Resolution modifying the General Provisions applicable to credit institutions

DOF: 16/04/2024

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

The National Banking and Securities Commission, based on the provisions of Articles 98 Bis and 101, second paragraph of the Credit Institutions Law; and 4, fractions III, IV, V, XXXVI and XXXVIII, as well as 16, fraction I of the National Banking and Securities Commission Law, and

CONSIDERING

That on January 1, 2023, NIF A-1 "Conceptual Framework of Financial Information Standards" (NIF A-1), issued by the Mexican Council of Financial Information Standards (CINIF), entered into force, which aims to define and establish the Conceptual Framework that provides rational support to the particular Financial Information Standards (NIF), as well as to the solution of problems that arise in the accounting recognition of transactions and other events that economically affect credit institutions;

That, for the reasons stated in the previous consideration, NIF A-3 "Users' Needs and Objectives of Financial Statements" (NIF A-3), which contained Appendix C "Financial Indicators" (Appendix C), was repealed; therefore, the management of credit institutions will be responsible for evaluating and determining the financial indicators that will constitute the relevant elements of judgment so that users of financial information can evaluate the prospects of a credit institution and make economic decisions;

That, with the repeal of said Appendix C, with NIF A-3 becoming ineffective, Annex 34 "FINANCIAL INDICATORS" of the General Provisions applicable to credit institutions lost convergence with the conceptual framework of the NIF, so it might not contribute to a complete and correct evaluation of the financial statements of credit institutions, as it proved to be of little relevance in decision-making, and

That in evaluating the convenience of maintaining the obligation for credit institutions to observe the financial indicators contained in said Annex 34, this decentralized body concludes the relevance of its elimination in order not to maintain information requirements that do not provide relevant elements of judgment for their evaluation, and therefore has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO

CREDIT INSTITUTIONS

SINGLE.- Articles 180, fraction I, subsection b), first and second paragraphs, as well as 182, fraction V, first paragraph; and Annex 34 of the General Provisions applicable to credit institutions, published in the Official Gazette of the Federation on December 2, 2005, are REFORMED and DEROGATED, respectively, to read as follows:

" INDEX

[ . . . ]

List of Annexes

Annexes 1 to 33

. . .

Annex 34

(Derogated)

Annexes 35 to 73

. . . "

" Article 180.-

. . .

. . .

I.

. . .

. . .

. . .

. . .

. . .

. . .

. . .

. . .

a)

. . .

b)

The financial situation, providing information relative to:

1. to 5.

. . .

To the extent considered relevant, the Institution must explain the changes occurred in the main items of the statement of financial position of the last fiscal year, as well as a general explanation of the evolution of these in the last three fiscal years. Likewise, they must use financial indicators that provide relevant elements of judgment regarding solvency, liquidity, operational efficiency, financial risk, and profitability for the evaluation of the Institution, indicating the formulas used for their determination, which must be consistent with those contained in the financial indicators published on the Commission's website.

c)

. . .

II. to IV.

. . .

. . .

. . . "

" Article 182.-

. . .

I. to IV.

. . .

V.

The financial indicators that provide relevant elements of judgment for the evaluation of the solvency, liquidity, operational efficiency, financial risk, and profitability of the Institutions, indicating the formulas used for their determination, which must be consistent with those contained in the financial indicators published on the Commission's website.

. . .

VI. to VIII. . . . "

TRANSITORY

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

Respectfully,

Mexico City, April 5, 2024.- President of the National Banking and Securities Commission, Dr. Jesús de la Fuente Rodríguez.- Rubric.

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