, 2025

“SERIE R12 CONSOLIDATION
This series consists of two (2) reports, whose frequency of preparation and submission must be monthly.

REPORTS

A-1219 Consolidation of the balance sheet of the brokerage house with its subsidiaries In this report, balances at the end of the period for the concepts of regulatory report A-1011 Reclassifications in the balance sheet are requested, as well as the balance sheet of its subsidiaries and the sum of the balance sheets of all subsidiaries. The sum of the balance sheet of the brokerage house consolidated with its subsidiaries prior to eliminations is presented. The eliminations that must be made to consolidate the information of the brokerage house and its subsidiaries are included, and finally the balance sheet of the brokerage house and the subsidiaries.

A-1220 Consolidation of the comprehensive income statement of the brokerage house with its subsidiaries In this report, balances at the end of the period for the concepts of regulatory report A-1012 Reclassifications in the comprehensive income statement are requested, as well as the comprehensive income statement of its subsidiaries and the sum of the comprehensive income statements of all subsidiaries. The sum of the comprehensive income statement of the brokerage house consolidated with its subsidiaries prior to eliminations is presented. The eliminations that must be made to consolidate the information of the brokerage house and its subsidiaries are included, and finally the comprehensive income statement of the brokerage house and the subsidiaries.

For the completion of reports A-1219 and A-1220, the following aspects must be taken into consideration:

Data referring to balances and amounts must be presented in national currency, foreign currency, and UDIS valued in pesos and foreign currency valued in pesos using the exchange rate indicated in the current accounting criteria. These amounts and balances must be presented in pesos, with two decimal places, and without commas. For example: $20,585.70 would be 20585.70.

CAPTURE FORMAT

Entities will carry out the submission of information related to reports A-1219 Consolidation of the balance sheet of the brokerage house with its subsidiaries and A-1220 Consolidation of the comprehensive income statement of the brokerage house with its subsidiaries, described above, by using the following capture format:

REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
NUMBER OF SUBSIDIARIES
SUBSIDIARY KEY
REPORT
SECTION FINANCIAL INFORMATION
CONCEPT
BALANCE TYPE
MOVEMENT TYPE
DATA

Entities 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 submitting 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.

The information must be sent only once and will be received assuming it meets all characteristics and specifications, for which 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.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 251 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the balance sheet of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept | Balance sheet of B.H. (A) | Balance sheet of subsidiary (i) | Balance sheet of subsidiary (ii) | Sum of balance sheets of subsidiaries B=i+ii… | Sum of balance sheet of B.H. and subsidiaries C=(A+B) | Eliminations | Balance sheet of consolidated B.H. with subsidiaries F*=(C+D-E) --- | --- | --- | --- | --- | --- | --- | ---
| | | | | | | Debit (D) | Credit (E)
OFF-BALANCE SHEET ACCOUNTS
Operations on behalf of third parties
Clients current accounts
Client banks
National currency
Foreign currency
Cash collateral for securities lending
Dividends collected from clients
Interest collected from clients
Settlement of client operations
For sale of securities
For arbitrage
For futures operations
For trusts
S.d. Indeval
Premiums collected from clients
Settlements with client foreign exchange
Margin accounts
Credit lines granted to clients as collateral for securities lending Credit lines granted to clients as collateral for futures operations Credit lines granted to clients as collateral for options Credit lines granted to clients as collateral for share purchases Other current accounts Client investments deposited in banks

252 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the balance sheet of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept | Balance sheet of B.H. (A) | Balance sheet of subsidiary (i) | Balance sheet of subsidiary (ii) | Sum of balance sheets of subsidiaries B=i+ii… | Sum of balance sheet of B.H. and subsidiaries C=(A+B) | Eliminations | Balance sheet of consolidated B.H. with subsidiaries F*=(C+D-E) --- | --- | --- | --- | --- | --- | --- | ---
| | | | | | | Debit (D) | Credit (E)
Custody operations
Financial instruments of clients received in custody Government debt Bank debt Other debt instruments Equity financial instruments Commercial, industrial, and service equity financial instruments Investment fund equity financial instruments Coupons Gold and silver inventories Financial instruments in trust Foreign client financial instruments Administration operations Repo operations on behalf of clients Debtors for repo on behalf of clients Creditors for repo on behalf of clients Securities loaned on behalf of clients Securities subject to the operation delivered Government debt Bank debt Other debt instruments Equity financial instruments Securities subject to the operation received Government debt Bank debt Other debt instruments Equity financial instruments

Wednesday, September 3, 2025 OFFICIAL GAZETTE 253 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the balance sheet of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept | Balance sheet of B.H. (A) | Balance sheet of subsidiary (i) | Balance sheet of subsidiary (ii) | Sum of balance sheets of subsidiaries B=i+ii… | Sum of balance sheet of B.H. and subsidiaries C=(A+B) | Eliminations | Balance sheet of consolidated B.H. with subsidiaries F*=(C+D-E) --- | --- | --- | --- | --- | --- | --- | ---
| | | | | | | Debit (D) | Credit (E)
Collateral received as guarantee on behalf of clients In repos Government debt Bank debt Other debt instruments In securities lending Cash Government debt Bank debt Other debt instruments Equity financial instruments Letters of credit In derivative financial instruments Government debt Bank debt Other debt instruments Equity financial instruments Other Other collateral received as guarantee for other operations on behalf of clients Collateral delivered as guarantee on behalf of clients In repos Government debt Bank debt Other debt instruments In securities lending Cash Government debt Bank debt

254 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the balance sheet of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept | Balance sheet of B.H. (A) | Balance sheet of subsidiary (i) | Balance sheet of subsidiary (ii) | Sum of balance sheets of subsidiaries B=i+ii… | Sum of balance sheet of B.H. and subsidiaries C=(A+B) | Eliminations | Balance sheet of consolidated B.H. with subsidiaries F*=(C+D-E) --- | --- | --- | --- | --- | --- | --- | ---
| | | | | | | Debit (D) | Credit (E)
Other debt instruments
Equity financial instruments
Letters of credit
In derivative financial instruments
Government debt
Bank debt
Other debt instruments
Equity financial instruments
Other
Other collateral delivered as guarantee for other operations on behalf of clients Operations for purchase of derivative financial instruments Client futures and forward contracts (notional amount) Futures Forwards Options Swaps Client derivative financial instrument packages Operations for sale of derivative financial instruments Client futures and forward contracts (notional amount) Futures Forwards Options Swaps Client derivative financial instrument packages Administered trusts

Wednesday, September 3, 2025 OFFICIAL GAZETTE 255 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the balance sheet of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept | Balance sheet of B.H. (A) | Balance sheet of subsidiary (i) | Balance sheet of subsidiary (ii) | Sum of balance sheets of subsidiaries B=i+ii… | Sum of balance sheet of B.H. and subsidiaries C=(A+B) | Eliminations | Balance sheet of consolidated B.H. with subsidiaries F*=(C+D-E) --- | --- | --- | --- | --- | --- | --- | ---
| | | | | | | Debit (D) | Credit (E)
Proprietary operations
Contingent assets and liabilities
Collateral received by the entity
Cash administered in trust
Government debt
Bank debt
Other debt instruments
Equity financial instruments
Other
Collateral received and sold or delivered as guarantee by the entity Government debt Bank debt Other debt instruments Equity financial instruments Other Other registration accounts ASSET Cash and cash equivalents Cash Banks Deposits in financial entities Foreign exchange to be delivered Immediate collection documents Minted precious metals High-liquidity financial instruments Restricted or pledged cash and cash equivalents Foreign exchange to be received Cash administered in trust Other Other

256 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the balance sheet of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept | Balance sheet of B.H. (A) | Balance sheet of subsidiary (i) | Balance sheet of subsidiary (ii) | Sum of balance sheets of subsidiaries B=i+ii… | Sum of balance sheet of B.H. and subsidiaries C=(A+B) | Eliminations | Balance sheet of consolidated B.H. with subsidiaries F*=(C+D-E) --- | --- | --- | --- | --- | --- | --- | ---
| | | | | | | Debit (D) | Credit (E)
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 instruments In position To be delivered Equity financial instruments In position To be delivered Negotiable financial instruments restricted or pledged in repo operations Government debt Bank debt Other debt instruments Negotiable financial instruments restricted or pledged in securities lending operations Government debt Bank debt Other debt instruments Equity financial instruments

Wednesday, September 3, 2025 OFFICIAL GAZETTE 257 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the balance sheet of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept | Balance sheet of B.H. (A) | Balance sheet of subsidiary (i) | Balance sheet of subsidiary (ii) | Sum of balance sheets of subsidiaries B=i+ii… | Sum of balance sheet of B.H. and subsidiaries C=(A+B) | Eliminations | Balance sheet of consolidated B.H. with subsidiaries F*=(C+D-E) --- | --- | --- | --- | --- | --- | --- | ---
| | | | | | | Debit (D) | Credit (E)
Negotiable financial instruments restricted or pledged (other) Government debt In position To be received Bank debt In position To be received Other debt instruments 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 instruments In position To be delivered Financial instruments to collect and sell restricted or pledged in repo operations Government debt Bank debt Other debt instruments

258 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the balance sheet of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept | Balance sheet of B.H. (A) | Balance sheet of subsidiary (i) | Balance sheet of subsidiary (ii) | Sum of balance sheets of subsidiaries B=i+ii… | Sum of balance sheet of B.H. and subsidiaries C=(A+B) | Eliminations | Balance sheet of consolidated B.H. with subsidiaries F*=(C+D-E) --- | --- | --- | --- | --- | --- | --- | ---
| | | | | | | Debit (D) | Credit (E)
Financial instruments to collect and sell restricted or pledged in securities lending operations Government debt Bank debt Other debt instruments Financial instruments to collect and sell restricted or pledged (other) Government debt In position To be received Bank debt In position To be received Other debt instruments 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 instruments In position To be delivered

Wednesday, September 3, 2025 OFFICIAL GAZETTE 259 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the balance sheet of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept | Balance sheet of B.H. (A) | Balance sheet of subsidiary (i) | Balance sheet of subsidiary (ii) | Sum of balance sheets of subsidiaries B=i+ii… | Sum of balance sheet of B.H. and subsidiaries C=(A+B) | Eliminations | Balance sheet of consolidated B.H. with subsidiaries F*=(C+D-E) --- | --- | --- | --- | --- | --- | --- | ---
| | | | | | | Debit (D) | Credit (E)
Financial instruments to collect principal and interest restricted or pledged in repo operations Government debt Bank debt Other debt instruments Financial instruments to collect principal and interest restricted or pledged in securities lending operations Government debt Bank debt Other debt instruments Financial instruments to collect principal and interest restricted or pledged (other) Government debt In position To be received Bank debt In position To be received Other debt instruments 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

260 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the balance sheet of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept | Balance sheet of B.H. (A) | Balance sheet of subsidiary (i) | Balance sheet of subsidiary (ii) | Sum of balance sheets of subsidiaries B=i+ii… | Sum of balance sheet of B.H. and subsidiaries C=(A+B) | Eliminations | Balance sheet of consolidated B.H. with subsidiaries F*=(C+D-E) --- | --- | --- | --- | --- | --- | --- | ---
| | | | | | | Debit (D) | Credit (E)
Bank debt
In position
To be delivered
Other debt instruments
In position
To be delivered
Financial instruments to collect principal and interest restricted or pledged in repo operations Government debt Bank debt Other debt instruments Financial instruments to collect principal and interest restricted or pledged in securities lending operations Government debt Bank debt Other debt instruments Financial instruments to collect principal and interest restricted or pledged (other) Government debt In position To be received Bank debt In position To be received Other debt instruments In position To be received

Wednesday, September 3, 2025 OFFICIAL GAZETTE 261 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the balance sheet of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept | Balance sheet of B.H. (A) | Balance sheet of subsidiary (i) | Balance sheet of subsidiary (ii) | Sum of balance sheets of subsidiaries B=i+ii… | Sum of balance sheet of B.H. and subsidiaries C=(A+B) | Eliminations | Balance sheet of consolidated B.H. with subsidiaries F*=(C+D-E) --- | --- | --- | --- | --- | --- | --- | ---
| | | | | | | Debit (D) | Credit (E)
Debtors for repo
Securities lending
Derivative financial instruments
For trading purposes
Futures to be received
Forwards to be received
Valuation
Credit risk adjustment
Options
Valuation
Credit risk adjustment
Swaps
Valuation
Credit risk adjustment
Derivative financial instrument packages
Valuation
Credit risk adjustment
Counterparty credit risk adjustment
For hedging purposes
Futures to be received
Valuation
Valuation of the hedged item
Forwards to be received
Valuation
Valuation of the hedged item
Credit risk adjustment
Options
Valuation
Valuation of the hedged item
Credit risk adjustment

262 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the balance sheet of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept | Balance sheet of B.H. (A) | Balance sheet of subsidiary (i) | Balance sheet of subsidiary (ii) | Sum of balance sheets of subsidiaries B=i+ii… | Sum of balance sheet of B.H. and subsidiaries C=(A+B) | Eliminations | Balance sheet of consolidated B.H. with subsidiaries F*=(C+D-E) --- | --- | --- | --- | --- | --- | --- | ---
| | | | | | | Debit (D) | Credit (E)
Swaps
Valuation
Valuation of the hedged item
Credit risk adjustment
Derivative financial instrument packages
Valuation
Valuation of the hedged item
Credit risk adjustment
Counterparty credit risk adjustment
Valuation adjustments for financial asset hedging Benefits to be received in securitization operations Benefits on the residual in securitization operations Asset for administration of transferred financial assets Accounts receivable Debtors for settlement of operations Foreign exchange sales and purchases Investments in financial instruments Repos Securities lending Derivative financial instruments For issuance of securities Debtors for margin accounts Debtors for collateral delivered in cash Fiduciary rights Other debtors Premiums, commissions, and rights to be received Clients current and margin accounts Loans and other debts of personnel Other debtors

Wednesday, September 3, 2025 OFFICIAL GAZETTE 263 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the financial position of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Financial Position of the B.H. (A) Financial Position of Subsidiary (i) Financial Position of Subsidiary (ii) Sum of the financial position of the subsidiaries B=i+ii… Sum of the financial position of the B.H. and the subsidiaries C=(A+B) Eliminations Consolidated Financial Position of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Taxes to recover Dividends receivable from equity financial instruments Conditional receivables Other receivables Estimate of expected credit losses Various debtors Conditional receivables Other receivables Receivables (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 Insurance to amortize Other deferred charges

264 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the financial position of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Financial Position of the B.H. (A) Financial Position of Subsidiary (i) Financial Position of Subsidiary (ii) Sum of the financial position of the subsidiaries B=i+ii… Sum of the financial position of the B.H. and the subsidiaries C=(A+B) Eliminations Consolidated Financial Position of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) 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 Long-term direct benefits Post-employment benefits Pensions Seniority premium Other post-employment benefits Deferred profit-sharing for workers (in favor) Estimate 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 Computer equipment Furniture Adaptations and improvements Other properties, furniture and equipment

Wednesday, September 3, 2025 OFFICIAL GAZETTE 265 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the financial position of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Financial Position of the B.H. (A) Financial Position of Subsidiary (i) Financial Position of Subsidiary (ii) Sum of the financial position of the subsidiaries B=i+ii… Sum of the financial position of the B.H. and the subsidiaries C=(A+B) Eliminations Consolidated Financial Position of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Revaluation of properties, furniture and equipment (1) Land Buildings Buildings under construction Transport equipment Computer 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 Computer 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 Computer equipment Furniture Adaptations and improvements Other revaluations of accumulated depreciation of properties, furniture and equipment

266 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the financial position of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Financial Position of the B.H. (A) Financial Position of Subsidiary (i) Financial Position of Subsidiary (ii) Sum of the financial position of the subsidiaries B=i+ii… Sum of the financial position of the B.H. and the subsidiaries C=(A+B) Eliminations Consolidated Financial Position of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Properties, furniture and equipment (net) Right-of-use assets for properties, furniture and equipment Land Buildings Transport equipment Computer equipment Furniture Other properties, furniture and equipment Depreciation of right-of-use assets for properties, furniture and equipment Land Buildings Transport equipment Computer 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

Wednesday, September 3, 2025 OFFICIAL GAZETTE 267 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the financial position of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Financial Position of the B.H. (A) Financial Position of Subsidiary (i) Financial Position of Subsidiary (ii) Sum of the financial position of the subsidiaries B=i+ii… Sum of the financial position of the B.H. and the subsidiaries C=(A+B) Eliminations Consolidated Financial Position of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Other permanent investments Belonging to the financial sector Not belonging to the financial sector Deferred income tax asset Deferred income tax asset (in favor) Temporary differences Tax losses Tax credits Estimate for non-recoverable deferred income tax 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

268 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the financial position of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Financial Position of the B.H. (A) Financial Position of Subsidiary (i) Financial Position of Subsidiary (ii) Sum of the financial position of the subsidiaries B=i+ii… Sum of the financial position of the B.H. and the subsidiaries C=(A+B) Eliminations Consolidated Financial Position of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Revaluation of goodwill (1) From subsidiaries From associates From joint ventures LIABILITY Stock liabilities Bank loans and from other entities Short-term Loans from multiple banking institutions Loans from foreign banks Loans from development banking institutions Loans from other entities Long-term Loans from multiple banking institutions Loans from foreign banks Loans from development banking institutions Loans from other entities Securities assigned for settlement Creditors for repurchase agreements Securities lending Sold collateral or given as guarantee Repurchases Obligation of the repurchaser to return collateral to the repurchasee Sold collateral Government debt Bank debt Other debt securities Collateral given as guarantee

Wednesday, September 3, 2025 OFFICIAL GAZETTE 269 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the financial position of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Financial Position of the B.H. (A) Financial Position of Subsidiary (i) Financial Position of Subsidiary (ii) Sum of the financial position of the subsidiaries B=i+ii… Sum of the financial position of the B.H. and the subsidiaries C=(A+B) Eliminations Consolidated Financial Position of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Securities lending Borrower's obligation to return securities subject to the operation to the lender Sold collateral Government debt Bank debt Other debt securities Equity financial instruments Lender's obligation to return collateral to the borrower Sold collateral Government debt Bank debt Other debt securities Equity financial instruments Derivative financial instruments Sold collateral Government debt Bank debt Other debt securities Equity financial instruments Others Other sold collateral Derivative financial instruments For trading Futures to deliver Forward contracts to deliver Valuation Credit risk adjustment

270 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the financial position of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Financial Position of the B.H. (A) Financial Position of Subsidiary (i) Financial Position of Subsidiary (ii) Sum of the financial position of the subsidiaries B=i+ii… Sum of the financial position of the B.H. and the subsidiaries C=(A+B) Eliminations Consolidated Financial Position of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Options Valuation Credit risk adjustment Swaps Valuation Credit risk adjustment Packages of derivative financial instruments Valuation Credit risk adjustment Counterparty credit risk adjustment For hedging 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

Wednesday, September 3, 2025 OFFICIAL GAZETTE 271 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the financial position of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Financial Position of the B.H. (A) Financial Position of Subsidiary (i) Financial Position of Subsidiary (ii) Sum of the financial position of the subsidiaries B=i+ii… Sum of the financial position of the B.H. and the subsidiaries C=(A+B) Eliminations Consolidated Financial Position of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Packages of derivative financial instruments Valuation Valuation of the hedged item Credit risk adjustment Counterparty credit risk adjustment Fair value adjustments for hedging financial liabilities Obligations in securitization operations Liabilities for administration of transferred financial assets Lease liability Other payables Creditors for settlement of operations Foreign exchange sales Investments in financial instruments Repurchases Securities lending Derivative financial instruments Creditors for margin accounts Creditors for cash collateral received Financial instrument operations Operations not executed in recognized markets (otc) Others Contributions payable Value-added tax Other taxes and duties withheld taxes and social security contributions Various creditors and other payables Commissions payable on ongoing operations Security deposits

272 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the financial position of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Financial Position of the B.H. (A) Financial Position of Subsidiary (i) Financial Position of Subsidiary (ii) Sum of the financial position of the subsidiaries B=i+ii… Sum of the financial position of the B.H. and the subsidiaries C=(A+B) Eliminations Consolidated Financial Position of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Creditors for acquisition of assets Dividends payable Creditors for maintenance service Provisions for various obligations Fees Rents Promotion and advertising expenses Technology expenses Other provisions Other various creditors Liabilities related to groups of assets held for sale Liabilities related to discontinued operations Financial instruments qualifying as liabilities Subordinated obligations in circulation Mandatory conversion Nominal value and interest Transaction costs Premium or discount for placement Conversion at the holder's option Nominal value and interest Transaction costs Premium or discount for placement Conversion at the issuer's option Nominal value and interest Transaction costs Premium or discount for placement Non-convertible Nominal value and interest Transaction costs Premium or discount for placement

Wednesday, September 3, 2025 OFFICIAL GAZETTE 273 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the financial position of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Financial Position of the B.H. (A) Financial Position of Subsidiary (i) Financial Position of Subsidiary (ii) Sum of the financial position of the subsidiaries B=i+ii… Sum of the financial position of the B.H. and the subsidiaries C=(A+B) Eliminations Consolidated Financial Position of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Contributions for future capital increases pending formalization by its shareholders' meeting Others Obligations associated with the retirement of components of properties, furniture and equipment Income tax liability Taxes incurred Income tax (provision) Income tax (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 Profit-sharing for workers incurred Deferred profit-sharing Deferred credits and advance collections Deferred credits Other income to apply Other deferred credits

274 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the financial position of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Financial Position of the B.H. (A) Financial Position of Subsidiary (i) Financial Position of Subsidiary (ii) Sum of the financial position of the subsidiaries B=i+ii… Sum of the financial position of the B.H. and the subsidiaries C=(A+B) Eliminations Consolidated Financial Position of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Advance collections Interest collected in advance Commissions collected in advance Advance collections of goods promised for sale or with reservation of title Other advance collections EQUITY Controling interest Contributed capital Share capital Unpaid share capital Increase by updating paid share capital (1) Contributions for future capital increases formalized by its shareholders' meeting Increase by updating contributions for future capital increases formalized by its shareholders' meeting (1) Share premium Increase by updating share premium (1) Financial instruments qualifying as capital Increase by updating financial instruments qualifying as capital (1) Earned capital Capital reserves Legal reserve Other reserves Increase by updating capital reserves (1) Accumulated results Result from prior periods Result to apply Result from accounting changes and error corrections Increase by updating result from prior periods (1) Net income Other comprehensive income Valuation of trading financial instruments Valuation Effect of income tax and deferred PTU Estimate for non-recoverable deferred income tax and PTU Increase by updating valuation of trading financial instruments (1) Valuation of financial instruments to collect and sell Valuation Effect of income tax and deferred PTU Estimate for non-recoverable deferred income tax and PTU Increase by updating valuation of financial instruments to collect and sell (1) Valuation of cash flow hedging financial instruments Valuation Effect of income tax and deferred PTU Estimate for non-recoverable deferred income tax and PTU

Wednesday, September 3, 2025 OFFICIAL GAZETTE 275 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the financial position of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Financial Position of the B.H. (A) Financial Position of Subsidiary (i) Financial Position of Subsidiary (ii) Sum of the financial position of the subsidiaries B=i+ii… Sum of the financial position of the B.H. and the subsidiaries C=(A+B) Eliminations Consolidated Financial Position of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Increase by updating valuation of cash flow hedging financial instruments (1) Valuation of other hedging financial instruments Valuation Effect of income tax and deferred PTU Estimate for non-recoverable deferred income tax and PTU Increase by updating valuation of other hedging financial instruments (1) Income and expenses related to assets held for disposal Result Effect of income tax and deferred PTU Estimate for non-recoverable deferred income tax and PTU Increase by updating income and expenses related to assets held for disposal (1) Remediation of defined benefits to employees Actuarial results in obligations Valuation Effect of income tax and deferred PTU Estimate for non-recoverable deferred income tax and PTU Result in the return of plan assets Valuation Effect of income tax and deferred PTU Estimate for non-recoverable deferred income tax and PTU

Wednesday, September 3, 2025 OFFICIAL GAZETTE 277 Brokerage Houses Series R12 Consolidation Report A-1219 Consolidation of the financial position of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Financial position of the B.H. (A) Financial position of subsidiary (i) Financial position of subsidiary (ii) Sum of the financial position of the subsidiaries B=i+ii… Sum of the financial position of the B.H. and subsidiaries C=(A+B) Eliminations Consolidated financial position of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Increase due to updating the remeasurement of defined benefits to employees (1) Accumulated effect from translation Valuation Tax effect on deferred income tax and PTU Estimation for non-recoverable deferred income tax and PTU Increase due to updating the accumulated effect from translation (1) Result from holding non-monetary assets By fixed asset valuation By other non-monetary assets Increase due to updating the result from holding non-monetary assets (1) Participation in OCI of other entities Valuation Tax effect on deferred income tax and PTU Estimation for deferred income tax and PTU not recoverable Increase due to updating participation in OCI of other entities (1) Non-controlling interest Net result corresponding to non-controlling interest Other non-controlling interest Other comprehensive income corresponding to non-controlling interest Brokerage Houses (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. * The sum of the eliminations must respect the nature of the account.

278 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the B.H. (A) Comprehensive income statement of subsidiary (i) Comprehensive income statement of subsidiary (ii) Sum of the comprehensive income statement of the subsidiaries B=i+ii… Sum of the comprehensive income statement of the B.H. and subsidiaries C=(A+B) Eliminations Consolidated comprehensive income statement of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Commissions and fees charged Financial instrument trading Fiduciary activities Custody or administration of assets Public offerings Of securities registered in the RNV Of other securities Gold and silver operations Financial intermediation Investment fund operations Other commissions and fees charged Increase due to updating commissions and fees charged (1) Commissions and fees paid Financial instrument trading Fund transfers Borrowed loans Debt placement Stock exchanges Financial intermediaries Indeval Other commissions and fees paid Increase due to updating commissions and fees paid (1) Financial advisory income Financial advisory income Increase due to updating financial advisory income (1)

Wednesday, September 3, 2025 OFFICIAL GAZETTE 279 Brokerage Houses Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the B.H. (A) Comprehensive income statement of subsidiary (i) Comprehensive income statement of subsidiary (ii) Sum of the comprehensive income statement of the subsidiaries B=i+ii… Sum of the comprehensive income statement of the B.H. and subsidiaries C=(A+B) Eliminations Consolidated comprehensive income statement of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) RESULT FROM SERVICES Profit from trading Negotiable financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (bonds) Financial derivatives for trading purposes Financial derivatives for hedging purposes Sale of received collateral Currencies Coinage precious metals Increase due to updating profit from trading (1) Loss from trading Negotiable financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (bonds) Financial derivatives for trading purposes Financial derivatives for hedging purposes Sale of received collateral Currencies Coinage precious metals Transaction costs By trading of negotiable financial instruments By trading of financial derivatives Increase due to updating loss from trading (1) Interest income Interest on cash and cash equivalents Banks High liquidity financial instruments Restricted cash and cash equivalents or pledged 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 trading financial derivatives Premiums in favor in securities lending operations Premiums for debt placement Marketable liabilities Financial instruments qualifying as liabilities Dividends from instruments qualifying as equity financial instruments Gain from valuation Gain from valuation changes Indexed instrument valuation UDIS item valuation Increase due to updating interest income (1)

Wednesday, September 3, 2025 OFFICIAL GAZETTE 281 Brokerage Houses Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the B.H. (A) Comprehensive income statement of subsidiary (i) Comprehensive income statement of subsidiary (ii) Sum of the comprehensive income statement of the subsidiaries B=i+ii… Sum of the comprehensive income statement of the B.H. and subsidiaries C=(A+B) Eliminations Consolidated comprehensive income statement of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Interest expenses Interest on bank and other organization loans Interest, transaction costs, and discounts associated with financial instruments qualifying as liabilities Subordinated obligations Mandatory conversion Conversion by holder decision Conversion by issuer entity decision Non-convertible Other issued securities Interest and yields associated from collateral in OTC operations Premiums paid for early redemption of financial instruments qualifying as liabilities Interest and yields in repo operations Expenses from hedging operations Expenses from trading financial derivatives Premiums associated in securities lending operations Loss from valuation Loss from valuation changes Indexed instrument valuation UDIS item valuation Interest on lease liabilities Financial effect of provisions Increase due to updating interest expenses (1)

282 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the B.H. (A) Comprehensive income statement of subsidiary (i) Comprehensive income statement of subsidiary (ii) Sum of the comprehensive income statement of the subsidiaries B=i+ii… Sum of the comprehensive income statement of the B.H. and subsidiaries C=(A+B) Eliminations Consolidated comprehensive income statement of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Result from fair value valuation of financial instruments Result from fair value valuation Negotiable financial instruments Financial derivatives for trading purposes Valuation Credit risk adjustment Financial derivatives for hedging purposes Valuation Credit risk adjustment Valuation of the hedged item Sold collateral Estimation of expected credit losses for investments in financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (bonds) Result from currency valuation Result from coinage precious metals valuation Increase due to updating result from fair value valuation (1) Net monetary position result (financial margin from intermediation) Net monetary position result from positions generating financial margin (debit balance) Net monetary position result from positions generating financial margin (credit balance) Increase due to updating net monetary position result (financial margin) (1)

Wednesday, September 3, 2025 OFFICIAL GAZETTE 283 Brokerage Houses Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the B.H. (A) Comprehensive income statement of subsidiary (i) Comprehensive income statement of subsidiary (ii) Sum of the comprehensive income statement of the subsidiaries B=i+ii… Sum of the comprehensive income statement of the B.H. and subsidiaries C=(A+B) Eliminations Consolidated comprehensive income statement of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) FINANCIAL MARGIN FROM INTERMEDIATION Other operating income (expenses) Recoveries Taxes Excess in benefits to receive in securitization operations Other recoveries Charges to the estimation of expected credit losses Labor and job security losses Frauds Claims Other losses AMIB dues Donations Loss in custody and administration of assets Loss in trust operations Loss from impairment or reversal effect of other assets Interest associated with financing for asset acquisition Result in sale of properties, furniture, and equipment Cancellation of other liability accounts Interest in favor from loans to officials and employees Rental income Result from valuation of benefits to receive in securitization operations Result from valuation of assets for administration of transferred financial assets

284 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the B.H. (A) Comprehensive income statement of subsidiary (i) Comprehensive income statement of subsidiary (ii) Sum of the comprehensive income statement of the subsidiaries B=i+ii… Sum of the comprehensive income statement of the B.H. and subsidiaries C=(A+B) Eliminations Consolidated comprehensive income statement of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Result from valuation of liability for administration of transferred financial assets Result from benefits to receive in securitization operations Other items of operating income (expenses) Net monetary position result originated from items not related to financial margin (1) Result from valuation of items not related to financial margin Increase due to updating other operating income (expenses) (1) Administrative and promotional expenses Short-term direct benefits Employee profit sharing Caused employee profit sharing Other short-term direct benefits Net cost of the period derived from long-term employee benefits Long-term direct benefits Deferred employee profit sharing Estimation 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

Wednesday, September 3, 2025 OFFICIAL GAZETTE 285 Brokerage Houses Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the B.H. (A) Comprehensive income statement of subsidiary (i) Comprehensive income statement of subsidiary (ii) Sum of the comprehensive income statement of the subsidiaries B=i+ii… Sum of the comprehensive income statement of the B.H. and subsidiaries C=(A+B) Eliminations Consolidated comprehensive income statement of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Fees Rents Promotional and advertising expenses Taxes and various rights Non-deductible expenses Technology expenses Depreciations Of the period By assets for use rights of properties, furniture, and equipment Amortizations Of the period By assets for use rights of intangible assets Loss from impairment or reversal effect of real estate and other assets in use Telephones and communication expenses Inspection and surveillance fees cnbv Maintenance expenses Other administrative and promotional expenses Increase due to updating administrative and promotional expenses (1) OPERATING RESULT Participation in the net result of other entities Result of 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

286 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the B.H. (A) Comprehensive income statement of subsidiary (i) Comprehensive income statement of subsidiary (ii) Sum of the comprehensive income statement of the subsidiaries B=i+ii… Sum of the comprehensive income statement of the B.H. and subsidiaries C=(A+B) Eliminations Consolidated comprehensive income statement of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) 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 reversal effect of permanent investments Increase due to updating participation in the net result of other entities (1) RESULT BEFORE INCOME TAXES Income taxes Income taxes incurred Deferred income taxes Temporary differences Tax losses Tax credits Estimation for non-recoverable income taxes Temporary differences Tax losses Tax credits Increase due to updating income taxes (1) RESULT FROM CONTINUING OPERATIONS Discontinued operations Discontinued operations Increase due to updating discontinued operations (1)

Wednesday, September 3, 2025 OFFICIAL GAZETTE 287 Brokerage Houses Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the B.H. (A) Comprehensive income statement of subsidiary (i) Comprehensive income statement of subsidiary (ii) Sum of the comprehensive income statement of the subsidiaries B=i+ii… Sum of the comprehensive income statement of the B.H. and subsidiaries C=(A+B) Eliminations Consolidated comprehensive income statement of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) NET RESULT Other comprehensive income Valuation of negotiable financial instruments Period effect Valuation Tax effect on deferred income tax and PTU Estimation for deferred income tax and PTU not recoverable Increase due to updating valuation of negotiable financial instruments (1) Valuation of financial instruments to collect and sell Period effect Valuation Tax effect on deferred income tax and PTU Estimation for deferred income tax and PTU not recoverable Increase due to updating valuation of financial instruments to collect and sell (1) Valuation of cash flow hedging financial instruments Period effect Valuation Tax effect on deferred income tax and PTU Estimation for deferred income tax and PTU not recoverable Increase due to updating valuation of cash flow hedging financial instruments (1)

288 OFFICIAL GAZETTE Wednesday, September 3, 2025 Brokerage Houses Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the B.H. (A) Comprehensive income statement of subsidiary (i) Comprehensive income statement of subsidiary (ii) Sum of the comprehensive income statement of the subsidiaries B=i+ii… Sum of the comprehensive income statement of the B.H. and subsidiaries C=(A+B) Eliminations Consolidated comprehensive income statement of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Valuation of other hedging financial instruments Period effect Valuation Tax effect on deferred income tax and PTU Estimation for deferred income tax and PTU not recoverable Increase due to updating valuation of other hedging financial instruments (1) Income and expenses related to assets held for disposal Period effect Result Tax effect on deferred income tax and PTU Estimation for deferred income tax and PTU not recoverable Increase due to updating income and expenses related to assets held for disposal (1) Remeasurement of defined benefits to employees Period effect Valuation Tax effect on deferred income tax and PTU Estimation for deferred income tax and PTU not recoverable Increase due to updating remeasurement of defined benefits to employees (1) Accumulated effect from translation Period effect Valuation Tax effect on deferred income tax and PTU Estimation for deferred income tax and PTU not recoverable Increase due to updating accumulated effect from translation (1)

Wednesday, September 3, 2025 OFFICIAL GAZETTE 289 Brokerage Houses Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the brokerage house with its subsidiaries Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the B.H. (A) Comprehensive income statement of subsidiary (i) Comprehensive income statement of subsidiary (ii) Sum of the comprehensive income statement of the subsidiaries B=i+ii… Sum of the comprehensive income statement of the B.H. and subsidiaries C=(A+B) Eliminations Consolidated comprehensive income statement of the B.H. with its subsidiaries F*=(C+D-E) Debit (D) Credit (E) Result from holding non-monetary assets Period effect Valuation Tax effect on deferred income tax and PTU Estimation for deferred income tax and PTU not recoverable Increase due to updating result from holding non-monetary assets (1) Participation in OCI of other entities Period effect Valuation Tax effect on deferred income tax Estimation for non-recoverable deferred income tax Increase due to updating participation in OCI of other entities (1) 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 (2) Brokerage Houses (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. (2) Determined in accordance with what is stipulated in Bulletin B-14 “Earnings per share”, issued by the Mexican Council for Financial Information and Sustainability Standards, A.C. * The sum of the eliminations must respect the nature of the account.”

290 OFFICIAL GAZETTE Wednesday, September 3, 2025

“SERIES R13 FINANCIAL STATEMENTS
This series consists of (4) reports, whose preparation and submission frequency must be monthly for reports B-1321 and B-1322, and quarterly for reports A-1311 and A-1316.

REPORTS
A-1311 Statement of Changes in Shareholders' Equity The statement of changes in shareholders' equity aims to present information regarding changes in the owners' investment in the brokerage house during the accounting period. It must show the reconciliation between initial and final balances for each of the items forming part of shareholders' equity.

In this report, balances for all concepts of the brokerage house's shareholders' equity are requested, showing the movements that occurred during the reported period. The movements refer to increases or decreases in shareholders' equity originating from owner movements, reserve movements, and comprehensive income.

A-1316 Statement of Cash Flows
The statement of cash flows has the main objective of providing information about changes in resources and financing sources during the accounting period. The changes refer to differences classified according to resources generated or used by operations, financing activities, and investment activities, in the various items of the initial and final statement of financial position for the period being reported.

Likewise, the increase or decrease in cash and cash equivalents during the period must be reflected.

B-1321 Statement of Financial Position
The statement of financial position aims to present the value of assets and rights, real, direct, or contingent liabilities, as well as shareholders' equity of an entity at a specific date. It must adequately and on a consistent basis show the entities' position regarding their assets, liabilities, shareholders' equity, and off-balance sheet accounts, so that the economic resources available to the institutions and their financial structure can be evaluated.

In this report, total closing balances for the period of the different concepts that make up the brokerage house's statement of financial position are requested.

B-1322 Statement of Comprehensive Income
The statement of comprehensive income aims to show information related to the results of its operations in shareholders' equity and, therefore, of income and expenses and other comprehensive income (OCI) and comprehensive income.

In this report, relevant information regarding operations carried out by the brokerage house during the reported period is requested.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 291

For the completion of reports A-1311, A-1316, B-1321, and B-1322, the following aspects must be considered:

Data referring to balances must be presented in national currency, foreign currency, and UDIS valued in pesos and foreign currency valued in pesos using the exchange rate indicated in the current accounting criteria. These amounts and balances must be presented in pesos, rounded, without decimals, and without commas. For example: $20,585.70 would be 20586.

CAPTURE FORMAT
Entities will carry out the submission of information related to reports A-1311 Statement of Changes in Shareholders' Equity and A-1316 Statement of Cash Flows, described above, by using the following capture format:

REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
REPORT
SECTION FINANCIAL INFORMATION
CONCEPT
BALANCE TYPE
DATA

Entities will carry out the submission of information related to reports B-1321 Statement of Financial Position and B-1322 Statement of Comprehensive Income, described above, by using the following capture format:

REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
REPORT
SECTION FINANCIAL INFORMATION
CONCEPT
DATA

Entities 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 submitting information presented in the support guides, which are published and updated in the Interinstitutional Information Transfer System (SITI) or by the Commission as appropriate. Once 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 various reports that include the same information at a different level of aggregation. Consequently, 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 the corresponding sanctions will be imposed in accordance with the applicable legal provisions.”

292 OFFICIAL GAZETTE Wednesday, September 3, 2025

Brokerage Houses
Series R13 Financial Statements
Report A-1311 Statement of Changes in Shareholders' Equity Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept
Contributed Capital Earned
Total controlling interest
Total non-controlling interest
Total shareholders' equity
Share capital
Contributions for future capital increases formalized by its shareholders' meeting Premium on share sales Financial instruments qualifying as capital Capital reserves Accumulated results Valuation of available-for-sale financial instruments Valuation of financial instruments 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 sale Remeasurement of defined employee benefits Cumulative effect of translation Result from holding non-monetary assets Participation 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 refunds
Declaration of dividends
Capitalization of other shareholders' equity concepts Changes in controlling interest that do not imply loss of control Total

RESERVE MOVEMENTS
Capital reserves (1)

COMPREHENSIVE INCOME:
Net income
Other comprehensive income
Valuation of available-for-sale financial instruments Valuation of financial instruments 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 sale Remeasurement of defined employee benefits Cumulative effect of translation Result from holding non-monetary assets Participation in OCI of other entities Total

Balance at ___ of __________ of ___

Brokerage Houses
(1) The entity must show in this line item the amounts representing increases or decreases to capital reserves.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 293

Brokerage Houses
Series R13 Financial Statements
Report A-1316 Statement of Cash Flows of the Brokerage House Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept Amount
Operating Activities
Income before income tax

Adjustments for items associated with investment activities:
Depreciation of property, plant, and equipment Amortization of intangible assets Losses or reversal of losses on impairment of long-term assets Participation in net income of other entities Other adjustments for items associated with investment activities Discontinued operations Long-term assets held for sale or for distribution to owners

Adjustments for items associated with financing activities:
Interest associated with bank and other organizational loans Interest associated with financial instruments qualifying as liabilities Interest on lease liabilities Other interest

Changes in operating items
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 benefits to receive in securitization operations Change in other accounts receivable (net) Change in other operating assets (net) Change in securities liabilities Change in repo creditors Change in securities lending (liability) Change in collateral sold or pledged

294 OFFICIAL GAZETTE Wednesday, September 3, 2025

Brokerage Houses
Series R13 Financial Statements
Report A-1316 Statement of Cash Flows of the Brokerage House Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept Amount
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 employee benefits assets/liabilities Change in other accounts payable Change in other provisions Income tax refunds Income tax payments Net cash flows from operating activities

Investment Activities
Payments for long-term financial instruments
Collections from long-term financial instruments Payments for acquisition of property, plant, and equipment Collections from disposal of property, plant, 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 investment activities)

Payments associated with hedging financial instruments (of hedged items related to investment activities)

Wednesday, September 3, 2025 OFFICIAL GAZETTE 295

Brokerage Houses
Series R13 Financial Statements
Report A-1316 Statement of Cash Flows of the Brokerage House Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept Amount
Other collections from investment activities
Other payments for investment activities
Net cash flows from investment activities

Financing Activities
Collections from obtaining bank and other organizational loans Payments of bank and other organizational loans Payments of lease liabilities Collections from share issuance Payments for share capital refunds Collections from issuance of financial instruments qualifying as capital Payments associated with financial instruments qualifying as capital Cash 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 for 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

Brokerage Houses

Note: In accordance with what is established by accounting criteria, the concepts appearing in this statement are shown enumeratively and not limitatively.

296 OFFICIAL GAZETTE Wednesday, September 3, 2025

Brokerage Houses
Series R13 Financial Statements
Report B-1321 Statement of Financial Position of the Brokerage House Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept Amount
OFF-BALANCE SHEET ACCOUNTS
Operations on behalf of third parties
Clients current accounts
Client banks
Dividends collected from clients
Interest collected from clients
Settlement of client operations
Premiums collected from clients
Client settlements with foreign exchange
Margin accounts
Other current accounts
Custody operations
Client financial instruments received in custody Client financial instruments abroad Administration operations Repo operations on behalf of clients Securities lending operations on behalf of clients Collateral received as guarantee on behalf of clients Collateral delivered as guarantee on behalf of clients Derivative financial instrument purchase operations Of client futures and forward contracts (notional amount) Of options Of swaps Of client derivative financial instrument packages Derivative financial instrument sale operations Of client futures and forward contracts (notional amount) Of options Of swaps Of client derivative financial instrument packages Managed trusts Operations on own account Contingent assets and liabilities Collateral received by the entity Cash administered in trust Government debt Bank debt Other debt securities Equity financial instruments Other

Wednesday, September 3, 2025 OFFICIAL GAZETTE 297

Brokerage Houses
Series R13 Financial Statements
Report B-1321 Statement of Financial Position of the Brokerage House Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept Amount
Collateral received and sold or pledged by the entity Government debt Bank debt Other debt securities Equity financial instruments Other Other registration accounts

ASSETS
Cash and cash equivalents
Margin accounts (derivative financial instruments) Investments in financial instruments Available-for-sale financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (securities) (net) Financial instruments to collect principal and interest (securities) Estimated expected credit losses for investments in financial instruments to collect principal and interest (securities)

Repo debtors
Securities lending
Derivative financial instruments
For trading purposes
For hedging purposes
Valuation adjustments for financial asset hedging Benefits to receive in securitization operations Accounts receivable (net) Long-term assets held for sale or for distribution to owners Assets related to discontinued operations Prepayments and other assets Property, plant, and equipment (net) Right-of-use assets for property, plant, and equipment (net) Permanent investments Subsidiaries Associates Joint Ventures Other permanent investments Deferred income tax assets Intangible assets (net) Right-of-use assets for intangible assets (net) Goodwill

298 OFFICIAL GAZETTE Wednesday, September 3, 2025

Brokerage Houses
Series R13 Financial Statements
Report B-1321 Statement of Financial Position of the Brokerage House Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept Amount
LIABILITIES
Securities liabilities
Bank and other organizational loans
Short-term
Long-term
Securities assigned for settlement
Repo creditors
Securities lending
Collateral sold or pledged
Repos
Securities lending
Derivative financial instruments
Other sold collateral
Derivative financial instruments
For trading purposes
For hedging purposes
Valuation adjustments for financial liability hedging Obligations in securitization operations Lease liability Other accounts payable Creditors for operation settlement Creditors for margin accounts Creditors for cash collateral received Contributions payable Other creditors and other accounts payable Liabilities related to groups of assets held for sale Liabilities related to discontinued operations Financial instruments qualifying as liabilities Subordinated obligations in circulation Contributions for future capital increases pending formalization by its shareholders' meeting

Other
Obligations associated with the removal of components of property, plant, and equipment Income tax liability Employee benefits liability Deferred credits and advance collections

SHAREHOLDERS' EQUITY
Controlling interest
Contributed capital
Share capital
Unpaid share capital
Increase due to updating of paid share capital (1) Contributions for future capital increases formalized by its shareholders' meeting

Wednesday, September 3, 2025 OFFICIAL GAZETTE 299

Brokerage Houses
Series R13 Financial Statements
Report B-1321 Statement of Financial Position of the Brokerage House Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept Amount
Increase due to updating of contributions for future capital increases formalized by its shareholders' meeting (1)

Premium on share sales
Increase due to updating of premium on share sales (1) Financial instruments qualifying as capital Increase due to updating of financial instruments qualifying as capital (1)

Earned capital
Capital reserves
Increase due to updating of capital reserves (1) Accumulated results Results from prior periods Increase due to updating of results from prior periods (1) Net income Other comprehensive income Valuation of available-for-sale financial instruments Increase due to updating of valuation of available-for-sale financial instruments (1)

Valuation of financial instruments to collect and sell Increase due to updating of valuation of financial instruments to collect and sell (1)

Valuation of cash flow hedging financial instruments Increase due to updating of valuation of cash flow hedging financial instruments (1)

Valuation of other hedging financial instruments Increase due to updating of valuation of other hedging financial instruments (1)

Income and expenses related to assets held for sale Increase due to updating of income and expenses related to assets held for sale (1) Remeasurement of defined employee benefits Increase due to updating of remeasurement of defined employee benefits (1)

Cumulative effect of translation
Increase due to updating of cumulative effect of translation (1) Result from holding non-monetary assets Increase due to updating of result from holding non-monetary assets (1)

Participation in OCI of other entities
Increase due to updating of participation in OCI of other entities (1) Non-controlling interest Net income attributable to non-controlling interest Other non-controlling interest Other comprehensive income attributable to non-controlling interest

Brokerage Houses
(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.

300 OFFICIAL GAZETTE Wednesday, September 3, 2025

Brokerage Houses
Series R13 Financial Statements
Report R13 B-1322 Statement of Comprehensive Income of the Brokerage House Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos

Concept Amount
Commissions and fees charged
Commissions and fees paid
Financial advisory income
RESULT FROM SERVICES
Profit from buying and selling
Loss from buying and selling
Interest income
Interest expenses
Result from valuation of financial instruments at fair value Net monetary position result (Financial margin from intermediation) FINANCIAL MARGIN FROM INTERMEDIATION Other operating income (expenses) Administration and promotion expenses OPERATING RESULT Participation in the net result of other entities RESULT BEFORE INCOME TAXES Income taxes RESULT FROM CONTINUOUS OPERATIONS Discontinued operations NET RESULT Other comprehensive income Valuation of trading financial instruments Valuation of financial instruments 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 Remedy of defined benefits to employees Accumulated effect from conversion Result from 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 (2)
Brokerage Houses
(2) Determined in accordance with the provisions of Bulletin B-14 "Earnings per share", issued by the Mexican Council of Financial Information and Sustainability Standards, A.C.

Wednesday, September 3, 2025 OFFICIAL GAZETTE 301 "SERIES R18 OTHER ACCOUNTS PAYABLE This series is integrated by (1) report, whose preparation and presentation frequency must be monthly.
REPORT:
B-1821 Disaggregated diverse creditors and other accounts payable This report aims to collect information regarding diverse creditors and other accounts payable that brokerage houses have registered in report A-0111 Minimum Catalog within the concept of Diverse creditors and other accounts payable, during the reported period. To fill out report B-1821 Disaggregated diverse creditors and other accounts payable, the following aspects must be considered:
Data referring to balances and amounts must be presented in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos and foreign currency valued in pesos using the exchange rate indicated in the current accounting criteria. Such amounts and balances must be presented in pesos, rounded, without decimals and without commas. For example: $20,585.70 would be 20586. CAPTURE FORMAT:
Entities will carry out the submission of information related to report A-1821 Disaggregated diverse creditors and other accounts payable, described above, by using the following capture format:
INFORMATION REQUESTED
SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
REPORT
SECTION DISAGGREGATED
CREDITOR
CREDITOR IDENTIFIER
CREDITOR NAME
CREDITOR RFC
OPERATION REGISTRATION DATE
CURRENCY TYPE
ACCOUNTING CLASSIFICATION
BALANCE AT THE END OF THE PERIOD
PAYMENT EXPECTATIONS
Entities 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 submitting information presented in support guides and/or filling instructions, which are published and updated in the Interinstitutional Information Transfer System (SITI) or in that which the Commission makes known, if applicable. Once validations and quality standards are surpassed, the SITI will generate an electronic receipt acknowledgment. The information must be sent only once and will be received assuming it meets all characteristics and specifications, for which 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.” ___________________________________