Resolution modifying the general provisions applicable to credit institutions

DOF: 05/10/2018

RESOLUTION that modifies the general provisions applicable to credit institutions

A seal with the National Coat of Arms is placed at the margin, which reads: United Mexican States.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of articles 96 Bis, 97, first paragraph, and 101 Bis of the Credit Institutions Law, as well as 4, fractions II, VII, and 16, fraction I of the Law of the National Banking and Securities Commission, and

CONSIDERING

That in compliance with article 78 of the General Law of Regulatory Improvement and for the purpose of contributing to the elimination of regulatory burden and the compliance costs derived from it, this National Banking and Securities Commission abrogated the obligation to present the authorization request for the use of a diverse methodology for external audit work in terms of the Resolution that modifies the General Provisions applicable to the activities of savings and loan cooperative societies, published in the Official Gazette of the Federation on April 26, 2018, and

That a leverage ratio lower than 3% registered by multiple banking institutions would deviate from the international standards of the Basel Committee on Banking Supervision, since it would reflect a level of assets not supported by capital, therefore, taking into account said standard, as well as the authority of the National Banking and Securities Commission to issue prudential provisions and establish criteria that deviate from sound banking practices, it has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO CREDIT INSTITUTIONS

SOLE. - Articles 1, fraction CXLV; 2 Bis 120; 181, fraction XXV, and 207 are REFORMED; a Third Section titled "On the Leverage Ratio of Institutions" comprising article 172 Bis 39 a is ADDED to Title Second, Chapter VIII; an item h) is ADDED to article 208, fraction I; and the series "R34 Leverage Ratio" is ADDED to Annex 36; and Annex 1-O Bis and the index of Annex 36 of the "General Provisions applicable to credit institutions", published in the Official Gazette of the Federation on December 2, 2005 and reformed through resolutions published in the said Gazette on March 3 and 28, September 15, December 6 and 8, 2006; January 12, March 23, April 26, November 5, 2007; March 10, August 22, September 19, October 14, December 4, 2008; April 27, May 28, June 11, August 12, October 16, November 9, December 1 and 24, 2009; January 27, February 10, April 9 and 15, May 17, June 28, July 29, August 19, September 9 and 28, October 25, November 26, December 20, 2010; January 24 and 27, March 4, April 21, July 5, August 3 and 12, September 30, October 5 and 27, December 28, 2011; June 19, July 5, October 23, November 28, December 13, 2012; January 31, April 16, May 3, June 3 and 24, July 12, October 2, December 24, 2013; January 7 and 31, March 26, May 12 and 19, July 3 and 31, September 24, October 30, December 8 and 31, 2014; January 9, February 5, April 30, May 27, June 23, August 27, September 21, October 29, November 9 and 13, December 16 and 31, 2015; April 7 and 28, June 22, July 7 and 29, August 1, September 19 and 28, December 27, 2016 and January 6, April 4 and 27, May 31, June 26, July 4 and 24, August 29, October 6 and 25, December 8, 26 and 27, 2017; January 22, March 14, April 26, May 11, June 26, July 23, August 29, and September 4, 2018, to read as follows:

TITLE FIRST to FIRST BIS

...

TITLE SECOND

PRUDENTIAL PROVISIONS

Chapters I to VII

...

Chapter VIII

Additional Prudential Measures and Contingency Plans

First and Second Sections

...

Third Section

On the Leverage Ratio of Institutions

Chapter IX

...

TITLES THIRD to FIFTH

ANNEXES 1-A to 1-O

ANNEX 1-O BIS

Disclosure of information related to the Leverage Ratio

ANNEXES 1-P to 35

...

ANNEX 36

Regulatory Reports

ANNEXES 37 to 71

...

" Article 1.-

...

I. to CXLIV.

...

CXLV.

Leverage Ratio: the result, expressed as a percentage, of dividing the Basic Capital determined in accordance with article 2 Bis 6 of these provisions, by the Adjusted Assets of the Institutions.

" Article 2 Bis 120.- Institutions shall disseminate to the general public in accordance with the formats included in Annex 1-O Bis of these provisions and through their Internet website, the information related to the integration of their main leverage sources, a comparison between their total assets and their Adjusted Assets, a reconciliation between total assets and the exposure within their balance sheet, their Leverage Ratio, and an analysis of the main variations in the Leverage Ratio.

Such information shall be disclosed in accordance with Articles 180 and 181 of these provisions, as a note to the financial statements corresponding to the quarters ending in March, June, September, and December, remaining on the Institution's Internet website for at least five quarters following the date of publication in the case of information published quarterly, and for three years following its date in the case of information published annually.

Additionally, Institutions shall calculate and publish, with figures as of the end of each month, on their Internet website, the amount of their Adjusted Assets, their Basic Capital, and their Leverage Ratio.

Such publication shall be made no later than the last business day of the month immediately following the month whose figures are used for its calculation.

When, in the judgment of the Commission, it is justified, Institutions shall disclose, with greater frequency, the information provided in Annex 1-O Bis, using the formats included therein for this purpose. "

" Third Section

On the Leverage Ratio

Article 172 Bis 39 a.- Multiple banking institutions shall calculate their Leverage Ratio with figures as of the end of each calendar month, without consolidating their subsidiaries or special purpose entities, considering their operations within national territory, as well as the operations of their agencies and branches abroad.

It is considered contrary to sound banking practice for multiple banking institutions to maintain a Leverage Ratio lower than 3%.

The Commission may determine that a multiple banking institution carries out the calculation of the Leverage Ratio, with greater frequency and on any date, when in its judgment it estimates that between the days from one calculation to another, the multiple banking institution is assuming a leverage notably higher than that shown by the end-of-month figures.

The Commission may verify the calculation of the Leverage Ratio disclosed by the Institutions and may request the adjustments it deems necessary to adequately report the degree of leverage of said Institutions. "

" Article 181.-

...

I. to XXIV.

...

XXV. The Leverage Ratio, the amount of their Adjusted Assets, and their Basic Capital.

...

... "

" Article 207.- Institutions shall provide the Commission, with the frequency established in the following articles, the information attached to these provisions as Annex 36, which is identified with the series and reports listed below:

Series R01 Minimum Catalog

A-0111

Minimum Catalog

Series R04 Credit Portfolio

Financial Situation

A-0411

Portfolio by type of credit

A-0415

Average balances, interest, and commissions by credit portfolio

A-0417

Credit portfolio qualification and preventive estimation for credit risks

A-0419

Movements in the preventive estimation for credit risks

A-0420

Movements in the overdue portfolio

A-0424

Movements in the performing portfolio

Commercial Portfolio

Detailed information on second-tier operations and guarantees

C-0447

Guarantee tracking

Detailed information (Portfolio qualification methodology Annexes 18 to 22)

C-0450

Guarantors and guarantees for commercial credits

C-0453

Registration of credits held by federal entities and municipalities

C-0454

Tracking of credits held by federal entities and municipalities

C-0455

Probability of default of credits held by federal entities and municipalities

C-0456

Severity of loss of credits held by federal entities and municipalities

C-0457

Cancellation of credits held by federal entities and municipalities

C-0458

Registration of credits held by financial entities

C-0459

Tracking of credits held by financial entities

C-0460

Probability of default of credits held by financial entities

C-0461

Severity of loss of credits held by financial entities

C-0462

Cancellation of credits held by financial entities

C-0463

Registration of credits held by legal and natural persons with business activity with annual net sales or income less than 14 million UDIS, other than federal entities, municipalities, and financial entities

C-0464

Tracking of credits held by legal and natural persons with business activity with annual net sales or income less than 14 million UDIS, other than federal entities, municipalities, and financial entities

C-0465

Probability of default of credits held by legal and natural persons with business activity with annual net sales or income less than 14 million UDIS, other than federal entities, municipalities, and financial entities

C-0466

Severity of loss of credits held by legal and natural persons with business activity with annual net sales or income less than 14 million UDIS, other than federal entities, municipalities, and financial entities

C-0467

Cancellation of credits held by legal and natural persons with business activity with annual net sales or income less than 14 million UDIS, other than federal entities, municipalities, and financial entities

C-0468

Registration of credits held by legal and natural persons with business activity, with annual net sales or income greater than or equal to 14 million UDIS, other than federal entities, municipalities, and financial entities

C-0469

Tracking of credits held by legal and natural persons with business activity, with annual net sales or income greater than or equal to 14 million UDIS, other than federal entities, municipalities, and financial entities

C-0470

Probability of default for credits held by legal and natural persons with business activity, with annual net sales or income greater than or equal to 14 million UDIS, other than federal entities, municipalities, and financial entities

C-0471

Severity of loss of credits held by legal and natural persons with business activity, with annual net sales or income greater than or equal to 14 million UDIS, other than federal entities, municipalities, and financial entities

C-0472

Cancellation of credits held by legal and natural persons with business activity, with annual net sales or income greater than or equal to 14 million UDIS, other than federal entities, municipalities, and financial entities

C-0473

Registration of credits held by the federal government, federal, state, and municipal decentralized organisms, and state productive enterprises with annual net sales or income less than 14 million UDIS

C-0474

Tracking of credits held by the federal government, federal, state, and municipal decentralized organisms, and state productive enterprises with annual net sales or income less than 14 million UDIS

C-0475

Probability of default for credits held by the federal government, federal, state, and municipal decentralized organisms, and state productive enterprises with annual net sales or income less than 14 million UDIS

C-0476

Severity of loss of credits held by the federal government, federal, state, and municipal decentralized organisms, and state productive enterprises with annual net sales or income less than 14 million UDIS

C-0477

Cancellation of credits held by the federal government, federal, state, and municipal decentralized organisms, and state productive enterprises with annual net sales or income less than 14 million UDIS

C-0478

C-0479

Tracking of credits held by the federal government, federal, state, and municipal decentralized organisms, and state productive enterprises with annual net sales or income greater than or equal to 14 million UDIS

C-0480

C-0481

C-0482

C-0483

Registration of credits granted to investment projects whose source of payment is constituted solely by the income or collection rights derived from the realization, commissioning, or exploitation of the project

C-0484

Tracking of credits granted to investment projects whose source of payment is constituted solely by the income or collection rights derived from the realization, commissioning, or exploitation of the project

C-0485

Cancellation of credits granted to investment projects whose source of payment is constituted solely by the income or collection rights derived from the realization, commissioning, or exploitation of the project

Housing Portfolio

H-0491

Registrations and restructurings of housing credits

H-0492

Tracking of housing credits

H-0493

Cancellation of housing credits

Series R06 Adjudicated Assets

A-0611

Adjudicated Assets

Series R07 Taxes on profit and deferred PTU

A-0711

Taxes on profit and deferred PTU

Series R08 Deposits

A-0811

Traditional deposits and interbank and other organism loans

A-0815

Interbank and other organism loans, stratified by maturity terms

A-0816

Deposits payable on demand and interbank and other organism loans, stratified by amounts

A-0819

Integral deposits stratified by amounts

Series R10 Reclassifications

A-1011

Reclassifications in the balance sheet

A-1012

Reclassifications in the income statement

Series R12 Consolidation

A-1219

Consolidation of the credit institution's balance sheet with its subsidiaries

A-1220

Consolidation of the credit institution's income statement with its subsidiaries

A-1221

Balance sheet of its subsidiaries

A-1222

Income statement of its subsidiaries

A-1223

Consolidation of the credit institution's balance sheet with its SOFOM, ER

A-1224

Consolidation of the credit institution's income statement with its SOFOM, ER

B-1230

Disaggregation of permanent investments in shares

Series R13 Financial Statements

A-1311

Statement of changes in equity

A-1316

Statement of cash flows

B-1321

Balance sheet

B-1322

Income statement

Series R14 Qualitative Information

A-1411

Shareholder integration

A-1412

Officials, employees, retirees, fee-based personnel, and branches

Series R15 Service Operations

B-1522

Non-client users of the institution's electronic media

B-1523

Client operations by electronic banking services

B-1524

Clients by electronic banking service

Series R16 Risks

A-1611

Repricing gaps

A-1612

Maturity gaps

B-1621

Global portfolio of lawsuits

Series R24 Operational Information

B-2421

Information on operations regarding deposit products

B-2422

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

B-2423

Guaranteed holders by IPAB

C-2431

Information on operations with related parties

D-2441

General information on the use of financial services

D-2442

Information on the frequency of use of financial services

D-2443

Information on the location of financial services transaction points

E-2450

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

E-2451

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

E-2452

Number of operations of each product or service by geographic zone

Series R26 Information by Commission Agents

A-2610

Registrations and cancellations of commission agent administrators

A-2611

Disaggregation of registrations and cancellations of commission agents

B-2612

Disaggregation of registrations and cancellations of commission agent modules or establishments

C-2613

Disaggregation of tracking of commission agent operations

Series R27 Complaints

A-2701

Complaints

Series R28 Operational Risk Information

A-2811

Operational risk loss events

A-2812

Estimation of operational risk levels

A-2813

Update of operational risk loss events

A-2814

Assignment of standard method operational risk and alternative standard

Series R29 Account Freezes, Transfers, and Unlocks

A-2911

Account freezes, transfers, and unlocks

Series R32 Reconciliations

A-3211

Fiscal accounting reconciliation

Series 34 Leverage Ratio

A-3401

Calculation of the Leverage Ratio

Institutions will require prior authorization from the Commission for the opening of new concepts or levels not included in the series corresponding exclusively for the sending of information of new operations authorized for this purpose by the Secretariat, in terms of the relevant legislation, for which they will request said authorization through a free written document within fifteen business days following the authorization made by the Secretariat. Likewise, in the event that changes in applicable regulations require establishing concepts or levels additional to those provided in these provisions, the Commission will inform the Institutions of the opening of the respective new concepts or levels.

In the two cases provided for in the preceding paragraph, the Commission, through the SITI, will notify the Institution of the mechanism for recording and sending the corresponding information. "

" Article 208.- ...

Monthly:

a) to g)

...

The information related to series R34 shall be provided no later than the last business day of the month immediately following the month whose figures are used for the calculation of the Leverage Ratio.

II. to IV.

... "

TRANSITIONAL

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

Respectfully,

Mexico City, September 27, 2018.- The President of the National Banking and Securities Commission, José Bernardo González Rosas.- Signature.

Annex 1-O Bis

DISCLOSURE OF INFORMATION RELATED TO THE LEVERAGE RATIO

Institutions shall disclose the information contained in the following sections:

Integration of the main leverage sources.

II.

Comparison between total assets and Adjusted Assets.

III.

Reconciliation between total assets and exposure within the balance sheet.

IV.

Analysis of the most significant variations in the elements (numerator and denominator) of the Leverage Ratio.

For the purposes of the disclosure of information referred to in this Annex, Institutions shall proceed as follows:

Figures shall be presented in millions of pesos in accordance with Article 176 of these provisions.

The information shall correspond to the Institution without consolidating subsidiaries or special purpose entities and as of the end of each corresponding month.

For the completion of sections I to III of this Annex, Institutions shall use the information from the Bank of Mexico forms, in accordance with what is established in Article 2 Bis 4 of these provisions, unless otherwise specified.

The information contained in sections I to IV of this Annex shall be disseminated in the terms and deadlines set forth in Article 2 Bis 120 of these provisions.

I. Integration of the main leverage sources

Institutions shall disclose the integration of the main leverage sources, in accordance with the following Table I.1 (1). For this purpose, they shall take into consideration the notes contained in Table I.2 whose numbering coincides with the numerical reference (2) shown in the first column of Table I.1:

TABLE I.1

STANDARDIZED DISCLOSURE FORMAT FOR THE LEVERAGE RATIO

REFERENCE

ITEM

AMOUNT

On-balance sheet exposures

Items within the balance sheet, excluding financial derivative instruments and securities lending and repurchase operations (SFTs), but including collateral received as guarantee and registered in the balance sheet)

(Amounts of assets deducted to determine Basic Capital)

On-balance sheet exposures (Net) (excluding financial derivative instruments and SFTs, sum of lines 1 and 2)

Exposures to financial derivative instruments

Current replacement cost associated with all operations with financial derivative instruments (net of admissible cash variation margin)

Amounts of additional factors for potential future exposure, associated with all operations with financial derivative instruments

Increase for Collateral Provided in Derivative Financial Instrument Transactions When Such Collateral Is Derecognized from the Balance Sheet Under the Operating Accounting Framework

(Deductions for Receivables for Variation Margin in Cash Provided in Derivative Financial Instrument Transactions)

(Exposure for Derivative Financial Instrument Transactions on Behalf of Clients, Where the Clearing Member Does Not Provide Its Guarantee in Case of Default by the Central Counterparty)

Adjusted Effective Notional Amount of Subscribed Credit Derivative Financial Instruments

(Settlements made against the adjusted effective notional amount of subscribed credit derivative financial instruments and deductions for additional factors for subscribed credit derivative financial instruments)

Total Exposures to Derivative Financial Instruments (sum of lines 4 to 10)

Exposures for Securities Financing Transactions

Gross SFT Assets (without netting recognition), after adjustments for accounting transactions for sales

(Compensated Payables and Receivables for SFTs)

Counterparty Risk Exposure for SFTs

Exposures for SFTs Acting on Behalf of Third Parties

Total Exposures for Securities Financing Transactions (sum of lines 12 to 15)

Other Off-Balance Sheet Exposures

Off-Balance Sheet Exposure (Gross Notional Amount)

(Adjustments for Credit Equivalent Conversion)

Off-Balance Sheet Items (sum of lines 17 and 18)

Capital and Total Exposures

Basic Capital Calculated in accordance with Article 2 Bis 6 of these provisions

Total Exposures (sum of lines 3, 11, 16, and 19)

Leverage Ratio

TABLE I.2

NOTES TO THE STANDARDIZED DISCLOSURE FORMAT FOR THE LEVERAGE RATIO

REFERENCE

EXPLANATION

Total Assets of the Institution without consolidating subsidiaries or special purpose entities (less assets presented in said balance sheet for: 1) derivative financial instrument transactions, 2) repurchase transactions, and 3) securities lending transactions.

Amount of basic capital deductions established in subsections b) to r) of fraction I, of Article 2 Bis 6 of these provisions. The amount must be recorded with a negative sign.

Sum of lines 1 and 2

Current Replacement Cost (RC) of derivative financial instrument transactions, as established in Annex 1-L of these provisions, less partial cash settlements (variation margin in cash) received, provided that the following conditions are met:

With respect to counterparties other than the clearing houses referred to in the second paragraph of Article 2 Bis 12 a, the cash received must be available to the Institution.

The market valuation of the transaction must be performed daily and the cash received must be exchanged with the same frequency.

The cash received, as well as the transaction with the derivative instrument, must be denominated in the same currency.

The amount exchanged for variation margin in cash must be at least the amount necessary to cover the market value considering the threshold and the minimum transfer amount agreed upon in the corresponding master agreement.

The master agreement with the counterparty must consider both the transaction and the variation margin, and must explicitly stipulate that settlement, in case of default, bankruptcy, restructuring, or insolvency, of any of the parties, will be carried out after netting the transactions and will consider the variation margins in cash received.

In any case, the maximum amount of variation margins in cash received that can be considered will be that corresponding to the positive value of the current replacement cost for each counterparty.

Additional factor in accordance with Annex 1-L of these provisions, for derivative financial instrument transactions. Additionally, with respect to credit derivative financial instruments in which credit protection is provided, the credit risk conversion value must be included in accordance with Article 2 Bis 22 of these provisions.

In no case may financial real guarantees received by the Institution be used to reduce the amount of the Additional Factor reported in this line.

Not applicable. The accounting framework does not allow the derecognition of assets delivered as collateral.

Amount of variation margins in cash delivered in derivative financial instrument transactions that meet the conditions indicated in line 4 to subtract the variation margins in cash received. The amount must be recorded with a negative sign.

Not applicable.

Not applicable. The exposure considered for solvency framework purposes in credit derivative financial instrument transactions in which credit protection is provided corresponds to 100 percent of the effectively guaranteed amount in the transactions in question. This exposure is considered in line 5.

Sum of lines 4 to 10

Amount of assets registered in the balance sheet (accounts receivable registered accounting-wise) for repurchase and securities lending transactions. The amount must not consider any netting in accordance with Accounting Criteria.

Positive amount resulting from deducting payables from receivables generated by repurchase and securities lending transactions, on own account, with the same counterparty, and provided that the following conditions are met:

The corresponding transactions must have the same settlement date.

There must be the right to settle the transactions at any time.

The transactions must be settled in the same system and there must be settlement mechanisms or arrangements (lines or guarantees) that allow settlement to be carried out at the end of the day on which settlement is decided.

Any problem related to the settlement of collateral flows in the form of securities must not hinder the settlement of cash payables and receivables.

The amount must be recorded with a negative sign.

Credit risk conversion value of repurchase and securities lending transactions on own account, in accordance with Article 2 Bis 22 of these provisions when there is no netting master agreement. And in accordance with Article 2 Bis 37 when such agreement exists. This without considering adjustments for admissible financial real guarantees applied to the guarantee in the capitalization framework.

With respect to repurchase and securities lending transactions on behalf of third parties, in which the Institution provides guarantee to its clients in case of counterparty default, the amount to be registered is the positive difference between the value of the security or cash that the client has delivered and the value of the guarantee that the borrower has provided.

Additionally, if the Institution can dispose of the collateral delivered by its clients, on own account, the amount equivalent to the value of the securities and/or cash delivered by the client to the Institution.

Sum of lines 12 to 15

Amounts of credit commitments recognized in off-balance sheet accounts in accordance with Accounting Criteria.

Amounts of reductions in the value of credit commitments recognized in off-balance sheet accounts by applying the credit risk conversion factors established in Title First Bis of these provisions, considering that the minimum credit risk conversion factor is 10% (for those cases where the conversion factor is 0%) and in the case of the transactions referred to in subsection IV of article 2 Bis 22 of said provisions, a credit risk conversion factor of 100%.

The amount must be recorded with a negative sign.

Sum of lines 17 and 18

Basic Capital calculated in accordance with article 2 Bis 6 of these provisions.

Sum of lines 3, 11, 16, and 19

Leverage Ratio. Quotient of line 20 divided by line 21.

II. Comparison between Total Assets and Adjusted Assets

Institutions must present a comparison between total assets and adjusted assets, in accordance with the following format. For these purposes, they must take into consideration the explanation contained in Table II.2 corresponding to the numerical reference (3) shown in the first column of Table II.1.

TABLE II.1

COMPARISON OF TOTAL ASSETS AND ADJUSTED ASSETS

REFERENCE

DESCRIPTION

AMOUNT

Total Assets

Adjustment for investments in the capital of banking, financial, insurance, or commercial entities that are consolidated for accounting purposes, but fall outside the regulatory consolidation scope

Adjustment related to fiduciary assets recognized in the balance sheet in accordance with the accounting framework, but excluded from the leverage ratio exposure measure

Adjustment for derivative financial instruments

Adjustment for repurchase and securities lending transactions (4)

Adjustment for items recognized in off-balance sheet accounts

Other adjustments

Leverage Ratio Exposure

TABLE II.2

NOTES TO THE

COMPARISON OF TOTAL ASSETS AND ADJUSTED ASSETS

REFERENCE

DESCRIPTION

Total Assets of the Institution without consolidating subsidiaries or special purpose entities.

Amount of basic capital deductions contained in subsections b), d), e), f), g), h), i), j), and l) of fraction I, of Article 2 Bis 6 of these provisions.

The amount must be recorded with a negative sign.

Not applicable. The scope of application is on the Institution without consolidating subsidiaries or special purpose entities.

Amount equivalent to the difference between the figure contained in row 11 of Table I.1 and the figure presented for derivative financial instrument transactions contained in the Institution's balance sheet.

The amount must be recorded with the sign resulting from the indicated difference, meaning it can be positive or negative.

Amount equivalent to the difference between the figure contained in row 16 of Table I.1 and the figure presented for repurchase and securities lending transactions contained in the Institution's balance sheet.

The amount must be recorded with the sign resulting from the indicated difference, meaning it can be positive or negative.

Amount registered in row 19 of Table I.1.

The amount must be recorded with a positive sign.

Amount of basic capital deductions contained in subsections c), k), m), n), p), q), and r) of fraction I, of Article 2 Bis 6 of these provisions.

The amount must be recorded with a negative sign.

Sum of lines 1 to 7, which must coincide with line 21 of Table I.1.

III. Reconciliation between Total Assets and On-Balance-Sheet Exposure

Institutions must present a reconciliation between their total assets and the on-balance-sheet exposure they recognize for Leverage Ratio purposes in accordance with the following format. For these purposes, they must take into consideration the explanation contained in Table III.2 corresponding to the numerical reference shown in the first column of Table III.1.

TABLE III.1

RECONCILIATION BETWEEN TOTAL ASSETS AND ON-BALANCE-SHEET EXPOSURE

REFERENCE

CONCEPT

AMOUNT

Total Assets

Derivative Financial Instrument Transactions

Repurchase and Securities Lending Transactions

Fiduciary Assets Recognized in the Balance Sheet in Accordance with the Accounting Framework, but Excluded from the Leverage Ratio Exposure Measure

On-Balance-Sheet Exposures

TABLE III.2

NOTES TO THE RECONCILIATION BETWEEN TOTAL ASSETS AND ON-BALANCE-SHEET EXPOSURE

REFERENCE

DESCRIPTION

Total Assets of the Institution without consolidating subsidiaries or special purpose entities.

The amount corresponding to derivative financial instrument transactions presented in the assets of the latest financial statements.

The amount must be recorded with a negative sign.

The amount corresponding to repurchase and securities lending transactions presented in the assets of the latest financial statements.

The amount must be recorded with a negative sign.

Not applicable. The scope of application is on the Institution without consolidating subsidiaries or special purpose entities.

Sum of lines 1 to 4, which must coincide with line 1 of Table I.1

IV. Main Causes of the Most Significant Variations in the Elements (Numerator and Denominator) of the Leverage Ratio.

Institutions must explain the main quantitative and qualitative factors that have led to the percentage variation of their Leverage Ratio and its components, between the reported quarter and the immediately preceding one. For this purpose, they must use the following format:

TABLE IV.1

MAIN CAUSES OF THE MOST SIGNIFICANT VARIATIONS IN THE ELEMENTS

(NUMERATOR AND DENOMINATOR) OF THE LEVERAGE RATIO

CONCEPT/QUARTER

T-1

VARIATION (%)

Basic Capital 1 /

Adjusted Assets 2 /

Leverage Ratio 3 /

1/ Reported in row 20, 2/ Reported in row 21 and 3/ Reported in row 22, of Table I.1.

Likewise, Institutions must consider at least: the variation registered in basic capital, as well as in Adjusted Assets based on their origin, distinguishing between on-balance-sheet exposures (Net), exposures to derivative financial instruments, exposures for repurchase and securities lending transactions, as well as those registered in off-balance sheet accounts.

Annex 36

Regulatory Reports

INDEX

Series R01 Minimum Catalog

Periodicity

A-0111

Minimum Catalog

Monthly

Series R04 Credit Portfolio

Periodicity

Financial Situation

A-0411

Portfolio by Credit Type

Monthly

A-0415

Average Balances, Interest, and Commissions by Credit Portfolio

Monthly

A-0417

Credit Portfolio Rating and Preventive Estimation for Credit Risks

Monthly

A-0419

Movements in Preventive Estimation for Credit Risks

Monthly

A-0420

Movements in Overdue Portfolio

Monthly

A-0424

Movements in Current Portfolio

Monthly

Commercial Portfolio

Detailed Information on Second-Tier Operations and Guarantees

C-0447

Guarantee Tracking 2

Monthly

Detailed Information (Portfolio Rating Methodology Annexes 18 to 22)

C-0450

Guarantors and Guarantees for Commercial Credits

Monthly

C-0453

Registration of Credits Held by Federal Entities and Municipalities

Monthly

C-0454

Tracking of Credits Held by Federal Entities and Municipalities

Monthly

C-0455

Probability of Default for Credits Held by Federal Entities and Municipalities

Monthly

C-0456

Severity of Loss for Credits Held by Federal Entities and Municipalities

Monthly

C-0457

Deregistration of Credits Held by Federal Entities and Municipalities

Monthly

C-0458

Registration of Credits Held by Financial Entities

Monthly

C-0459

Tracking of Credits Held by Financial Entities

Monthly

C-0460

Probability of Default for Credits Held by Financial Entities

Monthly

C-0461

Severity of Loss for Credits Held by Financial Entities

Monthly

C-0462

Deregistration of Credits Held by Financial Entities

Monthly

C-0463

Registration of Credits Held by Legal and Natural Persons with Business Activity with Annual Net Sales or Income Less Than 14 Million UDIS, Distinct from Federal Entities, Municipalities, and Financial Entities

Monthly

C-0464

Tracking of Credits Held by Legal and Natural Persons with Business Activity with Annual Net Sales or Income Less Than 14 Million UDIS, Distinct from Federal Entities, Municipalities, and Financial Entities

Monthly

C-0465

Probability of Default for Credits Held by Legal and Natural Persons with Business Activity with Annual Net Sales or Income Less Than 14 Million UDIS, Distinct from Federal Entities, Municipalities, and Financial Entities

Monthly

C-0466

Severity of Loss for Credits Held by Legal and Natural Persons with Business Activity with Annual Net Sales or Income Less Than 14 Million UDIS, Distinct from Federal Entities, Municipalities, and Financial Entities

Monthly

C-0467

Deregistration of Credits Held by Legal and Natural Persons with Business Activity with Annual Net Sales or Income Less Than 14 Million UDIS, Distinct from Federal Entities, Municipalities, and Financial Entities

Monthly

C-0468

Registration of Credits Held by Legal and Natural Persons with Business Activity, with Annual Net Sales or Income Greater Than or Equal to 14 Million UDIS, Distinct from Federal Entities, Municipalities, and Financial Entities

Monthly

C-0469

Tracking of Credits Held by Legal and Natural Persons with Business Activity, with Annual Net Sales or Income Greater Than or Equal to 14 Million UDIS, Distinct from Federal Entities, Municipalities, and Financial Entities

Monthly

C-0470

Probability of Default for Credits Held by Legal and Natural Persons with Business Activity, with Annual Net Sales or Income Greater Than or Equal to 14 Million UDIS, Distinct from Federal Entities, Municipalities, and Financial Entities

Monthly

C-0471

Severity of Loss for Credits Held by Legal and Natural Persons with Business Activity, with Annual Net Sales or Income Greater Than or Equal to 14 Million UDIS, Distinct from Federal Entities, Municipalities, and Financial Entities

Monthly

C-0472

Deregistration of Credits Held by Legal and Natural Persons with Business Activity, with Annual Net Sales or Income Greater Than or Equal to 14 Million UDIS, Distinct from Federal Entities, Municipalities, and Financial Entities

Monthly

C-0473

Registration of Credits Held by the Federal Government, Federal, State, and Municipal Decentralized Agencies, and State Productive Enterprises with Annual Net Sales or Income Less Than 14 Million UDIS

Monthly

C-0474

Tracking of Credits Held by the Federal Government, Federal, State, and Municipal Decentralized Agencies, and State Productive Enterprises with Annual Net Sales or Income Less Than 14 Million UDIS

Monthly

C-0475

Probability of Default for Credits Held by the Federal Government, Federal, State, and Municipal Decentralized Agencies, and State Productive Enterprises with Annual Net Sales or Income Less Than 14 Million UDIS

Monthly

C-0476

Severity of Loss for Credits Held by the Federal Government, Federal, State, and Municipal Decentralized Agencies, and State Productive Enterprises with Annual Net Sales or Income Less Than 14 Million UDIS

Monthly

C-0477

Deregistration of Credits Held by the Federal Government, Federal, State, and Municipal Decentralized Agencies, and State Productive Enterprises with Annual Net Sales or Income Less Than 14 Million UDIS

Monthly

C-0478

Monthly

C-0479

Tracking of Credits Held by the Federal Government, Federal, State, and Municipal Decentralized Agencies, and State Productive Enterprises with Annual Net Sales or Income Greater Than or Equal to 14 Million UDIS

Monthly

C-0480

Monthly

C-0481

Monthly

C-0482

Monthly

C-0483

Registration of Credits Granted to Investment Projects Whose Source of Payment Is Constituted Solely by the Income or Receivable Rights Derived from the Realization, Commissioning, or Exploitation of the Project

Monthly

C-0484

Tracking of Credits Granted to Investment Projects Whose Source of Payment Is Constituted Solely by the Income or Receivable Rights Derived from the Realization, Commissioning, or Exploitation of the Project

Monthly

C-0485

Deregistration of Credits Granted to Investment Projects Whose Source of Payment Is Constituted Solely by the Income or Receivable Rights Derived from the Realization, Commissioning, or Exploitation of the Project

Monthly

Housing Portfolio

H-0491

Registrations and Restructurings of Housing Credits

Monthly

H-0492

Tracking of Housing Credits

Monthly

H-0493

Deregistration of Housing Credits

Monthly

Series R06 Assigned Assets

Periodicity

A-0611

Assigned Assets

Monthly

Series R07 Income Taxes and Deferred PTU

Periodicity

A-0711

Income Taxes and Deferred PTU

Monthly

Series R08 Deposits

Periodicity

A-0811

Traditional Deposits and Interbank and Other Organism Loans

Monthly

A-0815

Interbank and Other Organism Loans, Stratified by Maturity Terms 2

Monthly

A-0816

Immediately Payable Deposits and Interbank and Other Organism Loans, Stratified by Amounts 2

Monthly

A-0819

Integral Deposits Stratified by Amounts 2

Monthly

Series R10 Reclassifications

Periodicity

A-1011

Reclassifications in the Balance Sheet

Monthly

A-1012

Reclassifications in the Income Statement

Monthly

Series R12 Consolidation

Periodicity

A-1219

Consolidation of the Balance Sheet of the Credit Institution with its Subsidiaries

Monthly

A-1220

Consolidation of the Income Statement of the Credit Institution with its Subsidiaries

Monthly

A-1221

Balance Sheet of its Subsidiaries

Monthly

A-1222

Income Statement of its Subsidiaries

Monthly

A-1223

Consolidation of the general balance sheet of the credit institution with its

SOFOM, ER

Monthly

A-1224

Consolidation of the income statement of the credit institution with

its SOFOM, ER

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

General balance sheet

Monthly

B-1322

Income statement

Monthly

Series R14 Qualitative information

Frequency

A-1411

Shareholder integration 1

Quarterly

A-1412

Officials, employees, retirees, fee-based 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 services

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 the frequency of use of financial services

Monthly

D-2443

Information on the location of transaction points for financial services

Quarterly

E-2450

Number of clients for each product or service by type of person

Quarterly

E-2451

Number of operations for each product or service by type of

currency

Quarterly

E-2452

Number of operations for each product or service by zone

geographic

Quarterly

Series R26 Information by commissionaires

Frequency

A-2610

Increases and decreases of commissionaire administrators

Monthly

A-2611

Disaggregation of increases and decreases of commissionaires

Monthly

B-2612

Disaggregation of increases and decreases of modules or establishments of

commissionaires

Monthly

C-2613

Disaggregation of tracking of commissionaire operations

Monthly

Series R27 Claims

Frequency

A-2701

Claims

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-2814

Standard method allocation operational risk and alternative standard

Monthly

Series R29 Account pledges, transfers and unlocks

Frequency

A-2911

Account pledges, transfers and unlocks

Monthly

Series R32 Reconciliations

Frequency

A-3211

Accounting tax reconciliation

Quarterly

Series R34 Leverage Ratio

Frequency

A-3401

Calculation of the leverage ratio

Monthly

1 Applies only to Multiple Banking.

Applies only to Development Banking.

SERIES R34 LEVERAGE RATIO

This series is integrated by one (1) report, whose frequency of preparation and presentation must be no later

than the last business day of the month immediately following the month whose figures are used for the calculation of the

Leverage Ratio, through its electronic transmission.

REPORT

A-3401

Calculation of the leverage ratio

In this report, Institutions must reveal the integration of the main

sources of leverage, as established in Table I.1 of Annex 1-O Bis

of these provisions.

CAPTURE FORMAT

Institutions will carry out the sending of the information related to the report A-3401 Calculation of

the leverage ratio described above, by using the following capture format:

REQUESTED INFORMATION

REPORT IDENTIFIER SECTION

PERIOD

INSTITUTION KEY

REPORT

LEVERAGE VARIABLES SECTION

CONCEPT

DATA

Institutions will report the information indicated in this series adjusting to the

characteristics and specifications for filling out and sending information presented in the

Inter-institutional Information Transfer System (SITI) or in the one that in its case is made known by the

Commission. The information must comply with the SITI validations, as well as the quality standards

defined by the Commission, in addition to presenting consistency between the information contained in the various

reports in accordance with what is established in the corresponding Annexes, sent only once and will be

received assuming it meets all the required characteristics, by virtue of which it cannot be

modified, generating the SITI an electronic receipt.

Credit institutions

Series R34 Leverage ratio

Report A-3401 Calculation of the leverage ratio

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

Figures in pesos and percentage

CONCEPT

Data

1 Items within the balance sheet, (excluding financial derivative instruments and

securities repurchase and lending operations - SFT for its acronym in English - but

including collateral received as guarantee and registered in the balance sheet.

2 (Amounts of assets deducted to determine Basic Capital

3 On-balance sheet exposures (Net) (excluding financial instruments

derivatives and SFT, sum of concepts 1+2)

Exposures to financial derivative instruments

4 Current replacement cost associated with all operations with financial

derivative instruments (net of the variation margin in admissible cash)

5 Amounts of additional factors for potential future exposure, associated with

all operations with financial derivative instruments

6 Increase for collateral provided in operations with financial instruments

derivatives when such collateral is derecognized from the balance sheet in accordance with the

operating accounting framework

7 (Deductions to receivables for variation margin in cash

provided in operations with financial derivative instruments)

8 (Exposure for operations in financial derivative instruments on behalf of

clients, in which the clearing partner does not provide its guarantee in case of

default of the obligations of the Central Counterparty)

9 Effective notional amount adjusted of credit financial derivative instruments

subscribed

10 (Compensations made to the effective notional amount adjusted of the financial

credit derivative instruments subscribed and deductions of the additional factors

for the credit financial derivative instruments subscribed)

11 Total exposures to financial derivative instruments (sum of lines

to 10)

Total exposures for securities financing operations

12 Gross SFT assets (without recognition of compensation), after adjustments

for accounting transactions by sales

13 (Accounts

payable and receivable for compensated SFT)

14 Counterparty Risk Exposure for SFT

15 Exposures by SFT acting on behalf of third parties

16 Total exposures for securities financing operations (sum of the

lines 12 to 15)

Other off-balance sheet exposures

17 Off-balance sheet exposure (gross notional amount)

18 (Adjustments for conversion to credit equivalents)

19 Off-balance sheet items (sum of lines 17 and 18)

Capital and total exposures

20 Basic Capital calculated in accordance with article 2 Bis 6 of these

provisions

21 Total exposures (sum of lines 3, 11, 16 and 19)

Leverage ratio

22 Leverage ratio

Table I.1 corresponds to the international disclosure format contained in the document "Leverage ratio framework

and its disclosure requirements" published by the Basel Committee on Banking Supervision in January

2014.

The numerical reference coincides with the reference of the international disclosure format on the leverage

ratio in accordance with the international disclosure format contained in the document "Leverage ratio framework

and its disclosure requirements" published by the Basel Committee on Banking Supervision in January

2014.

The numerical reference coincides with the reference of the international disclosure format on the leverage

ratio in accordance with the international disclosure format contained in the document "Leverage ratio framework

and its disclosure requirements" published by the Basel Committee on Banking Supervision in January

2014.

In which the value of the operation is the market valuation of the operations and generally are

subject to margin agreements.

In the document you are viewing, there may be text, characters or objects that are not displayed correctly due to the conversion to HTML format, so we recommend always taking as reference the digitized image of the DOF or the PDF file of the edition. The content, form and scope of the published documents are the strict responsibility of their issuer.

INQUIRY

BY DATE

Sá

INDICATORS

Exchange Rate and Rates as of 08/29/2026

UDIS

8.809369

SURVEYS

Did you like the new look of the Federal Official Gazette website?

Yes

Federal Official Gazette