Resolution modifying the General Provisions applicable to credit institutions (special accounting criteria and special accounting records) — SHCP — MX

DOF: 01/07/2026

RESOLUTION modifying the General Provisions applicable to credit institutions (special accounting criteria and special accounting records)

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, based on what is established in articles 96 Bis, first paragraph; 97, first paragraph; 98 Bis; 99, first paragraph and 101, first and second paragraphs of the Credit Institutions Law; 19, fractions XIV and XV and 24 of the National Law to Eliminate Bureaucratic Procedures; as well as 4, fractions II, III, V, XXXVI and XXXVIII; 14; 16, fractions I and XVII of the Law of the National Banking and Securities Commission, and

CONSIDERING

That, on July 24, 2025, the "Resolution modifying the General Provisions applicable to credit institutions" was published in the Official Gazette of the Federation, through which adjustments were made to the regulations regarding special accounting criteria and special accounting records, with the objective of providing legal certainty regarding the natural phenomena that trigger the assumption for their authorization and the requirements that must be met to demonstrate the adverse impact on the solvency or liquidity of the institutions and, if applicable, on the stability of the financial system as a whole, or when such financial entities are carrying out financial cleanup or corporate restructuring processes, and

That, in compliance with what is established in the "General Agreement establishing actions for simplification and administrative improvement for procedures carried out before the National Banking and Securities Commission" published in the Official Gazette of the Federation on December 31, 2025, as well as article 24, second paragraph of the National Law to Eliminate Bureaucratic Procedures, it is necessary to modify the "General Provisions applicable to credit institutions" to establish the request formats for procedures related to the authorization of special accounting records and special accounting criteria, as well as to reduce the maximum response times of the authority regarding such authorizations, has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO CREDIT INSTITUTIONS

SINGLE.- Articles 174 Bis, fourth and fifth paragraphs and 174 Bis 1, second and third paragraphs are REFORMED, and Annex 75 of the "General Provisions applicable to credit institutions" published in the Official Gazette of the Federation on December 2, 2005 and modified through various resolutions is ADDED, to read as follows:

" INDEX

FIRST TO FIFTH TITLES . . .

Transitory

List of Annexes

Annexes 1 to 74

. . .

Annex 75

Formats for the submission of information to the National Banking and Securities Commission. "

" Article 174 Bis.- . . .

. . .

The authorization request must be sent to the Commission in accordance with the format contained in Annex 75 of these provisions and must be signed with an autograph signature, or by means of Advanced or Reliable Electronic Signature, by the legal representative of the Institutions or, if applicable, by the legal representative of the self-regulatory organizations recognized by the Commission or of any guild representation body.

The Commission will resolve the authorization request referred to in the previous paragraph, within a period of sixty business days counted from the day following its receipt. Until the respective resolution is notified, the Institutions must continue using the accounting criteria established in Annex 33 of these provisions.

If this period elapses without the Commission issuing or notifying the corresponding resolution, it will be understood in a negative sense and the request will be considered dismissed.

. . .

Article 174 Bis 1.- . . .

The request to obtain authorization for the application of special accounting records must be sent to the Commission in accordance with the format contained in Annex 75 of these provisions and must be signed with an autograph signature, or by means of Advanced or Reliable Electronic Signature, by the legal representative of the Institution, and must contain at least the following:

I. to V.

. . .

a) and b)

. . .

If this period elapses without the Commission issuing or notifying the corresponding resolution, it will be understood in a negative sense and the request will be considered dismissed. "

TRANSITORIES

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

SECOND.- Institutions that, prior to the entry into force of this modifying Resolution, have presented their authorization request to the Commission in terms of what is established by articles 174 Bis or 174 Bis 1, as applicable, will continue their process in accordance with what is provided in the "General Agreement establishing actions for simplification and administrative improvement for procedures carried out before the National Banking and Securities Commission" published in the Official Gazette of the Federation on December 31, 2025, in the case of authorization requests that were entered prior to the entry into force of the aforementioned Agreement, they will be processed in accordance with the second transitory article of the same.

THIRD.- Institutions that, prior to the entry into force of this modifying Resolution, have authorization issued by the Commission in terms of what is established in articles 174 Bis or 174 Bis 1, as applicable, will remain in effect until the date of their conclusion.

Respectfully

Mexico City, June 25, 2026.- President of the National Banking and Securities Commission, Ángel Cabrera Mendoza.- Rubric.

" ANNEX 75

FORMATS FOR THE SUBMISSION OF INFORMATION TO THE NATIONAL BANKING AND SECURITIES COMMISSION

Credit Institutions must present the corresponding formats in accordance with what is established in these provisions, duly completed in their entirety, as follows:

INDEX

Legal Basis

Name of the Format

Article 51 Bis 2

Notice format regarding Section A of the identification and execution of in-person operations

Article 51 Bis 3

Notice or authorization format regarding Section A of the identification and execution of in-person operations (51 Bis 3)

Article 51 Bis 5

Notice or authorization format regarding Section A of the identification and execution of in-person operations (51 Bis 5)

Article 174 Bis

Request for authorization or extension of special accounting criteria to supervised financial entities when competent authorities issue declarations of emergency or natural disaster in the occurrence of perturbing natural phenomena that generate effects on the economy and that could cause an adverse impact on the solvency or liquidity of the entities and, if applicable, on the stability of the financial system.

Article 174 Bis 1

Request for authorization of special accounting records to supervised financial entities carrying out financial cleanup or corporate restructuring processes, seeking their stability and correct functioning.

Notice format regarding Section A of the identification and execution of in-person operations

Format Homoclave

Date of publication in the DOF

AAAA

Place of Request

Date of request

Municipality or Alcaldía :

State:

AAAA

Select the option that fits your case:

Biometric database registration

Biometric database deregistration

Financial Entity Data

Name or trade name (if applicable) :

Tax address:

Name of the attorney or legal representative:

Notarial instrument number (if applicable) :

Address for hearing and receiving notifications

Postal code:

Street:

(Example: Avenida Insurgentes Sur, Boulevard Ávila Camacho, Calzada, Corridor, Vial axis, etc.)

Exterior number:

Interior number:

Neighborhood:

(Example: Ampliación Juarez, Residencial Hidalgo, Fraccionamiento, Section, etc.)

Locality (optional):

Municipality or Alcaldía:

State:

Between which streets

(optional) :

Emails to receive notifications

Email 1:

Email 4:

Email 2:

Email 5:

Email 3:

Email 6:

In case of selecting: Biometric database registration

Complete the fields and mark with an " X " the corresponding option

Type of Identification Document:

Type of Biometric (you can mark more than one)

Fingerprint

Facial Biometric

Date of Formation:

Date of Start of Use:

In case of selecting the Biometric database deregistration option, complete the following fields:

End of use date:

Evidence of biometric data suppression:

Signature of the legal representative of the entity

CNBV Privacy Notice : In compliance with the General Law for the Protection of Personal Data in Possession of Obligated Subjects, the National Banking and Securities Commission (CNBV) makes available to the citizenry the Comprehensive and Simplified Privacy Notices of the various administrative and operational units of this Commission, so that data subjects know the treatment that will be given to them and can make informed decisions regarding them, available at https://www.cnbv.gob.mx/ ProteccionDatos/Paginas/Avisos-de-Privacidad-de-la-CNBV.aspx

*In accordance with article 4 of the Federal Administrative Procedure Law and 19, fraction XV of the National Law to Eliminate Bureaucratic Procedures, the formats to request procedures and services must be published in the Official Gazette of the Federation (DOF).

This format may be accompanied by additional documentation that the applicant considers necessary to demonstrate the requirement.

Notice or authorization format regarding Section A of the identification and execution of in-person operations (51 Bis 3)

Format Homoclave

Date of publication in the DOF

AAAA

Place of Request

Date of request

Municipality or Alcaldía :

State:

AAAA

Mark with an " X " the option that fits your case:

Authorization format

Notice format

Financial Entity Data

Name or trade name (if applicable) :

Tax address:

Name of the attorney or legal representative:

Notarial instrument number (if applicable) :

Address for hearing and receiving notifications

Postal code:

Street:

(Example: Avenida Insurgentes Sur, Boulevard Ávila Camacho, Calzada, Corridor, Vial axis, etc.)

Exterior number:

Interior number:

Neighborhood:

(Example: Ampliación Juarez, Residencial Hidalgo, Fraccionamiento, Section, etc.)

Locality (optional) :

Municipality or Alcaldía:

State:

Between which streets

(optional) :

Emails to receive notifications

Email 1:

Email 4:

Email 2:

Email 5:

Email 3:

Email 6:

In case of selecting: Authorization format

Complete the fields and mark with an " X " the corresponding option

Type of Identification Document:

Type of Biometric (you can mark more than one)

Fingerprint

Facial Biometric

Approximate Date of Formation:

Approximate Date of Start of Use:

The description of the mechanism approved by your Council, as well as the Technological Infrastructure used in each part of the process.

The description of the means necessary for the transmission and safeguarding of information that guarantee its integrity, the correct reading of the data, the impossibility of its manipulation, as well as its adequate conservation and availability.

In case of selecting the Notice format option, complete the following fields:

End of use date:

Evidence of biometric data suppression:

Signature of the legal representative of the entity

This format may be accompanied by additional documentation that the applicant considers necessary to demonstrate the requirement.

Notice or authorization format regarding Section A of the identification and execution of in-person operations (51 Bis 5)

Format Homoclave

Date of publication in the DOF

AAAA

Place of Request

Date of request

Municipality or Alcaldía :

State:

AAAA

Mark with an " X " the option that fits your case:

Authorization format

Notice format

Financial Entity Data

Name or trade name (if applicable) :

Tax address:

Name of the attorney or legal representative:

Notarial instrument number (if applicable) :

Address for hearing and receiving notifications

Postal code:

Street:

(Example: Avenida Insurgentes Sur, Boulevard Ávila Camacho, Calzada, Corridor, Vial axis, etc.)

Exterior number:

Interior number:

Neighborhood:

(Example: Ampliación Juarez, Residencial Hidalgo, Fraccionamiento, Section, etc.)

Locality (optional) :

Municipality or Alcaldía:

State:

Between which streets

(optional) :

Emails to receive notifications

Email 1:

Email 4:

Email 2:

Email 5:

Email 3:

Email 6:

In case of selecting: Authorization format

Complete the fields and mark with an " X " the corresponding option

Type of Identification Document:

Type of Biometric (you can mark more than one)

Fingerprint

Facial Biometric

(Other): ___________ ___________________________ _

The description of the process approved by your Council, as well as the Technological Infrastructure used in each part of this.

The method of validation of the identification documents that will be admitted to carry out the contracting or operation in question, as well as the procedure to verify that said documents correspond to their holder.

Evidence that the means of verification of the validity of the identification documents of possible clients has the effectiveness approved by the risk committees of the Institutions

In case a modification to the scheme previously authorized by this Commission is being carried out, specifically point out the changes to the requirements indicated in the tables above.

In case of selecting the Notice format option, indicate the end of use date:

Signature of the legal representative of the entity

This format may be accompanied by additional documentation that the applicant considers necessary to demonstrate the requirement.

Format Homoclave

Date of publication in the DOF

AAAA

Place of request

Date of request

Municipality or Alcaldía :

State:

AAAA

Select the option that fits your request

Authorization request

Extension request*

Select the option that fits the nature

of the supervised financial entity:

General Warehouses, Exchange Houses and Credit Unions

Savings and Loan Cooperative Societies

Holding Companies of Financial Groups

Credit Institutions

Community Financial Societies and Popular Financial Societies

Liquidating Partners and Clearing Houses

Securities Brokerages

Investment Funds, Investment Fund Operating Societies or Investment Fund Share Distributing Societies

Crowdfunding Institutions and Electronic Payment Fund Institutions

Promotion Bodies or Promotion Entity

Data of the Supervised Financial Entity or Self-Regulatory Organization recognized by the Commission or any Guild Representation Body:

Name or trade name (if applicable) :

Tax address:

Name of the attorney or legal representative:

RFC of the legal representative:

Address for hearing or receiving notifications

Postal code:

Street:

(Example: Avenida Insurgentes Sur, Boulevard Ávila Camacho, Calzada, Corridor, Vial axis, etc.)

Exterior number:

Interior number:

Neighborhood:

(Example: Ampliación Juarez, Residencial Hidalgo, Fraccionamiento, Section, etc.)

Locality (Optional) :

Municipality or Alcaldía:

State:

Between which streets

(Optional) :

Emails to receive notifications

Email 1:

Email 4:

Email 2:

Email 5:

Email 3:

Email 6:

Detailed description of the special accounting criteria requested, as well as the period and geographic area of application.

Detailed narrative of the economic effects that the perturbing natural phenomenon has caused or is estimated to cause.

Estimation of the impact that the economic effects could cause on the solvency and liquidity indicators and those related to the application of the special accounting criteria of the affected financial entities and, if applicable, on the stability of the financial system.

Explanation of how the special accounting criteria will help reduce or prevent the effects referred to in the previous sections.

*(Only required field for the extension request)

Information with which the entity demonstrates that the economic effects persist on the date of the extension request.

Signature of legal representative of the entity, of the self-regulatory organizations

recognized by the Commission or of any guild representation body

This format may be accompanied by additional documentation that the applicant considers necessary to demonstrate the requirement.

Format Homoclave

Date of publication in the DOF

AAAA

Place of request

Date of request

Municipality or Alcaldía :

State:

AAAA

Select the option that fits the nature of the

supervised financial entity:

General Warehouses, Exchange Houses and Credit Unions

Savings and Loan Cooperative Societies

Holding and Sub-holding Companies of Financial Groups

Credit Institutions

Community Financial Societies and Popular Financial Societies

Liquidating Partners and Clearing Houses

Securities Brokerages

Investment Funds, Investment Fund Operating Societies or Investment Fund Share Distributing Societies

Crowdfunding Institutions and Electronic Payment Fund Institutions

Promotion Bodies and Promotion Entities

Financial Entity Data

Name or trade name (if applicable) :

Tax address:

Name of the attorney or legal representative:

Notarial instrument number (if applicable) :

Address for hearing and receiving notifications

Postal code:

Street:

(Example: Avenida Insurgentes Sur, Boulevard Ávila Camacho, Calzada, Corridor, Vial axis, etc.)

Exterior number:

Interior number:

Neighborhood:

(Example: Ampliación Juarez, Residencial Hidalgo, Fraccionamiento, Section, etc.)

Locality (Optional) :

Municipality or Alcaldía:

State:

Between which streets

(Optional) :

Emails to receive notifications

Email 1:

Email 4:

Email 2:

Email 5:

Email 3:

Email 6:

Detailed description of the special accounting records requested, indicating at least the items of the financial statements that would be affected, amounts, and period for their application.

Detailed explanation of the causes that have generated the need to carry out the process of Financial Cleanup or Corporate Restructuring.

Solvency, liquidity, capital indicators, and those related to the application of special accounting records, determined as of the date of the request, as well as a detailed description of the impacts that such indicators might present in case the requested authorization is not obtained.

The actions and remediation measures that constitute the Financial Cleanup or Corporate Restructuring processes required by the requesting entity.

Evidence that the actions and measures indicated in this request have the approval of the Board of Directors or competent body of the requesting entity.

Signature of the legal representative of the entity

Privacy Notice of the CNBV: In compliance with the General Law for the Protection of Personal Data in Possession of Obligated Subjects, the National Banking and Securities Commission (CNBV) makes available to the public the Comprehensive and Simplified Privacy Notices of the various administrative and operational units of this Commission, so that data subjects know the treatment that will be given to them and can make informed decisions regarding them, available at https://www.cnbv.gob.mx/ ProteccionDatos/Paginas/Avisos-de-Privacidad-de-la-CNBV.aspx

*In accordance with Article 4 of the Federal Administrative Procedure Law and Article 19, Section XV of the National Law to Eliminate Bureaucratic Procedures, formats to request procedures and services must be published in the Official Gazette of the Federation (DOF).

This format may be accompanied by additional documentation that the applicant considers necessary to substantiate the requirement.

In the document you are viewing, there may be text, characters, or objects that do not display correctly due to conversion to HTML format; therefore, we recommend always taking the digitized image of the DOF or the PDF file of the edition as a reference. The content, form, and scope of published documents are the strict responsibility of their issuer.

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