Regulatory Alerts2026-03-26 | DOF 5783302Added · Updated
Resolution modifying the General Provisions applicable to credit institutions (reforming, adding and repealing provisions of Articles 1 and 2 Bis 6)
The resolution amends the General Provisions applicable to credit institutions by introducing a twelve-month deadline for multiple banking institutions to formalize contributions for future capital increases as part of their Fundamental Capital, subject to compliance with NIF C-11 requirements. It repeals the deduction of credits and operations conducted in violation of applicable provisions from Net Capital and updates accounting classification criteria for credit portfolios. Existing contributions for future capital increases are permitted to remain in Fundamental Capital until December 31, 2027, and the resolution enters into force the day following its publication in the Official Journal of the Federation.