Regulatory Alerts2025-07-24 | DOF 5763700Added
Resolution modifying the General Provisions applicable to Financial Technology Institutions
This resolution amends the General Provisions applicable to Financial Technology Institutions (ITFs) by reforming Article 15 and adding Articles 15 Bis and 15 Bis 1 to establish procedures for special accounting criteria and records. It authorizes ITFs to apply special accounting criteria during natural emergencies affecting solvency or liquidity, and special accounting records during financial rehabilitation or corporate restructuring processes. ITFs must submit detailed applications including impact estimates and remediation plans, and are required to provide specific disclosures in their financial statements regarding the application and impact of these special measures. The resolution entered into force the day after its publication in the Official Gazette on July 25, 2025.
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