Resolution modifying the General Provisions applicable to credit institutions

DOF: 30/09/2024

RESOLUTION modifying the General Provisions applicable to credit institutions

A seal bearing 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, based on the provisions of Articles 76; 96 Bis, first paragraph; 98, second paragraph and 98 Bis of the Credit Institutions Law, as well as 4, fractions II, XXXVI and XXXVIII and 16, fraction I of the National Banking and Securities Commission Law, having obtained the opinion of the Bank of Mexico, and

CONSIDERING

That credit institutions must integrate a file for each type of credit operation they enter into with each debtor, borrower or counterparty, as well as maintain them during the validity of the credits, even when overdue, with the information and documentation corresponding according to the credit amount in Investment Units (UDIs) at the time of origination;

That on March 13, 2023, this National Banking and Securities Commission, due to the health contingency caused by COVID-19, issued a temporary regulatory facilitation to simplify the credit origination process for amounts up to four million Investment Units to small-sized companies, with the aim of maintaining and incentivizing their financing. The aforementioned facilitation consisted of expanding the minimum financing ranges, changing them from an amount equal to or less than twenty-five thousand Investment Units, to an amount equal to or less than four hundred twenty-five thousand Investment Units; as well as adjusting the information and documentation that must be integrated into the respective credit files, and

That, as a result of the facilitations issued, new credits have been granted to the smallest companies, without there being evidence of deterioration in the origination processes; in this regard, this National Banking and Securities Commission considers it necessary to incorporate into Annex 4 of the General Provisions applicable to credit institutions, the aforementioned temporary regulatory facilitation with the aim of permitting greater financial inclusion of a sector that required bank financing, to which the fulfillment of requirements for its granting was complex, contributing in this way to the promotion and maintenance of the sound and balanced development of the Mexican financial system, in protection of the public interest, therefore it has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO

CREDIT INSTITUTIONS

SINGLE.- Annex 4 of the "General Provisions applicable to credit institutions", published in the Official Journal of the Federation on December 2, 2005 and its modifications, is SUBSTITUTED.

TRANSITORY PROVISIONS

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

SECOND.- For credit files integrated prior to the effective date of this Resolution that have been subject to the facilitation issued by this Commission on March 13, 2023, through letter number P052/2023, the aforementioned facilitation shall continue to apply as long as restructuring or renewals are not carried out on said credits.

Respectfully,

Mexico City, September 25, 2024.- President of the National Banking and Securities Commission, Dr. Jesús de la Fuente Rodríguez.- Rubric.

ANNEX 4

DOCUMENTATION AND INFORMATION THAT MUST BE INTEGRATED INTO THE FILES OF

COMMERCIAL CREDITS WHOSE BALANCE AT THE TIME OF GRANTING IS LESS THAN AN EQUIVALENT AMOUNT IN NATIONAL CURRENCY TO FOUR MILLION UDIs

I.

Regarding credits for amounts equal to or less than the equivalent in national currency to four hundred twenty-five thousand UDIs:

a)

For the celebration of the credit operation

Documentation that evidences having requested a Credit Information Report from the credit applicant and, if applicable, from the guarantor or joint and several obligor, prior to its granting, as well as the reports issued by credit information societies updated in accordance with the applicable provisions in matters of portfolio classification.

Credit authorizations.

Credit study that may be parametric, in which the borrower or guarantor is analyzed, when the latter is considered in the credit classification process, adjusting in all cases to what is provided for in Article 65 of the Law.

Credit, factoring, Discount or Assignment of Credit Rights Operations contracts with which the same has been documented, including, when the nature of the credit requires it, the registration of the contract in the Public Property Registry or the Commerce Registry.

Regarding legal entities, information that provides evidence of the volume of operations, financial situation, payment capacity or transactions of the borrower, such as bank statements or from other financial entities and, if applicable, from the guarantor or joint and several obligor corresponding with the autograph signature of the legal representative or attorney, or records of the institutions themselves on credits and debits of resources in the accounts that they have administered on behalf of such persons during the last three months.

Regarding natural persons, a property list or any other information that provides evidence of their financial situation or payment capacity, such as bank statements or from other financial entities, and, if applicable, from the guarantor or joint and several obligor corresponding, or records of the Institutions themselves on credits and debits of resources in the accounts that they have administered on behalf of such persons during the last three months.

In order for the Institutions to be able to use the information on the credits and debits of resources in the accounts that they administer on behalf of the applicant to estimate the payment capacity or transactions of the borrower and, if applicable, of the guarantor or joint and several obligor corresponding, indicated in paragraphs 5 and 6 above, these must have evidence that such credits are recorded in electronic or digitized media that derive from the operation and the provision of banking services through automated systems in accordance with the applicable provisions.

b)

Identification of the borrower and its guarantors

Regarding natural persons, a copy of the valid identifications indicated in the Articles 51 Bis, 51 Bis 6 and 51 Bis 8 of these provisions, as applicable, of the borrower and, if applicable, its guarantors or joint and several obligors when these are natural persons.

Regarding the voter credential, it will not be necessary to keep a copy of said identification in the file, as long as records of having performed the verification actions referred to in Article 51 Bis 4 of these provisions are kept.

Regarding natural persons, the Unique Population Registry Key of the borrower and, if applicable, of its guarantors or joint and several obligors when these are natural persons, the which must be verified in accordance with fraction II of Article 51 Bis of these provisions.

Copy of the proof of address of the borrower and, if applicable, of its guarantors or joint and several obligors.

In the case of legal entities regarding the borrower and, if applicable, its guarantor or joint and several obligor, a copy of the documentation that evidences that they are legally constituted persons, such as notarial deeds or public broker policies of constitutive deeds or certified copies as of the date of granting, registered in the Public Registry of Commerce, or its equivalent according to the country where they operate.

In the case of trusts, a copy of the contract, public deed or certified copy of these that evidences the celebration or constitution of the trust, registered, if applicable, in the Public Registry that corresponds.

The documents and data indicated in paragraphs 1 and 2 above regarding the attorney or legal representative of the borrower and, if applicable, of the guarantor or joint and several obligor, which must be verified in accordance with Articles 51 Bis, fraction II and 51 Bis 4 of these provisions, as applicable; in addition to the documents that evidence the powers conferred on this person.

Evidence that the person(s) who sign(s) the contract(s) or credit titles have the legal powers to do so.

c)

Follow-up

Updated information that allows appreciating the behavior of the borrower in the fulfillment of its credit obligations with the Institution, such as disbursements, payments made, renewals, restructurings, debt forgiveness, adjudications or dations in payment, as well as any other that supports the classification granted to the credit in question.

On-site visit reports in compliance with the Institution's policies, if applicable.

d)

Guarantees

Certificates or verification of existence or non-existence of encumbrances on the guarantees, limitations of ownership or preventive annotations, as well as certificate or verification of registration of the guarantees before the Public Property Registry or the Commerce Registry, if applicable.

Insurance policies for the guarantees in favor of the Institution, when by the nature of the assets and in accordance with the Institution's regulations the contracting of an insurance is required.

e)

Credits in judicial collection

Periodic and updated information, in accordance with the Institution's policies, of the person in charge of the judicial or extrajudicial collection of the credit.

Information that evidences the settlement of debts (dation in payment, adjudications of guarantees and debt forgiveness).

f)

Restructured credits

Feasibility studies of the restructuring, which demonstrate the payment capacity of the debt or the establishment of better credit conditions, such as the granting of additional guarantees, adjusting to what is provided for in Article 65 of the Law.

Authorization of the restructuring or judicial agreement, debt forgiveness and write-offs according to the Institution's regulations or, if applicable, the necessary information according to the applicable institutional programs.

Restructuring contracts or judicial agreement or promissory notes, if applicable, including registration in the Public Property Registry or the Commerce Registry when required.

g)

Charged-off credits

Information that evidences that the different recovery instances have been exhausted or, if applicable, the necessary information according to the institutional policies in this matter.

Information through which the corresponding instances request the application of the credit.

h)

Necessary to exercise the collection action

Credit contracts or promissory notes with which the same has been documented.

II.

Regarding credits for amounts greater than the equivalent in national currency to four hundred twenty-five thousand UDIs and equal to or less than two million UDIs:

a)

For the celebration of the credit operation

Documentation that evidences having requested a Credit Information Report from the credit applicant and, if applicable, from the guarantor or joint and several obligor, prior to its granting, as well as the reports issued by credit information societies updated in accordance with the applicable provisions in matters of portfolio classification.

Credit authorizations.

Credit study that may be parametric, in which the borrower or guarantor is analyzed, when the latter is considered in the credit classification process, adjusting to what is provided for in Article 65 of the Law.

Credit, factoring, Discount or Assignment of Credit Rights Operations contracts with which the same has been documented, including, when the nature of the credit requires it, the registration of the contract in the Public Property Registry or the Commerce Registry.

If applicable, information that evidences compliance with the provisions of Articles 73 and 73 Bis of the Law.

Regarding legal entities, internal financial statements at the close of the immediately preceding fiscal year, as well as the financial statements corresponding to the current fiscal year with a closing date no older than six months, or the annual tax return corresponding to the fiscal year immediately preceding that in which the credit is requested or other information that provides evidence of the volume of operations, financial situation, payment capacity or transactions of the borrower, such as bank statements or from other financial entities, and, if applicable, from the guarantor or joint and several obligor corresponding, with the autograph signature of the legal representative or attorney, or records of the Institutions themselves on credits and debits of resources in the accounts that they have administered on behalf of such persons during the last three months.

Regarding natural persons:

i)

Annual tax return corresponding to the fiscal year immediately preceding that in which the respective credit is requested,

ii)

Bank statements or from other financial entities, of at least the last six months, or

iii)

Property list with a date no older than three months in which at minimum it specifies:

a)

Assets and rights, indicating acquisition date and maturity, if applicable.

b)

Debts and obligations, indicating acquisition date and maturity, if applicable or

iv)

Records of the Institutions themselves on credits and debits of resources in the accounts that they have administered on behalf of such persons during the last three months.

In case of using the property list to estimate the payment capacity of the borrower and, if applicable, of the guarantor or joint and several obligor corresponding, the Institutions must have evidence of having ensured the existence of the assets contained in said property list, keeping such evidence in the file. Likewise, the person who presents the property list must sign a declaration of the existence, ownership and state of the assets in said list, as well as acknowledge that provides the information in order to obtain the requested credit.

In order for the Institutions to be able to use the information on the credits and debits of resources in the accounts that they administer on behalf of the applicant to estimate the payment capacity or transactions of the borrower and, if applicable, of the guarantor or joint and several obligor corresponding, indicated in the first paragraph of this paragraph 6, these must have evidence that such credits are recorded in electronic or digitized media that derive from the operation and the provision of banking services through automated systems in accordance with the applicable provisions.

If applicable, the information indicated in this paragraph 6 must be integrated, regarding the guarantor or joint and several obligor.

b)

Identification of the borrower and its guarantors

Regarding natural persons, a copy of the valid identifications indicated in the Articles 51 Bis, 51 Bis 6 and 51 Bis 8 of these provisions, as applicable, of the borrower and, if applicable, its guarantors or joint and several obligors when these are natural persons.

Regarding the voter credential, it will not be necessary to keep a copy of said identification in the file, as long as records of having performed the verification actions referred to in Article 51 Bis 4 of these provisions are kept.

Regarding natural persons, the Unique Population Registry Key of the borrower and, if applicable, of its guarantors or joint and several obligors when these are natural persons, the which must be verified in accordance with fraction II of Article 51 Bis of these provisions.

Copy of the proof of address of the borrower and, if applicable, of its guarantors or joint and several obligors.

In the case of legal entities regarding the borrower and, if applicable, its guarantor or joint and several obligor, a copy of the documentation that evidences that they are legally constituted persons, such as notarial deeds or public broker policies of constitutive deeds or certified copies as of the date of granting, registered in the Public Registry of Commerce or its equivalent according to the country where they operate.

In the case of trusts, a copy of the contract, public deed or certified copy of these that evidences the celebration or constitution of the trust, registered, if applicable, in the Public Registry that corresponds.

The documents and data indicated in paragraphs 1 and 2 above, regarding the attorney or legal representative of the borrower and, if applicable, of the guarantor or joint and several obligor, which must be verified in accordance with Articles 51 Bis, fraction II and 51 Bis 4 of these provisions, as applicable, in addition to the documents that evidence the powers conferred on this person.

Evidence that the person(s) who sign(s) the contract(s) or credit titles have the legal powers to do so.

Legal opinion that validates the information mentioned in paragraphs 4, 5, 6 and 7 above.

c)

Follow-up

Updated information that allows appreciating the behavior of the borrower in the fulfillment of its credit obligations with the Institution, such as disbursements, payments made, renewals, restructurings, debt forgiveness, adjudications or dations in payment, as well as any other that supports the classification granted to the credit in question.

On-site visit reports in compliance with the Institution's policies, if applicable.

Annual update of the Credit Information Report of the credit applicant and, if applicable, of the guarantor or joint and several obligor.

d)

Guarantees

Updated appraisals in accordance with the Institution's policies of the assets that guarantee the debt, and carried out in accordance with the general provisions established by the Commission, if applicable.

Certificates or verification of existence or non-existence of encumbrances on the guarantees, limitations of ownership or preventive annotations, as well as certificate or verification of registration of the guarantees before the Public Property Registry or the Commerce Registry, if applicable.

Insurance policies for the guarantees in favor of the Institution, when by the nature of the assets and in accordance with the Institution's regulations the contracting of an insurance is required.

Institution reports of the on-site visit for the verification of the existence of the guarantees, if applicable. Such reports must contain the name, position and signature of the responsible official.

Information on those guarantees coming from securities and other financial instruments and movable assets that are deposited in general warehouses or regarding which the Institution has a pledge, when these guarantee the debt.

e)

Credits in judicial collection

Periodic and updated information, in accordance with the Institution's policies, of the person in charge of the judicial or extrajudicial collection of the credit.

Information that evidences the settlement of debts (dation in payment, adjudications of guarantees and debt forgiveness).

f)

Restructured credits

Authorization of the restructuring or judicial agreement, debt forgiveness and write-offs according to the Institution's regulations or, if applicable, the necessary information according to the applicable institutional programs.

Restructuring contracts or judicial agreement or promissory notes, if applicable, including registration in the Public Property Registry or the Commerce Registry when required.

Studies that demonstrate the payment capacity of the debt or the establishment of better credit conditions, such as the granting of additional guarantees, adjusting to what is provided for in Article 65 of the Law.

g)

Charged-off credits

Information that evidences that the different recovery instances have been exhausted or, if applicable, the necessary information according to the institutional policies in this matter.

Information through which the corresponding instances request the application of the credit.

h)

Necessary to exercise the collection action

Credit contracts or promissory notes with which the same has been documented.

III.

Regarding credits for amounts greater than the equivalent in national currency to two million UDIs and less than four million UDIs:

a)

For the celebration of the credit operation

Documentation that evidences having requested a Credit Information Report from the credit applicant and, if applicable, from the guarantor or joint and several obligor, prior to its granting, as well as the reports issued by credit information societies updated in accordance with the applicable provisions in matters of portfolio classification.

Credit study that may be parametric, in which the borrower or guarantor is analyzed, when the latter is considered in the credit classification process, adjusting in all cases to what is provided for in Article 65 of the Law.

Credit authorizations.

If applicable, information that evidences compliance with the provisions of Articles 73 and 73 Bis of the Law.

Credit, factoring, Discount or Assignment of Credit Rights Operations contracts with which the same has been documented, including, when the nature of the credit requires it, the registration of the contract in the Public Property Registry or the Commerce Registry.

Regarding legal entities, internal financial statements at the close of the last two complete fiscal years, as well as the financial statements corresponding to the current fiscal year with a closing date no older than six months, or other information that provides evidence of the volume of operations, financial situation, payment capacity or transactions of the borrower, such as bank statements and, if applicable, from the guarantor or joint and several obligor corresponding, with the autograph signature of the legal representative or attorney.

Regarding natural persons:

i)

Annual tax returns corresponding to the last two fiscal years of the borrower, or

ii)

Bank statements of at least the last twelve months.

If applicable, the information indicated in this paragraph 6 must be integrated, regarding the guarantor or joint and several obligor.

Cash flow of the borrower for the term of the credit, or projections thereof.

b)

Identification of the borrower and its guarantors

Regarding natural persons, a copy of the valid identifications indicated in the Article 51 Bis of these provisions, as applicable, of the borrower and, if applicable, of its guarantors or joint and several obligors when these are natural persons.

In the case of the voter ID card, it will not be necessary to keep a copy of said identification in the file, provided that records of having carried out the verification actions referred to in Article 51 Bis 4 of these provisions are kept.

In the case of natural persons, the Unique Population Registry Key (Clave Única del Registro de Población) of the applicant and, if applicable, of their guarantors or joint and several obligors when these are natural persons, which must be verified in accordance with fraction II of Article 51 Bis of these provisions.

Copy of the proof of address of the applicant and, if applicable, of their guarantors or joint and several obligors.

In the case of legal entities, regarding the applicant and, if applicable, their guarantor or joint and several obligor, a copy of the documentation that proves they are legally constituted entities, such as notarial deeds or public broker policies of constitutive deeds executed or certified as of the date of execution, registered in the Public Commerce Registry, or its equivalent according to the country where they operate.

In the case of trusts, a copy of the contract, public deed, or certified copy thereof that proves the celebration or constitution of the trust, registered, if applicable, in the corresponding Public Registry.

The documents and data indicated in items 1 and 2 above, regarding the attorney-in-fact or legal representative of the applicant and, if applicable, of the guarantor or joint and several obligor, which must be verified in accordance with Articles 51 Bis, fraction II, and 51 Bis 4 of these provisions, as applicable, in addition to the documents that prove the powers conferred upon them.

Evidence that the person(s) who sign the credit contracts or titles have the legal authority to do so.

Legal opinion validating the information mentioned in items 4, 5, 6, and 7 above.

c)

Follow-up

Information that allows assessing the applicant's behavior in fulfilling their credit obligations with the Institution, such as disbursements, payments made, renewals, restructurings, debt forgiveness, adjudications, or dations in payment, as well as any other information supporting the rating assigned to the credit in question.

Annual update of the Credit Information Report of the credit applicant and, if applicable, of the guarantor or joint and several obligor.

Reports of physical visits, in compliance with the Institution's policies or the respective contract, if applicable.

d)

Collateral

Updated appraisals in accordance with the Institution's policies of the assets securing the debt, and carried out in accordance with the general provisions established by the Commission, if applicable.

Certificates or verification of the existence or non-existence of encumbrances on the collateral, limitations on ownership, or preventive annotations; as well as certificate or verification of the registration of the collateral before the Public Property or Commerce Registry, if applicable.

Reports from the Institution of the physical visit for the verification of the existence of the collateral, if applicable. Such reports must contain the name, position, and signature of the responsible official.

Insurance policies for the collateral in favor of the Institution, when the nature of the assets and the Institution's regulations require the contracting of insurance.

Information regarding collateral derived from securities and other financial instruments and movable assets that are deposited in general warehouses or regarding which the Institution holds a pledge, when these secure the debt.

e)

Judicial collection credits

Periodic and updated information in accordance with the Institution's policies, regarding the person responsible for the judicial or extrajudicial collection of the credit.

Information proving the settlement of debts (dation in payment, adjudication of collateral, and debt forgiveness).

f)

Restructured credits

Feasibility studies of the restructuring, demonstrating the ability to pay the debt or the establishment of better credit conditions, such as the granting of additional collateral, in accordance with what is provided in Article 65 of the Law.

Authorization of the restructuring or judicial agreement, debt forgiveness, and write-offs in accordance with the Institution's regulations or, if applicable, the necessary information in accordance with applicable institutional programs.

Restructuring contracts or judicial agreements or promissory notes, if applicable, including registration in the Public Property or Commerce Registry when required.

g)

Written-off credits

Information proving that different recovery instances have been exhausted or, if applicable, the necessary information in accordance with institutional policies in this matter.

Information through which the corresponding instances request the application of the credit.

h)

Necessary to exercise the collection action

Credit contracts or promissory notes with which the credit has been documented.

In the case of factoring, discounting, or Credit Rights Assignment Operations, the documentation and information referred to in this annex must correspond to the person on whom the credit risk falls, either the debtor of the transmitted credit rights, or the factored party, discounter, or assignor. Additionally, regarding these operations, the following documentation and information must be integrated into the file:

The document in which the credit right is recorded, as necessary documentation to exercise the collection action referred to in paragraph h) of fractions I to III above.

If applicable, the contract formalizing the operations between the provider of the goods or services or the factor, discounter, or assignor and the debtor of the transmitted credit rights.

In the case of Credit Rights Assignment Operations, the payment scheme that allows the total recovery of the amount paid to the assignor of the credit rights.

Evidence that the assigned document in favor of the Institution is recognized by the debtor of the transmitted credit rights. This documentation will not be required from Institutions that carry out their factoring operations through the platforms referred to in Article 15 Bis of these provisions.

The express authorization of the factored party, discounter, or assignor or of the debtor of the transmitted credit rights, to consult their credit history with any credit information society, as applicable.

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