Regulatory Alerts2026-03-27 | DOF 5783445Added · Updated
Resolution modifying the General Provisions applicable to credit institutions
The National Banking and Securities Commission amends Annex 1-O of the General Provisions applicable to credit institutions to update capital disclosure requirements. The resolution reformulates the integration of net capital tables to align with IFRS 9 and Basel III, specifically updating account names, risk-weighted asset tables, and market risk exposure tables. It derogates specific sections regarding capital characteristics and reciprocal investments, while establishing new conservative treatment rules for deferred tax assets and pending reserves.
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