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

DOF: 06/07/2026

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

At the margin, a seal with the National Coat of Arms, 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 Article 33, first paragraph of the Law of the National Institute for the Consumption of Workers; Article 190, second paragraph of the Law of the Institute for Social Security and Services for State Workers; Articles 98 Bis and 125, fifth paragraph of the Credit Institutions Law; Articles 19, fractions XIV and XV, and 24 of the National Law to Eliminate Bureaucratic Procedures; as well as Articles 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 Provisions applicable to development agencies and development entities" 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 development agencies and development entities, if applicable, on the stability of the financial system as a whole, or when such financial entities are undergoing financial health 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 development agencies and development entities" 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 deadlines of the authority regarding said authorizations, has resolved to issue the following:

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

SINGLE. - Articles 293, fourth and fifth paragraphs, and 293 Bis, second and third paragraphs, are REFORMED; Annex 45 of the "General Provisions applicable to development agencies and development entities" published in the Official Gazette of the Federation on December 1, 2014 and modified through various resolutions is ADDED, to read as follows:

" INDEX

TITLES FIRST TO SIXTH . . .

Transitory

List of Annexes

Annexes 1 to 44

. . .

Annex 45

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

" Article 293.-

. . .

. . .

. . .

The authorization request must be sent to the Commission in accordance with the format contained in Annex 45 of these provisions and must be signed with an autograph signature, or by means of an advanced or reliable electronic signature, in accordance with the Commercial Code, by the legal representative of the Development Agencies and Development Entities.

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 Development Agencies and Development Entities must continue using the accounting criteria established in Annexes 37 and 38 of these provisions, as applicable. If this period expires 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 293 Bis. - . . .

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 45 of these provisions and must be signed with an autograph signature, or by means of an advanced or reliable electronic signature, in accordance with the Commercial Code, by the legal representative of the Development Agencies and Development Entities, and must contain at least the following:

I. to V.

. . .

. . .

a) and b)

. . .

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 Development Agencies and Development Entities must continue using the accounting criteria established in Annexes 37 and 38 of these provisions, as applicable. If this period expires 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.-

Development agencies and development entities 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 293 or 293 Bis, 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 those authorization requests that were submitted 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.-

Development agencies and development entities that, prior to the entry into force of this modifying Resolution, hold authorization issued by the Commission in terms of what is established in Articles 293 or 293 Bis, as applicable, will remain in effect until the date of their conclusion.

Sincerely

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

" ANNEX 45

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

The Development Agencies and Development Entities 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 293

Request for authorization or extension of special accounting criteria to supervised financial entities when competent authorities issue declarations of emergency or natural disaster due to the occurrence of disturbing 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 293 Bis

Request for authorization of special accounting records to supervised financial entities that are undergoing financial health or corporate restructuring processes, seeking their stability and correct functioning.

Request for authorization or extension of special accounting criteria to supervised financial entities when competent authorities issue declarations of emergency or natural disaster due to the occurrence of disturbing 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

Request for authorization of special accounting records to supervised financial entities that are undergoing financial health or corporate restructuring processes, seeking their stability and correct functioning

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