Resolution modifying the General Provisions applicable to Brokerage Houses

DOF: 16/04/2024

RESOLUTION modifying the General Provisions applicable to Brokerage Houses

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

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

CONSIDERING

That on January 1, 2023, NIF A-1 "Conceptual Framework of Financial Reporting Standards" (NIF A-1), issued by the Mexican Council of Financial Reporting Standards (CINIF), entered into force, which aims to define and establish the Conceptual Framework that provides rational support for specific Financial Reporting Standards (NIF), as well as for the solution of problems arising in the accounting recognition of transactions and other events that economically affect brokerage houses;

That, for the reasons stated in the previous consideration, NIF A-3 "Needs of Users and Objectives of Financial Statements" (NIF A-3), which contained Appendix C "Financial Indicators" (Appendix C), was repealed; therefore, the management of brokerage houses will be responsible for evaluating and determining the financial indicators that will constitute relevant elements of judgment for users of financial information to evaluate the prospects of a brokerage house and make economic decisions;

That, with the repeal of Appendix C, and having left NIF A-3 without effect, Annex 6 "FINANCIAL INDICATORS" of the General Provisions applicable to Brokerage Houses, became non-convergent with the conceptual framework of the NIF, and thus might not contribute to a complete and correct evaluation of the financial statements of brokerage houses, as it proved to be of little relevance in decision-making, and

That in evaluating the convenience of maintaining the obligation for brokerage houses to observe the financial indicators contained in the aforementioned Annex 6, this decentralized body concludes the relevance of its elimination in order not to maintain information requirements that do not provide relevant elements of judgment for their evaluation, and therefore has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO BROKERAGE HOUSES

SOLE.- Article 180, fraction III, subsection b), first paragraph; and Annex 6 of the General Provisions applicable to Brokerage Houses, published in the Official Gazette of the Federation on September 6, 2004, are REFORMED and REPEALED, respectively, to read as follows:

" INDEX

[ . . . ]

List of Annexes

Annexes A to D

. . .

Annexes

1 to 5

. . .

Annex 6

(Repealed)

Annexes 7 to 19

. . . "

" Article 180 .-

. . .

I. and II.

. . .

III.

. . .

a)

. . .

b)

The financial indicators that provide relevant elements of judgment for the evaluation of the solvency, liquidity, operational efficiency, financial risk and profitability of brokerage houses, indicating the formulas used for the purpose of their determination, which must be consistent with those contained in the financial indicators published on the website of the Commission.

. . .

. . .

. . .

. . . "

TRANSITORY

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

Respectfully,

Mexico City, April 5, 2024.- President of the National Banking and Securities Commission, Dr. Jesús de la Fuente Rodríguez.- Signature.

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