Regulatory Alerts2025-07-24 | DOF 5763701Added
Resolution modifying the General Provisions applicable to Development Agencies and Development Entities
The CNBV amends Articles 293, 293 Bis, and 293 Bis 1 of the General Provisions applicable to Development Agencies and Development Entities to establish requirements for obtaining authorization to apply special accounting criteria or special accounting records. Development Agencies and Entities must submit detailed narratives, impact estimates, and remediation plans to the Commission to qualify for these measures during natural disasters or financial restructuring processes. Authorized entities are mandated to provide specific disclosures in their audited annual and quarterly financial statements, including the impact on solvency and liquidity indicators, with the Commission retaining the authority to revoke authorizations for non-compliance.
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