Resolution modifying the General Provisions applicable to credit institutions

DOF: 07/02/2024

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.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, pursuant to the agreement of its Board of Directors, based on the provisions of articles 50, paragraphs fourth and fifth, and 98 Bis of the Credit Institutions Law; as well as 4, fraction XXXVI, and 16, fractions I and VI of the National Banking and Securities Commission Law, having heard the opinion of the Bank of Mexico, in terms of the provisions of article 50 of the aforementioned Credit Institutions Law, and

CONSIDERING

That the General Provisions applicable to credit institutions establish in their article 2 Bis 6, that the basic part of the net capital of said institutions will be integrated by fundamental capital and non-fundamental basic capital;

That for the purpose of determining fundamental capital, the subtraction of certain elements must be performed, among which items implying the deferral of costs or expenses, such as prepayments, may be exempted, provided these are less than one year;

That it is necessary to make adjustments to the regulatory framework with the purpose of providing greater legal certainty to credit institutions regarding the correct application and interpretation of the treatment of items that represent expenditures or expenses whose recognition in capital is deferred over time and that must be excluded from the deduction of fundamental capital, and

That, to provide said financial entities 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 conceptual framework, to align the concept "term less than one year" with what is established in the accounting criteria of the Financial Information Standard C-5 named "Prepayments", has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO

CREDIT INSTITUTIONS

SOLE.- Article 2 bis 6, fraction I, subsection n) of the "General Provisions applicable to credit institutions", published in the Official Gazette of the Federation on December 2, 2005 and last modified by the resolution published in the aforementioned dissemination medium on December 27, 2023, is REFORMED, to read as follows:

" Article 2 Bis 6.-

. . .

I.

. . .

a) to m)

. . .

n)

Items that are accounted for in the Institution's assets as intangibles or that, in their case, imply the deferral of expenses or costs in the Institution's capital, such as:

Intangibles of any type including goodwill, and

Any item with the exception of fixed assets, prepayments, and deferred charges that represent expenditures or expenses whose recognition in accounting capital is deferred over time and that, on the date for which the capital computation is performed, their remaining term for impact on results is equal to or less than one year.

The concepts referred to in this subsection shall be considered net of their corresponding amortizations, impairment, deferred passive taxes, and deferred passive participation of workers in profits.

o) to t)

. . .

II.

. . .

. . . "

TRANSITIONAL

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

Respectfully,

Mexico City, January 30, 2024. -

President of the National Banking and Securities Commission, Dr.

Jesús de la Fuente Rodríguez.- Signature.

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