Resolution modifying the General Provisions applicable to credit institutions

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DOF: 31/12/2021

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, prior agreement of its Board of Directors, and based on

the provisions of articles 50 and 98 Bis of the Credit Institutions Law, as well as 4, fractions

XXXVI and XXXVIII and 16, fractions I and VI of the National Banking and Securities Commission Law, counting

with the prior opinion of the Bank of Mexico, and

CONSIDERING

That, in order to maintain a capital framework for the Mexican financial system aligned with the

international prudential standards on capitalization for credit risk for

credit institutions, issued by the Basel Committee on Banking Supervision, of which Mexico is

a member, which contributes to improving the solidity and stability of the banking system, and

That, in order for credit institutions to continue with the flow of financing and boosting the

country's economic activity in an environment with unfavorable conditions, both

national and international, it is necessary that the constitution of preventive reserves for credit risks and of capitalization be consistent with each other, in protection of the interests of the saving public, has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO THE

CREDIT INSTITUTIONS

SINGLE.- Articles 1, fraction CLV, and 2 Bis 7, fraction III, of the General Provisions applicable to credit institutions, published in the Official Gazette of the Federation on December 2, 2005 and modified by various resolutions published in the said Gazette, are REFORMED, to read as follows:

" Article 1.-

. . .

I. to CLIV.

. . .

CLV.

Total Admissible Reserves: to the sum of the reserves that are constituted at the month corresponding to the capitalization computation for Operations Subject to Credit Risk, determined in accordance with what is established in Chapter V of Title Two of these provisions, plus the reserves that Institutions constitute in excess with respect to those calculated based on the rating methodologies authorized by the Commission, to cover risks that are not provided for in the aforementioned methodologies, which shall be recognized as additional reserves in accordance with the accounting criterion B-6, "Credit Portfolio", contained in Annex 33 of these provisions. No shall be considered within this concept those reserves constituted by virtue of what is stated, among others, in articles 38 and 39 of these provisions or has been ordered by the Commission.

CLVI. to CXCVII.

. . . "

" Article 2 Bis 7.-

. . .

I. to II.

. . .

III.

The positive difference resulting from subtracting Total Expected Losses from Total Admissible Reserves, up to an amount that does not exceed:

a)

0.6 percent of credit risk-weighted assets, in the case that Institutions use Internal Ratings-Based Models in the determination of their capital requirements.

b)

1.25 percent of credit risk-weighted assets, in the case that the Institutions use the Standardized Method to calculate the capital requirement for credit risk.

Institutions that for the purposes of calculating their capital requirements for credit risk have authorization to use Internal Ratings-Based Models simultaneously with the Standardized Method for a part of their Operations Subject to Credit Risk, shall determine separately the excess of Total Admissible Reserves with respect to Total Expected Losses that corresponds to each method.

The allocation of the excess of Total Admissible Reserves shall be carried out on a prorated basis, according to the proportion of risk-weighted assets subject to credit risk that corresponds either to the Standardized Method or to the Internal Ratings-Based Model. The application of the limits for recognition in the complementary part of Net Capital shall also be carried out proportionally in accordance with subparagraphs a) and b) above, and subject to the following:

LPRCN=

0.6% * (Amount of CRWA under IRB )

1.25% * (Amount of CRWA under SM )

Where:

LPRCN

Maximum amount of recognition of additional reserves in Net Capital.

Amount of

CRWA under IRB

Amount of risk-weighted assets in the portfolio under Internal Ratings-Based Models for the month for which the computation is being performed

Amount of

CRWA under SM

Amount of risk-weighted assets in the portfolio under the Standardized Method for the month for which the computation is being performed

CRWA

Credit Risk-Weighted Assets

IRB

Internal Ratings-Based Model

SM

Standardized Method

For the purposes of the foregoing, the amount of risk-weighted assets for the month for which the computation is being performed and that are subject to the reserve generation treatment shall be used.

. . . "

TRANSITIONAL

SINGLE.- This Resolution shall enter into force on January 2, 2022.

Respectfully

Mexico City, December 8, 2021. - President of the National Banking and Securities Commission, Dr. Jesús de la Fuente Rodríguez.- Rubric.

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