Resolution modifying the General Provisions applicable to credit institutions (reforming, adding and repealing provisions of Articles 1 and 2 Bis 6)

DOF: 26/03/2026

RESOLUTION modifying the General Provisions applicable to credit institutions (reforming, adding and repealing various provisions of Articles 1 and 2 Bis 6).

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

by its

Board of Directors

and hearing

the opinion of

the Bank of Mexico,

based on

the provisions of

Articles 50;

96 Bis,

first paragraph and

98 Bis

of the Credit Institutions Law,

as well as

Articles 4,

sections II,

IV,

XXXVI and XXXVIII,

and 16,

sections I

and VI

of the Law of the

National Banking and Securities Commission,

and

CONSIDERING

That,

the Credit Institutions Law empowers the

National Banking and Securities Commission

to, with the approval of its Board of Directors

and prior opinion of the Bank of Mexico,

issue general provisions

regarding the integration of the

Net Capital of credit institutions,

including the determination of

the items that must be deducted from said capital;

That,

in this regard, the "General Provisions

applicable to credit institutions"

establish that contributions for future

capital increases must be considered

as part of the Fundamental Capital of

credit institutions;

however, no deadline is provided for

multiple banking institutions to formalize

such contributions, so it is necessary to incorporate a deadline;

as well as to clarify that credit institutions must comply with the requirements contained in

Financial Information Standard C-11 "Accounting Capital",

and

That,

in order to provide greater legal certainty to

credit institutions, it is necessary to eliminate within

the concepts deducted from Net Capital

those referring to

credits and other operations carried out

in contravention of the applicable provisions, so it has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO CREDIT INSTITUTIONS

SINGLE.-

Articles 1, section XXIX, second paragraph;

2 Bis 6, first paragraph, section I,

subsections a), numeral 2,

i), first and second paragraphs and t), are REFORMED;

subsection m) is REPEALED from Article 2 Bis 6, first paragraph, section I;

and a second paragraph is ADDED to Article 2 Bis 6, section I, of the "General Provisions applicable to credit institutions",

published in the Official Journal of the Federation on December 2, 2005

and modified through various resolutions published in the aforementioned official medium,

to read as follows:

" Article 1.-

.

.

.

I.

a

XXVIII.

.

.

.

XXIX.

.

.

.

a)

to c)

.

.

.

Institutions, when classifying a specific credit as Consumer, Mortgage Housing or Commercial, will apply suppletorily criterion D-1 "Statement of Financial Position" of series D of the Accounting Criteria.

.

.

.

XXIX Bis.

to CXCVII.

.

.

. "

" Article 2 Bis 6.-

.

.

.

I.

.

.

.

a)

.

.

.

.

.

.

2. Contributions for future capital increases that meet the requirements contained in NIF C-11 "Accounting Capital" or the one that replaces or modifies it.

In the case of multiple banking institutions, they will be considered as Fundamental Capital, provided that a period greater than twelve months has not elapsed since said contributions were agreed upon by the shareholders' assembly.

Without prejudice to the foregoing, in the case that a multiple banking institution requests the Commission to modify its corporate statutes as a consequence of the capitalization of contributions for future capital increases within the twelve-month period indicated in the previous paragraph, the Commission may determine discretely, in those cases where said period has concluded and the referred capitalization process continues, whether said contributions will continue integrating part of the Fundamental Capital, for an additional period of 6 months.

to 8.

.

.

.

LESS:

b)

to h)

.

.

.

i) Investments in shares, other than fixed capital, of investment funds both of capital and of hedging, to which the treatment provided for in the following two paragraphs will be given.

In the case of investment funds both of capital and of hedging that are not listed on the Stock Exchanges, the fund's portfolio will be disaggregated into its various individual positions, considering the participation that the Institution has in said investment funds.

The part of the investment fund invested in debt instruments will be calculated in accordance with the provisions of section V of Article 2 Bis 22 of these provisions.

.

.

.

.

.

.

j)

to l)

.

.

.

m) Repealed.

n)

to s)

.

.

.

t) The amount exceeding 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 the previous subsection a), the amount of the sum of the concepts referred to in subsections b) to r) of this article.

The amount corresponding to the concepts referred to in the previous subsections b) to t) that are subtracted to determine Fundamental Capital, shall not be considered for purposes of risk weighting of the groups contained in Section B, of the Second Section, of Chapter III, of Title First Bis of these provisions.

II.

. . .

. . . "

TRANSITORY PROVISIONS

FIRST.- This Resolution will enter into force the day following its publication in the Official Journal of the Federation, except as provided in the following Transitory Article.

SECOND.- Multiple banking institutions that, upon the entry into force of this instrument, have contributions for future capital increases, may consider them as part of Fundamental Capital, in accordance with Article 2 Bis 6, section I, subsection a), numeral 2 of these provisions, until December 31, 2027.

Respectfully,

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

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