Resolution modifying the General Provisions applicable to credit institutions

DOF: 24/07/2025

RESOLUTION modifying the General Provisions applicable to credit institutions

A seal with the National Coat of Arms appears at the margin, which reads: United Mexican States.- Treasury.- Secretariat of

Treasury and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of articles 96 Bis,

first paragraph; 97, first paragraph; 98 Bis; 99, first paragraph and 101, first and second paragraphs of the Law

of Credit Institutions; as well as 4, fractions III, V, XXXVI and XXXVIII and 16, fraction I of the Law of the

National Banking and Securities Commission, and

CONSIDERING

That in accordance with article 78 of the General Law for Regulatory Improvement and with the purpose of reducing the

cost of compliance of this modifying resolution, the National Banking and Securities Commission

through the issuance of the "Resolution modifying the general provisions applicable to

savings and popular credit entities, integration organisms, community financial societies and

rural financial integration organisms, referred to in the Savings and Popular Credit Law" published in the

Official Gazette of the Federation on January 23, 2018, adjusted the accounting criteria applicable to

popular financial societies, community financial societies with operation levels I to IV and

rural financial integration organisms, so that these can cancel, in the period in which they occur, the

excesses in the balance of the provisional estimates for credit risks, as well as to recognize the

recovery of previously written-off credits against the item provisional estimates for credit

risks, in order to make them consistent with the international standards established in the

International Financial Reporting Standards;

That, it is necessary to make adjustments to the regulations applicable to credit institutions regarding

special accounting criteria and special accounting records, with the object of providing legal certainty

regarding the natural phenomena that trigger the condition for their authorization and the requirements that

must be met to demonstrate the adverse impact on the solvency or liquidity of the institutions and, in case of

the stability of the financial system as a whole, or when the institutions are carrying out

financial rehabilitation processes or corporate restructuring;

That, in that sense, and in order to provide credit institutions with better elements, the

information that they must present to obtain authorization and application of said special accounting criteria

and special accounting records is established, which will result in benefit for the stability of the system

financial as a whole, and which in turn allows the National Banking and Securities Commission to better

exercise of its authorization and supervision powers; therefore it has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO THE

CREDIT INSTITUTIONS

SINGLE.- Articles 174 Bis; 174 Bis 1 and 174 Bis 2 are ADDED, and Article 175 of the

"General Provisions applicable to credit institutions", published in the Official Gazette of the

Federation on December 2, 2005, and modified through resolutions published in the aforementioned medium

of dissemination, to read as follows:

" Article 174 Bis .- The Commission may authorize Institutions to apply special accounting criteria on

a temporary basis regarding the application of the accounting criteria contained in Annex 33 of these

provisions, when the competent authorities issue declarations of emergency or natural disaster

in the occurrence of disturbing natural phenomena that generate effects on the economy that, in the

judgment of the Commission, could cause an adverse impact on the solvency or liquidity of two or more

Institutions and, in case of, on the stability of the financial system.

For the purposes of the foregoing paragraph, disturbing natural phenomenon shall be understood as

referred to in the General Law for Civil Protection or the one that replaces it.

To obtain authorization for the application of special accounting criteria, at least the following must be sent to the Commission:

I.

Detailed description of the special accounting criteria requested, as well as the period and area

geographic area of application.

II.

Detailed narrative of the economic effects that the disturbing natural phenomenon has caused or that is estimated to

will cause.

III.

Estimation of the impact that the economic effects could cause on the indicators of

solvency, liquidity and those related to the application of the special accounting criteria

of the affected Institutions and, in case of, the impact on the stability of the financial system.

IV.

Explanation of how the special accounting criteria will help reduce or prevent the

effects referred to in the preceding fractions.

The authorization request must be sent in free format, signed by the legal representative of the

Institutions, accompanied by documents proving their personality, or in case of, signed by the

legal representative of the self-regulatory organisms recognized by the Commission or of any body of

trade representation.

Until the Commission authorizes the application of the special accounting criteria, the Institutions

must continue using the accounting criteria contained in Annex 33 of the present

provisions.

The validity for the application of the authorized special accounting criteria may be extended by

one occasion for a period that may not exceed the originally granted term, when in the judgment of the

Commission, the applicants demonstrate that the economic effects persist on the date of the request for

extension.

Article 174 Bis 1.- The Commission may authorize Institutions regarding the application of the

criteria of accounting provided for in Annex 33 of these provisions, to carry out special accounting

records, when in the judgment of the Commission, these are necessary to ensure the stability and correct

operation of the Institutions during Financial Rehabilitation or Corporate Restructuring

processes, provided that such processes do not result from non-compliance with the regulatory framework applicable to them and that the Institution in question is not applying special accounting records on

the date of the request.

The request to obtain authorization for the application of special accounting records must be sent to

the Commission in free format, signed by its legal representative, accompanied by documents that

prove their personality and must contain at least the following:

I.

Detailed description of the special accounting records requested, indicating at least the

items of the financial statements that would be affected, amounts and period for their application.

II.

Detailed explanation of the causes that have generated the need to carry out the process of

Financial Rehabilitation or Corporate Restructuring.

III.

The solvency, liquidity, capital indicators and those related to the application of the

special accounting records, determined on the date of the request, as well as a description

detailed of the effects that said indicators could present in case of not having the

requested authorization.

IV.

The actions and remediation measures that make up the Financial Rehabilitation or Corporate Restructuring processes that the Institution requires.

V.

Evidence that the actions and measures indicated in the request have the approval of the

Council of the requesting Institution.

For the purposes of this article, it must be understood by:

a)

Financial Rehabilitation, the reorganization process for the improvement of the financial situation of

an Institution, which results from an effect on its solvency, stability or liquidity that puts in

risk the continuity of the Institution.

b)

Corporate Restructuring, the set of actions that transform the legal structure of a

Institution and that result from an effect on its solvency, stability or liquidity that puts in

risk its business continuity and that are carried out with the purpose of obtaining an economic effect

directed towards its recovery, such as mergers, spin-offs and discontinued operations.

Until the Commission authorizes the application of the special accounting records, the Institutions

must continue using the accounting criteria contained in Annex 33 of the present

provisions.

Article 174 Bis 2.- Institutions that have obtained authorization from the Commission to apply

special accounting criteria or special accounting records, in terms of articles 174 Bis and 174 Bis

1 respectively, must disclose in the explanatory notes to the audited annual consolidated basic financial statements

and quarterly corresponding to the periods in which these are applied and in the

public communications of financial information, the following:

I.

That they have authorization from the Commission to apply special accounting criteria or special

accounting records, specifying in case of, the period for which they have the authorization

for its application.

II.

The description of the special accounting criteria or special accounting records authorized and

how they have been applied, as well as the records that should have been made in accordance with

the accounting criteria contained in Annex 33 of the present provisions.

III.

The amounts that would have been recorded and presented both in the statement of financial position

as well as in the statement of comprehensive income in case of not having the authorization to apply the criteria

special accounting or special accounting records.

IV.

The detail of the concepts and amounts for which the accounting effect was made.

V.

The impact that the application of the special accounting criteria or special accounting records

generates in the solvency, liquidity, capital indicators and those related to the

application of these.

VI.

The additional information that the Commission determines in the authorization of the special accounting criteria

or special accounting records.

Regarding the annual financial statements referred to in this article, the disclosure must be made

through a specific note.

The Commission may revoke the special accounting criteria or special accounting records authorized

referred to in articles 174 Bis and 174 Bis 1, respectively, when Institutions fail to comply with what

provided in any of the fractions I to VI of this article regarding the information to be disclosed, or with the

requirements contained in the special accounting criteria or special accounting records authorized, according to

be the case.

In case of, Institutions to which the Commission has revoked the authorization of

application of special accounting criteria, will have the obligation to maintain the agreements that they have

made with their clients as a consequence of the application of the aforementioned criteria, prior to the date on which

the revocation is determined.

Article 175.- Repealed. "

TRANSITORY

SINGLE.- This Resolution will enter into force the day following its publication in the Official Gazette

of the Federation.

Respectfully

Mexico City, July 15, 2025. - President of the National Banking and Securities Commission, Dr.

Jesús de la Fuente Rodríguez.- Rubric.

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