DOF: 30/05/2024

RESOLUTION modifying the General Provisions applicable to credit institutions

A seal with the National Emblem, which says: United Mexican States.- TREASURY.- Secretariat of Finance 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 and

99 of the Credit Institutions Law,

as well as

4,

paragraphs II,

III,

V,

XXXVI and

XXXVIII;

6 and 16,

paragraph I of the National Banking and Securities Commission Law, and

CONSIDERING

That,

in accordance with

article 78 of the General Law for Regulatory Improvement

and with the purpose of reducing the compliance cost of the present

Resolution,

the National Banking and Securities Commission, through the issuance of the

" Modifying Resolution of the Resolution modifying the General Provisions applicable to credit institutions, published on April 17, 2023 ",

published in the Official Gazette of the Federation on December 27, 2023,

abolished the report A-3601 " Detail of expenditures or expenses whose recognition is deferred over time " corresponding to

Series 36 " Advance Payments " of

Annex 36, so that the obligation for credit institutions to deliver periodic information to the National Banking and Securities Commission regarding expenditures and deferrable expenses was eliminated;

That,

through the " Resolution modifying the General Provisions applicable to credit institutions " published in the Official Gazette of the Federation on February 7, 2024,

precisions were made to the legal framework applicable to credit institutions, to provide greater clarity to these entities in the application of article 2 bis 6, paragraph I, subsection n) and thus improve the interpretation that these institutions make regarding the treatment of items that represent expenditures or expenses, whose recognition in capital is deferred over time, and which must be excluded from the deduction of fundamental capital, and

That

it is necessary to incorporate into current regulations the specific regulatory report so that credit institutions can inform in a homogeneous manner the amount of advance payments and deferred charges that are excluded from the deduction in fundamental capital and that, in turn, allows the National Banking and Securities Commission to better exercise its supervisory powers, verifying the correct application of deductions to regulatory capital by these entities,

has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO CREDIT INSTITUTIONS

UNIQUE.-

Article 208, paragraph II, subsection d), first paragraph is REFORMED; Series R36 " Advance Payments and Deferred Charges " and report A-3601 " Expenditures or expenses whose recognition is deferred over time " are ADDED to Article 207 and to Annex 36, and the index of Annex 36 is SUBSTITUTED, to incorporate Series R36 " Advance Payments and Deferred Charges " and report A-3601 " Expenditures or expenses whose recognition is deferred over time "; as well as Series R07 " Income taxes and deferred PTU " and its report A-0711 " Income taxes and deferred PTU " of Annex 36 of the " General Provisions applicable to credit institutions ", published in the Official Gazette of the Federation on December 2, 2005, modified through various resolutions published in said official dissemination medium, to remain as follows:

" Article 207 .- . . .

Series R01 to Series R35 . . .

Series R36

Advance Payments and Deferred Charges

A-3601

Expenditures or expenses whose recognition is deferred over time

. . .

. . . "

" Article 208 .- . . .

I. . . .

II. . . .

a) to c) . . .

d) The information relating to series R01; R04, exclusively with respect to reports A-0411, A-0417, A-0419, A-0420 and A-0424, C-0433, C-0434, C-0435, C-0436, C-0437, C-0438, C-0439 and C-0440; R08; R10; R12; and R13, exclusively with respect to reports B-1321, B-1322 and R36, shall be provided, no later than, on the 20th day of the month immediately following its date.

. . .

e) to h) . . .

III. and IV. . . .

. . . "

TRANSITORY PROVISIONS

FIRST.- This Resolution shall enter into force the day following its publication in the Official Gazette of the Federation, except as provided in the following transitory articles.

SECOND.- Report A-3601 " Expenditures or expenses whose recognition is deferred over time " of Series R36 " Advance Payments and Deferred Charges " of Annex 36, shall enter into force on June 1, 2024.

THIRD.- Report A-0711 " Income taxes and deferred PTU " of Series R07 " Income taxes and deferred PTU " of Annex 36, shall enter into force on the first day of the calendar month immediately following the date of publication.

Respectfully,

Mexico City, May 21, 2024. - President of the National Banking and Securities Commission, Dr. Jesús de la Fuente Rodríguez. - Rubric.

" Annex 36

Regulatory Reports

Index

Series R01

Minimum Catalog

Frequency

A-0111

Minimum Catalog

Monthly

Series R03

Investments in securities

Frequency

E-0304

Allocations

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

Credit Portfolio Rating and preventive estimate for credit risks

Monthly

A-0419

Movements in the preventive estimate for credit risks

Monthly

A-0420

Movements in portfolio with credit risk stage 3

Monthly

A-0424

Movements in portfolio with credit risk stages 1 and 2

Monthly

Commercial Portfolio

Detailed Information (Portfolio rating methodology Annexes 18 to 22)

C-0430

High of commercial credits held by federal entities and municipalities, financial entities, legal 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 held by federal entities and municipalities, financial entities, legal 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 of commercial credits held by federal entities and municipalities, financial entities, legal 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 held by federal entities and municipalities, financial entities, legal 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 held by federal entities and municipalities, financial entities, legal 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 held by federal entities and municipalities

Monthly

C-0436

Probability of Default of commercial credits held by financial entities

Monthly

C-0437

Probability of Default of commercial credits held by legal 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, distinct from federal entities, municipalities and financial entities

Monthly

C-0438

Probability of Default of commercial credits held by legal 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, distinct from federal entities, municipalities and financial entities

Monthly

C-0439

Rating 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

Detailed information of second-tier guarantees

C-0447

Follow-up of guarantees 2

Monthly

Housing Portfolio

H-0491

High of housing credits

Monthly

H-0492

Follow-up of housing credits

Monthly

H-0493

Low of housing credits

Monthly

H-0494

Reserves of housing credits

Monthly

Series R06

Adjudicated Assets

Frequency

A-0611

Adjudicated Assets

Monthly

Series R07

Income taxes and deferred PTU

Frequency

A-0711

Income taxes and deferred PTU

Monthly

Series R08

Deposits

Frequency

A-0811

Traditional deposits 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

Immediately payable deposits and interbank loans and loans from other organisms, stratified by amounts 2

Monthly

A-0819

Integral deposits 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, honorarium personnel 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 deposit products

Monthly

B-2422

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

Monthly

B-2423

Guaranteed holders by the 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 the location of financial services transaction points

Quarterly

E-2450

Number of clients 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 Commission Agents

Frequency

A-2610

High and low of Commission Agent Administrators

Monthly

A-2611

High and low of commission agents

Monthly

B-2612

High and low of modules or establishments of commission agents

Monthly

C-2613

Follow-up of commission agent operations

Monthly

Series R27

Complaints

Frequency

A-2701

Complaints

Quarterly

Series R28

Operational Risk Information

Frequency

A-2811

Loss events for Operational Risk

Quarterly

A-2812

Estimation of Operational Risk levels

Annual

A-2813

Update of loss events for Operational Risk

Quarterly

A-2815

Assignment of the Business Indicator Method for Operational Risk

Monthly

Series R29

Freezes, transfers and account unlocks

Frequency

A-2911

Freezes, transfers and account unlocks

Monthly

Series R32

Reconciliations

Frequency

A-3211

Tax accounting reconciliation

Quarterly

Series R34

Leverage Ratio

A-3401

Calculation of the Leverage Ratio

Monthly

Series R35

Large Exposures

Frequency

A-3511

Large Exposure Operations

Monthly

Series R36

Advance Payments and Deferred Charges

Frequency

A-3601

Expenditures or expenses whose recognition is deferred over time

Monthly

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

SERIES R01

MINIMUM CATALOG

to R06 ADJUDICATED ASSETS . . .

SERIES R07

INCOME TAXES AND DEFERRED PTU

This series is integrated by one (1) report, whose frequency of preparation and presentation must be monthly.

REPORT A-0711

Income taxes and deferred PTU

The objective of this report is to show the main concepts by which the credit institution generated income taxes and deferred PTU, as well as to identify, by type of tax and PTU, the final balance of the period.

For the completion of the report, it is necessary to take into account the following aspects:

The report requests figures from the institution without consolidation, so the end-of-month balances must coincide with the total balances of the items and concepts corresponding to report A-0111 Minimum Catalog.

For the purposes of this regulatory report, the rates for the calculation of deferred taxes will be those in effect at the moment of reporting the information.

Data referring to balances must be presented in national currency, foreign currency, VSM, UMA and UDIS valued in pesos, using the exchange rate indicated in the current accounting criteria.

Such balances must be presented in pesos, with two decimals and without commas.

For example: $20,585.70 would be 20585.70.

CAPTURE FORMAT

Institutions will carry out the sending of information related to report A-0711 Income taxes and deferred PTU described above, through the use of the following capture format:

REQUESTED INFORMATION

SECTION

REPORT IDENTIFIER

PERIOD

INSTITUTION KEY

REPORT

SECTION

FINANCIAL INFORMATION

CONCEPT

DATA

Institutions will report the information indicated in the present series, which must comply with the validations and quality standards indicated by the National Banking and Securities Commission (Commission), which in its case, adjust to the characteristics and specifications for the purposes of filling and sending information presented in the support guides, which are published and updated in the Interinstitutional Information Transfer System (SITI) or in the one that in its case, the Commission makes known.

Once the validations and quality standards are met, the SITI will generate an electronic receipt.

The information must be sent only once and will be received assuming that it meets all characteristics and specifications, by virtue of which it cannot be modified and must present consistency with the various reports in which the same information is included with a different level of integration, so that, if it does not meet the required quality and characteristics or has been presented incompletely, the obligation of its presentation will be considered not fulfilled and, consequently, the corresponding sanctions will be imposed in accordance with the legal provisions that apply.

Credit Institutions

Series R07

Income taxes and deferred PTU

Report A-0711

Income taxes and deferred PTU

Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos

Figures in pesos

Concept

Final Balance

Asset for deferred income taxes (net)

Deferred income taxes (in favor)

Temporary differences

Losses at fair value

For securities, repos and loans of securities

For derivatives

From the credit portfolio

Excess of accounting provisions over the deductible fiscal limit

Others derived from credit operations

Non-deductible provisions

From various debtors

From adjudicated assets

Other non-deductible provisions

Other temporary differences

Fiscal losses

From previous years of up to 5 years old

From previous years of 6 years old

From previous years of 7 years old

From previous years of 8 years old

From previous years of 9 years old

From previous years of 10 years old

For sale of shares

Fiscal credits

Estimation for non-recoverable deferred income taxes

Temporary differences

Fiscal losses

Fiscal credits

Deferred participation of workers in profits (in favor)

Estimation for non-recoverable deferred PTU

Liability for income taxes

Deferred taxes

Temporary differences

Associated with commercial credit

Associated with intangibles

Associated with Any item with the exception of fixed assets, advance payments 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 made, their remaining term of impact on results is equal to or less than one year

Associated with other temporary differences

Deferred participation of workers in profits (1)

Credit Institutions (1)

(1) This concept refers to PTU deferred charge.

SERIES R08

DEPOSITS

to R35 LARGE EXPOSURES . . .

SERIES R36

ADVANCE PAYMENTS AND DEFERRED CHARGES

This series is integrated by one (1) report, whose frequency of preparation and presentation must be monthly.

REPORT A-3601

Expenditures or expenses whose recognition is deferred over time

In this report, the balance of items that imply the deferral of expenses or costs in the statement of comprehensive income is requested, grouped by the remaining months to affect results, whether advance payments or deferred charges as provided in Annex 33 of the General Provisions applicable to credit institutions.

The above, to follow up on the integration of Fundamental Capital in accordance with article 2 Bis 6, paragraph I, subsection n), numeral 2.

For the completion of the report, it is necessary to take into account the following aspects:

This regulatory report requests figures from the institution without consolidation, includes national currency, foreign currency, VSM, UMA and UDIS valued in pesos.

The final balance of the current month (column G) and the balance of Deferred tax liabilities, and deferred passive participation of workers in profits (PTU) (column H), must coincide with the balance of the corresponding concepts that are applicable from reports A-0111 Minimum Catalog and R07 Income taxes and deferred PTU, respectively.

Data referring to balances and amounts must be presented in national currency, foreign currency, VSM, UMA and UDIS valued in pesos, using the exchange rate indicated in the current accounting criteria.

Such amounts and balances must be presented in pesos, with two decimals and without commas.

For example: $20,585.70 would be 20585.70.

CAPTURE FORMAT

Institutions will carry out the sending of information related to report A-3601 Expenditures or expenses whose recognition is deferred over time, described above, employing the following capture format:

REQUESTED INFORMATION

SECTION

IDENTIFIER OF THE REPORT PERIOD INSTITUTION KEY SECTION FINANCIAL INFORMATION CONCEPT BALANCE TYPE VALUE TYPE DATA

Institutions will report the information indicated in this series, which must comply with the validations and quality standards indicated by the Commission, adhering to the characteristics and specifications for filling out and sending information presented in the support guides, which are published and updated on the SITI or in the manner that the Commission makes known, as applicable.

Once the validations and quality standards are met, the SITI will generate an electronic receipt acknowledgment. The information must be sent only once and will be received assuming it meets all characteristics and specifications; consequently, it cannot be modified and must be consistent with various reports that include the same information at a different level of integration. Therefore, if it does not meet the required quality and characteristics or has been presented incompletely, the obligation to present it will be considered unfulfilled, and the corresponding sanctions will be imposed in accordance with the applicable legal provisions.

Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos

Figures in pesos

Credit Institutions

Series R36 Advance Payments and Deferred Charges

Report A-3601 Expenditures or expenses whose recognition is deferred over time

Concept 1/

Initial Balance of Current Month (A)

Movements in the Period

Impairment and its Reversals (F)

Final Balance of Current Month (G) = (A)+(B)-(C)-(D)+(E) ± (F)

Deferred Tax Liabilities, and Workers' Participation in Profits Deferred Liability (PTU) (H)

Net Final Balance of Deferred Tax Liabilities and Deferred PTU (I)=(G)-(H)

Additions to Deferred Charges and Advance Payments (B)

Reductions of Deferred Charges and Advance Payments

Transfer of Categories (E)

Value: Cancellations 1/ (C)

Value: Accrual 2/ (D)

1. Deferred Charges

Differential to be amortized in credit portfolio acquisitions

• Up to 12 months remaining to affect results
• Up to 3 months remaining to affect results
• More than 3 and up to 6 months remaining to affect results
• More than 6 and up to 9 months remaining to affect results
• More than 9 and up to 12 months remaining to affect results
• More than 12 months remaining to affect results
• More than 12 and up to 24 months remaining to affect results
• More than 24 and up to 36 months remaining to affect results
• More than 36 months remaining to affect results

Transaction costs associated with granting credit

• Up to 12 months remaining to affect results
• Up to 3 months remaining to affect results
• More than 3 and up to 6 months remaining to affect results
• More than 6 and up to 9 months remaining to affect results
• More than 9 and up to 12 months remaining to affect results
• More than 12 months remaining to affect results
• More than 12 and up to 24 months remaining to affect results
• More than 24 and up to 36 months remaining to affect results
• More than 36 months remaining to affect results

Effect from renegotiation of credit portfolio

• Up to 12 months remaining to affect results
• Up to 3 months remaining to affect results
• More than 3 and up to 6 months remaining to affect results
• More than 6 and up to 9 months remaining to affect results
• More than 9 and up to 12 months remaining to affect results
• More than 12 months remaining to affect results
• More than 12 and up to 24 months remaining to affect results
• More than 24 and up to 36 months remaining to affect results
• More than 36 months remaining to affect results

Insurance to be amortized

• Up to 12 months remaining to affect results
• Up to 3 months remaining to affect results
• More than 3 and up to 6 months remaining to affect results
• More than 6 and up to 9 months remaining to affect results
• More than 9 and up to 12 months remaining to affect results
• More than 12 months remaining to affect results
• More than 12 and up to 24 months remaining to affect results
• More than 24 and up to 36 months remaining to affect results
• More than 36 months remaining to affect results

Other deferred charges

• Up to 12 months remaining to affect results
• Up to 3 months remaining to affect results
• More than 3 and up to 6 months remaining to affect results
• More than 6 and up to 9 months remaining to affect results
• More than 9 and up to 12 months remaining to affect results
• More than 12 months remaining to affect results
• More than 12 and up to 24 months remaining to affect results
• More than 24 and up to 36 months remaining to affect results
• More than 36 months remaining to affect results

Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos

Figures in pesos

Credit Institutions

Series R36 Advance Payments and Deferred Charges

Report A-3601 Expenditures or expenses whose recognition is deferred over time

Concept

Initial Balance of Current Month (A)

Movements in the Period

Impairment and its Reversals (F)

Final Balance of Current Month (G) = (A)+(B)-(C)-(D)+(E) ± (F)

Deferred Tax Liabilities, and Workers' Participation in Profits (PTU) (H)

Net Final Balance of Deferred Tax Liabilities and PTU (I)=(G)-(H)

Additions to Deferred Charges and Advance Payments (B)

Reductions of Deferred Charges and Advance Payments

Transfer of Categories (E)

Value: Cancellations 1/ (C)

Value: Accrual 2/ (D)

2. Advance Payments

Interest paid in advance

• Up to 12 months remaining to affect results
• Up to 3 months remaining to affect results
• More than 3 and up to 6 months remaining to affect results
• More than 6 and up to 9 months remaining to affect results
• More than 9 and up to 12 months remaining to affect results
• More than 12 months remaining to affect results
• More than 12 and up to 24 months remaining to affect results
• More than 24 and up to 36 months remaining to affect results
• More than 36 months remaining to affect results

Commissions paid in advance

• Up to 12 months remaining to affect results
• Up to 3 months remaining to affect results
• More than 3 and up to 6 months remaining to affect results
• More than 6 and up to 9 months remaining to affect results
• More than 9 and up to 12 months remaining to affect results
• More than 12 months remaining to affect results
• More than 12 and up to 24 months remaining to affect results
• More than 24 and up to 36 months remaining to affect results
• More than 36 months remaining to affect results

Rents paid in advance

• Up to 12 months remaining to affect results
• Up to 3 months remaining to affect results
• More than 3 and up to 6 months remaining to affect results
• More than 6 and up to 9 months remaining to affect results
• More than 9 and up to 12 months remaining to affect results
• More than 12 months remaining to affect results
• More than 12 and up to 24 months remaining to affect results
• More than 24 and up to 36 months remaining to affect results
• More than 36 months remaining to affect results

Other advance payments

Goods in stationery and office supplies

• Up to 12 months remaining to affect results
• Up to 3 months remaining to affect results
• More than 3 and up to 6 months remaining to affect results
• More than 6 and up to 9 months remaining to affect results
• More than 9 and up to 12 months remaining to affect results
• More than 12 months remaining to affect results
• More than 12 and up to 24 months remaining to affect results
• More than 24 and up to 36 months remaining to affect results
• More than 36 months remaining to affect results

Goods in sales support material, such as literature, brochures, and samples

• Up to 12 months remaining to affect results
• Up to 3 months remaining to affect results
• More than 3 and up to 6 months remaining to affect results
• More than 6 and up to 9 months remaining to affect results
• More than 9 and up to 12 months remaining to affect results
• More than 12 months remaining to affect results
• More than 12 and up to 24 months remaining to affect results
• More than 24 and up to 36 months remaining to affect results
• More than 36 months remaining to affect results

Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos

Figures in pesos

Credit Institutions

Series R36 Advance Payments and Deferred Charges

Report A-3601 Expenditures or expenses whose recognition is deferred over time

Concept

Initial Balance of Current Month (A)

Movements in the Period

Impairment and its Reversals (F)

Final Balance of Current Month (G) = (A)+(B)-(C)-(D) + (E) ± (F)

Deferred Tax Liabilities, and Workers' Participation in Profits (PTU) (H)

Net Final Balance of Deferred Tax Liabilities and PTU (I)=(G)-(H)

Additions to Deferred Charges and Advance Payments (B)

Reductions of Deferred Charges and Advance Payments

Transfer of Categories (E)

Value: Cancellations 1/ (C)

Value: Accrual 2/ (D)

Goods in advertising material

• Up to 12 months remaining to affect results
• Up to 3 months remaining to affect results
• More than 3 and up to 6 months remaining to affect results
• More than 6 and up to 9 months remaining to affect results
• More than 9 and up to 12 months remaining to affect results
• More than 12 months remaining to affect results
• More than 12 and up to 24 months remaining to affect results
• More than 24 and up to 36 months remaining to affect results
• More than 36 months remaining to affect results

Goods in inventories, property, plant and equipment, or intangible assets

• Up to 12 months remaining to affect results
• Up to 3 months remaining to affect results
• More than 3 and up to 6 months remaining to affect results
• More than 6 and up to 9 months remaining to affect results
• More than 9 and up to 12 months remaining to affect results
• More than 12 months remaining to affect results
• More than 12 and up to 24 months remaining to affect results
• More than 24 and up to 36 months remaining to affect results
• More than 36 months remaining to affect results

Goods in equity financial instruments intended to be permanent investments

• Up to 12 months remaining to affect results
• Up to 3 months remaining to affect results
• More than 3 and up to 6 months remaining to affect results
• More than 6 and up to 9 months remaining to affect results
• More than 9 and up to 12 months remaining to affect results
• More than 12 months remaining to affect results
• More than 12 and up to 24 months remaining to affect results
• More than 24 and up to 36 months remaining to affect results
• More than 36 months remaining to affect results

Advertising services

• Up to 12 months remaining to affect results
• Up to 3 months remaining to affect results
• More than 3 and up to 6 months remaining to affect results
• More than 6 and up to 9 months remaining to affect results
• More than 9 and up to 12 months remaining to affect results
• More than 12 months remaining to affect results
• More than 12 and up to 24 months remaining to affect results
• More than 24 and up to 36 months remaining to affect results
• More than 36 months remaining to affect results

Services for rights and contributions, such as property tax

• Up to 12 months remaining to affect results
• Up to 3 months remaining to affect results
• More than 3 and up to 6 months remaining to affect results
• More than 6 and up to 9 months remaining to affect results
• More than 9 and up to 12 months remaining to affect results
• More than 12 months remaining to affect results
• More than 12 and up to 24 months remaining to affect results
• More than 24 and up to 36 months remaining to affect results
• More than 36 months remaining to affect results

Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos

Figures in pesos

Credit Institutions

Series R36 Advance Payments and Deferred Charges

Report A-3601 Expenditures or expenses whose recognition is deferred over time

Concept

Initial Balance of Current Month (A)

Movements in the Period

Impairment and its Reversals (F)

Final Balance of Current Month (G) = (A)+(B)-(C)-(D) + (E) ± (F)

Deferred Tax Liabilities, and Workers' Participation in Profits (PTU) (H)

Net Final Balance of Deferred Tax Liabilities and PTU (I)=(G)-(H)

Additions to Deferred Charges and Advance Payments (B)

Reductions of Deferred Charges and Advance Payments

Transfer of Categories (E)

Value: Cancellations 1/ (C)

Value: Accrual 2/ (D)

Royalty services

• Up to 12 months remaining to affect results
• Up to 3 months remaining to affect results
• More than 3 and up to 6 months remaining to affect results
• More than 6 and up to 9 months remaining to affect results
• More than 9 and up to 12 months remaining to affect results
• More than 12 months remaining to affect results
• More than 12 and up to 24 months remaining to affect results
• More than 24 and up to 36 months remaining to affect results
• More than 36 months remaining to affect results

Services for fees, memberships, and subscriptions

• Up to 12 months remaining to affect results
• Up to 3 months remaining to affect results
• More than 3 and up to 6 months remaining to affect results
• More than 6 and up to 9 months remaining to affect results
• More than 9 and up to 12 months remaining to affect results
• More than 12 months remaining to affect results
• More than 12 and up to 24 months remaining to affect results
• More than 24 and up to 36 months remaining to affect results
• More than 36 months remaining to affect results

Other advance payments not considered in the above keys

• Up to 12 months remaining to affect results
• Up to 3 months remaining to affect results
• More than 3 and up to 6 months remaining to affect results
• More than 6 and up to 9 months remaining to affect results
• More than 9 and up to 12 months remaining to affect results
• More than 12 months remaining to affect results
• More than 12 and up to 24 months remaining to affect results
• More than 24 and up to 36 months remaining to affect results
• More than 36 months remaining to affect results

Total Deferred Charges and Advance Payments Up to 12 months remaining to affect results

Total Deferred Charges and Advance Payments More than 12 months remaining to affect results

Total Deferred Charges and Advance Payments

1/ Refers to the amount of items that were subject to cancellation in the month of the report.

2/ Refers to the amount recognized in the institution's result in the month of the report.

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TIIE DE FONDEO 6.50%

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