2026-03-26 | DOF 5783301

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Resolution modifying the General Provisions applicable to credit institutions (reforming, adding, and repealing provisions of Articles 1, 2 Bis 64, and 2 Bis 67)

The National Banking and Securities Commission implements the Basel III Output Floor standard for Mexican credit institutions by amending Articles 1, 2 Bis 64, and 2 Bis 67 of the General Provisions. Institutions authorized to use Internal Ratings-Based models must now calculate their risk-weighted assets for credit risk as the higher value between their internal model results and 72.5% of the risk-weighted assets calculated using the Standardized Approach. The new capital requirements take effect on January 1, 2028, while reporting obligations under the revised Article 2 Bis 67 begin on January 1, 2027.

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DOF: 26/03/2026

RESOLUTION modifying the General Provisions applicable to credit institutions (reforming, adding, and repealing various provisions of Articles 1, 2 Bis 64, and 2 Bis 67)

At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- Treasury.- Ministry of

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

The

National Banking and Securities Commission,

after agreement

of its

Board of Directors,

having heard the opinion

of the Bank of Mexico and on the basis

of what is provided

by articles

50,

paragraphs first,

fraction I,

second

and fifth

and 98 Bis

of the Law of Credit Institutions;

as well

as 4,

fractions II,

XXXVI

and XXXVIII,

and 16,

fractions I

and VI

of the Law of the

National Banking and Securities Commission,

and

CONSIDERING

That,

the Law of Credit Institutions

empowers this

administrative body

to issue general provisions to regulate the capital requirements

that credit institutions

must comply with,

for which they must consider

international banking uses

regarding adequate capitalization of institutions;

That,

the General Provisions

applicable to credit institutions

establish that credit institutions

may request authorization

from this

National Banking and Securities Commission to calculate their capital requirements

for credit risk

through models

based on internal ratings;

That,

the Basel Committee on Banking Supervision

through the regulatory framework

for banks,

Basel III post crisis,

proposed the adoption

of the standard denominated Output

Floor (revised capital floor)

for the calculation

of risk-weighted assets

of banks.

This floor is the

highest value between

the risk-weighted assets

calculated in the

following manner:

(i)

the methods established

and authorized

by the supervisor

under the

Basel framework

(both the standard

methods and those

based on internal models)

and (ii)

the 72.5% of

total risk-weighted assets

calculated using

exclusively the

standard methods.

The foregoing,

for the comparability

of risk-weighted assets

between institutions

that use standard methods

and those that

employ internal models,

and

That,

derived from the

above it is

necessary to update

the current regulatory

framework in order to

ensure the coherence of this

with international standards

and strengthen the

comparability, stability

and sufficiency of the

regulatory capital of the

Mexican banking system,

modifying the treatment

applicable to credit institutions

that opt to determine

their capital requirements

for credit risk

through a model

based on internal ratings,

in order to

incorporate the

Output Floor standard

(revised capital floor),

for which this

Commission has resolved

to issue the

following:

RESOLUTION

MODIFYING THE

GENERAL PROVISIONS

APPLICABLE TO

CREDIT INSTITUTIONS

SINGLE.

  • REFORM

Articles 1,

fraction CXV Bis

and 2 Bis 64;

ADD to

Article 2 Bis

67,

a seventh paragraph,

and REPEAL from

Article 2 Bis 67,

its paragraphs

second, third,

fourth, fifth

and sixth,

of the General Provisions

applicable to credit institutions,

published in the

Official Journal of the

Federations on

December 2, 2005

and its modifications,

to remain as follows:

" Article

1.- . . .

I.

to CXV. . . .

CXV Bis.

Internal ratings-based model:

in singular or plural,

the methods that

authorize the

Commission for the

calculation of the

capital requirements

for credit risk

in accordance with

Section Third

of Chapter III,

of Title First Bis

of these

provisions.

CXV Bis 1.

to CXCVII. . . . "

" Article

2 Bis 64.- The

Institutions shall determine

the capital requirement

for their exposure to credit risk

by adding the

results of the

fractions I, III

and IV following:

I. The

risk-weighted assets

subject to credit risk

calculated through

the Standardized Method

or the Models based on

internal ratings

taking the

highest value between:

(i) the

sum of the

risk-weighted assets

subject to credit risk

of the portfolios

for which there

is no authorization

to use Models based on

internal ratings,

calculated in accordance

with the Standardized Method,

provided for in

Section Second,

Subsections B

and C,

of Chapter III

of Title First Bis

of these

provisions,

and the

risk-weighted assets

subject to credit risk

corresponding to the

portfolios for which

they were authorized

the use of Models based on

internal ratings,

provided for in

Section Third

of Chapter III,

of Title First Bis

of these

provisions

calculated through

said models

and (ii)

The 72.5

percent of the

sum of the

risk-weighted assets

subject to credit risk,

calculated through

the Standardized Method,

corresponding to the

portfolios for which

they were authorized

the use of Models based on

internal ratings,

and the

risk-weighted assets

subject to credit risk

of the portfolios

for which there

is no authorization

to use Models based on

internal ratings,

calculated through

the Standardized Method:

Where:

Risk-weighted assets

subject to credit risk

calculated by

the Standardized Method

or by Models based on

internal ratings.

Risk-weighted assets

subject to credit risk

of the portfolios

for which there

is no authorization

to use Models based on

internal ratings,

calculated through

the Standardized Method.

Risk-weighted assets

subject to credit risk

of the portfolios

authorized to

use Models based on

internal ratings

calculated with

said models.

Risk-weighted assets

subject to credit risk

of the portfolios

authorized to

use Models based on

internal ratings

calculated through

the Standardized Method.

The Institutions

that have the

authorization of Models based on

internal ratings

for their Credit Portfolio,

and have not

concluded the

authorization process

to use the

Internal Methodology

of reserves based on

NIF C-16,

in terms of

Chapter V Bis 1

of Title Second

of these

provisions,

for the calculation of

, shall

adhere to the

General Standard Methodology

provided for in

Chapter V Bis,

of Title Second,

of these

provisions

for the calculation

of reserves.

The RWA shall

be multiplied by

8 percent

in order to

obtain the

corresponding capital

requirement for

this fraction.

II. The

capital requirement

for the

participation of the

Institution in

securitization schemes

of financial assets,

in accordance with

Section Second,

Subsection F,

of Chapter III

of this

Title.

III. The

capital requirement

for credit valuation

adjustment and for

exposure to the

default fund in

clearing houses,

in accordance with

Section Fourth,

of Chapter III

of this

Title. "

" Article

2 Bis 67.-

. . .

Repealed.

Repealed.

Repealed.

Repealed.

Repealed.

The Institutions

in accordance with

the current authorization

of their Model based on

internal ratings shall

inform the

Commission of the

capital requirement

for credit risk

estimated from

the calculated in

accordance with

what is established

in Article 2 Bis 64;

the capital requirement

for credit risk

calculated with

and the capital requirement

for credit risk

estimated with

the

, when

corresponding, through

the subreports C-0433

or H-0494 of the

Regulatory Report of

Series R04

denominated " Credit

Portfolio " ,

as applicable,

in accordance with

what is established

in Annex 36

of these

Provisions. "

TRANSITORY

PROVISIONS

FIRST.

  • The

present Resolution

shall enter into force

on the day

following its

publication in the

Official Journal of the

Federations,

except for what

is provided in

the following

Transitory Article.

SECOND.

  • The

Institutions shall

adhere to the

limits established

in the

present Resolution

from

January 1, 2028.

THIRD.

  • The

Institutions shall

adhere to what

is provided in

Article 2 Bis 67,

last paragraph,

through the

Regulatory Report of

Series R04

Credit Portfolio,

from

January 1, 2027.

Respectfully

Mexico City,

March 18, 2026.

  • President of the

National Banking and

Securities Commission

, Ángel

Cabrera Mendoza

.- Rubric.

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