Region

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Regulator

2026-03-27 | DOF 5783445

Added 2026-08-22 · Updated 2026-08-23

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.

Mexico

Secretaria de Hacienda y Credito Publico

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DOF: 27/03/2026

RESOLUTION modifying the General Provisions applicable to credit institutions

At the margin, a seal with the National Coat of Arms, which reads: 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 96 Bis;

97 and 98 Bis of the Credit Institutions Law, as well as 4, fractions II, XXXVI and XXXVIII and 16, fraction I of the Law of the National Banking and Securities Commission, and

CONSIDERING

That, the National Banking and Securities Commission has the authority to determine

the components that make up the net capital of credit institutions, which affect the capital requirements established by this authority;

That, in 2012, the national regulatory framework contemplated the integration of net capital in accordance with the international agreement known

as "Basel III: Global regulatory framework for strengthening banks and banking systems" (Basel III), including the disclosure that, from the

integration of said capital, Institutions must carry out;

That, in 2020, the accounting criteria applicable to credit institutions were updated, to make them consistent with

national and international financial reporting standards, specifically regarding International Financial Reporting Standard 9 "Financial Instruments" (IFRS 9, in English), and

That, as a result of the above, this Commission requires the manner in which institutions must disclose their net capital, resulting from the

implementation of Basel III, with the aim of maintaining an updated regulatory framework and helping to eliminate regulatory arbitrage,

as well as providing certainty to the regulated entities; which will be carried out through: i) changing the references of some concepts considered from the

international framework to the national nomenclature, ii) updating the names of accounts and accounting items that were modified with the

entry into force of the international financial reporting standard IFRS 9, and iii) updating the tables of risk-weighted assets and

capital requirements for credit and operational risk; as well as the table of positions exposed to market risk by risk factor, has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO THE

CREDIT INSTITUTIONS

SINGLE.- The first and second paragraphs; as well as fractions I, II, III, insofar as its Table III.2 is concerned, as well as

fourth paragraph and Table III.3; IV, VII and DEROGATES fraction V of

Annex 1-O "Disclosure of information related to capitalization" of the

"General Provisions applicable to credit institutions", published in the Official Gazette of the Federation on December 2,

2005 and modified through various resolutions published in the aforementioned official medium, to read as follows:

" ANNEX 1 to ANNEX 1-Ñ

...

ANNEX 1-O

Disclosure of information related to capitalization.

ANNEX -1-O Bis to ANNEX 73

...

" ANNEX 1-O

DISCLOSURE OF INFORMATION RELATED TO CAPITALIZATION

Institutions must disclose the information contained in the following sections:

Integration of Net Capital in accordance with Table I.1 "Format for disclosure of the

integration of capital without considering

transitional application of regulatory adjustments" of this Annex (1);

II.

Relationship of Net Capital with the statement of financial position;

III.

Total Risk-Weighted Assets;

IV.

Characteristics of the securities that form part of Net Capital;

Derogated.

VI.

Weightings involved in the calculation of the Counter-Cyclical Capital Buffer Supplement for

Institutions;

VII.

Main indicators associated with the Supplement to Net Capital for Multiple Banking Institutions of Local Systemic Importance (2).

For the purposes of the disclosure of information referred to in sections I to IV of this annex, Institutions must

proceed as follows:

The information will be that corresponding to the Institution without consolidating subsidiaries or special purpose entities and at the close

of each corresponding month. The amounts must be disclosed

in millions of pesos with 4 decimal places.

For the completion of sections I to III of this Annex, Institutions must use the information from the forms of the

Bank of Mexico, as established in Article 2 Bis 4, fourth paragraph of these provisions.

The information contained in sections I to IV of this Annex must be disseminated in the terms and deadlines set forth in the

Article 2 Bis 119 of these provisions.

Without prejudice to the terms and deadlines set forth in the previous paragraph, the information included in section IV regarding the

characteristics of the securities that form part of Net Capital must remain available at all times on the

electronic Internet page of the Institution and updated when there are modifications to the required information, while such

securities form part of Net Capital.

Derogated

The information corresponding to sections VI and VII of this Annex must be disclosed in the terms indicated in

such sections.

Integration of Net Capital

The disclosure of the integration of Net Capital will be presented in accordance with the following format. Regarding this, Institutions must

take into consideration the explanation of the note corresponding to the numerical reference (3) shown in the first column of said

format, and in accordance with the following:

The amounts corresponding to regulatory adjustments or deductions of regulatory capital will be presented with a positive sign.

Derogated.

The concepts where the treatment applied in these provisions is more conservative than that established by the

Basel Committee on Banking Supervision in its document "Basel III: Global regulatory framework for strengthening banks and

banking systems" (Hereinafter Basel III) are identified with shading and the legend "conservative" in the reference

numerical shown in the first column of said format.

Table I.1

Format for disclosure of capital integration without considering transitional

application of regulatory adjustments

Reference

Fundamental Capital (CF): instruments and reserves

Amount

Ordinary shares qualifying for Fundamental Capital plus their corresponding premium

Results of previous periods

Other elements of comprehensive income (including other reserves)

Derogated

Ordinary shares issued by subsidiaries held by third parties (amount allowed in Fundamental Capital)

Not applicable

Fundamental Capital before regulatory adjustments

Fundamental Capital: regulatory adjustments

Prudential valuation adjustment

Not applicable

Goodwill (net of its corresponding deferred income taxes payable)

Other intangibles other than mortgage servicing rights (net of its corresponding deferred income taxes payable)

(conservative)

Deferred income tax assets dependent on future profits excluding those derived from

temporary differences (net of deferred income taxes payable)

Valuation result of cash flow hedging instruments

(conservative)

Reserves pending formation

Benefits on the remainder in securitization operations

Losses and gains caused by changes in own credit rating on liabilities valued at fair

value

Not applicable

Defined benefit pension plans

(conservative)

Investments in own shares

(conservative)

Reciprocal investments in ordinary capital

(conservative)

Investments in the capital of banks, financial institutions and insurers outside the scope of consolidation

regulatory, net of eligible short positions, where the Institution does not own more than 10% of the issued share capital

(amount exceeding the 10% threshold)

(conservative)

Significant investments in ordinary shares of banks, financial institutions and insurers outside the scope of

regulatory consolidation, net of eligible short positions, where the Institution owns more than 10% of the

issued share capital (amount exceeding the 10% threshold)

(conservative)

Mortgage servicing rights (amount exceeding the 10% threshold)

Deferred income tax assets arising from temporary differences (amount exceeding the 10% threshold,

net of deferred income taxes payable)

Amount exceeding the 15% threshold

Not applicable

Of which: Significant investments where the Institution owns more than 10% in common shares of

financial institutions

Not applicable

Of which: Mortgage servicing rights

Not applicable

Of which: Deferred income tax assets arising from temporary differences

Not applicable

Additional regulatory adjustments

Derogated

Of which: Investments in subordinated debt.

Derogated

Of which: Investments in multilateral organizations

Of which: Investments in related companies

Of which: Investments in venture capital

Of which: Investments in investment funds

Of which: Financing for the acquisition of own shares

Derogated

Of which: Deferred charges and prepaid payments

Derogated

Of which: Deferred Workers' Participation in Profits

Of which: Relevant Related Persons

Of which: Defined benefit pension plans

Derogated

Of which: Investments in the capital of companies whose purpose is to compensate and settle operations

concluded on the stock exchange

Of which: Large Exposures

Regulatory adjustments applied to Fundamental Capital due to insufficient Non-Fundamental Basic Capital

and complementary Capital to cover deductions

Not

applicable

Total regulatory adjustments to Fundamental Capital

Fundamental Capital

Non-Fundamental Basic Capital: instruments

Instruments issued directly that qualify as Non-Fundamental Basic Capital, plus their premium

Of which: Classified as capital under applicable accounting criteria

Of which: Classified as liability under applicable accounting criteria

Not applicable

Derogated

Instruments issued of Non-Fundamental Basic Capital and Fundamental Capital instruments that are not included in

line 5 that were issued by subsidiaries held by third parties (amount allowed in Non-Fundamental Basic

Capital)

Not applicable

Derogated

Non-Fundamental Basic Capital before regulatory adjustments

Non-Fundamental Basic Capital: regulatory adjustments

Investments in Non-Fundamental Basic Capital own Capital Instruments

Not applicable

Investments in reciprocal shares in Non-Fundamental Basic Capital instruments

Not applicable

Investments in the capital of banks, financial institutions and insurers outside the scope of consolidation

regulatory, net of eligible short positions, where the Institution does not own more than 10% of the issued share capital

(amount exceeding the 10% threshold)

Not applicable

Significant investments in the capital of banks, financial institutions and insurers outside the scope of

regulatory consolidation, net of eligible short positions, where the Institution owns more than 10% of the

issued share capital

Not applicable

National regulatory adjustments

Regulatory adjustments applied to Non-Fundamental Basic Capital due to insufficient complementary capital

to cover deductions

Not applicable

Total regulatory adjustments to Non-Fundamental Basic Capital

Non-Fundamental Basic Capital (NBBC)

Basic Capital (BC=FC+NBBC)

Complementary Capital: instruments and reserves

Instruments issued directly that qualify as complementary capital, plus their premium

Derogated

Complementary capital instruments and Fundamental Capital and Non-Fundamental Basic Capital instruments that

have not been included in lines 5 or 34, which have been issued by subsidiaries held by third parties

(amount allowed in complementary capital)

Not applicable

Derogated

Reserves

Complementary Capital before regulatory adjustments

Complementary Capital: regulatory adjustments

Investments in complementary capital own instruments

Not applicable

Reciprocal investments in complementary capital instruments

Not applicable

Investments in the capital of banks, financial institutions and insurers outside the scope of consolidation

regulatory, net of eligible short positions, where the Institution does not own more than 10% of the issued share capital

(amount exceeding the 10% threshold)

Not applicable

Significant investments in the capital of banks, financial institutions and insurers outside the scope of

regulatory consolidation, net of eligible short positions, where the Institution owns more than 10% of the

issued share capital

Not applicable

National regulatory adjustments

Total regulatory adjustments to complementary capital

Complementary Capital (CC)

Net Capital (NC=BC+CC)

Total Risk-Weighted Assets

Capital ratios and supplements

Fundamental Capital

(as a percentage of Total Risk-Weighted Assets)

Basic Capital

(as a percentage of Total Risk-Weighted Assets)

Net Capital

(as a percentage of Total Risk-Weighted Assets)

Institutional specific supplement (at least it must consist of: the Fundamental Capital requirement plus the

Capital Conservation Supplement, plus the Counter-Cyclical Capital Supplement, plus the

Capital Conservation Supplement for Multiple Banking Institutions of Local Systemic Importance; expressed as the

percentage of Total Risk-Weighted Assets)

Of which: Capital Conservation Supplement

Of which: Specific banking Counter-Cyclical Capital Supplement

Of which: Capital Conservation Supplement for Multiple Banking Institutions of Local Systemic Importance

Fundamental Capital available to cover supplements (as a percentage of Total Risk-Weighted Assets)

National minimums (if different from Basel III)

National minimum Fundamental Capital ratio

(if it differs from the minimum established by Basel III)

Not applicable

National minimum Basic Capital ratio

(if it differs from the minimum established by Basel III)

Not applicable

National minimum Net Capital ratio

(if it differs from the minimum established by Basel III)

Not applicable

Amounts below thresholds for deduction (before risk weighting)

Non-significant investments in the capital of other financial institutions

Not applicable

Significant investments in common shares of financial institutions

Not applicable

Mortgage servicing rights (net of deferred income taxes payable)

Not applicable

Deferred income tax assets arising from temporary differences (net of deferred income taxes payable)

Limits applicable to the inclusion of reserves in complementary capital

Reserves eligible for inclusion in complementary capital with respect to exposures subject to the

standardized methodology (prior to the application of the limit)

Limit on the inclusion of provisions in complementary capital under the standardized methodology

Reserves eligible for inclusion in complementary capital with respect to exposures subject to credit risk

(previo to the application of the limit)

Limit on the inclusion of reserves in complementary capital under the internal ratings methodology

Derogated

Table I.2

Notes to the format for disclosure of capital integration without considering

transitional application of regulatory adjustments

Reference

Description

Contributed capital elements in accordance with fraction I, letter a), numbers 1) and 2) of Article 2 Bis 6 of these

provisions.

Results of previous periods and their corresponding updates.

Capital reserves, net result, valuation result of financial instruments to collect or sell, valuation result

of cash flow hedging instruments

and the balance of remeasurements of defined benefit employee benefits considering

in each concept their updates.

Derogated.

Not applicable for the capitalization scope in Mexico which is on a non-consolidated basis. This concept would only apply for

entities where the scope of application is consolidated.

Sum of concepts 1 to 5.

Not applicable. In Mexico, the use of internal models for the calculation of capital requirements for market risk is not allowed.

Goodwill, net of its deferred income taxes payable in accordance with what is established in fraction I, letter n) of Article

2 Bis 6 of these provisions.

Intangibles, other than goodwill, and if applicable, mortgage servicing rights, net

of its deferred income taxes

payable, in accordance with what is established in fraction I, letter n) of Article 2 Bis 6 of these provisions.

10*

(conservative)

Deferred income tax assets arising from losses and tax credits in accordance with what is established in fraction I, letter

p), of Article 2 Bis 6 of these provisions.

This treatment is more conservative than that established by the Basel Committee on Banking Supervision in its document Basel

III, as it does not allow offsetting with deferred income taxes

payable.

Valuation result of cash flow hedging instruments, only when they correspond to items valued at

amortized cost and always that it is positive; in case this amount is negative it must be added to Fundamental Capital. The

above, without including the effect of corresponding deferred income taxes on this result.

12*

(conservative)

Reserves pending formation in accordance with what is established in fraction I, letter k) of Article 2 Bis 6 of these

provisions.

This treatment is more conservative than that established by the Basel Committee on Banking Supervision in its document Basel

III, as it deducts from Fundamental Capital the preventive reserves pending formation, in accordance with what is provided in

Chapter V of Title Two of these provisions, as well as those constituted charged to accounting accounts that do not

form part of the results or capital accounts and not only the positive difference between Total Expected Losses

less Total Admissible Reserves.

Benefits on the remainder in securitization operations in accordance with what is established in fraction I, letter c), of Article 2 Bis

6 of these provisions.

Not applicable.

Investments made by the defined benefit pension fund that correspond to resources to which the Institution does not

have unrestricted and unlimited access. These investments will be considered net of plan liabilities and deferred income taxes

payable that correspond and have not been applied in any other regulatory adjustment.

16*

(conservative)

The amount of the investment in any own share that the Institution acquires: in accordance with what is provided in the Law, in accordance

with what is established in fraction I, letter d) of Article 2 Bis 6 of

these provisions; through the securities indices

provided for in fraction I, letter e)

of Article 2 Bis 6 of these provisions, and through the investment funds

considered

in fraction I, letter i) of Article 2 Bis 6.

This treatment is more conservative than that established by the Basel Committee on Banking Supervision in its document Basel

III, because the deduction for this concept is made from Fundamental Capital, regardless of the level of capital in which it has been

invested.

17*

(conservative)

Investments in the capital of companies, other than the financial entities referred to in fraction I, letter f) of Article 2 Bis 6

of these provisions, which are in turn, directly or indirectly shareholders of the Institution itself, of the holding company of the financial group, of the other financial entities that are part of the group to which the Institution belongs or of the financial subsidiaries of these in accordance with what is established in fraction I, letter j) of Article 2 Bis 6 of these

provisions, including those investments corresponding to investment funds considered in fraction I, letter i) of

Article 2 Bis 6 of these provisions.

This treatment is more conservative than that established by the Basel Committee on Banking Supervision in its document Basel

III, because the deduction for this concept is made from Fundamental Capital, regardless of the level of capital in which it has been

invested, and additionally because any type of entity is considered, not only financial entities.

18*

(conservative)

Investments in shares, where the institution owns up to 10% of the share capital of financial entities referred to in

Articles 89 of the Law and 12 and 81 of the Law to Regulate Financial Groupings in accordance with what is established in fraction I, letter

f) of Article 2 Bis 6 of these provisions, including those investments made through the investment funds to

which fraction I, letter i) of Article 2 Bis 6 of these provisions refers. The above investments exclude

those that are made in the capital of multilateral development or promotion organizations of an international nature that have

Credit rating assigned by any of the Rating Agencies to the issuer, equal to or better than Risk Grade 2 for the long

term.

This treatment is more conservative than that established by the Basel Committee on Banking Supervision in its document Basel

III, because the deduction for this concept is made from Fundamental Capital, regardless of the level of capital in which it has been

invested, and additionally because the total registered amount of the investments is deducted.

19*

(conservative)

Investments in shares, where the Institution holds more than 10% of the share capital of the financial entities referred to in

Articles 89 of the Law and 12 and 81 of the Law to Regulate Financial Groupings, in accordance with what is established in subsection I, paragraph f)

of Article 2 Bis 6 of these provisions, including those investments made through the investment funds referred to in

subsection I, paragraph i) of Article 2 Bis 6 of these provisions. The aforementioned investments exclude

those made in the capital of multilateral development or international promotion organizations that have

a credit rating assigned by any of the Rating Agencies to the issuer, equal to or better than Risk Grade 2 for the long

term.

This treatment is more conservative than that established by the Basel Committee on Banking Supervision in its document Basel

III, because the deduction for this concept is made from Fundamental Capital, regardless of the level of capital in which the investment was made, and additionally because the total registered amount of the investments is deducted.

20*

(conservative)

Mortgage servicing rights shall be deducted at the total registered amount if such rights exist.

This treatment is more conservative than that established by the Basel Committee on Banking Supervision in its document Basel

III, because the total registered amount of the rights is deducted.

The amount of deferred income tax assets arising from temporary differences minus the corresponding deferred income tax liabilities not considered to offset other adjustments, which exceeds 10% of the difference between reference 6 and

the sum of references 7 to 20.

Not applicable. The concepts were deducted from capital in their entirety. See the notes for references 19, 20 and 21.

Not applicable. The concept was deducted from capital in its entirety. See the note for reference 19.

Not applicable. The concept was deducted from capital in its entirety. See the note for reference 20.

Not applicable. The concept was deducted from capital in its entirety. See the note for reference 21.

National adjustments considered as the sum of the following concepts.

Repealed.

Investments in subordinated debt instruments, in accordance with what is established in subsection I, paragraph b) of Article 2 Bis 6 of these

provisions.

Repealed.

Investments in the capital of multilateral development or international promotion organizations in accordance with what is

established in subsection I, paragraph f) of Article 2 Bis 6 of these provisions that have a credit rating

assigned by any of the Rating Agencies to the issuer, equal to or better than Risk Grade 2 for the long term.

Investments in shares of companies related to the Institution under the terms of Articles 73, 73 Bis and 73 Bis 1 of the

Law, including the corresponding amount of investments in investment

funds and investments in indices in accordance with what is

established in subsection I, paragraph g) of Article 2 Bis 6 of these provisions.

Investments made by development banking institutions in venture capital, in accordance with what is established in subsection I,

paragraph h) of Article 2 Bis 6 of these provisions.

Investments in shares, other than fixed capital, of investment funds listed in which

the Institution holds more

than 15% of the equity capital of said investment fund, in accordance with

subsection I, paragraph i) of Article 2 Bis 6 of these

provisions, which have not been considered in the previous references.

Any type of contribution whose resources are destined for the acquisition of shares of the holding company of the

financial group, of the other financial entities that are part of the group to which the Institution belongs or of the financial subsidiaries

of these in accordance with what is established in subsection I, paragraph l) of Article 2 Bis 6 of these provisions.

Repealed.

Deferred charges and prepaid expenses, net of their corresponding deferred income tax liabilities, in accordance with what is established in subsection I, paragraph n) of Article 2 Bis 6 of these provisions.

Repealed.

The deferred employee participation in profits in favor in accordance with subsection I, paragraph p) of Article 2 Bis 6 of these

provisions.

The aggregate amount of Credit Risk Exposures to Relevant Related Parties in accordance with

subsection I, paragraph s) of Article 2 Bis 6 of these provisions.

The difference between the investments made by the defined benefit pension fund in accordance with Article 2 Bis 8 of

these provisions minus reference 15.

Repealed.

The investments or contributions, directly or indirectly, in the capital of companies or in the equity of trusts or other similar

figures whose purpose is to compensate and settle Operations carried out in the stock exchange, except for the participation of

such companies or trusts in the latter in accordance with paragraph f) subsection I of Article 2 Bis 6 of these provisions.

The amount that exceeds the limits referred to in Article 54 or, where applicable, Article 59 of these provisions,

with respect to the positive amount resulting from subtracting, from the amount of the sum of the concepts referred to in paragraph a) of Article

2 Bis 6 of these provisions, the amount of the sum of the concepts referred to in paragraphs b) to r) of said article.

Not applicable. There are no regulatory adjustments for Non-Fundamental Basic Capital nor for supplementary capital. All regulatory adjustments

are made in Fundamental Capital.

Sum of rows 7 to 22, plus rows 26 and 27.

Row 6 minus row 28.

The corresponding amount of share certificates (including their share premium) that have not been

considered in Fundamental Capital and Capital Instruments, which satisfy the conditions established in Annex

1-R of these provisions in accordance with subsection II of Article 2 Bis 6 of these provisions.

Amount of row 30 classified as capital under the applicable accounting standards.

Not applicable. The instruments issued directly that qualify as Non-Fundamental Basic Capital, plus their premium, are recorded

accountingly as capital.

Repealed.

Not applicable. See the note for reference 5.

Repealed.

Sum of rows 30 and 34.

(conservative)

Not applicable. The deduction is made in its entirety from Fundamental Capital.

(conservative)

Not applicable. The deduction is made in its entirety from Fundamental Capital.

(conservative)

Not applicable. The deduction is made in its entirety from Fundamental Capital.

(conservative)

Not applicable. The deduction is made in its entirety from Fundamental Capital.

National adjustments considered:

Adjustment for recognition of Net Capital. The amount shown corresponds to the excess of Capital Instruments referred to in

subsection II, paragraph b), of Article 2 Bis 6 of these provisions.

Not applicable. There are no regulatory adjustments for supplementary capital. All regulatory adjustments are made from Fundamental

Capital.

Sum of rows 37 to 42.

Row 36, minus row 43.

Row 29, plus row 44.

The corresponding amount of share certificates (including their share premium) that have not been

considered in Fundamental Capital nor in Non-Fundamental Basic Capital and Capital Instruments, which satisfy the

Annex 1-S of these provisions in accordance with what is established in Article 2 Bis 7, subsection II of these provisions.

Repealed.

Not applicable. See the note for reference 5.

Repealed.

Prudential provisions for credit risk up to the sum of 1.25% of risk-weighted assets,

corresponding to Operations in which the Standard Method is used to calculate the capital requirement for credit

risk; and the positive difference of Total Admissible Reserves minus Total Expected Losses, up to an amount that

does not exceed 0.6% of risk-weighted assets,

corresponding to Operations in which the

internal ratings-based method is used to calculate the capital requirement for credit risk, in accordance with subsection III of

Article 2 Bis 7 of these provisions.

Sum of rows 46, 48 and 50.

(conservative)

Not applicable. The deduction is made in its entirety from Fundamental Capital.

(conservative)

Not applicable. The deduction is made in its entirety from Fundamental Capital.

(conservative)

Not applicable. The deduction is made in its entirety from Fundamental Capital.

(conservative)

Not applicable. The deduction is made in its entirety from Fundamental Capital.

National adjustments considered:

Adjustment for recognition of Net Capital. The amount shown corresponds to the excess of Capital Instruments referred to in

subsection II, of article 2 Bis 7 of these provisions.

Sum of rows 52 to 56.

Row 51, minus row 57.

Row 45, plus row 58.

Total Risk-Weighted Assets.

Row 29 divided by row 60 (expressed as a percentage).

Row 45 divided by row 60 (expressed as a percentage).

Row 59 divided by row 60 (expressed as a percentage).

Report the minimum requirement for Fundamental Capital (4.5%) plus the sum of the percentages expressed in rows 65,

66 and 67.

Report 2.5%

Percentage corresponding to the Countercyclical Capital Buffer referred to in

paragraph c), subsection III, of Article 2 Bis 5 of these

provisions.

Percentage related to the Systemic Capital Conservation Buffer for the multiple banking institution,

in accordance with paragraph b), subsection III, of Article 2 Bis 5 of these provisions.

Row 61 minus 7%.

Not applicable. The minimum is the same as that established by the Basel Committee on Banking Supervision in its document Basel III.

Not applicable. The concept was deducted from capital in its entirety. See the note for

reference 18.

Not applicable. The concept was deducted from capital in its entirety. See the note

for reference 19.

Not applicable. The concept was deducted from capital in its entirety. See the note for

reference 20.

The amount, which does not exceed 10% of the difference between reference 6 and the sum of references 7 to 20, of deferred income tax

assets arising from temporary differences minus the corresponding deferred income tax liabilities not

considered to offset other adjustments.

Prudential provisions for credit risk corresponding to Operations in which the Standard Method is used

to calculate the capital requirement for credit risk.

1.25% of risk-weighted assets, corresponding to Operations in which the Standard Method

is used to calculate the capital requirement for credit risk.

Positive difference of Total Admissible Reserves minus Total Expected Losses corresponding to Operations

in which the internal ratings-based method is used to calculate the capital requirement for credit risk.

0.6% of risk-weighted assets, corresponding to Operations in which the internal ratings-based method is used

to calculate the capital requirement for credit risk.

Repealed

Note: * The mentioned treatment is more conservative than that established by the Basel Committee on Banking Supervision in its document Basel

III.

II. Relationship of Net Capital with the statement of financial position

Institutions shall show the relationship between Table I.1 " Format for disclosure of capital integration without

considering the transition in the application of regulatory adjustments " of section I of this annex, and their published statement of financial position in accordance with the Accounting Criteria, with the purpose that the public knows the origin of the concepts and

amounts used in the integration of Net Capital. For these purposes, Institutions shall proceed as follows:

Disclose the statement of financial position in accordance with the following format.

Table II.1

Figures from the statement of financial position

References of the items of the statement of

financial position

Items of the statement of financial position

Amount presented in the statement of

financial position

Assets

BG1

Cash and cash equivalents

BG2

Margin accounts

BG3

Investments in financial instruments

BG4

Repos

BG5

Securities lending

BG6

Derivative financial instruments

BG7

Valuation adjustments for hedging of financial assets

BG8

Total credit portfolio (net)

BG9

Virtual assets

BG10

Benefits to be received in securitization operations

BG11

Other receivables (net)

BG12

Foreclosed assets (net)

BG13

Properties, furniture and equipment (net)

BG14

Permanent investments

BG15

Long-term assets held for sale or for distribution to owners

BG16

Assets from right of use of properties, furniture and equipment

(net)

BG17

Deferred income tax asset (net)

BG18

Intangible assets (net)

BG19

Assets from right of use of intangible assets (net)

BG20

Goodwill

BG21

Prepayments and other assets (net)

Liabilities

BG22

Traditional deposits

BG23

Interbank loans and loans from other organizations

BG24

Creditors for repos

BG25

Securities lending

BG26

Collateral sold or pledged

BG27

Derivative financial instruments

BG28

Valuation adjustments for hedging of financial liabilities

BG29

Obligations in securitization operations

BG30

Lease liability

BG31

Restricted application resources received from the Federal

Government

BG32

Other payables

BG33

Liabilities related to groups of assets held for sale

BG34

Financial instruments that qualify as liability

BG35

Obligations associated with the removal of components of

properties, furniture and equipment

BG36

Income tax liability

BG37

Employee benefits liability

BG38

Deferred credits and advance receipts

Equity

BG39

Contributed capital

BG40

Retained earnings

Off-balance sheet

BG41

Guarantees granted

BG42

Contingent assets and liabilities

BG43

Credit commitments

BG44

Assets in trust or mandate

BG45

Financial agent of the Federal Government

BG46

Assets in custody or administration

BG47

Collateral received by the entity

BG48

Collateral received and sold or pledged by the

entity

BG49

Investment banking operations for third parties (net)

BG50

Accrued interest not collected derived from credit portfolio with credit risk stage 3

BG51

Other register accounts

Disclose the amount of each regulatory concept used in the calculation of Net Capital, as well as the reference(s) of the items

of the statement of financial position in accordance with the following format and its respective notes, which are found at

the end of this section.

Table II.2

Regulatory concepts considered for the calculation of the components of Net Capital

Identifier

Regulatory concepts considered for the

calculation of the components of Net Capital

Reference of the format

for disclosure of the capital integration

of section I of this

annex

Amount in accordance with the

notes to the table Regulatory

concepts considered for

the calculation of the components

Net Capital

Reference(s) of the item of the statement of

financial position and amount

related to the regulatory concept considered for

the calculation of Net Capital coming from

the mentioned reference

Assets

Goodwill

Other Intangibles

Deferred income tax (in favor)

from losses and tax credits

Benefits on the residual in securitization operations

Investments of the defined benefit pension plan without unrestricted and unlimited access

Investments in shares of the Institution itself

Reciprocal investments in ordinary capital

Direct investments in the capital of financial entities

where the Institution does not hold more than

10% of the issued share capital

Indirect investments in the capital of financial entities

where the Institution does not hold more than

10% of the issued share capital

Direct investments in the capital of financial entities

where the Institution holds more than

10% of the issued share capital

Indirect investments in the capital of financial entities

where the Institution holds more than

10% of the issued share capital

Deferred income taxes (in favor)

from temporary differences

21, 75

Reserves recognized as supplementary

capital

50, 76, 78

Investments in subordinated debt

26 - B

Investments in multilateral organizations

26 - D

Investments in related companies

26 - E

Investments in venture capital

26 - F

Investments in investment funds

26 - G

Financing for the acquisition of own shares

26 - H

Deferred charges and prepaid expenses

26 - J

Employee participation in deferred profits

(net)

26 - L

Investments of the defined benefit pension plan

26 - N

Investments in clearing houses

26 - P

Mortgage servicing rights (amount that

exceeds the 10% threshold)

Liabilities

Deferred income tax (liability) associated

with goodwill

Deferred income taxes (liability)

associated with other intangibles

Liabilities of the defined benefit pension plan without unrestricted and unlimited access

Deferred income taxes (liability)

associated with the defined benefit pension plan

Deferred income taxes (liability)

associated with others other than the above

Subordinated obligations amount that meets

Annex 1-R

Subordinated obligations amount that meet

Annex 1-S

Deferred income taxes (liability)

associated with deferred charges and prepaid expenses

26 - J

Equity

Contributed capital that meets Annex 1-Q

Results from previous periods

Result from valuation of instruments of

cash flow hedging

Other elements of retained earnings other than the

above

Contributed capital that meets Annex 1-R

Contributed capital that meets Annex 1-S

Result from valuation of instruments of

cash flow hedging of items not

recorded at fair value

3, 11

Accumulated effect from conversion

Result from holding non-monetary assets

Regulatory concepts not considered in the statement of financial position

Reserves pending to be constituted

Operations with Relevant Related Parties

26 - M

Large Exposures

26 - Q

Table II.3

Notes to Table II.2 " Regulatory concepts considered for the calculation of the

components of Net Capital "

Identifier

Description

Goodwill.

Intangibles, excluding goodwill.

Deferred income tax assets in favor arising from losses and tax credits.

Benefits on the residual in securitization operations.

Investments of the defined benefit pension plan without unrestricted and unlimited access.

Any own shares that the Institution acquires in accordance with what is provided in the Law, that have not been subtracted;

considering those amounts acquired through investments in securities indices and the corresponding amount to the

investments in investment funds other than those provided for by reference 18.

Investments in shares of companies other than the financial entities referred to in paragraph f) of subsection I of Article 2

Bis 6 of these provisions, which are themselves, directly or indirectly, shareholders of the Institution itself, of the holding company

of the financial group, of the other financial entities that are part of the group to which the Institution belongs or of the

financial subsidiaries of these, considering those investments corresponding to investment funds other than those provided for by the

reference 18.

Direct investments in the capital of the financial entities referred to in Articles 89 of the Law and 12 and 81 of the Law to

Regulate Financial Groupings, where the Institution holds up to 10% of the capital of said entities.

Indirect investments in the capital of the financial entities referred to in Articles 89 of the Law and 12 and 81 of the Law to

Regulate Financial Groupings, where the Institution holds up to 10% of the capital of said entities.

Direct investments in the capital of the financial entities referred to in Articles 89 of the Law and 12 and 81 of the Law to

Regulate Financial Groupings, where the Institution holds more than 10% of the capital of said entities.

Indirect investments in the capital of the financial entities referred to in Articles 89 of the Law and 12 and 81 of the Law to

Regulate Financial Groupings, where the Institution holds more than 10% of the capital of said entities.

Deferred income tax assets in favor arising from temporary differences.

The positive difference of Total Admissible Reserves minus Total Expected Losses up to the sum of 1.25% of the

risk-weighted assets, corresponding to Operations in which the Standard Method is used to calculate

the capital requirement for credit risk; and up to an amount that does not exceed 0.6% of risk-weighted assets

corresponding to Operations, in which the internal ratings-based method is used to calculate the

capital requirement for credit risk.

Investments in subordinated debt instruments, in accordance with what is established in subsection I, paragraph b) of Article 2 Bis 6 of these provisions.

Investments in the capital of multilateral development or international promotion organizations in accordance with what is established in subsection I, paragraph f) of Article 2 Bis 6 of these provisions, which have a credit rating assigned by any of the Rating Agencies to the issuer, equal to or better than Risk Grade 2 long-term.

Investments in shares of companies related to the Institution in terms of Articles 73, 73 Bis and 73 Bis 1 of the Law, including the corresponding amount of investments in investment funds and investments in indices in accordance with what is established in subsection I, paragraph g) of Article 2 Bis 6 of these provisions.

Investments made by development banking institutions in venture capital, in accordance with what is established in subsection I, paragraph h) of Article 2 Bis 6 of these provisions.

Investments in shares, other than fixed capital, of investment funds quoted on the exchange in which the Institution maintains more than 15% of the equity capital of said investment fund, in accordance with subsection I, paragraph i) of Article 2 Bis 6 of these provisions, which have not been considered in the previous references.

Any type of contribution whose resources are destined for the acquisition of shares of the holding company of the financial group, of the other financial entities that are part of the group to which the Institution belongs, or of the financial subsidiaries of these, in accordance with what is established in subsection I, paragraphs l) of Article 2 Bis 6 of these provisions.

Deferred charges and prepaid payments, net of their deferred income taxes payable, in accordance with what is established in subsection I, paragraph n) of Article 2 Bis 6 of these provisions.

The workers' participation in profits deferred in favor of the Institution in accordance with subsection I, paragraph p) of Article 2 Bis 6 of these provisions.

Investments in the defined benefit pension plan that are to be deducted in accordance with Article 2 Bis 8 of these provisions.

Investments or contributions, directly or indirectly, in the capital of companies or in the equity of trusts or other similar figures that have the purpose of compensating and settling Operations carried out on the exchange, except for the participation of said companies or trusts in the latter in accordance with subsection f) subsection I of Article 2 Bis 6 of these provisions.

Rights for registered mortgage services, in case these rights exist.

Deferred income taxes payable arising from temporary differences associated with commercial goodwill.

Deferred income taxes payable arising from temporary differences associated with other intangibles (other than commercial goodwill).

Liabilities of the defined benefit pension plan associated with investments of the defined benefit pension plan.

Deferred income taxes payable arising from temporary differences associated with the defined benefit pension plan.

Deferred income taxes payable arising from temporary differences other than those in references 24, 25, 29 and 35.

Amount of subordinated obligations that comply with Annex 1-R of these provisions.

Amount of subordinated obligations that comply with Annex 1-S of these provisions.

Deferred income taxes payable arising from temporary differences associated with deferred charges and prepaid payments.

Amount of contributed capital that satisfies what is established in Annex 1-Q of these provisions.

Result of previous years.

Result from valuation of cash flow hedging instruments of covered items valued at fair value.

Net result and result from valuation of financial instruments to collect or sell.

Amount of contributed capital that satisfies what is established in Annex 1-R of these provisions.

Amount of contributed capital that satisfies what is established in Annex 1-S of these provisions.

Result from valuation of instruments for cash flow hedging of covered items valued at amortized cost.

Accumulated effect from conversion.

Result from holding non-monetary assets.

Reserves pending to be constituted in accordance with what is established in subsection I, paragraph k) of Article 2 Bis 6 of these provisions.

The aggregated amount of Credit Risk-Weighted Operations owed to Relevant Related Parties in accordance with subsection I, paragraph s) of Article 2 Bis 6 of these provisions.

The amount that exceeds the limits referred to in Article 54 or, in its case, Article 59 of these provisions, regarding the positive amount resulting from subtracting, from the amount of the sum of the concepts referred to in subsection a) of article 2 Bis 6 of these provisions, the amount of the sum of the concepts referred to in subsections b) to r) of said article.

III. Total Risk-Weighted Assets Subject to Risk

. . .

[Table III.1]

. . .

Table III.2

Risk-weighted assets subject to credit risk by risk group

Concept

Risk-weighted assets

Capital requirement

Group I-A (weighted at 0%) Group I-B (weighted at 2%) Group I-B (weighted at 4%) Group II (weighted at 0%) Group II (weighted at 20%) Group II (weighted at 50%) Group II (weighted at 100%) Group II (weighted at 120%) Group II (weighted at 150%) Group III (weighted at 2.5%) Group III (weighted at 2.88%) Group III (weighted at 6.25%) Group III (weighted at 7.19%) Group III (weighted at 10%) Group III (weighted at 11.5%) Group III (weighted at 12.5%) Group III (weighted at 14.38%) Group III (weighted at 15%) Group III (weighted at 17.25%) Group III (weighted at 18.75%) Group III (weighted at 20%) Group III (weighted at 21.56%) Group III (weighted at 23%) Group III (weighted at 25%) Group III (weighted at 28.75%) Group III (weighted at 50%) Group III (weighted at 57.5%) Group III (weighted at 60%) Group III (weighted at 69%) Group III (weighted at 75%) Group III (weighted at 86.25%) Group III (weighted at 100%) Group III (weighted at 115%) Group III (weighted at 120%) Group III (weighted at 138%) Group III (weighted at 150%) Group III (weighted at 172.5%) Group IV (weighted at 0%) Group IV (weighted at 20%) Group V (weighted at 0%) Group V (weighted at 10%) Group V (weighted at 20%) Group V (weighted at 50%) Group V (weighted at 115%) Group V (weighted at 150%) Group VI (weighted at 20%) Group VI (weighted at 25%) Group VI (weighted at 30%) Group VI (weighted at 40%) Group VI (weighted at 50%) Group VI (weighted at 70%) Group VI (weighted at 75%) Group VI (weighted at 85%) Group VI (weighted at 100%) Group VI (weighted at 115%) Group VI (weighted at 120%) Group VI (weighted at 150%) Group VI (weighted at 172.5%) Group VII_A (weighted at 10%) Group VII_A (weighted at 11.5%) Group VII_A (weighted at 20%) Group VII_A (weighted at 23%) Group VII_A (weighted at 50%) Group VII_A (weighted at 57.5%) Group VII_A (weighted at 90%) Group VII_A (weighted at 100%) Group VII_A (weighted at 115%) Group VII_A (weighted at 120%) Group VII_A (weighted at 138%) Group VII_A (weighted at 150%) Group VII_A (weighted at 172.5%) Group VII_B (weighted at 0%) Group VII_B (weighted at 20%) Group VII_B (weighted at 23%) Group VII_B (weighted at 50%) Group VII_B (weighted at 57.5%) Group VII_B (weighted at 100%) Group VII_B (weighted at 115%) Group VII_B (weighted at 120%) Group VII_B (weighted at 138%) Group VII_B (weighted at 150%) Group VII_B (weighted at 172.5%) Group VIII (weighted at 115%) Group VIII (weighted at 150%) Group IX (weighted at 100%) Group IX (weighted at 115%) Group IX (weighted at 150%) Group X (weighted at 1250%) Securitizations with Risk Grade 1 (weighted at 20%) Securitizations with Risk Grade 2 (weighted at 50%) Securitizations with Risk Grade 3 (weighted at 100%) Securitizations with Risk Grade 4 (weighted at 350%) Securitizations with Risk Grade 4, 5 or Unrated (weighted at 1250%) Resecuritizations with Risk Grade 1 (weighted at 40%) Resecuritizations with Risk Grade 2 (weighted at 100%) Resecuritizations with Risk Grade 3 (weighted at 225%) Resecuritizations with Risk Grade 4 (weighted at 650%) Resecuritizations with Risk Grade 4, 5 or Unrated (weighted at 1250%) Other securitization weightings

The risk-weighted assets subject to Operational Risk will be disclosed as follows:

Table III.3

Capital requirements and risk-weighted assets subject to Operational Risk

Capital requirement

Risk-weighted assets

IV. Characteristics of the titles that form part of Net Capital

Institutions must disclose the characteristics of each Capital Instrument or title representing social capital that meets all the conditions established in any of Annexes 1-Q, 1-R or 1-S of these provisions.

Table IV.1

Main characteristics of the titles that form part of Net Capital

Reference

Characteristics

Options

Issuer

[Free text]

ISIN, CUSIP or Bloomberg Identifier

[Free text]

Legal framework

[Free text]

Regulatory treatment

Repealed

Capital level without transition

Core Capital or Basic Non-Fundamental Capital or Supplementary Capital or N.A. if reference 4 is Basic Non-Fundamental Capital or Supplementary Capital

Instrument level

Credit institution without consolidated subsidiaries

Type of instrument

Subordinated obligation or Series "L" Share or Series "O", "F" or "B" Shares or Capital Contribution Certificate

Amount recognized in regulatory capital

[Free text]

Nominal value of the instrument

[Free text]

9ª

Currency of the instrument

Mexican pesos or Others [Specify]

Accounting classification

Capital or Liability at amortized cost

Issue date

dd/mm/yy

Term of the instrument

Maturity or Perpetuity

Maturity date

dd/mm/yy or No maturity (if the instrument is perpetual)

Early payment clause

Yes or No

First early payment date

dd/mm/yy or N.A. (if there is no early payment clause)

15 A

Regulatory or tax events

Yes or No

15B

Liquidation price of the early payment clause

[Free text]

Subsequent early payment dates

dd/mm/yy or [free text] or N.A. (if there is no early payment clause)

Yields/dividends

Type of yield/dividend

Fixed or Variable or Fixed to Variable or Variable to Fixed

Interest Rate/Dividend

[Free text]

Dividend cancellation clause

Yes or No

Discretion in payment

Completely discretionary or Partially discretionary or Mandatory

Interest increase clause

Yes or No

Yields/dividends

Accumulative or Non-Accumulative

Convertibility of the instrument

Convertible or Non-Convertible

Conditions for convertibility

[Free text] (maximum of four lines and including the reference with the prospectus or issue number)

Degree of convertibility

Fully Convertible or Partially or Total if necessary or Always Partially

Conversion rate

Amount in issuance currency per share

Type of instrument convertibility

Mandatory or Optional

Type of financial instrument of the convertibility

Ordinary shares of the Credit Institution or of the Financial Group

Issuer of the instrument

Credit Institution or Financial Group

Write-Down clause

Yes or No

Conditions for write-down

[Free text] (maximum of four lines and including the reference with the prospectus or issue number)

Degree of write-down

Total or Partially

Temporality of the write-down

Permanent or Temporary

Mechanism for temporary write-down

[Free text] (maximum of four lines and including the reference with the prospectus or issue number)

Subordination position in case of liquidation

General creditors or Preferred subordinated obligations or Non-preferred subordinated obligations or Preferred shares

Default characteristics

Yes or No

Description of default characteristics

[Free text] (including the reference with the prospectus or issue number)

Table IV.2

Help for filling in the information regarding the characteristics of the titles that form part of Net Capital

Reference

Description

Credit institution that issues the title that forms part of Net Capital.

Identifier or key of the title that forms part of Net Capital, (ISIN, CUSIP or international security identifier number).

Legal framework with which the title must comply, as well as the laws to which it will be subject.

Repealed.

Capital level to which the title corresponds that complies with annex 1-Q, 1-R, or 1-S of these provisions.

Level within the group to which the title is included.

Type of Capital Instrument or title representing social capital that is included as part of Net Capital.

Amount of the Capital Instrument or title representing social capital, that is recognized in Net Capital in accordance with Article 2 bis 6 of these provisions, in case reference 5 is Fundamental or Basic Non-Fundamental; and in accordance with Article 2 bis 7 of these provisions in case said reference is Supplementary Capital.

Nominal value of the title in Mexican pesos.

Currency used to express the nominal value of the title in Mexican pesos in accordance with the international standard ISO 4217.

Accounting classification of the title that forms part of Net Capital.

Issue date of the title that forms part of Net Capital.

Specify if the title has a maturity or is perpetual.

Maturity date of the title, without considering early payment dates.

Specify if the title includes an early payment clause by the issuer where the right to pay the title early is exercised with prior authorization from the Bank of Mexico.

Date on which the issuer can, for the first time, exercise the right to pay the title early with prior authorization from the Bank of Mexico.

15A

Specify if the early payment clause considers regulatory or tax events.

15B

Specify the liquidation price of the early payment clause.

Dates on which the issuer can, after the date specified in reference 15, exercise the right to pay the title early with prior authorization from the Bank of Mexico.

Specify the type of yield/dividend that will be maintained throughout the term of the title.

Interest rate or index to which the yield/dividend of the title refers.

Specify if the title includes clauses that prohibit the payment of dividends to holders of titles representing social capital when there is a default on the payment of a coupon or dividend on any capital instrument.

Issuer's discretion for the payment of interest or dividends of the title. If the Institution can cancel the payment of yields or dividends at any time, select (Completely discretionary); if it can only cancel it in some situations (Partially discretionary) or if the credit institution cannot cancel the payment (Mandatory).

Specify if the title contains clauses that generate incentives for the issuer to pay early, such as interest increase clauses known as "Step-Up".

Specify if the yields or dividends of the title are accumulative or not.

Specify if the title is convertible or not into ordinary shares of the multiple banking institution or of the Financial Group.

Conditions under which the title is convertible into ordinary shares of the multiple banking institution or of the Financial Group.

Specify if the title converts in its entirety or only a part when the contractual conditions for conversion are satisfied.

Amount per share considered to convert the title into ordinary shares of the multiple banking institution or of the Financial Group in the currency in which said instrument was issued.

Specify if the conversion is mandatory or optional.

Type of shares into which the title converts.

Issuer of the instrument into which the title converts.

Specify if the title has a principal cancellation characteristic.

Conditions under which the title decreases in value.

Specify if once the assumptions of the write-down clause are updated, the title decreases in value in its entirety or only partially.

Specify if once the assumptions of the write-down clause are updated, the instrument decreases in value permanently or temporarily.

Explain the mechanism for temporary write-down.

Most subordinated position to which the capital instrument is subordinated corresponding to the type of instrument in liquidation.

Specify if there are or are not characteristics of the title that do not comply with the conditions established in annexes 1-Q, 1-R and 1-S of these provisions.

Specify the characteristics of the title that do not comply with the conditions established in Annexes 1-Q, 1-R and 1-S of these provisions.

Repealed.

VI.

. . .

VII.

Main indicators associated with the Supplement to Net Capital for Local Systemically Important Multiple-Banking Institutions.

Local Systemically Important Multiple-Banking Institutions must disclose the information indicated in the following table quarterly, including the information from the most recent quarter, as well as that corresponding to the last four quarters.

Likewise, Institutions must present a brief explanation of the most significant changes in the indicators recorded in the last reported quarter and their causes.

Table VII.1

Format for disclosure of the main indicators associated with the Supplement to Net Capital

Reference

ITEM

T-1

T-2

T-3

T-4

Amount of the Supplement to Net Capital referred to in the last paragraph of article 2 Bis 5 of these provisions

Not applicable

Total Risk-Weighted Assets (TRWA) in accordance with the amount registered in row 60 of Table I.1 of this annex

Supplement to Capital as a percentage of TRWA (%)

Not applicable

Total exposures associated with the Leverage Ratio in accordance with row 21 of Table I.1 of Annex 1-O Bis of these provisions

Supplement to Net Capital as a percentage of total exposures associated with the Leverage Ratio (%)

Not applicable

As part of the amount of the Supplement to Net Capital, are there capital instruments that are at the same level of payment seniority (i.e. pari passu), in relation to instruments that statutorily are excluded from being converted into ordinary shares or on whose amount the remission or forgiveness of the debt and its accessories in favor of the Institution would operate in a resolution process?

As part of the amount of the Supplement to Net Capital, are there capital instruments that are at the same level of payment seniority (i.e. pari passu), in relation to instruments that in accordance with these provisions, are excluded from being converted into ordinary shares or on whose amount the remission or forgiveness of the debt and its accessories in favor of the Institution would operate in a resolution process?

In the case that the assumption contained in row 6b is updated, what is the participation (%) of the amount of the capital instruments considered in the supplement to net capital, in relation to the amount of the capital instruments issued that comply with the mentioned payment seniority?

Composition of the Supplement to Net Capital

Institutions must disclose semi-annually table VII.2.1 Format for disclosure of the detail of the composition of the Supplement to Net Capital with accounting figures corresponding to the detail of the composition of the Supplement to Net Capital, which must be accompanied by the qualitative description referred to in table VII.2.2 of this Annex that explains the significant changes over the reported period and the main factors that produced such changes, as well as the applicable resolution strategy, including the method and structure for which resolution measures are applied.

Table VII.2.1

Format for disclosure of the detail of the composition of the Supplement to Net Capital

Amounts

Regulatory capital elements of Supplement to Net Capital and adjustments

Core Capital

Basic Non-Fundamental Capital before adjustments to the Supplement to Net Capital

Basic Non-Fundamental Capital not eligible, as Supplement to Net Capital, issued by the Institution in third-party holding

Other adjustments

Eligible Basic Non-Fundamental Capital Instruments for the Supplement to Net Capital

Supplementary Capital, before Supplement to Net Capital adjustments

Amortized portion of supplementary capital instruments, where remaining maturity > 1 year

Supplementary Capital not eligible, as Supplement to Net Capital issued by the Institution in third-party holding

Other adjustments

Eligible supplementary capital instruments, according to the rules for the Total Loss-Absorbing Capacity Supplement

Supplement to Net Capital arising from regulatory capital

Non-regulatory capital elements of Supplement to Net Capital

External Supplement to Net Capital instruments issued directly by the bank and subordinated to excluded liabilities (4)

External Supplement to Net Capital instruments issued directly by the bank which are not subordinated to excluded liabilities, but which meet all other requirements of the Supplement to Net Capital term sheet

Of which: Eligible amount of Supplement to Net Capital, after applying upper limits.

Not applicable

External Supplement to Net Capital instruments issued by financing vehicles, before January 1, 2022

Not applicable

Eligible ex-ante commitments to recapitalize a Local Systemically Important Institution in resolution

Not applicable

Net Capital Supplement arising from non-regulatory capital instruments before adjustments

Non-regulatory capital elements of Net Capital Supplement: adjustments

Net Capital Supplement before deductions

Deductions of exposures corresponding to eligible accounts for Net Capital Supplement

(not applicable to a Local Systemically Important Multiple Banking Institution with a single point of entry).

Not applicable

Deductions of investments in other eligible Net Capital Supplement liabilities

Other adjustments to Net Capital Supplement

Net Capital Supplement after deductions

Risk-Weighted Assets (RWA) and leverage ratio exposure measure for purposes of Net Capital Supplement

Total Risk-Weighted Assets (RWA) in accordance with the amount recorded in row 60 of Table I.1 of this Annex,

adjusted as permitted under the Net Capital Supplement regime (5)

Total exposures associated with the Leverage Ratio in accordance with row 21 of Table I.1 of Annex 1-O Bis of these

provisions

Net Capital Supplement indicators and supplements

Net Capital Supplement (as a percentage of RWA adjusted as permitted under the Net Capital Supplement regime)

Net Capital Supplement (as a percentage of leverage exposure)

Core Capital (as a percentage of RWA) available after meeting the minimum capital and Net Capital Supplement requirements

Bank-specific supplement requirements (Capital Conservation Supplement plus Countercyclical Capital Supplement requirement plus Net Capital Supplement requirements, expressed as a percentage of RWA)

Of which: Capital Conservation Supplement requirement

Of which: Bank-specific Countercyclical Capital Supplement requirement

Of which: Net Capital Supplement requirement

Each dark gray line introduces a new section detailing a certain component of Net Capital Supplement.

The light gray lines with thin border represent the sum of elements of the component.

The light gray lines with thick border show the main component of the Net Capital

Supplement.

Table VII.2.2

Help for filling in information regarding the composition of the Net Capital Supplement

Line Number

Explanation

Core Capital calculated in accordance with Articles 2 Bis 5 and 2 Bis 6 of these provisions.

Non-Core Basic Capital. This line will provide information on Non-Core Capital, calculated in accordance with the

Articles 2 Bis 5 and 2 Bis 6 of these provisions.

Non-Core Basic Capital instruments issued by the Institution held by third parties that are not eligible as

Net Capital Supplement.

Other elements of Non-Core Basic Capital that are not eligible as Net Capital Supplement.

Non-Core Basic Capital instruments in accordance with the last paragraph of Article 2 Bis 5 of these provisions, to be

calculated as line 2 minus lines 3 and 4.

Complementary capital, calculated based on what is established in Articles 2 Bis 5 and 2 Bis 7 of these provisions.

Amortized portion of Complementary Capital Instruments where the remaining maturity is greater than one year. This line recognizes

that, as long as the remaining term of a complementary capital instrument is greater than the residual maturity requirement of one

year, the total amount may be included in the Total Loss Absorption Supplement, even if the instrument is partially regulatory capital via the requirement to amortize the instrument over five years prior to maturity. Only the amount not recognized in

regulatory capital, which meets all eligibility criteria for the Net Capital Supplement, shall be reported on this line.

Complementary capital instruments issued by the Institution held by third parties that are not eligible for the Net Capital

Supplement. In accordance with the last paragraph of Article 2 Bis 5 and Annexes 1-R and 1-S of these provisions, to meet the

minimum Total Loss Absorption Supplement requirements until December 31, 2021.

Other complementary capital elements that are not eligible as Net Capital Supplement.

Eligible complementary capital instruments for Net Capital Supplement in accordance with the last paragraph of Article 2 Bis 5 of the

present provisions, to be calculated as: line 6 - line 7 - line 8 - line 9.

Net Capital Supplement arising from regulatory capital to be calculated as: line 1 + line 5 + line 10.

External instruments of the Net Capital Supplement issued directly by the Institution and excluded subordinated debt. The amount

reported on this line must meet the subordination requirements indicated in Annex 1-R or Annex 1-S of these

provisions.

External instruments issued directly by the Institution that are not subordinated to excluded liabilities, but meet the other requirements

of Annexes 1-R or 1-S of these provisions.

The amount reported in line 13, after the application of the upper limits of 2.5% and 3.5% shown in the penultimate paragraph of

section 11 of the TLAC term sheet

TLAC external instruments issued for financing purposes before January 1, 2022. Amounts issued after January 1,

2022 are not eligible for purposes of Net Capital Supplement and should not be reported here. Not applicable.

Eligible ex-ante commitments to recapitalize a Local Systemically Important Multiple Banking Institution in resolution, subject to

the conditions shown in the second paragraph of section 7 of the TLAC term sheet. Not applicable.

Non-regulatory capital elements of the Net Capital Supplement before adjustments. To be calculated as: line 12 + line 13.

Net Capital Supplement before adjustments. To be calculated as: line 11 + line 17.

Deductions of exposures of the Local Systemically Important Multiple Banking Institution that correspond to eligible accounts for

Net Capital Supplement. All amounts reported on this line must correspond to deductions applied after the

appropriate adjustments agreed upon by the crisis management group (CMG) (following the penultimate paragraph of section 3 of the TLAC term sheet, the CMG must discuss and, where appropriate and consistent with the resolution strategy, agree on the allocation of the

deductions).

Deductions of investments in other own TLAC liabilities, amount to be deducted from TLAC resources. Not applicable

Other adjustments to Net Capital Supplement.

The Net Capital Supplement (as may be the case) after deductions. To be calculated as: line 18 - line 20 - line 21.

RWA of the Institution under the Net Capital Supplement regime.

Total exposures associated with the Leverage Ratio in accordance with row 21 of Table I.1 of Annex 1-O Bis of these provisions

under the Net Capital Supplement regime.

Net Capital Supplement indicator (as a percentage of RWA of the Institution under the Net Capital Supplement regime), for

to be calculated as line 22 divided by line 23.

Net Capital Supplement indicator (as a percentage of Total exposures associated with the Leverage Ratio), for

to be calculated as line 22 divided by line 24.

Core Capital (as a percentage of RWA) available after meeting the minimum capital requirement and Net Capital Supplement

requirement of the Institution. To be calculated as the Core Capital index, minus any equity capital (as a percentage of RWA) used to meet the Core Capital, Basic Capital, and total minimum capital, as well as the

Net Capital Supplement requirement.

Bank-specific supplement requirements (Capital Conservation Supplement plus Countercyclical Capital Supplement

plus requirement for supplement for Local Systemically Important Multiple Banking Institution, expressed as a percentage of

RWA). Calculated as the sum of: i) the Capital Conservation Supplement of the Local Systemically Important Multiple Banking

Institution; the countercyclical supplement requirement specific to the Local Systemically Important Multiple Banking Institution;

and iii) the Net Capital Supplement requirements.

The amount in line 28 (expressed as a percentage of RWA) that relates to the Capital Conservation Supplement), in accordance

with the level of Local Systemic Importance.

The amount in line 28 (expressed as a percentage of RWA) that relates to the specific Countercyclical Capital Supplement requirement of the Local Systemically Important Multiple Banking Institution).

The amount in line 28 (expressed as a percentage of RWA) that relates to the requirement for greater loss absorption.

Regarding regulatory adjustments, Institutions are requested to report capital deductions or Net Capital Supplement as

positive numbers and additions to capital or Net Capital Supplement as negative numbers.

TRANSITORY

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

SECOND.- Institutions shall disseminate the information established in Annex 1-O in accordance with the modifications

contained in this normative instrument, starting from 2026, with figures as of the close of the first quarter of that year.

Respectfully

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

Signature.

This text can be consulted at: http://www.bis.org/publ/bcbs221_es.pdf

This information corresponds to the minimum requirement known as Total Loss-Absorbing Capacity in accordance with the Total Loss-absorbing Capacity (Net Capital Supplement) Term Sheet issued by the Financial Stability Board.

The numerical reference coincides with the reference of the international disclosure format on the definition of capital contained in the document

Capital Composition Disclosure Requirements published by the Basel Committee on Banking Supervision in June 2012. Additionally,

when reference is made to the definitions or terms indicated in this Annex, the following shall be understood:

International Format

Provisions

Abbreviation

Total Capital

Net Capital

Tier 1

Basic Capital

Common Equity Tier 1

Core Capital

Additional Tier 1

Non-Core Basic Capital

NCC

Tier 2 Capital

Complementary Capital

CompC

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