2025-07-24 | DOF 5763697Added
The CNBV authorizes credit institutions to apply special accounting criteria temporarily following natural disasters that adversely impact solvency or liquidity, and to apply special accounting records during financial rehabilitation or corporate restructuring processes. Institutions must submit detailed applications demonstrating the economic impact and remediation measures, and are required to provide specific disclosures in financial statements regarding the authorization, application, and financial impact of these measures. The resolution revokes previously authorized measures if disclosure requirements are not met and maintains client agreements in the event of revocation.
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