Resolution modifying the General Provisions applicable to credit institutions

DOF: 27/12/2024

RESOLUTION that modifies the General Provisions applicable to credit institutions

At the margin a seal with the National Coat of Arms, which says: United Mexican States.- Treasury.- Secretariat of

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

The

National Banking and

Securities Commission,

on the basis of

what is provided by

articles

96 Bis,

first paragraph and 98 Bis

of the Law of Credit Institutions,

as well as

4, fractions II,
V, XXXVI and XXXVIII and 16,

fraction I of the Law of the

National Banking and Securities Commission, and

CONSIDERING

That the report "A-2815 Assignment of the Business Indicator Method for Operational Risk" of the "Series R28 Operational Risk Information", contains information contained in its entirety in the report "A-0111 Minimum Catalog" of the "Series R01 Minimum Catalog", therefore, with the purpose of avoiding duplication of information, it is convenient to simplify the fulfillment of reporting obligations by multiple banking and development institutions in matters of requested and stored information;

That to perform the calculation of the business indicator and its components, necessary to determine the capital requirement of institutions for their exposure to operational risk, the information from the aforementioned report A-0111 can be used;

That, given that the General Law of Regulatory Improvement in its article 8, fraction V establishes that one of the objectives of regulatory improvement policy is to simplify Procedures and Services, the National Banking and Securities Commission has decided to take actions to reduce the regulatory burden of the procedures that multiple banking and development institutions must present before this decentralized body, specifically for the present Resolution, leaving the mentioned regulatory report A-2815 without effect, therefore it has resolved to issue the following:

RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO CREDIT INSTITUTIONS

UNIQUE.-

REPEALS from article 207, the references to the report "A-2815 Assignment of the Business Indicator Method for Operational Risk" and from article 208, fraction II, subsection c);

and REFORMS the index and the "Series R28 Operational Risk Information", both of Annex 36 "Regulatory Reports" of the General provisions applicable to credit institutions, published in the Official Journal of the Federation on December 2, 2005 and modified through resolutions published in the cited means of dissemination, to remain as follows:

" Article 207.- . . .

Series R01 to Series R27 . . .

Series R28

Operational Risk Information . . .

. . .

. . .

. . .

A-2815 Repealed.

Series R29 to Series R36 . . .

. . .

. . .

. . .

Article 208.- . . .

I. . . .

II. . . .

a) and b) . . .

c) Repealed.

d) to h) . . .

III. and IV. . . .

. . .

. . . "

" ANNEX 36

Regulatory Reports

INDEX

Series R01

Minimum Catalog

Frequency

A-0111

Minimum Catalog

Monthly

Series R03

Investments in securities

Frequency

E-0304

Assignments

Daily

E-0305

Orders

Daily

Series R04

Credit portfolio

Frequency

Financial situation

A-0411

Portfolio by type of credit, average balance, interest and commissions

Monthly

A-0417

Qualification of the credit portfolio and preventive estimation for credit risks

Monthly

A-0419

Movements in the preventive estimation for credit risks

Monthly

A-0420

Movements in portfolios with stage 3 credit risk

Monthly

A-0424

Movements in portfolios with stages 1 and 2 credit risk

Monthly

Commercial Portfolio 1

Detailed Information (Portfolio qualification methodology Annexes 18 to 22)

C-0430

High commercial credits managed by federal entities and municipalities, financial entities, legal persons and natural persons with business activity, federal government, federal decentralized bodies, state and municipal, state productive enterprises and credits granted to investment projects or assets with own payment source

Monthly

C-0431

Follow-up of commercial credits managed by federal entities and municipalities, financial entities, legal persons and natural persons with business activity, federal government, federal decentralized bodies, state and municipal, state productive enterprises and credits granted to investment projects or assets with own payment source

Monthly

C-0432

Low commercial credits managed by federal entities and municipalities, financial entities, legal persons and natural persons with business activity, federal government, federal decentralized bodies, state and municipal, state productive enterprises and credits granted to investment projects or assets with own payment source

Monthly

C-0433

Reserves of commercial credits managed by federal entities and municipalities, financial entities, legal persons and natural persons with business activity, federal government, federal decentralized bodies, state and municipal and state productive enterprises

Monthly

C-0434

Severity of Loss of commercial credits managed by federal entities and municipalities, financial entities, legal persons and natural persons with business activity, federal government, federal decentralized bodies, state and municipal and state productive enterprises

Monthly

C-0435

Probability of Default of commercial credits managed by federal entities and municipalities

Monthly

C-0436

Probability of Default of commercial credits managed by financial entities

Monthly

C-0437

Probability of Default of commercial credits managed by legal persons and natural persons with business activity, federal government, federal decentralized bodies, state and municipal and state productive enterprises with Net Sales or Net Annual Income less than 14 million UDIS, other than federal entities, municipalities and financial entities

Monthly

C-0438

Probability of Default of commercial credits managed by legal persons and natural persons with business activity, federal government, federal decentralized bodies, state and municipal and state productive enterprises with Net Sales or Net Annual Income greater than or equal to 14 million UDIS, other than federal entities, municipalities and financial entities

Monthly

C-0439

Qualification and provisioning method applicable to commercial credits for investment projects or assets with own payment source (Annex 19)

Monthly

C-0440

Guarantees of commercial credits

Monthly

C-0441

Data of borrowers of commercial credits managed by financial entities and legal persons

Quarterly

Detailed information of second-tier guarantees

C-0447

Follow-up of guarantees 2

Monthly

Housing Portfolio

H-0491

Increases in housing credits

Monthly

H-0492

Follow-up of housing credits

Monthly

H-0493

Decreases in housing credits

Monthly

H-0494

Reserves of housing credits

Monthly

Series R06

Adjudicated goods

Frequency

A-0611

Adjudicated goods

Monthly

Series R07

Deferred income tax and PTU

Frequency

A-0711

Deferred income tax and PTU

Monthly

Series R08

Collection

Frequency

A-0811

Traditional collection and interbank loans and loans from other organisms

Monthly

A-0815

Interbank loans and loans from other organisms, stratified by maturity terms 2

Monthly

A-0816

Immediate exigibility deposits and interbank loans and loans from other organisms, stratified by amounts 2

Monthly

A-0819

Integral collection stratified by amounts 2

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 statement of financial position of the credit institution with its subsidiaries

Monthly

A-1220

Consolidation of the statement of comprehensive income of the credit institution with its subsidiaries

Monthly

B-1230

Disaggregation of permanent investments in shares

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-1411

Shareholder integration 1

Quarterly

A-1412

Officials, employees, retirees, personnel by honorariums and branches 2

Quarterly

Series R15

Service operations

Frequency

B-1522

Non-client users of the institution's electronic media

Quarterly

B-1523

Client operations for Electronic Banking services

Quarterly

B-1524

Clients for Electronic Banking service

Quarterly

Series R16

Risks

Frequency

A-1611

Repricing gaps 2

Monthly

A-1612

Maturity gaps 2

Monthly

B-1621

Global portfolio of lawsuits 2

Quarterly

Series R24

Operational information

Frequency

B-2421

Information on Operations regarding collection products

Monthly

B-2422

Information on Operations regarding branches, credit cards and other operational variables

Monthly

B-2423

Guaranteed holders by IPAB 1

Monthly

C-2431

Information on operations with related parties 1

Monthly

D-2441

General information on the use of financial services

Monthly

D-2442

Information on frequency of use of financial services

Monthly

D-2443

Information on location of transaction points of financial services

Quarterly

E-2450

Number of customers of each product or service by type of person

Quarterly

E-2451

Number of operations of each product or service by type of currency

Quarterly

E-2452

Number of operations of each product or service by geographic zone

Quarterly

Series R26

Information by commissionaires

Frequency

A-2610

Increases and decreases of Administrators of Commissionaires

Monthly

A-2611

Increases and decreases of commissionaires

Monthly

B-2612

Increases and decreases of modules or establishments of commissionaires

Monthly

C-2613

Follow-up of commissionaire operations

Monthly

Series R27

Complaints

Frequency

A-2701

Complaints

Quarterly

Series R28

Operational Risk Information

Frequency

A-2811

Loss events due to Operational Risk

Quarterly

A-2812

Estimation of levels of Operational Risk

Annual

A-2813

Update of loss events due to Operational Risk

Quarterly

Series R29

Seizures, transfers and unlocking of accounts

Frequency

A-2911

Seizures, transfers and unlocking of accounts

Monthly

Series R32

Reconciliations

Frequency

A-3211

Accounting-fiscal reconciliation

Quarterly

Series R34

Leverage Ratio

Frequency

A-3401

Calculation of the Leverage Ratio

Monthly

Series R35

Large Exposures

Frequency

A-3511

Operations of Large Exposures

Monthly

Series R36

Prepayments and Deferred Charges

Frequency

A-3601

Expenditures or expenses whose recognition would be deferred over time

Monthly

1 Applies only to Multiple Banking.
2 Applies only to Development Banking.

SERIE R01
MINIMUM CATALOG to
SERIE R27
COMPLAINTS
. . .
SERIE R28
OPERATIONAL RISK INFORMATION
This series is integrated by three (3) reports, whose frequency of preparation and presentation must be quarterly for reports A-2811 and A-2813 and annual for report A-2812.

REPORTS A-2811
Loss events due to Operational Risk In this report, information is requested about the Operational Risk event considering qualitative and quantitative variables related to loss amounts, associated expenses or recovery, date on which the event occurred and specific characteristics of the affected processes and products.

A-2812
Estimation of levels of Operational Risk In this report, information is requested regarding current and potential risks detected by entities, which among other risks makes reference to those contemplated by: i) failures or deficiencies in internal controls; ii) errors in processing and storage of operations; iii) errors in transmission of information; iv) adverse administrative and judicial resolutions; v) frauds or thefts, grouped by lines of business, and vi) processes and products. As well as their possible impact and frequency within the relevant processes of the Institutions.

A-2813
Update of loss events due to Operational Risk In this report, all cases of loss events due to Operational Risk that have presented an update or modification in the amount of loss, associated expense or recovery and that have been previously reported in the corresponding report A-2811 of series R28 shall be entered.

CAPTURE FORMAT
Institutions will carry out the sending of information related to report A-2811 Loss events due to Operational Risk described above, by using the following capture format:

REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
INSTITUTION KEY
REPORT
SECTION EVENT DATA
OF OPERATIONAL RISK
EVENT OCCURRENCE DATE
EVENT REGISTRATION DATE IN THE ROP TOOL EVENT ACCOUNTING DATE SIMPLE EVENT NUMBER MULTIPLE EVENT NUMBER TYPE OF OPERATIONAL RISK LOSS AMOUNT ASSOCIATED EXPENSE AMOUNT RECOVERY AMOUNT NUMBER OF AFFECTED BUSINESS LINES BUSINESS LINE WITH GREATEST IMPACT NUMBER OF AFFECTED PROCESSES PROCESS WITH GREATEST IMPACT NUMBER OF AFFECTED PRODUCTS PRODUCT WITH GREATEST IMPACT CHANNEL CAUSE ACCOUNTING REGISTRATION FOLIO OF OPERATIONAL RISK R28 TO 2812 ASSOCIATED WITH THE LOSS ASSOCIATED RISK TYPE

Institutions will carry out the sending of information related to report A-2812 Estimation of levels of Operational Risk described above, by using the following capture format:

REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
INSTITUTION KEY
REPORT
SECTION COLLECTION OF OPERATIONAL RISKS IN PROCESSES
FOLIO OF OPERATIONAL RISK
PRODUCT
PROCESS
BUSINESS LINE
TYPE OF OPERATIONAL RISK
QUALIFICATION OF OPERATIONAL RISK
DESCRIPTION OF OPERATIONAL RISK

Institutions will carry out the sending of information related to report A-2813 Update of loss events due to Operational Risk described above, by using the following capture format:

REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
INSTITUTION KEY
REPORT
SECTION UPDATE OF DATA OF THE
EVENT OF OPERATIONAL RISK
EVENT OCCURRENCE DATE
EVENT REGISTRATION DATE IN THE ROP TOOL LAST DATE OF MODIFICATION OR REGISTRATION OF THE EVENT EVENT ACCOUNTING DATE SIMPLE EVENT NUMBER MULTIPLE EVENT NUMBER TYPE OF OPERATIONAL RISK UPDATED LOSS AMOUNT ASSOCIATED EXPENSE AMOUNT RECOVERY AMOUNT NUMBER OF AFFECTED BUSINESS LINES BUSINESS LINE WITH GREATEST IMPACT NUMBER OF AFFECTED PROCESSES PROCESS WITH GREATEST IMPACT NUMBER OF AFFECTED PRODUCTS PRODUCT WITH GREATEST IMPACT CHANNEL CAUSE ACCOUNTING REGISTRATION FOLIO OF OPERATIONAL RISK R28 TO 2812 ASSOCIATED WITH THE LOSS ASSOCIATED RISK TYPE

SERIE R29
SEIZURES,
TRANSFERS AND
UNLOCKING OF
ACCOUNTS to
SERIE R36
PREPAYMENTS AND
DEFERRED CHARGES
. . . "

TRANSITORY
UNIQUE.-
The present Resolution will enter into force the day following its publication in the Official Journal of the Federation. From that date, institutions will no longer be required to send the information of the regulatory report "A-2815 Assignment of the Business Indicator Method for Operational Risk" of the series "R28 Operational Risk Information".

Sincerely
Mexico City, December 20, 2024.- President of the National Banking and Securities Commission, Dr. Jesús de la Fuente Rodríguez.- Rubric.

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