Resolution modifying the General Provisions applicable to credit institutions

DOF: 17/04/2023

RESOLUTION that modifies 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, with the prior agreement of its Board of Directors, based on

what is established in articles 51; 51 Bis; 96 Bis, first paragraph; 98 Bis; 99, first paragraph and 102, first paragraph

of the Credit Institutions Law, as well as 4, fractions III, IV, V, XXXVI and XXXVIII, and 16,

fractions I and VI of the National Banking and Securities Commission Law, and

CONSIDERING

That, in accordance with article 78 of the General Law on Regulatory Improvement and with the purpose of reducing the

cost of compliance with these provisions, the National Banking and Securities Commission, through

the issuance of the "Resolution that modifies the General Provisions applicable to issuers of

securities and to other participants in the securities market" and the "Resolution that modifies the General Provisions

applicable to credit institutions" published respectively in the Official Journal of the

Federations on August 11, 2017 and July 5, 2019, in terms of which the obligation was included

for issuers to reveal in the placement prospectus and in the annual report the sex of their councilors or

equivalent body and relevant executives and at the same time, disclose if they have a policy to promote

equality between men and women in their social bodies and among their employees, and adjustments were made

to carry out operations with securities in more than one stock exchange, updating the norms

pertaining to the automated system for receiving instructions, registration and assignment of operations of credit institutions;

That, in accordance with the international standard for large credit risk exposures

established by the Basel Committee on Banking Supervision, of which this National Banking and Securities

Commission is a member, it seeks to strengthen the provisions that limit the maximum loss against a

counterparty or group of interconnected counterparties that, due to their size, could endanger the

solvency and continuous operation of credit institutions and, thereby, avoid possible dispersion among

institutions of local or global systemic importance;

That it is necessary to establish, within the regulatory framework, the measures that allow

credit institutions to identify and control the levels of concentration of exposures against

counterparties or groups of counterparties that could be related to each other so that, in this way, it can

be estimated and limited the maximum loss that these institutions could suffer in the event of insolvency of the aforementioned

counterparties or groups of interconnected counterparties;

That, taking into account the above, it is necessary to contemplate in the prudential regulatory framework that must

be observed by credit institutions for the addition of new criteria for identifying groups of Common Risk

relative to the economic interdependence of counterparties, the consolidation of exposures by group

of Common Risk that includes those assumed by the financial subsidiaries of the debtor, as well as for the

adjustment of certain specifications aimed at determining the exposure to credit risk

against a counterparty or group of related counterparties, as well as for the establishment of

new maximum financing limits, including a specific limit for risk groups associated with

systemically important local or global multiple banking institutions;

That, with the purpose of maintaining timely monitoring of the levels of concentration of credit

risk, the obligation is established for credit institutions to report to the National Banking

and Securities Commission their large exposures, both gross and net, resulting from applying the techniques

of mitigation permitted, as well as those that are exempt from the limit, when dealing with sovereign

counterparties or those with the guarantee of the Federal Government, as well as the twenty largest exposures regardless

of their amount;

That, in order to provide credit institutions with better elements that allow them to perform a

standardized and homogeneous treatment in the deduction of regulatory capital for calculation purposes, and

taking into account international best practices, it is deemed necessary that the regulation provides for the items

of advance payments and deferred charges with a term equal to or greater than twelve months, as well as those that

had been agreed with a shorter term, this in attention to the fact that deferred charges allow a

weighting with low credit risk in relation to the deductions in their regulatory capital, and

That, in this sense, it is necessary to incorporate into the regulation a specific regulatory report that

allows credit institutions to give a homogeneous treatment in the determination of the amount that is

exempt from the deduction in the fundamental capital of advance payments and deferred charges, and that, at the same

time, allows the National Banking and Securities Commission to better exercise its supervisory powers,

verifying the correct application of the deductions to regulatory capital by these entities, has

resolved to issue the following:

RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS

APPLICABLE TO THE

CREDIT INSTITUTIONS

SINGLE.- Articles 1, fractions LXXI, and CLVIII, first paragraph, subsections a), numeral 2 and

b), numerals 1 and 2, and second paragraph of said fraction; 52; 54; 56, first paragraph, fractions I, II and V; 57;

58; 59, first paragraph; 60; 61; 86 Bis, fractions I, II and V; 207, and 208, first paragraph, fraction II, subsections c) to

g); are REFORMED; Articles 1, fractions LXXV Bis, LXXXVI Bis and CLVIII, first paragraph, subsection b),

numeral 4, as well as the third paragraph of said fraction; 2 Bis 6, fraction I, subsection t); 54 Bis; 56, first

paragraph, fractions VI, VII, VIII and IX, as well as the second and third paragraphs; 57 Bis; 57 Bis 1; 57 Bis 2; 86

Bis, fraction VIII; 88, fraction II, subsection b), numerals 10 and 11, and 208, first paragraph, fraction II, subsection h); are ADDED;

Articles 1, fraction CLVIII, first paragraph, subsections a), numeral 2, second paragraph, and b),

numeral 3, second paragraph, and 53, first paragraph, fraction II, subsection b), are DEROGATED, and the index of Annex

36 is SUBSTITUTED, to incorporate in Series R28 "Operational Risk Information" the report A-2815 "Assignment of the business indicator method for Operational Risk", as well as to Series R35 "Large

Exposures" the report A-3511 "Large Exposure Operations", and R36 "Advance Payments" the

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

"General Provisions applicable to credit institutions", published in the Official Journal of the

Federations on December 2, 2005 and last reformed by resolution published in the said

Journal on January 13, 2023, to read as follows:

" Article 1.-

. . .

I. to LXX.

. . .

LXXI.

Financing: in singular or plural, to any act or contract that implies the realization of an

active operation, direct or contingent, including among others, the granting,

restructuring, renewal or modification of any loan or credit, as well as the

cash deposits granted that are subject to the guarantees of derivative operations,

investments in shares or securities, accounts receivable, financial instruments for

collecting principal and interest, and, in general, those Active Operations that, in terms of

Annex 1-A, numeral 2 of these provisions, must be considered for the calculation

of capital requirements by exposure to credit risk.

The following shall be excluded from the above, mortgage credits related to housing, consumer credits granted to individuals that are made available through the use

of a credit card, those used for the acquisition of durable consumer goods, those

personal ones destined for consumption, as well as the credits referred to in article 2

Bis 17, first paragraph, fraction IV of these provisions that are granted by the

Institutions, whose amount does not exceed the equivalent in national currency to 700,000 UDIs per

each operation at the date of its agreement, as well as derivative financial operations

agreed by the Institutions whose settlement and compensation is carried out through

central counterparties and clearing houses, authorized by the Ministry to operate

in Mexico, or in the case of clearing houses established abroad that are

recognized by the Bank of Mexico, or that are established in countries whose authorities

financial are designated members to form the Council of the International

Organization of Securities Commissions, (International Organization of Securities Commissions

or IOSCO, by its name and acronym in English), and over which said Mexican authorities

publicly recognize that they apply supervision that is congruent with the "Principles

applicable to Financial Market Infrastructures" published jointly by said

international organization and by the Committee on Payment and Settlement Systems of the Bank of

International Settlements (Bank for International Settlements or BIS, by its name and acronym in

English).

In addition to the exceptions indicated in the previous paragraph, operations shall not be considered as

Financing the Operations carried out with other Institutions, including repos and

securities lending, for a term of up to one business day.

LXXII. to LXXV.

. . .

LXXV Bis.

Large Exposures: in plural or singular, to the sum of the values of the exposures that the

Institution in question maintains with a person or a group of persons who represent

a Common Risk, when such sum is equal to or greater than 10 percent of the basic part of the

Net Capital of said Institution, which is applicable in accordance with Article 54 Bis of the

present provisions. This sum shall be subject to the limits established in Article 54 of

these provisions, and said limits, as well as the corresponding treatment for excesses that

occur with respect to them, shall be applicable without prejudice to the limit indicated in Article 2 Bis 6,

subsection s) of these provisions. For the referred sum

the exposures that

the Institution maintains with respect to the concepts indicated below shall be included:

Financing owed by a person or a group of persons who represent

Common Risk. The exposure value of each of these Financings must

determined in accordance with Article 57 of these provisions and, in the case of

Financings with special treatments, the exposure value must be determined

in accordance with what is established in Articles 57 Bis and 57 Bis 1 of these provisions.

Likewise, institutions may reduce the value of such exposures with the

mitigation techniques indicated in Article 57 Bis 2 of these provisions.

Those coverages of one or more payment obligations owed by a debtor of the

Institution, granted by a person or a group of persons who represent Common

Risk, when acting in their capacity as admissible guarantor or provider of a real guarantee, personal guarantee, Credit Insurance or credit derivative operation, provided that

the Institution has opted to recognize the corresponding credit risk coverage

for said payment obligations in accordance with what is established in Articles

2 Bis 30 and 57 Bis 2 of these provisions.

All those Financings and covered parts of obligations referred to in

subsections a) and b) of this fraction, respectively, and that

correspond to exposures of the Institution's subsidiaries with respect to

Operations similar to those contained in Article 46, fractions VI to VIII, XIV, and XXIV

to XXVI of the Law.

The exposure value of the covered parts referred to in the previous subsections must

determined in accordance with what is established in Article 57 Bis 2, second paragraph of these

provisions.

LXXVI. to LXXXVI.

. . .

LXXXVI Bis.

Globally Systemically Important Institution: in singular or plural, to that multiple banking

institution or foreign banking institution that has been classified as a globally

systemically important bank by the association constituted under Swiss law called

Financial Stability Council (Financial Stability Board or FSB, by its name and acronym in

English), in accordance with the list of said entities published by that association on its

Internet website with the domain name www.fsb.org or any other that replaces it, as well

as that multiple banking institution that is a branch or subsidiary of a foreign banking

institution that, in turn, has been identified with that same character in accordance with the present

fraction.

LXXXVII to CLVII.

. . .

CLVIII.

. . .

Legal entities that remain under the Control, direct or indirect, of the

debtor itself, regardless of whether they belong or not to the same Business

Group or Consortium.

Second paragraph. Derogated.

When the debtor is a legal entity:

The person or group of natural and legal persons who act in a

concerted manner and exercise, directly or indirectly, the administration on title of

owner, or the Control of the accredited legal entity.

Legal entities that remain under the Control, direct or indirect, of the

debtor itself, regardless of whether it belongs or not to the same Business

Group or, in its case, Consortium.

. . .

Second paragraph. Derogated.

Legal entities that have economic interdependence among themselves in accordance

with the criteria contained in fraction IV of Article 52 of these

provisions.

. . .

In Factoring, Discount or assignment of credit rights Operations, it will be considered

also as debtor the factor, discounter or assignor of the credit rights,

only when there is joint and several obligation of said factor, discounter or assignor;

otherwise, the subject passive of the acquired credits or

discounted or assigned loans will continue to be considered as debtor.

For the purposes of what is established in this fraction, the following shall be understood:

Business Group: in singular or plural, the set of legal entities organized

under schemes of direct or indirect investment of social capital, that remain under the

Control of the same company, including the latter.

ii)

Consortium: the set of Business Groups, linked to each other, by one or more

natural persons shareholders or holders of social parts, who maintain the Control of

said groups, regardless of the form or structure they use to integrate or

exercise the Control of said Business Groups.

CLIX. to CXCVII.

. . . "

" Article 2 Bis 6.- . . .

. . .

LESS:

b) to s)

. . .

The amount that exceeds the limits referred to in Article 54 of these

provisions, with respect to the positive amount resulting from subtracting, from the amount of the sum of

the concepts referred to in subsection a) above, the amount of the sum of the concepts referred to

in subsections b) to r) of this article.

II.

. . .

. . . "

" Article 52.-

. . .

I. to III.

. . .

IV.

There is economic interdependence between legal entities that are counterparties of the Institution,

when the sum of all Financings, determined in the terms of Article 57 of the

present provisions, owed by each of these counterparties, as well as by all the parts

of payment obligations owed by third parties and in favor of the Institution that remain covered by

guarantees or other Operations that said persons have celebrated, in their capacity as guarantors or

providers of protection, exceeds 5 percent of the basic part of the Net Capital of the

Institution in question and at least one of the following criteria is met:

50 percent or more of the income or expenses, in gross annual terms, of a

counterparty derives from Operations carried out with another counterparty, as would be the case of

clients, suppliers or lessees, among others.

All counterparties that obtain 80 percent or more of their gross annual income

from the same source of income or supplier.

A counterparty has guaranteed, totally or partially, the payment obligations of the other

counterparty for Operations that give rise to the exposure to the risk of the Institution or, in any other way, that first counterparty assumes a responsibility for such exposure,

and the amount of said guarantee or responsibility represents 80 percent or more of the

Liquid Assets of the guarantor or responsible counterparty for such exposure, at the close of the

last available quarter ending in March, June, September or December.

During the last year, on average, 60 percent or more of the production of goods or

services of a counterparty was sold to another counterparty, unless the selling counterparty

demonstrates that it can replace the buyer within a maximum term of one quarter.

A counterparty obtains 45 percent or more of its gross annual income from some other

counterparty that, in turn, has a rating with Risk Grade 5 or higher

in accordance with Annex 1-B of these provisions.

Two or more counterparties have the same source of funds that, during the last year, in

average, represented 80 percent or more of the funds owed by each of them,

so that, in the event that the common provider of said source presents some restriction in

said Financing, it is likely that the financing problems of one counterparty

will be transferred to another counterparty as a result of a dependence between that other

counterparty and the same main source of Financing.

When the expected source of funds for the payment of the loans or credits of both

counterparties of the Institution is the same and none of those counterparties demonstrates

having, within a maximum term of one quarter, another independent source of income with

which its respective loan or credit can be paid in full.

Any other criterion that in accordance with the internal policies of the Institution has been

formally established in its manuals, provided that said criteria do not

contradict those contained in subsections a) to g) above, and are applied in a

consistent manner among the different counterparties.

The evaluation of compliance with the criteria indicated in this article, as well as the instructions and

systems for determining the existence of Common Risk between counterparties referred to in fraction IV of

this article, shall be applied at the moment a Financing is granted or when any

credit risk coverage mechanism is established for said Financing. In the case of Multiple Banking Institutions

of Local Systemic Importance and Globally Systemically Important Institutions,

compliance with said criteria shall be subject to a minimum annual review, by their respective

Boards or equivalent bodies, while, for the rest of the Institutions, these must carry out

said review, at least, every two years.

For the purposes of the previous paragraph, the financial information that the counterparties have

available and whose age is not greater than 18 months at the time of evaluation shall be considered. The results of the

evaluation shall be recorded in a report signed and approved by the general director. The risk committee

shall approve said report, without the vote of the general director, and, once done, it shall be presented to the Board and, subsequently, sent to the Commission within the first 20 business days of the month of March following the

annual or biennial period, as applicable, to which the report refers.

Institutions shall request the information and documentation necessary to verify if a person or group

of persons represent Common Risk, in accordance with the assumptions established in the present section.

To this effect, they will use instructions for the integration of data that allow them to ensure what is stated here or, in its case,

disapply the referred concept, with respect to any person or group of persons.

Such instructions shall be contained in the credit manuals of the institution.

When requesting the information and documentation referred to in the previous paragraph, Institutions shall

warn those who sign it of the crimes incurred by persons when located in the assumptions referred to in

articles 112 Bis and 112 Séptimus of the Law, for presenting false information with the purpose of

obtaining Financing. "

" Article 53.-

. . .

II.

. . .

Derogated.

. . .

III.

. . .

Article 54.-

Institutions shall maintain diversified their Active Operations in accordance with what is

established in this section, for which they must determine the credit exposure that each Institution

maintains with a person or group of persons who represent Common Risk and that corresponds to the

sum of the concepts indicated in Article 1, fraction LXXV Bis, subsections a), b) and c) of these

provisions, registered both in the balance sheet and in off-balance sheet accounts, as well as

identify the Large Exposures that they maintain with a person individually or a group of persons

who, due to their relationships, represent Common Risk.

For the purposes of the diversification of Active Operations, each of the Large Exposures assumed by

the Institution in question shall not exceed the maximum limit of 25 percent of the basic part of its

Net Capital.

In the case of Multiple Banking Institutions of Local Systemic Importance or Globally Systemically

Important Institutions that, at the time of performing the calculation referred to in the first paragraph of this article,

maintain Large Exposures with respect to other Multiple Banking Institutions of Local Systemic

Importance or Globally Systemically Important Institutions, they shall attend to the following:

The applicable maximum limit shall be 15 percent of the basic part of the Net Capital of the creditor Institution.

Compliance with the previous limit shall be exempted only when it comes to those

Institutions that acquire the status of Systemically Important Local Multiple Banking Institutions or Systemically Important Global Institutions under the terms set forth in these provisions, in the calendar year following that in which they were part, without that status, of the respective Large Exposures. This exception shall prevail for up to one calendar year following that in which the respective Institution has been included in the list of entities published as Systemically Important Local Multiple Banking Institutions or Systemically Important Global Institutions on the internet electronic page of the Commission or the Financial Stability Board (FSB), as applicable. In this case, during this twelve-month period, Institutions must comply with the maximum limit of 25 percent established in the second paragraph of this article.

Additionally, Institutions shall apply the following limits to the Large Exposures described below:

The one resulting from the sum of Large Exposures that the Institution in question maintains with the 4 largest individual debtors or groups of debtors representing Common Risk, which may not exceed 100 percent of the basic part of the Institution's Net Capital.

II.

Each of the Large Exposures that the Institution in question maintains with multiple-object financial societies with respect to which said Institution is the holder of, at least, 99 percent of the shares representing its social capital, which shall have a maximum limit that does not exceed 100 percent of the basic part of the Net Capital of the respective Institution. For the compliance with this limit, the treatments described in Articles 57 Bis to 57 Bis 2 of these provisions shall not apply.

III.

Each of the Large Exposures that the Institution in question maintains with entities and organisms belonging to the Federal Public Administration parastatal, including public trusts constituted by the Federal Government for economic promotion, as well as state productive enterprises, shall have a maximum limit that does not exceed 100 percent of the basic part of the Net Capital of the respective Institution.

When two or more counterparties of an Institution are not considered in the previous paragraph, but fall under the Control of the entities and enterprises referred to in that same paragraph, or meet the criteria of economic interdependence with the latter under the terms of Article 52, fraction IV of these provisions, they shall not be considered in the same Common Risk group, but exposures to these counterparties shall be subject, individually, to the maximum limits established in this article.

Article 54 Bis.-

For the purposes of this section and to calculate the maximum limits applicable, Institutions shall use the amount of the basic part of their respective Net Capitals, as indicated in Article 2 Bis 6 of these provisions, corresponding to the close of the third month prior to the month in which said calculation is made.

"Article 56.- Institutions shall not be obliged to comply with the maximum limits established in Article 54 of these provisions when they enter into Financing with:

The Federal Government, as well as those credit subjects to which it grants its guarantee under the terms of the Federal Public Debt Law and, where applicable, the Law on Financial Discipline of the Federal Entities and Municipalities.

II.

The Government of Mexico City, federal entities, and municipalities, corresponding to Financing originated in accordance with the provisions of article 33 of the Law on Financial Discipline of the Federal Entities and Municipalities and bearing the guarantee of the Federal Government, or those corresponding to state debt guaranteed under the terms of Title Three, Chapter IV of the cited law.

III. to IV.

. . .

Development banking institutions in which, in accordance with their respective organic laws, the Federal Government responds at all times for the Credit Risk Operations subject to this section.

VI.

Foreign financial institutions that exercise Control over the Institutions, direct or indirect subsidiaries or affiliates, referred to in this article.

VII.

Clearing houses for financial derivatives, authorized by the Secretariat to operate in Mexico, as well as central counterparties in derivative exchanges or over-the-counter derivative markets, or both, established abroad, that are recognized by the Bank of Mexico or that are established in countries whose financial authorities are designated members to form the Council of the International Organization of Securities Commissions (IOSCO), and over which said public authorities publicly recognize that they apply supervision that is consistent with the "Principles for Financial Market Infrastructures" published jointly by the referred organization and by the Committee on Payment and Settlement Systems of the Bank for International Settlements, when dealing with settlement activities of the Operations referred to in Article 2 Bis 12.a, first paragraph, fraction I, of these provisions.

VIII.

The Bank for International Settlements, the International Monetary Fund, the European Central Bank, and the European Union.

IX.

Multilateral development or promotion organisms of an international nature that meet the requirements established in Annex 1-C of these provisions, which are published by the Commission on its Internet page.

Without prejudice to the foregoing, if the exposure value of the Financing entered into with the entities or organisms referred to in fractions I to IX of this article decreases to the extent that any personal guarantee, Credit Insurance, or admissible credit derivative operation applies, the respective Institution must recognize the exposure against the guarantor or protection provider of the credit operation as established in Article 57 Bis 2 of these provisions.

Institutions shall not consider in the same Common Risk group the counterparties from which it is presumed that any entity or organism referred to in this article exercises Control or meets the assumptions of economic interdependence with the latter, under the terms of Article 52, fraction IV of these provisions. For these purposes, the exposures that Institutions maintain with these persons shall be subject to the treatments indicated in this section and observe the maximum limit applicable to the counterparty in question.

Article 57.- Institutions, for the purposes of calculating the maximum limits to which they are subject under this section, shall determine the value of Financing as the positive amount resulting from subtracting from the determined exposure value, where applicable through the applicable procedure to obtain its credit risk conversion value, the credit risk hedging techniques recognized in Article 57 Bis 2 of these provisions. For these purposes, Institutions shall consider the following:

Regarding direct active Operations, the accounting value of the exposure determined in accordance with the Accounting Criteria, without subtracting reserves, estimates, and depreciation, except for the treatments indicated in Articles 57 Bis to 57 Bis 1 of these provisions.

II.

The Financing of the Operations indicated in Article 2 Bis 22 of these provisions shall be determined as the positive amount resulting from applying the procedural norms for conversion to credit risk, contained in the referred article.

III.

Institutions, to determine net balances in favor of their Operations with derivatives, shall offset the debtor and creditor balances resulting from the Operations contracted with any counterparty. Such offsetting must be carried out with respect to balances maintained with the same counterparty, without differentiating the type of instrument, underlying, currency, and term.

Institutions, to offset the Operations referred to in this fraction, must ensure the following:

That the master contracts contain a clause that allows extinguishing by offset all derivative Operations entered into under said master contract and effect a single settlement, and

That the settlement mentioned in the preceding subsection is legally enforceable in all pertinent jurisdictions.

Once the net balance in its favor is determined, Institutions must determine its credit risk conversion value in accordance with Article 2 Bis 22 of these provisions.

Likewise, to determine net positions in favor of an Institution for Operations with derivatives, Institutions may consider cash deposits received as collateral only to decrease the debtor balances guaranteed by said deposits.

In all cases, cash deposits granted as collateral in derivative operations shall be considered within the concept of Financing.

Exposures against a counterparty that are deducted from Fundamental Capital shall not be included in the calculation of the limits referred to in this section.

In the case that, as a result of the offsetting of Operations, under the terms of Title First Bis, Chapter III of these provisions, the net balance is a negative amount, said balance shall not be considered in the calculation of the limits of this section.

Article 57 Bis.- Regarding credit exposures that Institutions assume with respect to clearing houses that do not correspond to those mentioned in Article 56, fraction VII of these provisions, for the purposes of computing their credit exposure in the limits established in this section, Institutions shall be subject to the following treatments:

When dealing with settlement activities of Operations referred to in Article 2 Bis 12.a., fraction I of these provisions, the value of the credit exposure shall be determined as follows:

For the exposure of the operation, the amount resulting from applying the procedural norms contained in Article 2 Bis 22 of these provisions shall be taken.

In the case of initial margins constituted under mechanisms of segregation of Operations and collateral, as well as minimum contributions to the default fund, the exposure value shall be zero; otherwise, the exposure value shall be the nominal amount of the initial margin or the minimum contributions made.

Regarding additional contributions to the default fund, the exposure value shall be their nominal amount.

With respect to contributions to the capital of companies or to the minimum equity of trusts or other similar figures that aim to act as liquidating partner, clearing house, or other equivalent figure, to offset and settle Operations carried out in the Exchange that have not been deducted from Fundamental Capital, the exposure value shall be zero.

II.

For Financing that is not related to the settlement activities mentioned in the previous fraction, the exposure value shall be determined in accordance with the provisions of Article 57 of these provisions, according to the operation in question.

The total credit exposure against the central counterparty or clearing house in question, which shall be considered in the calculation of the limits of Article 54 of these provisions, shall be the sum of the exposures determined in accordance with the previous fractions.

Article 57 Bis 1.- In the case of positions in investment funds, real estate or development fiduciary certificates referred to in Article 2 Bis 22, fractions V and VI of these provisions, as well as in trusts or legal instruments that provide Financing or positions in securitizations, Institutions shall apply the following treatments for the computation of the limits established in this section:

The counterparties of the underlying assets of the investments made in such instruments must be identified and the value of the exposure in each underlying asset determined, multiplying the proportional part of their investment by the value of the underlying asset, applying the following rule to the result obtained:

If each proportional part in the underlying assets corresponding to the position maintained in the instrument in question is less than 0.25 percent of the basic part of the Net Capital of the respective Institution, the position in the instrument in question shall be considered as an independent counterparty.

If the proportional part in an underlying asset is greater than or equal to 0.25 percent of the basic part of the Net Capital, the Institution must add said proportional part to the sum of the Financing of the counterparty issuing the underlying asset that has been identified to be considered in the limit of the Common Risk group to which said counterparty belongs.

Those proportional parts in underlying assets that are less than 0.25 percent of the basic part of the Net Capital may be assigned to the counterparty of the instrument in question.

II.

In the event that the Institution cannot identify the counterparty of the underlying assets of the investments in the instruments referred to in this article, it shall be subject to the following:

If its position in the instrument in question is less than 0.25 percent of the basic part of the Net Capital, the exposure to said instrument shall be taken as a counterparty considering the nominal amount invested in it.

If its position in the instrument in question is greater than or equal to 0.25 percent of the basic part of the Net Capital, it must assign said position as a category of "unknown client" considering the nominal amount invested in it.

Institutions must sum all credit exposures that have been categorized as "unknown client", and the total of said sum shall be subject to a maximum limit of 25 percent of the basic part of the Net Capital. Institutions may not apply this treatment and consider the exposure as an independent counterparty, provided that they demonstrate that the investment in the instrument cannot be added to another Common Risk group. The exposure to be considered in the limit computation shall be the nominal amount invested in the instrument.

III.

For contracts of financial instruments that correspond to a structure in which the parties investing in it share losses in proportion equivalent to their investment, the value of the exposure for the computation of the limits referred to in Article 54 of these provisions shall be the pro-rata participation that Institutions maintain in the structure by the value of their underlying asset, and shall be subject to the condition that said exposure value for each underlying asset be added to the Common Risk group to which the issuer of the underlying asset belongs.

IV.

Regarding positions in securitizations with different payment seniority, the Institution must first consider the lesser of the value of the tranche in which it has invested and the nominal value of each underlying asset included in the portfolio of underlying assets. Secondly, the Institution must apply its proportional participation of the investment for each tranche of the securitization in question.

Institutions may identify as counterparties originator entities, administrators, liquidity providers, or credit protection providers, in which case all exposures corresponding to instruments that share the same originator, administrator, or liquidity or credit protection provider shall be subject to the limit corresponding to the Common Risk group to which they belong, as established in Article 54 of these provisions.

Article 57 Bis 2.- Unless otherwise specified, for the purposes of calculating the limits indicated in this section, Institutions must decrease the value of their exposures by applying the credit risk hedging techniques contained in Title First Bis, Chapter III, Second Section, Subsection E of these provisions, which, where applicable, they have applied for the calculation of capital requirements for credit risk, except for the hedging of non-financial real guarantees only recognized for internal ratings-based models referred to in Annex 24, fraction II, subsection b), numerals 1, 2, 3, and 6 of these provisions, which may not be used to decrease the value of the exposure for the purposes of calculating the referred limits.

In accordance with the foregoing, in the computation of the limits referred to above, Institutions must comply with the following:

The value of their Financing with a counterparty or group of counterparties that can be considered as Common Risk, shall be reduced by the amount of the eligible financial real or personal guarantee recognized for the purposes of mitigating the capital requirement for credit risk, as follows:

The part of the Financing balance covered by the guarantor or protection provider, regarding personal guarantees, Credit Insurance, or credit derivatives that are recognized to mitigate capital requirements as provided in the previous paragraph.

The value of the part of the Financing that is guaranteed by the recognized market value of the financial real guarantee, when the Institution uses the simple approach for the purposes of capital requirements based on credit risk.

The value of the financial real guarantee after applying the necessary adjustment factors, in accordance with Article 2 Bis 37 of these provisions, when the Institution applies the comprehensive approach.

II.

The part of the Financing balance that is reduced under the previous fraction shall be computed in the maximum limit corresponding to the guarantor or credit protection provider that corresponds. The amount assigned to the guarantor or credit protection provider that corresponds shall be the same amount by which the exposure against the counterparty to whom the Financing was granted was reduced.

If the guarantor or credit protection provider belongs to the same Common Risk group of the person to whom the Financing is granted, the exposure of said person may not be decreased by the part that has been covered by said guarantor or provider.

Article 58.- Institutions, in accordance with the provisions provided in Chapters I and IV of this title, must identify, measure, supervise, and report to the governing bodies and Business Units of the Institutions themselves, on the different types of risk to which the registered Financing are exposed, both in the balance sheet and off-balance sheet accounts, as well as the exposures of the Institutions against guarantors or collateral providers resulting from the application of the credit risk hedging techniques referred to in Article 57 Bis 2 of these provisions, against a person or groups of persons representing Common Risk, or those that have been classified as "unknown client" in accordance with Article 57 Bis 1, fraction II, subsection b) of these provisions, and whose amount is equal to or greater than 10 percent of the basic part of the Net Capital of the respective Institution, as well as their concentrations to risks by geographic regions or market sectors.

As part of the compliance with the foregoing, Institutions must identify and follow up on exposures against a person individually, persons representing a Common Risk group, or those classified as "unknown clients", that:

Are categorized as Large Exposures.

II.

Those that, calculated in accordance with Articles 57, 57 Bis, and 57 Bis 1 of these provisions, are equal to or greater than 10 percent of the basic part of the Net Capital, without applying the credit risk hedging techniques contained in Title First Bis, Chapter III, Second Section, Subsection E of these provisions.

III.

Those that update the assumptions contained in Article 56, fractions I to IX of these provisions, that are equal to or greater than 10 percent of the basic part of the Net Capital.

IV.

Those that correspond to the 20 largest exposures calculated in accordance with Articles 57, 57 Bis, 57 Bis 1, and 57 Bis 2 of these provisions, for which the exposures referred to in the previous fraction shall not be considered.

Article 59.- The Commission may establish for each Institution maximum limits lower than those established in Article 54 of these provisions when, in its judgment, there is inadequate Comprehensive Risk Management or the Internal Control System presents deficiencies, taking into account the severity of the infringement of the applicable provisions provided in Title Two, Chapters IV and VI of these provisions.

. . .

Article 60.- Institutions, prior to the celebration of any Financing operation or receipt of guarantee or operation that covers payment defaults of their debtors, and during their validity, must verify if their possible debtors, guarantors, or protection providers of their debtors are part of a group of persons constituting Common Risks for the Institutions themselves, if they meet the limits established in Article 54 of these provisions, as well as if they are Systemically Important Local Multiple Banking Institutions, or Systemically Important Global Institutions, adjusting accordingly to what is established in this section and observing, for this purpose, the

indicated in Title Two, Chapters I, II, IV and VI of these provisions.

Likewise, Institutions must establish automated information systems that allow them to obtain periodic and timely reports on the total risks held by their debtors, guarantors or providers of protection for their debtors, which, by representing a Common Risk group, are considered as one, as well as on the concentration of risks by geographic regions, sectors or market segments.

The risk committee of each Institution must periodically evaluate compliance with the limits established in Article 54 of these provisions, as well as the adequacy of the quantitative, instructive criteria and systems for the identification of Common Risk.

Institutions are obligated to communicate to the Commission any detected breaches, having previously informed the risk committee, within two business days following the date on which such breaches were detected. Such communication must include the immediate actions to be taken to comply with the limits that were exceeded. Without prejudice to the sanctions that may correspond in case of breach of the aforementioned limits, Institutions must immediately adhere to the treatment established in Article 2 Bis 6, fraction I, subsection t) of these provisions.

Article 61.- Institutions, when due to supervening events after the granting of Financing or the constitution of guarantees, Credit Insurance, Credit Derivative Operations and Operations for protection against payment default of their debtors, exceed the maximum limits referred to in Article 54 of these provisions, must submit to the Commission, within 10 business days following the date on which they find themselves in such situation, a plan signed by the General Director of the Institution with the explanation of the supervening events that gave rise to the excesses, the documentary evidence supporting such explanation, as well as the measures that must be taken in order to comply within a period not exceeding three months with what is provided in the aforementioned Article 54 of these provisions. In said plan, Institutions that have investments in securities or equity and debt titles may contemplate a divestment program, independent of measures related to applicable capital requirements, or the manner in which they will adapt to the provisions of this section.

Institutions must verify that the measures referred to in the preceding paragraph are, or in their case, remain included in their Contingency Plan.

The Commission will have the authority to veto or order corrections to the plans referred to in the first paragraph of this article, in the event they prove inadequate or insufficient, if adjustment periods greater than three months are foreseen, or when in its opinion the Institutions do not prove that the excesses to the maximum Financing limits are originated by supervening events after the granting of Financing or the constitution of the guarantees or Credit Insurance in question.

" Article 86 Bis.-

. . .

Establish policies and procedures that contemplate concentration levels held by debtors, guarantors or providers of protection against payment default of their debtors, by counterparty or group of counterparties that represent a Common Risk, by economic sector, currency, geographic region, economic activity and dependent on a certain input, which consider Exposure Risk Limits.

II.

Establish a process for the identification of correlations between credit quality, guarantees or Operations for protection against payment default of their debtors and the counterparties of the exposures, as well as the links between the exposures and the correlations between the different types of risks.

III. and IV.

. . .

Establish automated information systems that allow them to obtain periodic and timely reports on the total risk held by their debtors, guarantors or providers of protection for their debtors, or counterparties that, by representing a Common Risk group, are considered as one, as well as on the concentration of risks by geographic regions, economic sectors, market segments and sources of Financing.

VI. and VII.

. . .

VIII.

Establish adequate policies and procedures for the purpose of identifying and monitoring what is established in Article 58, second paragraph, and compliance with the limits indicated in Article 54, both of these provisions. "

" Article 88.-

. . .

II.

. . .

to 9.

. . .

10.

The number and amount of each of the Large Exposures that Institutions maintain, including the percentage they represent of the basic part of their Net Capital.

11.

The maximum amount of Financings that they have with their 4 largest debtors or, in their case, groups of persons considered as one for representing a Common Risk group in accordance with what is indicated in Article 54, fraction I of these provisions.

III. to IX.

. . .

. . . "

" Article 207.- Institutions must provide to the Commission, with the periodicity 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 R03 Investments in securities

E-0304

Assignments

E-0305

Orders

Series R04 Credit Portfolio

Financial Situation

A-0411

Portfolio by type of credit, average balance, interest and commissions

A-0417

Credit Portfolio Rating and preventive estimation for credit risks

A-0419

Movements in preventive estimation for credit risks

A-0420

Movements in portfolio with stage 3 credit risk

A-0424

Movements in portfolio with stages 1 and 2 credit risk

Commercial Portfolio

Detailed Information (Portfolio Rating Methodology Annexes 18 to 22)

C-0430

New commercial credits held by federal entities and municipalities, financial entities, legal and natural persons with business activity, federal government, federal, state and municipal decentralized agencies, state-owned productive companies and credits granted to investment projects or assets with own payment source

C-0431

Monitoring of commercial credits held by federal entities and municipalities, financial entities, legal and natural persons with business activity, federal government, federal, state and municipal decentralized agencies, state-owned productive companies and credits granted to investment projects or assets with own payment source

C-0432

Cancellation of commercial credits held by federal entities and municipalities, financial entities, legal and natural persons with business activity, federal government, federal, state and municipal decentralized agencies, state-owned productive companies and credits granted to investment projects or assets with own payment source

C-0433

Reserves of commercial credits held by federal entities and municipalities, financial entities, legal and natural persons with business activity, federal government, federal, state and municipal decentralized agencies and state-owned productive companies

C-0434

Loss Severity of commercial credits held by federal entities and municipalities, financial entities, legal and natural persons with business activity, federal government, federal, state and municipal decentralized agencies and state-owned productive companies

C-0435

Probability of Default of commercial credits held by federal entities and municipalities

C-0436

Probability of Default of commercial credits held by financial entities

C-0437

Probability of Default of commercial credits held by legal and natural persons with business activity, federal government, federal, state and municipal decentralized agencies and state-owned productive companies with Net Sales or Net Annual Income less than 14 million UDIS, other than federal entities, municipalities and financial entities

C-0438

Probability of Default of commercial credits held by legal and natural persons with business activity, federal government, federal, state and municipal decentralized agencies and state-owned productive companies with Net Sales or Net Annual Income greater than or equal to 14 million UDIS, other than federal entities, municipalities and financial entities

C-0439

Rating and provisioning method applicable to commercial credits for investment projects or assets with own payment source (Annex 19)

C-0440

Guarantees of commercial credits

Detailed information of second-tier guarantees

C-0447

Monitoring of guarantees

Housing Portfolio

H-0491

New housing credits

H-0492

Monitoring of housing credits

H-0493

Cancellation of housing credits

H-0494

Reserves of housing credits

Series R06 Adjudicated Assets

A-0611

Adjudicated Assets

Series R07 Deferred Profit Taxes and PTU

A-0711

Deferred Profit Taxes and PTU

Series R08 Collection

A-0811

Traditional collection and interbank and other organism loans

A-0815

Interbank and other organism loans, stratified by maturity terms

A-0816

Immediate demand deposits and interbank and other organism loans, stratified by amounts

A-0819

Integral collection stratified by amounts

Series R10 Reclassifications

A-1011

Reclassifications in the statement of financial position

A-1012

Reclassifications in the statement of comprehensive income

Series R12 Consolidation

A-1219

Consolidation of the statement of financial position of the credit institution with its subsidiaries

A-1220

Consolidation of the statement of comprehensive income of the credit institution with its subsidiaries

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

Statement of financial position

B-1322

Statement of comprehensive income

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 for Electronic Banking services

B-1524

Clients for 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

Operational Information regarding collection products

B-2422

Operational Information regarding branches, credit cards and other operational variables

B-2423

Guaranteed holders by IPAB

C-2431

Operational Information with related parties

D-2441

General information on the use of financial services

D-2442

Frequency information on the use of financial services

D-2443

Location information of financial service transaction points

E-2450

Number of clients 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

New and cancellation of Commission Agent Administrators

A-2611

New and cancellation of commission agents

B-2612

New and cancellation of modules or commission agent establishments

C-2613

Monitoring of Commission Agent Operations

Series R27 Claims

A-2701

Claims

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-2815

Assignment of the Business Indicator Method for Operational Risk

Series R29 Account Seizures, Transfers and Unlocks

A-2911

Account Seizures, Transfers and Unlocks

Series R32 Reconciliations

A-3211

Fiscal accounting reconciliation

Series R34 Leverage Ratio

A-3401

Calculation of the Leverage Ratio

Series R35 Large Exposures

A-3511

Large Exposure Operations

Series R36 Early Payments

A-3601

Detail of disbursements or expenses whose recognition is deferred over time

. . .

. . . "

" Article 208.-

. . .

II.

. . .

a) and b)

. . .

The information related to report A-2815 of series R28 must be provided, at the latest, within 15 business days following the closing of the month to which the information corresponds.

The information related 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, only with respect to reports B-1321, B-1322 and R36, must be provided, at the latest, on the 20th day of the month immediately following the month of its date.

Regardless of electronic submission, reports B-1321 and B-1322 of series R13 must be sent to the Commission, duly signed by the executives and persons referred to in Article 179 of these provisions.

The information related to series R04, exclusively with respect to report C-0447, R06 and R07, within 25 days of the month immediately following the month of its date.

The information related to series R16, exclusively with respect to reports A-1611 and A-1612, series R24, only reports B-2421, B-2422, C-2431, D-2441 and D-2442, the corresponding to series R26, as well as series R35, with respect to report A-3511, must be sent, at the latest, on the last day of the month immediately following the month of its date.

The information of report B-2423 corresponding to series R24 must be sent, at the latest, within 45 days following the closing date reported.

The information related to series R34 must be provided, at the latest, on the last business day of the month immediately following the month whose figures are used for the calculation of the Leverage Ratio.

III. and IV.

. . .

. . . "

TRANSITORY PROVISIONS

FIRST.- This Resolution will enter into force on October 1, 2023, except as provided in the following transitional articles.

SECOND.- This Resolution will not be applicable to the amount of credits disbursed, or to the coverage of guarantees held by persons individually, or groups of persons representing common risk, that credit institutions have entered into prior to the effective date of this instrument, as long as they do not carry out restructuring or renewals on said credits. The foregoing will only apply with respect to the amount that, prior to the effective date of this Resolution, had already been disbursed by the borrower in the case of loans or revocable credits, or to the total amount of said loan or credit in the case of irrevocable loans or credits agreed upon prior to said effective date.

With respect to active operations, including derivative operations, regardless of the start date of the master agreement covering them, entered into by credit institutions after the effective date of this Resolution, held by persons who, individually or by group of persons representing common risk, must be considered for the purposes of the percentages provided in Article 54 as modified by this instrument.

The credits referred to in the first paragraph of this Transitional Article must observe, at all times and until their extinction, the limits corresponding to them as follows:

Credit institutions, when granting financing to the same person or group of persons that, by representing common risk, are considered as one, must adjust to the maximum financing limit resulting from applying the following table:

Capitalization Level

Maximum financing limit calculated on the basic capital of the credit institution in question

More than 8% and up to 9%

12%

More than 9% and up to 10%

15%

More than 10% and up to 12%

25%

More than 12% and up to 15%

30%

More than 15%

40%

Financings that have unconditional and irrevocable guarantees covering the principal and accessories of such financings, granted by a credit institution or a foreign financial entity that has a minimum investment grade rating and is established in countries that are part of the Organisation for Economic Co-operation and Development or the European Union (Organisation for Economic Co-operation and Development or OECD, by its name and acronym in English), as well as those guaranteed with securities issued by the Federal Government or with cash, may exceed the maximum limit applicable to the credit institution in question but, in no case, will they represent more than 100% of the basic capital of said institution, for each person or group of persons constituting common risk. The foregoing, provided that the aforementioned guarantees can be executed immediately and extrajudicially upon maturity of the financing, if this was not covered.

Likewise, financings granted to multiple-object financial societies with respect to which the accrediting credit institution has, at least, 99% of its share capital, may exceed the maximum limit applicable to the credit institution in question, but, in no case, will they represent more than 100% of its basic capital.

In the event that said multiple-object financial societies receive financing from their parent credit institution under the terms indicated in the preceding paragraph and, in turn, maintain or grant financing to a person or group of persons constituting common risk, regardless of the source of resources used for this purpose, such financing will count for the purposes of the limits that the credit institution must observe in accordance with what is provided in the "General Provisions applicable to credit institutions" in force on the date of publication in the Official Journal of the Federation of this instrument.

Financings guaranteed by foreign financial entities in accordance with what is stated in the second paragraph of this transitional article must have a report containing the legal opinion of an expert of recognized prestige in the legislation applicable in the country under which the respective guarantees are regulated, stating that these were duly constituted and that they can be executed extrajudicially in case of payment default.

For the purposes of the foregoing, it will be understood that a financing is guaranteed with cash, when the debtor constitutes a money deposit in the accrediting credit institution itself and grants it an irrevocable mandate to apply the respective resources to the payment of said financings.

Additionally, credit institutions will adjust to the following limits:

The sum of financings granted to the 3 largest debtors may not exceed 100% of the basic capital of the credit institution in question. Financings indicated in the following subsections, nor those granted in accordance with what is provided in the second and third paragraphs of this subsection, will not count in this limit.

Financings granted exclusively to multiple banking institutions will not be subject to the maximum financing limits referred to in this subsection, but in all cases, they will be subject to the maximum limit of 100% of the basic capital of the accrediting credit institution. In the case of foreign credit institutions in whose capital foreign financial entities participate, the aforementioned limit will be applicable, as a whole, to the controlling entity and its subsidiary credit institutions.

Financings granted to entities and organisms comprising the Para-State Federal Public Administration, including public trusts, as well as state-owned productive companies, must be subject to the maximum limit of 100% of the basic capital of the accrediting credit institution.

II.

Financings granted by development banking institutions to financial intermediaries for the purpose of contracting credits in accordance with the programs issued by development banking institutions for the channeling of said resources, regardless of whether or not they establish a legal relationship with the final borrowers, with the credit risk falling predominantly on said intermediaries, will be subject to the maximum limit of 100% of the basic capital of the accrediting development banking institution.

III.

Credit institutions will not be obligated to adhere to the maximum financing limits indicated in subsection I of this transitional article, when they enter into financing operations with:

The Federal Government, as well as those credit subjects to which it grants its guarantee and are registered in the Register of Financial Obligations held by the Ministry of Finance and Public Credit.

Federal entities or municipalities, provided that the financing in question is guaranteed or has as a payment source the participations or contributions corresponding to them in federal revenues, and with respect to which irrevocable instructions have been issued to the Ministry of Finance and Public Credit, through the Treasury of the Federation, or to the competent state authorities, to apply the aforementioned participations or contributions to the payment of said financings, as well as with public trusts without structure that constitute the aforementioned subjects, when they have as a payment source the participations or contributions corresponding to them in federal revenues and with respect to which they grant a mandate to the Ministry of Finance and Public Credit for the delivery of the aforementioned participations or contributions affected as a payment source for said financings. For such purposes, the guarantee or payment source must be constituted or, in their case, adjust to what is provided in articles 9 and 50 of the Fiscal Coordination Law.

The Bank of Mexico.

The Institute for the Protection of Bank Savings.

The development banking institutions whose organic laws stipulate that the Federal Government will respond at all times for their operations.

THIRD.-

Credit institutions shall have until January 1, 2024, to adjust to what is established in this Resolution, provided that, at the time of the aforementioned publication, they are not designated by the National Banking and Securities Commission as "Locally Systemically Important Multiple Banking Institutions" in terms of the "General Provisions applicable to credit institutions" in force on the date of publication of this instrument, or are not classified as "Globally Systemically Important Institutions" by the association constituted under Swiss law known as the Financial Stability Board (FSB) according to the last list published by the aforementioned council on its Internet page.

FOURTH.- The regulatory report of Annex 36, Series R36 Advance Payments, shall enter into force nine months after the day of its publication in the Official Gazette of the Federation.

FIFTH.- The regulatory report of Annex 36, Series R28 Operational Risk Information, shall enter into force the day following its publication in the Official Gazette of the Federation.

Respectfully

Mexico City, March 28, 2023. - 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 credit type, 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 stage 3 credit risk

Monthly

A-0424

Movements in portfolio with stages 1 and 2 credit risk

Monthly

Commercial Portfolio

Detailed information (Portfolio rating methodology Annexes 18 to 22)

C-0430

New commercial credits held by federal entities and

municipalities, financial entities, legal and natural persons with

business activity, federal government, decentralized bodies

federal, state and municipal, state-owned productive companies and

credits granted to investment projects or assets with own payment source

Monthly

C-0431

Monitoring of commercial credits held by federal entities and

municipalities, financial entities, legal and natural persons with

business activity, federal government, decentralized bodies

federal, state and municipal, state-owned productive companies and

credits granted to investment projects or assets with own payment source

Monthly

C-0432

Cancellation of commercial credits held by federal entities and

municipalities, financial entities, legal and natural persons with

business activity, federal government, decentralized bodies

federal, state and municipal, state-owned productive companies 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, decentralized bodies

federal, state and municipal and state-owned productive companies

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, decentralized bodies

federal, state and municipal and state-owned productive companies

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, of the federal government,

federal, state and municipal decentralized bodies and

state-owned productive companies with Net Sales or Net Income

annual less than 14 million UDIS, other than federal entities,

municipalities and financial entities

Monthly

C-0438

Probability of Default of commercial credits held by

legal and natural persons with business activity, of the federal government, decentralized bodies

federal, state and municipal and

state-owned productive companies with Net Sales or Net Income

annual greater than or equal to 14 million UDIS, other than 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 guarantee information of second floor

C-0447

Monitoring of 2 guarantees

Monthly

Housing Portfolio

H-0491

New housing credits

Monthly

H-0492

Monitoring of housing credits

Monthly

H-0493

Cancellation of housing credits

Monthly

H-0494

Reserves of housing credits

Monthly

Series R06 Adjudicated Assets

Frequency

A-0611

Adjudicated Assets

Monthly

Series R07 Income tax and deferred PTU

Frequency

A-0711

Income tax and deferred PTU

Monthly

Series R08 Collection

Frequency

A-0811

Traditional collection and interbank and other organism loans

Monthly

A-0815

Interbank and other organism loans, stratified by terms

to maturity 2

Monthly

A-0816

Immediately payable deposits and interbank and other

organism loans, stratified by amounts 2

Monthly

A-0819

Integral collection 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 financial statement of the credit

institution with its subsidiaries

Monthly

A-1220

Consolidation of the comprehensive income statement 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 Operations by service

Frequency

B-1522

Non-customer users of the institution's electronic media

Quarterly

B-1523

Customer operations for Electronic Banking services

Quarterly

B-1524

Customers 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

Operational Information regarding collection products

Monthly

B-2422

Operational Information regarding branches, credit cards and

other operational variables

Monthly

B-2423

Guaranteed holders by the IPAB 1

Monthly

C-2431

Operational Information with related parties 1

Monthly

D-2441

General information on the use of financial services

Monthly

D-2442

Frequency of use information of financial services

Monthly

D-2443

Location information of transaction points of services

financial

Quarterly

E-2450

Number of customers 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

New and cancellations of Commission Agent Administrators

Monthly

A-2611

New and cancellations of commission agents

Monthly

B-2612

New and cancellations of commission agent modules or establishments

Monthly

C-2613

Monitoring of commission agent operations

Monthly

Series R27 Complaints

Frequency

A-2701

Complaints

Quarterly

Series R28 Operational Risk Information

Frequency

A-2811

Operational Risk Loss Events

Quarterly

A-2812

Estimation of Operational Risk levels

Annual

A-2813

Update of Operational Risk loss events

Quarterly

A-2815

Allocation of the Business Indicator Method for Operational Risk

Monthly

Series R29 Account freezes, transfers and unblocks

Frequency

A-2911

Account freezes, transfers and unblocks

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

Frequency

A-3601

Detail of disbursements or expenses whose recognition is deferred in the

time

Monthly

1 Applies only to Multiple Banking.

Applies only to Development Banking.

SERIES R28 OPERATIONAL RISK INFORMATION

This series is integrated by four (4) reports, whose frequency of preparation and presentation must be

monthly for report A-2815, quarterly for reports A-2811, A-2813 and annual for report A-2812.

REPORTS

A-2811

Operational Risk Loss Events

In this report, information on the Operational Risk event is requested considering

qualitative and quantitative variables related to loss amounts, expenses

associated, date on which the event occurred and specific characteristics of the processes and

products affected.

A-2812

Estimation of Operational Risk levels

In this report, information regarding current and potential risks is requested

detected by the entities, which among other risks refers to those contemplated

by: i) failures or deficiencies in internal controls; ii) errors in processing and

storage of operations; iii) errors in information transmission;

iv)

adverse administrative and judicial resolutions; v) frauds or thefts, grouped by lines

of business, and vi) processes and products. As well as their possible impact and frequency within

the relevant processes of the Institutions.

A-2813

Update of Operational Risk loss events

In this report, all cases of Operational Risk loss events must be reported

that have presented an update or modification in the amount of the

loss, associated expense or recovery and that have been previously reported in the

report A-2811 corresponding to series R28.

A-2815

Allocation of the Business Indicator Method for Operational Risk

In this report, information regarding the concepts used for the calculation of the

Business Indicator, the accounting accounts according to the regulatory report

R01 A- 0111 of the Minimum Catalog, the corresponding balances and their allocation in the three

components that integrate the method.

CAPTURE FORMAT

The Institutions will carry out the sending of the information related to report A-2811 Events of

loss by Operational Risk described above, by using the following capture format:

INFORMATION REQUESTED

SECTION REPORT IDENTIFIER

PERIOD

INSTITUTION KEY

REPORT

SECTION OPERATIONAL RISK EVENT DATA

EVENT OCCURRENCE DATE

EVENT REGISTRATION DATE IN THE ROP TOOL

ACCOUNTING DATE OF THE EVENT

SIMPLE EVENT NUMBER

MULTIPLE EVENT NUMBER

OPERATIONAL RISK TYPE

LOSS AMOUNT

ASSOCIATED EXPENSE AMOUNT

RECOVERY AMOUNT

NUMBER OF AFFECTED BUSINESS LINES

BUSINESS LINE WITH GREATEST IMPACT

NUMBER OF AFFECTED PROCESSES

PROCESS WITH GREATEST IMPACT

NUMBER OF AFFECTED PRODUCTS

PRODUCT WITH GREATEST IMPACT

CHANNEL

CAUSE

ACCOUNTING REGISTRATION

FOLIO OF OPERATIONAL RISK R28 A 2812 ASSOCIATED WITH THE LOSS

ASSOCIATED RISK TYPE

The Institutions will carry out the sending of the information related to report A-2812 Estimation

of Operational Risk levels described above, by using the following capture format:

INFORMATION REQUESTED

SECTION REPORT IDENTIFIER

PERIOD

INSTITUTION KEY

REPORT

SECTION OPERATIONAL RISK ASSESSMENT IN

PROCESSES

FOLIO OF OPERATIONAL RISK

PRODUCT

PROCESS

BUSINESS LINE

OPERATIONAL RISK TYPE

OPERATIONAL RISK RATING

DESCRIPTION OF OPERATIONAL RISK

The Institutions will carry out the sending of the information related to report A-2813

Update of Operational Risk loss events described above, by using the

following capture format:

INFORMATION REQUESTED

SECTION REPORT IDENTIFIER

PERIOD

INSTITUTION KEY

REPORT

SECTION UPDATE OF

OPERATIONAL RISK EVENT DATA

EVENT OCCURRENCE DATE

EVENT REGISTRATION DATE IN THE ROP TOOL

LAST DATE OF MODIFICATION OR REGISTRATION OF THE EVENT

ACCOUNTING DATE OF THE EVENT

SIMPLE EVENT NUMBER

MULTIPLE EVENT NUMBER

OPERATIONAL RISK TYPE

UPDATED LOSS AMOUNT

ASSOCIATED EXPENSE AMOUNT

RECOVERY AMOUNT

NUMBER OF AFFECTED BUSINESS LINES

BUSINESS LINE WITH GREATEST IMPACT

NUMBER OF AFFECTED PROCESSES

PROCESS WITH GREATEST IMPACT

NUMBER OF AFFECTED PRODUCTS

PRODUCT WITH GREATEST IMPACT

CHANNEL

CAUSE

ACCOUNTING REGISTRATION

FOLIO OF OPERATIONAL RISK R28 A 2812 ASSOCIATED WITH THE LOSS

ASSOCIATED RISK TYPE

The Institutions will carry out the sending of the information related to report A-2815 Allocation

of the Business Indicator Method for Operational Risk described above, by using the

following capture format:

INFORMATION REQUESTED

SECTION REPORT IDENTIFIER

PERIOD

INSTITUTION KEY

REPORT

SECTION ALLOCATION TO THE

COMPONENTS OF THE

ACCOUNTING STRUCTURE

ACCOUNTING REGISTRATION DATE

R01 A-0111 ACCOUNTING CLASSIFICATION

INTEGRATION OF THE COMPONENTS

COMPONENTS

BALANCE

The Institutions will report the information indicated in this series, which must comply with

the validations and quality standards indicated by the Commission, adjusting to the characteristics and

specifications for filling and sending information presented in the filling instructions,

which are published and updated in the SITI or in that, in its case, made known by the Commission. Once

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

The information must be sent only once and will be received assuming it meets all characteristics

and specifications, by virtue of which it cannot be modified and must present consistency with the

diverse reports in which the same information is included with a different level of integration, therefore, if it does not meet the required quality and characteristics or has been presented incompletely, it will be considered

as unfulfilled the obligation of its presentation and, consequently, the imposition of the

corresponding sanctions will proceed in accordance with the legal provisions that are applicable.

SERIES R35 LARGE EXPOSURES

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

REPORT

A-3511

Large Exposure Operations

In this report, the detail of the Financing held by a counterparty or

group of counterparties that may represent Common Risk, before and after applying

the risk coverage techniques for credit risk as established in article 57

Bis 2 of these provisions; as well as those Finances celebrated with

those organisms that are not subject to maximum limits, as established in the

article 56 of these provisions.

CAPTURE FORMAT

The Institutions will carry out the sending of the information related to report A-3511 Operations

of Large Exposures, described above, using the following capture format:

INFORMATION REQUESTED

SECTION REPORT IDENTIFIER

PERIOD

INSTITUTION KEY

REPORT

SECTION CHARACTERISTICS OF THE

FINANCING OR COVERED PART

IDENTIFIER OF THE FINANCING OR COVERED PART

IDENTIFICATION OF THE FINANCING OR COVERED PART

KEY OF THE ENTITY GRANTING THE FINANCING

TYPE OF FINANCING OR COVERED PART

VALUE OF THE EXPOSURE OF THE GROSS FINANCING

VALUE OF THE PART COVERED BY RECEIVED GUARANTEES

CREDIT CONVERSION FACTOR

CONVERSION VALUE OF THE FINANCING

VALUE OF THE EXPOSURE

SECTION COUNTERPARTY IDENTIFIER

COUNTERPARTY IDENTIFIER

NAME OF THE COUNTERPARTY

RFC OF THE COUNTERPARTY

SECTION COMMON RISK GROUP IDENTIFIER

COMMON RISK GROUP IDENTIFIER

NAME OF THE COMMON RISK GROUP

CLASSIFICATION OF THE COMMON RISK GROUP LIMIT

FINANCING EXEMPT FROM LIMIT

TYPE OF ASSOCIATION BY CONTROL

TYPE OF ASSOCIATION BY ECONOMIC INTERDEPENDENCE

SECTION CLASSIFICATION OF

RECEIVED GUARANTEES

PART COVERED BY

SECTION CALCULATION OF THE GROUP OF

RISK

SUM OF EXPOSURE VALUES OF THE COMMON RISK GROUP

MAXIMUM APPLICABLE LIMIT OF THE COMMON RISK GROUP

LARGEST DEBTORS

BASIC CAPITAL

PERCENTAGE OF EXPOSURE TO BASIC CAPITAL

EXCEEDS THE MAXIMUM APPLICABLE LIMIT

EXCESS OF THE MAXIMUM APPLICABLE LIMIT