Resolution modifying the General Provisions applicable to credit institutions

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DOF: 23/07/2021

RESOLUTION modifying the General Provisions applicable to credit institutions

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

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

The National Banking and Securities Commission, based on the provisions of articles 76 and 98 Bis

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

National Banking and Securities Commission, with the prior opinion of the Bank of Mexico, and

CONSIDERING

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

of reducing the compliance cost of this modifying resolution, the National Banking and Securities Commission through the issuance of the "Resolution modifying the General Provisions applicable to the activities of savings and loan cooperatives" and the "Resolution modifying the General Provisions applicable to credit institutions", both published in the Official Gazette of the Federation on April 26, 2018, proceeded to extend the deadline for savings and loan cooperatives to present to their Board of Directors the annual consolidated basic financial statements; likewise, the obligation that multiple banking institutions had to present to the National Banking and Securities Commission reports and opinions from independent external auditors was eliminated;

That in accordance with the Financial Inclusion Report 9, issued by the National Banking and Securities

Commission, as well as with data from financial institutions in Mexico, in Latin America and the Caribbean and

other parts of the world, it has been demonstrated that women are a profitable market with great growth potential. The evidence suggests that women present lower default rates, and therefore credit for them requires a lower capital reserve. An analysis of 23 banks from 18 countries that are part of

the Global Banking Alliance found that the participation of women in non-performing loans was lower

than that of men in most of the observed segments (micro, small and medium enterprises). The

lower number of non-performing loans by women could have a positive effect on the requirements

of capital of credit institutions. The analysis on the profitability of women's participation carried out by

these credit institutions in 2015 concluded that, on average, the provision of credit to women

customers would require approximately 4% less capital due to the lower non-performing loans of

women;

That according to the document Annual Panorama of Financial Inclusion 2020, which concentrates the

progress in financial inclusion at the end of year 2019 issued by the National Banking and Securities Commission,

the analysis of gender gaps revealed that the holding of financial products and services has improved

for women compared to 2018. The gap in the possession of deposit accounts was 4.9 points

percentage (pp) - in favor of women - , in mortgage credits of 24.8 pp - in favor of men - , in

credit cards of 2.8 pp - also in favor of men - , and in debit cards of 6.3 pp - in favor of

women - . In entities of popular savings and credit, the percentage of clients and members continued

favoring women, and

That in view of the foregoing, it is necessary to recognize in the methodology for estimating reserves

preventive and credit portfolio rating, the lower risk in which credit institutions incur

when granting credit to women, adjusting the risk parameters of probability of default and

severity of loss that are taken into account for the rating of the credit portfolio and the calculation of the

preventive reserves for credit risks of non-revolving consumer credit portfolios and

housing mortgage credit granted to women and, at the same time, promote financial inclusion by incentivizing financing to women with credit at lower rates, has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS

APPLICABLE TO

CREDIT INSTITUTIONS

SINGLE. Articles 91 Bis; 99 Bis and 99 Bis 2, fraction II of the General Provisions

general applicable to credit institutions published in the Official Gazette of the Federation on December

2, 2005 and last modified by resolution published in the aforementioned medium of

diffusion on July 20, 2021, are REFORMED, to read as follows:

" Article 91 Bis.-

. . .

Table

. . .

. . .

Where:

R i

=

Amount of reserves to be established for the i-th credit.

PI i X

=

Probability of Default of the i-th credit classified as

" B, A, N, P or O " ,

respectively, in accordance with this article.

F i XM

=

Adjustment Factor to the Probability of Default of the i-th credit granted to

borrowers of the sex " woman " , in accordance with the following:

a)

If the borrower's sex is " woman " , ATR i B =0 and the i-th credit is classified

as " B " , then F i BM = 96%.

b)

If the borrower's sex is " woman " , ATR i A =0 and the i-th credit is classified

as " A " , then F i AM = 96%.

c)

If the borrower's sex is " woman " , ATR i N =0 and the i-th credit is classified

as " N " , then F i NM = 98%.

d)

If the borrower's sex is " woman " , ATR i P =0 and the i-th credit is classified

as " P " , then F i PM = 96%.

For credits classified as " O " , or in the event of not having information on the sex

of the borrower or that the sex information is different from " woman " , or from

when it ceases to be met that ATR i X =0, the Adjustment Factor F i XM

will be equal to 100%.

SP i X

=

Severity of Loss of the i-th credit classified as " B, A, N, P or O " ,

respectively, in accordance with this article.

EI i

=

Exposure to Default of the i-th credit.

X

=

Superscript indicating if the type of credit corresponds to ABCD (B), auto (A), payroll (N),

personal (P) or other (O).

. . .

. . . "

" Article 99 Bis.-

. . .

Where:

Ri

=

Amount of reserves to be established for the i-th credit.

PI i

=

Probability of Default of the i-th credit.

F i M

=

Adjustment Factor

to the Probability of Default of the i-th credit granted to

borrowers of the sex " woman " , or who have at least one co-borrower of the sex

" woman " . The adjustment factor F i M will be applicable only to the credits indicated in the

fraction II of Article 99 Bis 1 of these provisions and is defined as follows:

If ATR i =0, then F i M

= 97%.

In the event of not having information on the sex of the borrower, or if the sex of the

borrower is different from " woman " or there is no at least one co-borrower of the sex

" woman " , or from when it ceases to be met that ATR i =0, the Adjustment Factor F i M

will be

equal to 100%.

SP i

=

Severity of Loss of the i-th credit.

EI i

=

Exposure to Default of the i-th credit.

. . . "

" Article 99 Bis 2.-

. . .

I.

. . .

II.

For credits other than those indicated in fractions III and IV below, if ATR i < 60 , then:

Where:

=

Adjustment Factor to the Severity of Loss of the i-th credit granted to borrowers of the

sex " woman " , or if the credit has at least one co-borrower of the sex " woman " ,

defined as follows:

If ATR i

< 10, then =93%.

In the event of not having information on the sex of the borrower, or if the sex of the borrower is different

to " woman " or there is no at least one co-borrower of the sex " woman " , or from when it ceases to

meet that ATR i <10, the Adjustment Factor F i M

will be equal to 100%.

Formula

Cures Factor

Table

Where:

. . .

. . .

. . .

. . .

. . .

. . .

. . .

. . .

. . .

Factor a

Table

Factor b

Table

III. and IV.

. . . "

TRANSITORY PROVISIONS

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

of the Federation.

SECOND. What is established in this Resolution will be applicable only for credits originated

from the date of its entry into force.

Sincerely

Mexico City, July 8, 2021. - President of the National Banking and Securities Commission, Juan

Pablo Graf Noriega.- Signature.

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