Resolution modifying the General Provisions applicable to development agencies and development entities

DOF: 16/04/2024

RESOLUTION modifying the General Provisions applicable to development agencies and development entities

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

The National Banking and Securities Commission, based on the provisions of Articles 98 Bis and 125, fifth paragraph of the Credit Institutions Law; 33, first paragraph of the Law of the National Institute for Consumer Protection for Workers; 66, sections II and IV of the Law of the National Housing Fund for Workers; 190, second paragraph of the Law of the Security and Social Services for State Workers Institute; and 4, sections III, IV, V, XXXVI and XXXVIII, as well as 16, section I of the Law of the National Banking and Securities Commission, and

CONSIDERING

That on January 1, 2023, NIF A-1 "Conceptual Framework of Financial Reporting Standards" (NIF A-1), issued by the Mexican Council for Financial Reporting Standards (CINIF), entered into force, which aims to define and establish the Conceptual Framework that provides rational support for specific Financial Reporting Standards (NIF), as well as for the solution of problems arising in the accounting recognition of transactions and other events that economically affect development agencies and development entities;

That, for the reasons stated in the previous consideration, NIF A-3 "Needs of users and objectives of financial statements" (NIF A-3), which contained Appendix C "Financial Indicators" (Appendix C), was repealed; therefore, the administration of development agencies and entities will be responsible for evaluating and determining the financial indicators that will constitute relevant evidence for users of financial information to evaluate the prospects of a development agency and a development entity, thereby making economic decisions;

That, with the repeal of Appendix C, and with NIF A-3 becoming ineffective, Annex 39 "FINANCIAL INDICATORS" of the General Provisions applicable to development agencies and development entities lost convergence with the conceptual framework of the NIF, and thus might not contribute to a complete and correct evaluation of financial statements by being of little relevance in decision-making, and

That, upon evaluating the convenience of maintaining the obligation for development agencies and development entities to observe the financial indicators contained in the aforementioned Annex 39, this decentralized body concludes the relevance of its elimination in order not to maintain information requirements that do not provide relevant evidence for their evaluation, and therefore has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO DEVELOPMENT AGENCIES AND DEVELOPMENT ENTITIES

SINGLE.- Articles 306, second paragraph, section I, sixth paragraph, subsection b), first and second paragraphs, as well as 308, section II, first paragraph, are REFORMED; and Annex 39 of the General Provisions applicable to development agencies and development entities, published in the Official Gazette of the Federation on December 1, 2014, is REPEALED, to read as follows:

" INDEX

[ . . . ]

List of Annexes

Annexes 1 to 38

. . .

Annex 39

(Repealed)

Annexes 40 to 44

. . . "

" Article 306.-

. . .

. . .

I.

. . .

. . .

. . .

. . .

. . .

. . .

a)

. . .

b)

The financial situation, providing information relative to:

1. to 4.

. . .

To the extent considered relevant, Development Agencies and Development Entities must explain the changes that occurred in the main accounts of the statement of financial position of the last fiscal year, as well as their evolution over the last three fiscal years.

Likewise, they must use financial indicators that provide relevant evidence of solvency, liquidity, operational efficiency, financial risk, and profitability of Development Agencies and Development Entities, indicating the formulas used for their determination, which must be consistent with those contained in the financial indicators published on the Commission's website.

c)

. . .

II.

. . .

. . . "

" Article 308.-

. . .

I.

. . .

II.

The financial indicators that provide relevant evidence for the evaluation of the solvency, liquidity, operational efficiency, financial risk, and profitability of Development Agencies and Development Entities; indicating the formulas used for their determination, which must be consistent with those contained in the financial indicators published on the Commission's website.

. . .

III. to V.

. . . "

TRANSITORY

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

Respectfully,

Mexico City, April 5, 2024.- President of the National Banking and Securities Commission, Dr. Jesús de la Fuente Rodríguez.- Signature.

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