Resolution modifying the General Provisions applicable to credit institutions regarding characteristics and conditions for bank deposits and payment instruments

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DOF: 02/07/2026

RESOLUTION modifying the General Provisions applicable to credit institutions (characteristics and conditions that bank money deposits, as well as values and payment instruments easily convertible to cash, must meet).

A seal with the National Coat of Arms appears on the margin, which reads: United Mexican States.- Treasury.- Ministry of Treasury and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, with the prior approval of its Board of Directors, having heard the opinion of the Bank of Mexico and based on the provisions of articles 50, first and fifth paragraphs, and 98 Bis of the Credit Institutions Law, as well as 4, fractions II, IV, XXXVI and XXXVIII, and 16, fractions I and VI of the National Banking and Securities Commission Law, 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 through which the capital requirements applicable to credit institutions are established, with the objective of safeguarding financial stability, maintaining the solvency of said institutions, as well as protecting the interests of the saving public;

That, in this sense, Annex 24 of the "General Provisions applicable to credit institutions" establishes the requirements that real guarantees and other assimilable instruments must meet to be considered in the determination of the capital requirement for credit risk, as well as in the classification of the commercial and consumer credit portfolio;

That, as a result of the above, it is necessary to specify the characteristics and conditions that bank money deposits, as well as values and payment instruments easily convertible to cash, must meet, in order to be considered as admissible real guarantees and, consequently, considered for the reduction of the capital requirement for credit risk, and

That, with the purpose of strengthening operational efficiency and flexibility in the application of the aforementioned Provisions, the criterion relative to the characteristics that bank money deposits constituted as guarantee must have is modified, in order for these to be made by a person other than the borrower, provided that the conditions established in Annex 24 of the Provisions are met, therefore, it has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO

CREDIT INSTITUTIONS

SINGLE.- Articles 2 Bis 12, first paragraph, fraction I; 2 Bis 33, first paragraph, fractions I, first and second paragraphs and II; 2 Bis 35, first paragraph, fraction III, first paragraph, subsection c), numeral 1 and 120, fifth paragraph; are REFORMED; and Annexes 1-F and 24 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 of dissemination, are SUBSTITUTED, to read as follows:

" Article 2 Bis 12.-

. . .

I.

Cash and minted gold.

II. to VII.

. . .

. . . "

" Article 2 Bis 33.-

. . .

I.

In the simple method, the instruments indicated in numerals 1 to 12 of subsection a), fraction II of Annex 24 of these provisions.

For the purposes of the foregoing, values and credits guaranteed totally or partially with the instruments indicated in numeral 11 of subsection a), fraction II of Annex 24 of these provisions, shall be computed as follows:

a) and b)

. . .

II.

In the integral method, only the instruments referred to in the previous fraction I, as well as those indicated in numerals 13 and 14 of subsection a), fraction II of Annex 24 of these provisions.

. . . "

" Article 2 Bis 35 .- . . .

I. and II.

. . .

III.

. . .

a) and b)

. . .

c)

. . .

The guarantee consists of cash, its equivalents or assimilables as established in fraction II, subsection a), numeral 1, of Annex 24 of these provisions, deposited in the creditor Institution itself; as well as those equivalents or assimilables indicated in fraction II, subsection a), numeral 1, sub-numerals 1.2 and 1.3, of Annex 24 of these provisions that are in custody or in a similar contract in an Institution other than the creditor in such a way that the contract of said operation guarantees the separation of the equivalents or assimilables to cash that constitute the guarantee with respect to the assets of the Institution other than the creditor, even in the event of resolution or bankruptcy of the latter Institution, or

. . .

. . .

"

" Article 120.-

. . .

I. and II.

. . .

. . .

. . .

. . .

Institutions, for the purpose of calculating the Loss Severity, may in no case simultaneously take personal guarantees in Step Coverage and Measure or First Loss Schemes and real guarantees from the same guarantor. Likewise, multiple banking institutions may not recognize guarantees granted by Relevant Related Persons, unless they are the real guarantees indicated in numerals 1 to 5 of subsection a), fraction II of Annex 24 or in Annex 1-P, and in both cases, comply with the requirements established in the aforementioned Annex 24 of these provisions.

. . . "

" ANNEX 1-F

STANDARD ADJUSTMENT FACTORS FOR REAL GUARANTEES

AND POSITIONS IN THE INTEGRAL TECHNIQUE

The following adjustment factors are expressed in percentages, assuming a daily valuation of the asset at market prices, daily margin replenishment, and a holding period of 10 business days:

Adjustment Factors and Instruments and Assets

Instruments and Assets

Adjustment Factors

Risk Degree

ANNEX 1-B

Remaining Maturity

Sovereigns

%

Other Issuers

%

1

Less than or equal to 1 year

0.5

1

From 1 to 5 years

2

4

Greater than 5 years

4

8

2, 3

Includes unqualified bank

values

Less than or equal to 1 year

1

2

From 1 to 5 years

3

6

Greater than 5 years

6

12

4

All

15

Shares and convertible titles included in main indices

15

Other quoted values and convertible titles in

recognized markets.

Values with risk degrees 5 or 6.

25

Investment Funds

The applicable adjustment factor will be the highest presented by the instruments in which the Fund is allowed to invest.

Minted gold

20

Cash, its equivalents or assimilables

0

"

" ANNEX 24

REQUIREMENTS THAT REAL GUARANTEES AND OTHER ASSIMILABLE INSTRUMENTS

MUST MEET, IN ORDER

TO BE CONSIDERED BY INSTITUTIONS FOR THE PURPOSES OF THE

DETERMINATION OF THE

CAPITAL REQUIREMENT FOR CREDIT RISK AND OF THE

CLASSIFICATION OF THE COMMERCIAL AND CONSUMER CREDIT PORTFOLIO

I.

Institutions, in order to use real guarantees for risk coverage purposes according to what is established in Section E of Section Second, of Chapter III of Title First Bis of these provisions, for the purposes of the classification and constitution of reserves for consumer credit portfolio as referred to in Section First of Chapter V Bis, of Title Second of these provisions, as well as the commercial credit portfolio as referred to in Section Third of Chapter V Bis, of Title Second of these provisions, must have available to the Commission evidence that proves the following:

a)

The signing of contracts or other instruments documenting the constitution of the guarantees, in which the causes of default that generate the Institution's right to execute said guarantees are stated.

b)

In the case of Movable Guarantees provided for in article 32 bis 1 of the Commerce Code, the consultation or, in its case, the certification obtained from the Unified Registry of Movable Guarantees and, regarding deposit certificates and pledge bonds, the consultation or, in its case, the certification obtained from the Unified Registry of Certificates, Warehouses and Merchandise known by its acronym "RUCAM", as referred to in article 22 Bis 6 of the General Law of Organizations and Auxiliary Credit Activities, in order that with the information derived from said consultations or certifications, it is verified that the Movable Guarantee in question is not previously registered in the Unified Registry of Movable Guarantees, nor covered by deposit certificates and pledge bonds registered in the RUCAM.

Regarding pledge bonds, Institutions must have evidence that they complied with what is established in article 236 of the General Law of Titles and Credit Operations. In the event that Institutions take endorsed deposit certificates as guarantee, they must notify the general deposit warehouses of such situation and have evidence thereof.

c)

The adoption of necessary measures to ensure the conservation of the goods subject to the guarantees, which include their registration in the Public Property Registry corresponding; in the case of Movable Guarantees provided for in article 32 bis 1 of the Commerce Code, registration in the Unified Registry of Movable Guarantees and in the case of participations in federal revenues, federal contributions and other own revenues of states and municipalities, in the Unified Registry of Obligations and Debentures Local and in the Registry of Obligations and Debentures of Federal Entities and Municipalities of the Ministry, as well as those necessary to exercise the right to compensation based on the transfer of ownership of the real guarantees.

Institutions that take deposit certificates and pledge bonds must exercise the right consigned in the second paragraph of article 22 Bis 6 of the General Law of Organizations and Auxiliary Credit Activities and have the certification of the electronic file of the deposit certificate obtained in the RUCAM in which it is stated that the corresponding annotations of the taking of the referred deposit certificates and pledge bonds were made.

d)

The existence of risk management processes duly approved by the competent bodies in the Institution that, in addition to what is provided by Chapter IV of Title Second of these provisions, explicitly consider the legal, operational, liquidity and market risks derived from the use of real guarantees. Said processes must comply with the requirements indicated in section VI of this annex.

e)

The incorporation in credit policies and manuals derived from them, of guidelines and procedures for the general administration of real guarantees and of elements to decrease reserve requirements specifically. Regarding this, Institutions must have policies approved by the competent bodies to ensure that:

A frequent valuation of real guarantees is carried out, as indicated in section VI of this annex, including tests and scenario analyses under unusual or extreme market conditions.

They have updated information regarding the situation, location and state of the received real guarantees, as well as potential liquidation problems.

There is diversification of risks with respect to real guarantees.

Correct administration of the guarantees is carried out, in order that, if applicable, differences between the expiration or expiry date of the guarantee and the validity of the Credit Risk Subject Operation are contemplated.

The identification, monitoring and attention of risks derived from external factors, which could affect the ability of real guarantees to face credit risk (for example, liquidity behavior in the real guarantee market) is carried out.

Authorities and the public know the policies related to the management and administration of risks, derived from the use of real guarantees as coverage of credit risk.

f)

The establishment, documentation and approval by the competent bodies in the Institution of methods and internal controls that ensure:

That the granted real guarantees are not values issued by the same Common Risk Group to which the borrower belongs.

The observance of the conditions and terms established in the contracts, as well as identifying any default by the counterparty and, consequently, being able to request the execution of the real guarantees. For the purposes of the foregoing, the default event defined in the contracts must at least meet the conditions established in Article 2 Bis 68 of these provisions.

The taking of necessary measures to ensure the separation of real guarantees with respect to other assets when the real guarantee is under the custody of a third party or the borrower itself.

II.

Real guarantees or other assimilable instruments to be admissible must correspond to one of the following types:

a)

Financial Guarantees:

Cash, its equivalents or assimilables, which include:

1.1

Bank money deposits, provided for in article 46, fraction I, of the Law; except for term deposits of its subsection d).

1.2

Certificates of bank money deposits for term of article 46, fraction I, subsection d) of the Law or promissory notes with yield payable at maturity.

1.3

Values issued by the creditor Institution that are short-term, highly liquid, easily convertible to cash, and subject to insignificant risks of changes in their value.

Minted gold.

Deposits, values and credits under the Bank of Mexico.

Values issued or guaranteed by the Federal Government.

Values, titles and documents, under the IPAB, as well as obligations guaranteed by this Institute.

Debt instruments issued by sovereign States or by their central banks that have a credit rating issued by a recognized Rating Institution, equal to or better than risk degree 3 of Annex 1-B of these provisions.

Debt instruments issued by Institutions, brokerage houses and other entities that have a credit rating issued by a recognized Rating Institution, equal to or better than risk degree 3 of Annex 1-B of these provisions.

Short-term debt instruments that have a credit rating issued by a recognized Rating Institution, equal to or better than risk degree 3 of Annex 1-B of these provisions.

Debt instruments issued by Institutions that lack a credit rating issued by a recognized Rating Institution, provided that they comply with all of the following points:

i)

The instruments trade on a recognized market in accordance with applicable provisions and are classified as senior debt.

ii)

All rated issuances of the same seniority made by the issuing Institution enjoy a credit rating issued by a recognized Rating Institution of at least risk degree 3 of Annex 1-B of these provisions.

iii)

The Institution holding the values as real guarantees does not possess information indicating that the issuance corresponds to a rating lower than risk degree 3 of Annex 1-B of these provisions.

Share titles that are part of an Index of a Stock Exchange in Mexico or of main indices of other exchanges, as well as subordinated obligations convertible into such titles.

Values and credits guaranteed with the instruments related to the operations indicated in numerals 1, 3 and 5, of this subsection II, as well as in fractions II and III of Article 46 of the Law, provided that the guarantee is constituted with liabilities under the Institution itself regardless of their term, the latter cannot be withdrawn on a date prior to the maturity of the Operation they are guaranteeing and it is agreed that the resources corresponding to said liabilities will be applied to the payment of the Operation itself in case of default.

Investments in investment funds that trade daily and whose investment assets are limited to the instruments indicated in numerals 1 to 11 above.

Share titles and subordinated obligations convertible into such titles that trade on the Mexican Stock Exchange or other recognized Exchanges.

Investments in investment funds whose investment assets include the instruments indicated in numeral 12 above.

The financial guarantees referred to in this subsection a), while the Credit Risk Subject Operation subsists, must comply with the following to be admissible:

Adjust their value when subject to exchange rate risk.

Be free of any encumbrance or restriction that limits or prevents their execution.

Not be subject to disposal by the debtor, nor by third parties other than the creditor Institution.

b)

Non-Financial Guarantees and assimilable instruments:

Commercial or residential real estate that meet the following requirements:

i)

That the value of the guarantee does not depend on the economic situation of the borrower, including those goods granted in lease regarding which there is no purchase option at the end of the contract validity.

ii)

That the guarantee is considered in an amount that does not exceed the current fair value at which the property could be sold through a private contract between a seller and a buyer.

When institutions request authorization to use Internal Methodologies, the guarantees referred to in this subsection b) will only be admissible to constitute the reserves of the Commercial Credit Portfolio and calculate the capital requirements for credit risk subject operations to which fractions I, II and III of Article 2 Bis 69 of these provisions refer, provided that they comply with the requirements established in this subsection.

Movable goods or other guarantees provided for in article 32 bis 1 of the Commerce Code, registered in the Unified Registry of Movable Guarantees, including those goods granted in lease, regarding which there is no purchase option at the end of the contract validity. The guarantee must be considered in an amount that does not exceed the current fair value at which the good could be sold through a private contract between a seller and a buyer.

The guarantees provided for in article 32 bis 1 of the Commerce Code may not be previously registered in the Unified Registry of Movable Guarantees or covered by deposit certificates and pledge bonds issued by general deposit warehouses and registered in the RUCAM.

Receivable and fiduciary rights, understood as such securities whose liquidation must be carried out through the flows derived from the underlying assets, regarding which the Institution must have ownership and disposal of the cash flows derived from the receivable rights, in any foreseeable circumstance.

Self-liquidating debts arising from the sale of goods or services linked to commercial operations are included within this concept, as well as amounts of any nature owed by buyers, suppliers, the Federal or Local Public Administration, state productive companies, as well as other independent third parties not related to the sale of goods or services linked to a commercial operation. Admissible receivable and fiduciary rights do not include those related to securitizations, sub-participations or credit derivatives.

When the debtor makes payments directly to the assignor of the receivable rights, trust or collection administrator, the Institution must periodically verify that these payments are forwarded to the Institution within the terms included in the contract.

Participations in federal revenues or Federal Contributions or both, which correspond to the federal entities or municipalities, which may be granted through:

i)

Guarantee or administration trust or both.

ii)

Irrevocable instructions or guarantee mandate contracts, or both.

Own revenues corresponding to the federal entities or municipalities, which may be granted through:

i)

Guarantee or administration trust or both.

ii)

Irrevocable instructions or guarantee mandate contracts or both.

Deposit certificates and pledge bonds registered in the RUCAM, provided that the Institution notifies the general deposit warehouse issuer of said titles, that these were taken by the Institution as guarantee and has the certification of the electronic file of the deposit certificate obtained from the RUCAM in which it is stated that the corresponding annotations of the taking in guarantee of the referred certificates and pledge bonds by the Institution were made.

For the purposes of what is provided by this annex, other assimilable instruments will be understood as those provided for in subsections i) and ii) of numeral 4 and i) and ii) of numeral 5, of this subsection II.

III.

The guarantees and assimilable instruments referred to in subsection II above, to guarantee their legal certainty must at least:

a)

Be duly constituted in favor of the Institution in question.

In the case of participations in federal revenues, federal contributions and other own revenues of the States and Municipalities they must:

i)

Have authorization from the local legislatures, in accordance with what is established in the corresponding local debt laws.

ii)

Prove that the Institution has rights as trustee in first place of the guarantee or administration trust or both referred to in numerals 4 and 5 of subsection b) of fraction II of this annex.

iii)

Be registered in the Unified Public Registry, in accordance with Chapter VI of Title Third of the Financial Discipline Law of the Federal Entities and Municipalities, as referred to in the first paragraph of article 9° of the Fiscal Coordination Law.

iv)

Be registered in the Registry of Obligations and Debentures of Federal Entities and Municipalities of the Ministry.

v)

Have clear mechanisms for channeling resources in favor of the Institutions for the

payment of financing, such as: current irrevocable instruction letter to the Treasury of the Federation, or through trusts or other structured arrangements.

vi)

Institutions must have the opinion of an independent specialized legal firm or that of the Institution's own legal area, regarding the validity of the backing of participations and contributions in federal revenues based on the documents supporting the obligations of the state or municipality with the bank.

vii)

Institutions must have the opinion of an independent specialized legal firm or that of the Institution's own legal area, in the case of credits guaranteed with own revenues, regarding the validity of the backing of said revenues.

In the case of real estate, they must:

i)

Be legally enforceable in all relevant jurisdictions and be duly constituted.

ii)

Be registered in the Public Property and Commerce Registry of the relevant jurisdiction.

iii)

Have agreements or clauses that document the guarantees and allow the Institution to execute them.

In the case of receivables and fiduciary rights, the legal documents or instruments in which they are recorded must:

i)

Ensure the enforceability of their yields.

ii)

Be binding on all parties and legally enforceable in all relevant jurisdictions. Institutions must monitor compliance with their terms, for which they must have the necessary mechanisms to allow such verification.

iii)

Establish certain and clearly defined procedures that allow the rapid collection of cash flows generated by the guarantee. In all cases, the procedures available to Institutions must guarantee compliance with all relevant legal conditions for declaring the client's default and the rapid adjudication of the guarantee. Furthermore, the legal documents or instruments recording the guarantees must provide for the possibility of selling or assigning the receivables to third parties without the prior consent of the debtors in cases where there are financial difficulties or default by the grantor.

In the case of cash, its equivalents, or assimilable items indicated in fraction II, subsection a), numeral 1, subnumerals 1.1, 1.2, and 1.3, of this annex, individually or collectively, may be considered financial guarantees, provided they are constituted by the counterparty or by a third party on behalf of the counterparty and meet, as applicable, the following conditions:

i.

Regarding money bank deposits, from fraction II, subsection a), numeral 1, subnumeral 1.1 of this annex, which are deposited in the Institution itself or in an Institution different from the creditor, and there is an irrevocable and unconditional instruction or mandate that allows applying to the creditor Institution resources up to the amount corresponding to the covered part of the Credit Risk-Subject Operation;

ii.

Regarding certificates of time money bank deposits or promissory notes with yield payable at maturity from fraction II, subsection a), numeral 1, subnumeral 1.2 of this annex, and short-term, high-liquidity, easily convertible into cash securities, and subject to insignificant exchange rate value risks issued by the creditor Institution, from fraction II, subsection a), numeral 1, subnumeral 1.3 of this annex, which are in the Institution itself or in an Institution different from the creditor, that there is an irrevocable and unconditional instruction or mandate that allows applying to the creditor Institution said instruments up to the amount corresponding to the covered part of the Credit Risk-Subject Operation up to the amount corresponding to the covered part of the Credit Risk-Subject Operation.

The part of the Credit Risk-Subject Operation covered by money bank deposits, certificates of time money bank deposits, promissory notes with yield payable at maturity, or the securities referred to in the previous paragraph in an Institution different from the creditor, must be weighted according to the credit risk of the Institution different from the creditor. The above in this paragraph will not be applicable when said Institution different from the creditor has a custody contract or similar contract that guarantees the separation of the instruments, indicated in fraction II, subsection a), numeral 1, subnumerals 1.2 and 1.3 of this annex, from its assets even in case of resolution or bankruptcy.

In the case of the instruments indicated in fraction II, subsection a), numeral 1, of this annex, it must be provided in the contracts or other instruments documenting the constitution of said guarantees that, in case of default of the Credit Risk-Subject Operation by the debtor, there are no legal or operational restrictions for money bank deposits to be liquidated, and certificates of time money bank deposits, promissory notes with yield payable at maturity, or securities issued by the creditor Institution to be executed, within a period not exceeding 7 days.

b)

Be free of encumbrances with third parties, or otherwise the institution must appear first in the order of payment, considering for such effect the capacity of the guarantee.

c)

Be easy to realize.

IV.

In the administration of movable and immovable property, Institutions must document, in their corresponding manuals duly approved by the competent bodies within the Institutions, clearly the characteristics they must meet to be accepted as real guarantees and the policies for their administration; ensure that the goods accepted as guarantee are insured in favor of the Institution in case of damage or defects and carry out continuous monitoring of their value and the existence and degree of any preferential right over the property.

V.

In the risk administration of the guarantees referred to in the previous section II, Institutions must:

a)

For the case of real estate, have a documentary report evidencing their real existence and current physical state, as well as monitoring the existence and degree of any preferential right over the property. As well as precise policies to follow up on the update of their value and physical state during the life of the Credit Risk-Subject Operation, in terms of fraction VI of this annex.

b)

For the case of receivables and fiduciary rights:

Have a clear process to determine the credit risk of the receivables. Said process must, among other aspects, include the analysis of the grantor's business and the economic sector in which it operates, considering the effects of the economic cycle, as well as the type of clients with which it negotiates. In case they use information provided by the grantor to evaluate the credit risk of the clients, Institutions must examine the grantor's credit history to corroborate its solidity and credibility.

Ensure that the margin between the value of the position and the value of the receivables must reflect all timely factors including the cost of adjudication, the degree of concentration of receivables from a single grantor, and the concentration risk with respect to the total positions of the Institution.

Carry out a continuous and adequate monitoring process for each type of risk, whether immediate or contingent, attributable to the guarantee used as coverage. This process must include reports on age, control of commercial documents, certificates of the debt base, frequent audits of the guarantee, account confirmation, control of income from credited accounts, dilution analysis, and periodic financial analysis of both the grantor and the issuers of the receivables, especially in the case that the guarantee is formed by a reduced number of high-value receivables. Furthermore, they must observe the concentration limits that the Institution establishes for its guarantees in receivables, as well as the agreements related to the loan in question.

Ensure that the receivables pledged by a grantor must be diversified. In case such rights depend predominantly on the credit quality of the guarantor, the corresponding risks must be taken into consideration when establishing margins for the set of guarantees. Receivables from persons related to the grantor, including subsidiaries and employees, will not be recognized as risk coverages.

Have a documented collection process for receivables in situations of difficulty, including the necessary services to carry it out, even if the collection work is usually carried out by the grantor.

VI.

Appraisals must be carried out in accordance with what is established in the regulation issued by the Commission on the matter and must be updated according to the policies of the Institution in question, which must be approved by the corresponding competent body within the Institution.

Regarding commercial real estate, they must be appraised:

a)

For credits whose PI is or has been greater than 15% in the last twenty-four months, an appraisal must be obtained at least every two years or with greater frequency when market conditions are unstable in the judgment of the Commission.

If as a result of the application of value estimates of the goods, goods are identified whose value has decreased and require new valuations, the appraisal must be updated.

b)

When available information suggests that its value may have been significantly reduced, with respect to general market prices or when a default occurs.

VII.

Goods granted under financial leasing may be recognized receiving the same treatment as admissible real guarantees when Institutions are not subject to residual value risk, which consists of the exposure of Institutions to a potential loss derived from the fall of the fair value of the asset below its estimated residual value at the beginning of the lease. Institutions must meet the minimum requirements for the type of admissible real guarantee in question and, in addition, must observe the following criteria:

a)

The lessor must carry out adequate risk administration in accordance with the location of the asset, its use, its age, and its expected life cycle.

b)

The lessor must have ownership of the asset, as well as the capacity to exercise its rights as owner in a timely manner.

c)

The difference between the depreciation rate of the fixed asset and the amortization rate included in the lease payments must not be significant, in order to avoid overestimating the credit risk coverage attributed to the leased assets.

TRANSITIONAL PROVISIONS

FIRST. - This Resolution will enter into force the day after its publication in the Official Gazette of the Federation.

SECOND. - Institutions will have six months, subsequent to the entry into force, to modify their credit policies and manuals derived from them, as well as the guidelines and procedures for the administration of real guarantees to what is established in this Resolution.

THIRD. - Institutions will have one year subsequent to the entry into force of this Resolution to adjust to it the admitted guarantees for the purposes of risk coverage in accordance with what is established in Section E of the Second Section, of Chapter III of Title First Bis of these provisions, for the purposes of the qualification and constitution of reserves for consumer credit portfolio loans referred to in the First Section of Chapter V Bis, of Title Second of these provisions, as well as the commercial credit portfolio referred to in the Third Section of Chapter V Bis, of Title Second of these provisions, constituted prior to the entry into force of this Resolution.

Respectfully,

Mexico City, June 22, 2026.- President of the National Banking and Securities Commission, Ángel Cabrera Mendoza.- Signature.

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