Resolution modifying the General Provisions applicable to credit institutions (Article 61 reform)

DOF: 26/03/2026

RESOLUTION modifying the General Provisions applicable to credit institutions (Article 61 reform)

A seal with the National Coat of Arms appears at the margin, stating: United Mexican States.- Treasury.- Ministry of Treasury and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, with the prior approval of its Board of Directors, having heard the opinion of the Bank of Mexico, and based on the provisions of Articles 50, paragraphs first, second, and fifth; 51; 51 Bis; and 98 Bis of the Credit Institutions Law, as well as Articles 4, fractions II, IV, XXXVI, and XXXVIII, and 16, fractions I and VI of the National Banking and Securities Commission Law, and

CONSIDERING

That, in accordance with the provisions of the Credit Institutions Law, the National Banking and Securities Commission has the authority to, with the approval of its Board of Directors and the prior opinion of the Bank of Mexico, issue general provisions regarding the integration of the net capital of credit institutions, which has been reflected in the General Provisions applicable to credit institutions;

That, the Credit Institutions Law empowers this decentralized administrative body to, by agreement of its Board of Directors, issue general provisions establishing limits and conditions regarding the diversification and concentration of risks derived from its active operations, with the aim of preserving the stability of the Mexican Financial System. In the exercise of this attribute, the Commission may specify the mechanisms applicable for the determination, inclusion, or deduction of concepts related to large exposure limits;

That, regarding the manner in which excesses of the limits provided for in Articles 54 and 59 of the aforementioned general provisions must be reported and treated, operational and legal uncertainty was identified regarding the applicable mechanism to effect the corresponding deduction in regulatory capital. This situation may generate inconsistencies in the application of the prudential framework and affect the adequate administration and supervision of concentration risk, and

That, in order to address this problem and provide legal certainty to both the Commission and credit institutions, it is considered necessary to modify the "General Provisions applicable to credit institutions" to specify the applicable mechanism to exempt excesses of large exposure limits from being deducted from regulatory capital. Therefore, the proposal contributes to unifying criteria, strengthening consistency in the application of prudential regulation, and ensuring its alignment with international standards issued by the Basel Committee on Banking Supervision, has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO CREDIT INSTITUTIONS

SINGLE.

• ARTICLE 61 of the "General Provisions applicable to credit institutions," published in the Official Journal of the Federation on December 2, 2005, and modified through various resolutions published in the aforementioned official medium of dissemination, is REFORMED, to read as follows:

"Article 61.- When the Institution exceeds the maximum limits referred to in Articles 54 and 59 of these provisions, it may request the Commission to exempt the deduction of the concept established in Article 2 Bis 6, fraction I, subsection t) of these provisions. Likewise, during the validity of the exception, sanctions derived from such excesses shall not apply to it.

The aforementioned request shall be submitted to the Commission after the date on which the Institution has sent the communication referred to in the fourth paragraph of Article 60 of these provisions, provided that such request has been considered as part of the immediate actions indicated in said Article. This must be accompanied by a calendarized plan signed by the general director of the Institution and approved by the risk committee, with an explanation of the facts that gave rise to the excesses in financing limits, documentary evidence supporting such explanation, as well as the measures that the Institution must undertake in order to comply within a period not exceeding twelve months from the sending of the request referred to in the first paragraph of this Article, with what is provided in said Article 54, or in its case, Article 59 of these provisions.

In said plan, Institutions that have investments in securities or equity and debt instruments may contemplate a divestment program, independent of the measures related to the capital requirements applicable, or the manner in which they will adapt to the provisions of this section.

Once the Commission reviews the request, it may order corrections or request additional information, which must be attended to within the timeframes determined by it. Likewise, the Institution must keep evidence of the progress made in accordance with the calendarized plan, which must be at the disposal of the Commission at all times, and send to the aforementioned Commission, within the ten following business days after the day on which the deadline or the limit date for the execution of said plan has concluded, a final report regarding its compliance.

The Commission may grant a single extension to the calendarized plan of up to six months, when in its judgment, said extension is duly justified, detailing the causes for which the Institution has not been able to comply with what was authorized in the plan to adjust to the established limits.

The Institution must exempt the deduction of the concept established in Article 2 Bis 6, fraction I, subsection t) of these provisions from the date of sending the request referred to in the first paragraph of this Article.

Without prejudice to the foregoing, when in the judgment of the Commission, the ordered corrections have not been resolved within the required period, the proposed measures prove to be inadequate or insufficient, the Commission shall have the authority to reject the request; in such case, the Institution must adhere to what is provided in Article 2 Bis 6, fraction I, subsection t) of these provisions."

TRANSITORY CLAUSES

FIRST.

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

Respectfully, Mexico City, March 18, 2026. - President of the National Banking and Securities Commission, Ángel Cabrera Mendoza.- Signature.

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