Resolution modifying the General Provisions applicable to credit institutions (service companies and real estate societies) — SHCP — MX

DOF: 27/02/2024

RESOLUTION modifying the General Provisions applicable to credit institutions (service companies and real estate societies)

A seal with the National Coat of Arms appears at the margin, stating: United Mexican States.- TREASURY.- Ministry of

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

The National Banking and Securities Commission, based on the provisions of articles 88, third paragraph and 98 Bis of the Credit Institutions Law, as well as 4, sections II, XXXVI and XXXVIII, and 16,

section I, of the National Banking and Securities Commission Law, and

CONSIDERING

That, in accordance with article 78 of the General Law for Regulatory Improvement and with the aim of reducing the compliance cost of these provisions, the National Banking and Securities Commission issued the

Resolution modifying the General Provisions applicable to credit institutions,

published in the Official Gazette of the Federation on July 23, 2021, with the objective of incorporating the risk

that credit institutions may incur when granting loans to women into the methodology for estimating

provisionary reserves and credit portfolio classification;

That the Credit Institutions Law, in its article 88, establishes that credit institutions,

with

authorization from the National Banking and Securities Commission, may invest in the share capital representative titles of companies that provide them with complementary or auxiliary services, as well as those

real estate societies that are owners or administrators of real estate properties intended for the

offices of credit institutions;

That the aforementioned legal provision establishes that the companies and societies indicated in the previous

paragraph are subject to inspection and supervision by the National Banking and Securities Commission, for which

purpose said Commission will issue general rules, and

That the General Provisions applicable to credit institutions establish that

service companies and real estate societies must deliver their financial information to this decentralized body,

including their audited basic financial statements; however, no specific deadline is formalized for such

delivery, so it is necessary to incorporate into these provisions the periodicity in the delivery of such financial information, has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS

APPLICABLE TO

CREDIT INSTITUTIONS

SINGLE.- Article 354 Bis 5 of the "General Provisions applicable to

credit institutions", published in the Official Gazette of the Federation on December 2, 2005 and

reformed for the last time by resolution published in the said Gazette on February 9, 2024, is REFORMED, to read as follows:

" Article 354 Bis 5.- For the purposes of the provisions of the preceding Article 354 Bis 3, Service Companies and Real Estate Societies must present to the Commission the following information:

The basic financial statements with figures for March, June and September, within the month immediately

following the month of their issuance, as well as any information requested from them, in the form and

terms established for that purpose;

II.

The audited basic financial statements with figures for the month of December of each year,

including their notes and the opinion issued by the Independent External Auditor within the

natural days following the closing of the fiscal year in question, and

III.

Copy of the service provision contracts between the company or society in question and the

institution or institutions to which they provide their services, when so requested.

. . . "

TRANSITORY

SINGLE.- This Resolution shall enter into force the day following its publication in the Official Gazette

of the Federation.

Respectfully

Mexico City, February 14, 2024. - President of the National Banking and Securities Commission,

Dr. Jesús de la Fuente Rodríguez.- Signature.

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