Resolution modifying the General Provisions applicable to Financial Technology Institutions

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RESOLUTION that modifies the General Provisions applicable to Financial Technology Institutions.

At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- Treasury.- Secretariat of Treasury and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of articles 48, first paragraph, and 49, first paragraph of the Law to Regulate Financial Technology Institutions; 98 Bis of the Credit Institutions Law; as well as 4, fractions III, V, XXXVI, and XXXVIII; as well as 16, fraction I of the Law of the National Banking and Securities Commission, and

CONSIDERING

That in accordance with the provisions of article 78 of the General Law for Regulatory Improvement and with the aim of reducing the compliance cost of this modifying resolution, the National Banking and Securities Commission, through the issuance of the “Resolution that modifies the General Provisions applicable to general deposit warehouses, exchange houses, credit unions, and regulated multiple-object financial societies”, as well as the “Resolution that modifies the General Provisions applicable to credit institutions”, published in the Official Gazette of the Federation on April 26, 2021, and July 23, 2021, respectively, proceeded to extend the deadlines for credit unions, general deposit warehouses, exchange houses, and regulated multiple-object financial societies to present their annual consolidated basic financial statements to their board; as well as the modifications to the methodologies used by multiple banking institutions to estimate preventive reserves and classify credit portfolios, to adjust risk parameters in the probability of default and loss severity, regarding mortgage credit portfolios for housing granted to women;

That it is necessary to make adjustments to the regulatory framework in accounting matters applicable to crowdfunding institutions and electronic payment fund institutions, in order to incorporate the recording of the valuation of equity investments that are not traded in the short term, but that are classified as negotiable financial instruments, in the formats of financial statements and regulatory reports that must be presented to the National Banking and Securities Commission, with the objective of decreasing volatility in the year's result, caused by unrealized valuations, as well as to ensure the convergence of the accounting framework with the Financial Information Standards,

And that, in order to provide crowdfunding institutions and electronic payment fund institutions with greater elements to allow them to comply with the regulations applicable to them, it is opportune to make clarifications and adjustments to the content of the accounting criteria and regulatory reports that these entities must observe, in relation to the conceptual framework of the Financial Information Standards, therefore it has resolved to issue the following:

RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO FINANCIAL TECHNOLOGY INSTITUTIONS

SOLE.- The criteria of Annex 6, Series A “Criteria relative to the general scheme of accounting for crowdfunding institutions”; Series B “Criteria relative to the concepts that integrate the financial statements”, criterion B-2 “Repos”; and Series D “Criteria relative to the basic financial statements”, its criteria; of Annex 7, Series A “Criteria relative to the general scheme of accounting for electronic payment fund institutions”, its criteria; Series B “Criteria relative to the concepts that integrate the financial statements”, criterion B-2 “Repos”; and Series D “Criteria relative to the basic financial statements”, its criteria; of Annex 18, Series R01 “Minimum Catalog”, the regulatory report A-0112 “Minimum Catalog”; Series R10 “Reclassifications”, its regulatory reports; Series R12 “Consolidation”, its regulatory reports; and Series R13 “Financial Statements”, its regulatory reports; as well as of Annex 19, Series R01 “Minimum Catalog”, the regulatory report A-0111 “Minimum Catalog”; Series R10 “Reclassifications”, its regulatory reports; and Series R13 “Financial Statements”, its regulatory reports; all of the “General Provisions applicable to Financial Technology Institutions”, published in the Official Gazette of the Federation on September 10, 2018, and modified through resolutions published in the aforementioned dissemination medium, shall be SUBSTITUTED, to read as follows:

TRANSITORY

SOLE.- This Resolution shall enter into force on January 1, 2026.

The accounting changes caused by the commencement of the validity of this Resolution must adhere to what is established in Financial Information Standard B-1 “Accounting changes and corrections of errors”, referred to in Annex 6, Series A, Criterion A-2 “Application of particular standards, regarding crowdfunding institutions; and in Annex 7, Series A, Criterion A-2 “Application of particular standards, regarding electronic payment fund institutions.

Respectfully,
Mexico City, August 12, 2025.- President of the National Banking and Securities Commission, Dr. Jesús De la Fuente Rodríguez.- Signature.

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ANNEX 6

[...]

A-1 BASIC SCHEME OF THE SET OF ACCOUNTING APPLICABLE TO CROWDFUNDING INSTITUTIONS

Objective

This criterion aims to define the basic scheme of the set of accounting guidelines applicable to crowdfunding institutions (the entities).

Concepts that make up the basic structure of accounting in the entities

The accounting of the entities will adhere to the structure that, for the application of the Financial Information Standards (NIF), was defined by the Mexican Council for Financial Information Standards and Sustainability, A.C. (CINIF), in the NIF A Series “Conceptual Framework” or that which replaces it, as well as what is established in criterion A-4 “Supplementary application to accounting criteria”.

In this way, the entities will observe the accounting guidelines of the NIF, except when, in the judgment of the National Banking and Securities Commission (CNBV), it is necessary to apply specific accounting regulation or criterion, taking into consideration that the entities carry out specialized operations.

The CNBV regulation referred to in the previous paragraph will be at the level of recognition, valuation, presentation, and if applicable, disclosure standards, applicable to specific items within the entities' financial statements, as well as those applicable to their preparation.

The application of accounting criteria, nor the concept of supplementarity, will not proceed in the case of operations that by express legislation are not permitted or are prohibited, or well, are not expressly authorized to the entities.

A-2 APPLICATION OF PARTICULAR STANDARDS

Objective and scope

This criterion aims to clarify the application of the particular standards of the NIF, as well as clarifications thereof.

The subject matter of this criterion is:
a) the application of some of the particular standards made known in the NIF, and b) the clarifications to the particular standards contained in the NIF.

Financial Information Standards

In accordance with what is established in criterion A-1 “Basic scheme of the set of accounting criteria applicable to crowdfunding institutions”, the entities will observe, until there is an express pronouncement by the CNBV, the particular standards contained in the bulletins or NIF detailed below, or in the NIF that replace or modify them:

NIF B Series “Standards applicable to financial statements as a whole”

Accounting changes and corrections of errors ......................................................................... B-1 Segment reporting ..................................................................................................................... B-5 Business combinations ............................................................................................................. B-7 Consolidated or combined financial statements ..................................................................... B-8 Interim financial reporting ........................................................................................................ B-9 The effects of changing prices .................................................................................................. B-10 Disposal of long-lived assets and discontinued operations ...................................................... B-11 Offsetting financial assets and financial liabilities ................................................................. B-12 Events after the reporting period ............................................................................................. B-13 Earnings per share ................................................................................................................. B-14

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Foreign currency translation ................................................................................................... B-15 Determination of fair value .................................................................................................... B-17

NIF C Series “Standards applicable to specific items of financial statements”

Investments in financial instruments ...................................................................................... C-2 Trade and other receivables .................................................................................................... C-3 Prepayments ............................................................................................................................ C-5 Property, plant and equipment ................................................................................................ C-6 Investments in associates, joint ventures and other permanent investments ......................... C-7 Intangible assets ..................................................................................................................... C-8 Provisions, contingencies and commitments ........................................................................... C-9 Derivative financial instruments and hedging relationships ................................................. C-10 Equity ..................................................................................................................................... C-11 Financial instruments with characteristics of liabilities and equity ........................................ C-12 Related party disclosures ...................................................................................................... C-13 Transfers and derecognition of financial assets ..................................................................... C-14 Impairment of long-lived assets ............................................................................................. C-15 Impairment of receivable financial instruments .................................................................... C-16 Obligations associated with the retirement of property, plant and equipment ....................... C-18 Financial liabilities ................................................................................................................. C-19 Financial assets for collecting principal and interest ............................................................... C-20 Joint control agreements ........................................................................................................ C-21 Cryptocurrencies ................................................................................................................. C-22

NIF D Series “Standards applicable to profit determination problems”

Revenue from contracts with customers ................................................................................ D-1 Costs from contracts with customers .................................................................................... D-2 Employee benefits ................................................................................................................. D-3 Income taxes .......................................................................................................................... D-4 Leases .................................................................................................................................... D-5 Capitalization of comprehensive financing result ................................................................... D-6 Share-based payments .......................................................................................................... D-8

Likewise, the glossary of terms of the NIF will be applicable, regarding the NIF detailed in this paragraph.

Additionally, the entities will observe the NIF issued by CINIF on topics not foreseen in the accounting criteria for crowdfunding institutions, provided that:
a) they are in force; b) they are not applied in advance to their validity; c) they do not contravene the philosophy and general concepts established in the accounting criteria for crowdfunding institutions, and d) there is no express pronouncement by the CNBV.

Clarifications to the particular standards contained in the NIF

Taking into consideration that the entities carry out specialized operations, it is necessary to establish clarifications that adapt the particular standards of recognition, valuation, presentation, and, if applicable, disclosure, established by CINIF. In virtue thereof, the entities, while observing what is established in the previous paragraphs, must adhere to the following:

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B-9 Interim financial reporting

The provisions of NIF B-9 must be applied to the financial information issued at interim dates, including the quarterly information that must be published or disseminated through the Internet page corresponding to the entity itself, in accordance with the General Provisions applicable to Financial Technology Institutions published by the CNBV (the Provisions).

For the purposes of disclosing the information issued at interim dates, the entities must observe the provisions regarding the disclosure of financial information contained in criterion A-3 “Application of general standards”.

B-10 The effects of changing prices

Determination of the monetary position

In the case of an inflationary environment based on what is stated by NIF B-10, the entities must disclose the opening balance of the main monetary assets and liabilities that were used for the determination of the monetary position of the period, differentiating, if applicable, those that affect from those that do not affect the financial margin.

Price index

The entities must use the value of the Investment Unit (UDI) as the price index.

B-11 Disposal of long-lived assets and discontinued operations

The entities must disclose the breakdown of the net amount generated by discontinued operations required in NIF B-11, as well as the amount of income from continuing operations and from discontinued operations attributable to the controlling interest, instead of presenting this information in the statement of comprehensive income.

B-15 Foreign currency translation

In the application of NIF B-15, the exchange rate to be used to establish the equivalence of the national currency with the United States dollar, will be the closing exchange rate of the day on the transaction date or the preparation of the financial statements, as applicable, published by the Bank of Mexico on its Internet page www.banxico.org.mx or that which replaces it.

In the case of currencies other than the United States dollar, they must convert the respective currency to United States dollars. To carry out this conversion, they will consider the quotation that governs the corresponding currency in relation to the aforementioned dollar in international markets, as established by the Bank of Mexico in the applicable regulation.

Likewise, the amount of operations denominated in foreign currency by the most relevant currencies for the entity, as well as the exchange rate used and its equivalent in national currency, must be disclosed in the notes to the financial statements, in accordance with what is stated in the two previous paragraphs.

B-17 Determination of fair value

The entities, in the determination of fair value, will consider the following:
a) regarding the financial instruments referred to in fractions I to III of article 18 of the Provisions, they will not apply what is established in this NIF, adhering at all times to what is established in Sections A and B of the Second Section of Chapter IV of Title Two of the Provisions. b) regarding financial instruments other than those indicated in the previous subsection, as well as virtual assets, in addition to what is established in Section C of the Second Section of Chapter IV of Title Two of the Provisions, they must consider what is established in NIF B-17.

The entities cannot classify as Level 1 the updated prices for valuation that they determine through the use of internal valuation models.

Additionally, they must make the following disclosures:
i) The type of virtual asset and/or financial instrument to which an internal valuation model is applicable.

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ii) When the volume or level of activity has decreased significantly, they must explain the adjustments, if any, that have been applied to the updated price for valuation.

c) in the case of assets or liabilities other than those indicated in the previous fractions, NIF B-17 must be applied when another particular NIF or accounting criterion requires or allows fair value valuations and/or disclosures regarding the same.

C-2 Investments in financial instruments

The exception to irrevocably designate, upon initial recognition, a financial instrument for collecting or selling, to be subsequently valued at its fair value with effects in the net result referred to in paragraph 32.6 of NIF C-2, will not be applicable to the entities.

Reclassifications

Entities that carry out reclassifications of their investments in financial instruments under section 44 of NIF C-2, must inform this fact in writing to the CNBV within 10 business days following the authorization issued for such purposes by the Entity's Risk Committee or, in its absence, its Board of Directors, detailing the change in the business model that justifies it.

C-3 Trade and other receivables

Scope

NIF C-3 “Trade and other receivables” (NIF C-3) will only be applicable to the “other receivables” referred to in paragraph 20.1 of said NIF.

For the purposes of NIF C-3, receivables derived from the operations referred to in criterion B-2 “Repos”, issued by the CNBV, must not be included. The aforementioned, since the recognition, valuation, presentation, and disclosure standards applicable are contemplated therein.

C-10 Derivative financial instruments and hedging relationships

In addition to the terms included in NIF C-10 and defined in the glossary contained in the NIF, the following must be considered:

Synthetic operations with derivative financial instruments. - Operations where one or more derivative financial instruments participate and in some cases non-derivative assets or liabilities, forming together a specific position.

Spot price. - Price or equivalent of the underlying, valid in terms established by regulations or conventions in the market from the date of operation. In the case of currencies, the spot price will be the exchange rate for valuation purposes referred to in paragraph 11 of this criterion.

Likewise, the entities must observe the following criteria:

Structured operations and packages of derivative financial instruments

Structured operations and packages of derivative financial instruments have the following characteristics:
a) Structured operations: In these operations, there is a main contract referring to non-derivative assets or liabilities (generally bond issuances or other debt securities), and a derivative portion represented by one or more derivative financial instruments (generally options or swaps). The derivative portions of structured operations do not constitute embedded derivative financial instruments, but independent derivative financial instruments. Unlike synthetic operations with derivative financial instruments, structured operations must necessarily be covered under a single contract. To carry out hedging operations with structured instruments, the entities will require prior express authorization from the CNBV. b) Packages of derivative financial instruments: The derivative financial instruments interact with each other in a single operation, without any portion that does not meet all the characteristics of a derivative financial instrument.

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Norms for the recognition and valuation of financial derivative instruments

Entities, in the recognition and valuation of financial derivative instruments, shall consider the following:

Packages of financial derivative instruments that trade on a recognized market as a single financial instrument shall be recognized and valued jointly (that is, without disaggregating each financial derivative instrument individually), while packages of financial derivative instruments not traded on a recognized market shall be recognized and valued in a disaggregated manner for each financial derivative instrument that constitutes said packages.

For the case of financial derivative instruments traded on recognized markets or stock exchanges, it shall be considered that the rights and obligations related thereto have expired when the risk position is closed, that is, when a derivative of a contrary nature with the same characteristics is executed on said market or exchange (for example, when a purchase future is contracted to cancel the effects of a sale future [issued] on the same underlying asset, with the same maturity date and generally under conditions that neutralize the gains or losses of one and the other).

With respect to financial derivative instruments not traded on recognized markets or stock exchanges, it shall be considered that the rights and obligations related thereto have expired when they reach maturity; when the rights are exercised by any of the parties, or when such rights are exercised in advance by the parties in accordance with the conditions established therein and the agreed counter-performance is settled.

Presentation in the statement of financial position

In the case of structured operations, the presentation of the portion or portions of the financial derivative instruments shall be separate from that corresponding to the main contract; therefore, the presentation guidelines shall be followed according to the type or types of non-derivative financial assets (or financial liabilities), as well as financial derivative instruments incorporated in the structured operation.

For the case of packages of financial derivative instruments that trade on a recognized market as a single instrument, said package shall be presented jointly (that is, without disaggregating each financial derivative instrument individually), in the item of financial derivative instruments (debit balance), or financial derivative instruments (credit balance), in the statement of financial position.

In the case of packages of financial derivative instruments not traded on a recognized market, their presentation in the entities' statement of financial position shall follow the guidelines established for each financial derivative instrument individually, in the item of financial derivative instruments (debit balance), or financial derivative instruments (credit balance), as applicable.

C-13 Related Parties

For the purpose of complying with the disclosure standards contained in NIF C-13, entities shall additionally consider as a related party:

a) the members of the board of directors or executive board of the controlling company or of the financial entities and companies that are part of the financial group to which, if applicable, it belongs;

b) persons other than key management personnel, relevant executives, or employees who, by their signature, can generate obligations for the entity;

c) legal entities in which the key management personnel or relevant executives of the entity are directors or administrators or occupy any of the first three hierarchical levels in said legal entities, and

d) legal entities in which any of the persons indicated in the preceding subsections, as well as in NIF C-13, have command power, understood as the factual capacity to decisively influence the agreements adopted in shareholder meetings or board of directors sessions or in the management, conduct, and execution of the business of the entity in question or of the legal entities that it controls.

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In addition to the disclosures required by NIF C-13, entities shall disclose in aggregate, through notes to the financial statements, regarding related party operations that may be carried out, the following information:

a) a generic description of the operations, such as:

credits received;
operations with financial instruments in which the issuer and the holder are related parties;
repurchase agreements;
financial derivative instruments;
hedging operations, and
those carried out through any person, trust, entity, or other legal figure, when the counterparty and source of payment for said operations depend on a related party.

b) any other information necessary for the understanding of the operation, and

c) the total amount of employee benefits granted to the key management personnel or relevant executives of the entity.

Disclosure of related party operations is only required if they represent more than 1% of the net capital of the month prior to the date of preparation of the corresponding financial information. Net capital shall be determined in accordance with the capital requirements established by the CNBV through the Provisions.

C-14 Transfer and Derecognition of Financial Assets

With respect to the collateral received referred to in paragraph 44.7 of NIF C-14, the recipient shall recognize the received collateral in off-balance sheet accounts. In cases where the recipient has the right to sell or pledge the collateral, the transferor shall reclassify the asset in its statement of financial position, presenting it as restricted.

Recognition of Financial Assets

When the transfer results in the derecognition of the financial asset by the transferor, the receiving entity shall recognize a financial asset (or portion thereof) or a group of financial assets (or portion of said group) in its statement of financial position, if and only if, it acquires the rights and contractual obligations related to said financial asset (or portion thereof). To this end, the entity shall:

a) recognize the financial assets received at their fair value, which presumably corresponds to the price agreed upon in the transfer operation. Subsequently, said assets shall be valued according to the corresponding criterion in accordance with their nature.

b) recognize the new rights obtained or new obligations incurred as a result of the transfer, valued at their fair value.

c) derecognize the counter-performance granted in the operation at its net book value (for example, considering any associated estimate) and recognize in the results of the period any item pending amortization related to said counter-performance.

d) recognize in the results of the period any difference, if any, arising from the transfer operation.

C-16 Impairment of Financial Assets Receivable

Estimation of Expected Credit Losses

Entities shall create, for their accounts receivable, if applicable, an estimate that reflects their degree of uncollectability. Such estimate shall be obtained by applying what is set forth in section 42 of NIF C-16.

With respect to operations with immediate collection documents not collected referred to in criterion B-1 "Cash and cash equivalents," 15 calendar days following the date on which they were transferred to the item that gave rise to them, they shall be classified as overdue debts and an estimate shall be simultaneously established for the total amount thereof.

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When the entity uses the practical solutions referred to in paragraph 42.6 of NIF C-16, the establishment of estimates shall be for the total amount of the debt and shall not exceed the following periods:

a) 60 calendar days following their initial recording, when they correspond to unidentified debtors, and

b) 90 calendar days following their initial recording, when they correspond to identified debtors.

No estimate of expected credit losses shall be established for:

a) tax balances in favor, and

b) recoverable value-added tax.

C-19 Financial Liabilities Payable

Scope

For the purposes of NIF C-19, liabilities related to the operations referred to in criterion B-2 are not included, as these are contemplated in said criterion.

Exchange-listed Liabilities

In addition to the disclosures required in NIF C-19 itself, the characteristics of the issuance of credit titles, amount, number of titles in circulation, par value, discount or premium, rights and form of redemption, guarantees, maturity, interest rate, effective interest rate, amortized amount of discount or premium in results, amount of issuance expenses and other related expenses, and the proportion that the authorized amount bears to the issued amount shall be disclosed in notes to the financial statements.

Bank Loans and Loans from Other Entities

Entities shall disclose in notes to the financial statements the total amount of bank loans, as well as those from other entities, indicating for both the type of currency, as well as the maturity terms, guarantees, and weighted average interest rates to which, if applicable, they are subject.

In the case of credit lines received by the entity in which not all of the authorized amount is utilized, the unused portion thereof shall not be presented in the statement of financial position. However, entities shall disclose through notes to the financial statements the unused amount, in accordance with what is established in criterion A-3, regarding the disclosure of financial information.

Initial Recognition of a Financial Liability Payable

The provisions established in paragraph 41.1.1 item 4 of NIF C-19 regarding using the market rate as the effective interest rate in the valuation of the financial liability payable when both rates are substantially different shall not be applicable.

Financial Liabilities Payable Valued at Fair Value

The exception for irrevocably designating at initial recognition a financial liability payable to be subsequently valued at fair value with effect in net income referred to in section 42.2 of NIF C-19 shall not be applicable to entities.

C-20 Financial Assets to Collect Principal and Interest

Initial Recognition of a Financial Asset to Collect Principal and Interest

The provisions established in paragraph 41.1.1 item 4 of NIF C-20 regarding using the market rate as the effective interest rate in the valuation of the financial asset to collect principal and interest when both rates are substantially different shall not be applicable.

Fair Value Option

The option for entities to irrevocably designate at initial recognition a financial asset to collect principal and interest, to be subsequently valued at fair value with effect in net income referred to in paragraph 41.3.4 of NIF C-20, shall not be applicable.

Loans to Officials and Employees

Interest originating from loans to officials and employees shall be presented in the statement of comprehensive income in the item of other income (expenses) from operations.

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C-22 Cryptocurrencies

The virtual assets referred to in the Law to Regulate Financial Technology Institutions (Fintech Law) are within the scope of NIF C-22.

In addition to the disclosures indicated in NIF C-22 itself, entities shall disclose in notes to the financial statements, for each type of risk generated by virtual assets, the following:

a) the exposure to risk and how it arises, including, among others, market and technological risk;

b) their objectives, policies, and processes to identify, measure, monitor, and limit, control, and report quantifiable risks to which they are exposed and the relationship these bear to each other, considering, where appropriate, non-quantifiable risks. Likewise, those risks that individually might seem insignificant but that in aggregate with other risks could have the capacity to affect the solvency, liquidity, or financial viability of the entity shall be taken into account, and

c) any changes in relation to what was disclosed in the preceding subsections.

D-3 Employee Benefits

Notes to the financial statements shall disclose the identification of obligations for employee benefits in: short-term direct benefits, long-term direct benefits, termination benefits, and post-employment benefits.

D-4 Income Taxes

With respect to the disclosure required in NIF D-4 itself regarding the concepts of temporary differences, those differences related to the financial margin and to the main operations of the entities shall additionally be disclosed.

A-3 APPLICATION OF GENERAL STANDARDS

Objective and Scope

This criterion aims to specify the establishment of general application standards that entities shall observe.

The subject matter of this criterion is the establishment of general standards that must be considered in the recognition, valuation, presentation, and disclosure applicable for the accounting criteria for collective financing institutions.

Restricted Assets

These are considered to be all assets with respect to which there are circumstances under which they cannot be disposed of or used, and must remain in the same item from which they originated. Likewise, those assets arising from operations that do not settle on the same day, that is, are received with a value date different from the transaction date, shall be considered part of this category. In the case of margin accounts that entities grant to the clearing house for operations with financial derivative instruments carried out on recognized markets or stock exchanges, they shall adhere to what is established in NIF C-10 "Financial Derivative Instruments and Hedging Relationships."

For this type of asset, this fact and its balance by type of operation shall be disclosed in a note to the financial statements.

Goods Promised for Sale or with Retention of Title

In cases where a promise of purchase or sale contract with retention of title is executed, the good shall be recognized as restricted, according to the type of good in question, at the same book value it had on the date of signing said contract, even if a higher price was agreed upon. Said good shall follow the same valuation, presentation, and disclosure standards, in accordance with the applicable accounting criteria corresponding to it.

Payments received on account of the good shall be recorded in liabilities as an advance payment. 6

On the date on which the good promised for sale or the purchase and sale with retention of title is alienated, the profit or loss generated shall be recognized in the results of the period as other income (expenses) from operations.

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In the event that the contract is rescinded, the good shall cease to be recognized as restricted, and those advance payments over which the entity can dispose or must settle in accordance with the conditions of the contract shall be recognized in the results of the period as other income (expenses) from operations, or as other accounts payable, as applicable.

Liquidation Accounts

Regarding the active and passive operations carried out by entities, for example, in matters of investments in financial instruments, repurchase agreements, financial derivative instruments, and virtual assets, once these reach maturity and while the corresponding liquidation is not received or delivered, as agreed in the respective contract, the amount of the overdue operations receivable or payable shall be recorded in liquidation accounts (debtors or creditors for operation liquidation).

Likewise, for operations in which immediate liquidation or same-day value date is not agreed upon, including foreign exchange sales and purchases, on the transaction date, the amount receivable or payable shall be recorded in liquidation accounts, until its liquidation is effected. The estimate of expected credit losses corresponding to the aforementioned amounts receivable shall be determined in accordance with what is established in NIF C-16 "Impairment of Financial Assets Receivable."

For the purposes of financial statement presentation, liquidation accounts shall be presented in the item of other accounts receivable (net) or other accounts payable, as applicable. The balance of debtor and creditor liquidation accounts may be offset in terms of what is established by the offsetting rules provided in NIF B-12 "Offsetting of Financial Assets and Financial Liabilities."

With respect to the operations referred to in paragraph 10, the receivable or payable balance shall be disclosed for each type of operation from which they originate (foreign exchange, virtual assets, investments in financial instruments, repurchase agreements, etc.), specifying that these are operations agreed upon in which liquidation is pending.

Various Estimates and Provisions

Estimates or provisions with undefined and/or unquantifiable purposes shall not be created, increased, or decreased against the results of the period. In any case, entities shall comply with the regulation that the CNBV indicates regarding the determination of estimates and/or provisions.

Trusts

When entities acquire certificates or contribution receipts, fiduciary rights certificates, residual interests, or any other title, contract, or document that grants their holder participation in the possible surplus or remainder that, if applicable, the trust or recipient generates, it shall be evaluated whether such participation grants control, joint control, or significant influence in accordance with what is established in the corresponding NIFs. In any case, financial assets representing the residual participation of a securitization vehicle shall be presented in the concept "Benefits on the remainder in securitization operations" in the item "Benefits to receive in securitization operations" of the statement of financial position.

Accrued Interest

Accrued interest for the different asset or liability items shall be presented in the statement of financial position together with their corresponding principal.

Recognition or Derecognition of Assets and/or Liabilities

The recognition or derecognition in the financial statements of assets and/or liabilities, including those arising from foreign exchange sales and purchases, investments in financial instruments, repurchase agreements, virtual assets, financial derivative instruments, and issued titles, shall be carried out on the date that they economically affect the entity, regardless of the date on which they are executed.

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Financial Information Disclosure

Regarding the disclosure of financial information, the provisions established in NIF A-1 “Conceptual Framework of Financial Reporting Standards” (NIF A-1), Chapter 80 “Presentation and Disclosure”, must be taken into account, with respect to the fact that the responsibility for reporting information on the economic entity rests with its management. Such information must meet certain fundamental and enhancing qualitative characteristics, such as relevance, faithful representation, comparability, verifiability, timeliness, and understandability, based on what is provided in NIF A-1, Chapter 40, “Qualitative Characteristics of Financial Statements” (NIF A-1, Chapter 40).

Entities, in compliance with the disclosure standards provided in these accounting criteria, must consider materiality in terms of NIF A-1, Chapter 40; that is, they must show the most important aspects of the entity recognized accounting-wise, as indicated by the characteristic associated with relevance.

The foregoing implies, among other elements, that materiality requires the exercise of professional judgment regarding the circumstances that determine the facts reflected in the financial information.

In the same sense, an appropriate balance must be obtained between the qualitative characteristics of financial information in order to meet the objective of financial statements, for which an optimal point must be sought rather than the achievement of maximum levels of all qualitative characteristics.

However, with regard to materiality, this will not be applicable to information:
a) required by the CNBV through other general provisions issued for this purpose, different from those contained in these criteria; b) additional specific information required by the CNBV, related to its supervision activities; and c) required through the issuance or authorization, as applicable, of special accounting criteria or records.

Disclosures Related to the Determination of Fair Value

Entities, with respect to the Current Price for Valuation provided by the price provider in the determination of fair value in accordance with the accounting criterion or the corresponding NIFs, must disclose, at a minimum, the following:
a) the level of the hierarchy of the current price for valuation (or fair value hierarchy) within which the determinations of fair value are classified, in accordance with the following:
i. Level 1, highest level, corresponding to prices obtained exclusively with Level 1 input data.
ii. Level 2, prices obtained with Level 2 input data.
iii. Level 3, lowest level, for those prices obtained with Level 3 input data.
b) in the event that there is any change in the valuation model, that change and the reasons for making it must be disclosed. c) when there are changes from one period to another in the classification of the hierarchy of the current price for valuation with respect to the same value, virtual asset, or financial instrument:
i. the amounts of transfers between Level 1 and Level 2 of the hierarchy of the current price for valuation.
ii. the amounts of transfers to or from Level 3 of the hierarchy of the current price for valuation.
d) for those current prices for valuation classified in Level 3, a reconciliation of opening balances with closing balances, disclosing separately the changes during the period attributable to total gains or losses of the period recognized in net income and those recognized in other comprehensive income (OCI).

e) when there is a significant decrease in the volume or level of activity in relation to the normal market activity for a certain value or financial instrument, or in the presence of disordered conditions, the adjustments applied, if any, to the current price for valuation must be explained. f) the name of the price provider that, as applicable, provided the current price for valuation or the input data for its determination through internal valuation models.

Quantitative information must be disclosed in tabular format, unless another format is more appropriate.

Valuation of the UDI

The value announced by the Bank of Mexico in the Official Gazette of the Federation (DOF), applicable on the date of valuation, must be used.

Valuation of the UMA

The value to be used will be that of the measurement and update unit corresponding, approved by the National Institute of Statistics and Geography and announced in the DOF, applicable on the date of valuation.

A-4 SUPPLEMENTARY APPLICATION OF ACCOUNTING CRITERIA

Objective and Scope

This criterion aims to clarify the application of the standards contained in NIF A-1, Chapter 90, “Supplementarity”, issued by CINIF, considering that, when applying it, financial information is being prepared and presented in accordance with accounting criteria for collective financing institutions.

Definition

For the purposes of the accounting criteria for collective financing institutions, the supplementarity process applies when, in the absence of specific accounting standards issued by the CNBV in particular and by CINIF in general, these are covered by a formal and recognized set of standards.

Concept of Supplementarity and Basic Standard

In the absence of a specific accounting criterion from the CNBV for the entities and, secondarily, for credit institutions, or in a broader context of the NIFs, the bases for supplementarity provided in NIF A-1, Chapter 90, mentioned above, will be applied, together with what is provided in the provisions of this criterion.

Other Supplementary Regulation

Only in the event that the International Financial Reporting Standards (IFRS) referred to in NIF A-1, Chapter 90, do not provide a solution for accounting recognition, one may opt for a supplementary standard belonging to any other regulatory scheme, provided that it meets all the requirements indicated in the aforementioned NIF A-1, Chapter 90, for a supplementary standard, as well as those provided in paragraph 6 of this criterion, and supplementarity must be applied in the following order:
a) Generally Accepted Accounting Principles (GAAP) definitive, applicable in the United States of America; and b) any accounting standard that is part of a formal and recognized set of standards.

For the purposes of the previous paragraph, it is considered that both official (authoritative) and non-official (nonauthoritative) sources form part of the GAAP applicable in the United States of America, as established in Topic 105 of the Accounting Standards Codification (ASC), (Codification) of the Financial Accounting Standards Board (FASB), in the following order:
a) Official Sources: The Codification, rules or interpretations of the Securities and Exchange Commission (SEC), Staff Accounting Bulletins of the SEC working group, and SEC positions regarding the Consensus of the Board on Emerging Issues of the FASB (FASB Emerging Issues Task Force, EITF); and

28 OFFICIAL GAZETTE Tuesday, September 9, 2025

b) Non-official Sources: widely recognized and preponderant practices, either generally or in a specific industry, FASB Concepts Statements, documents of the American Institute of Certified Public Accountants (AICPA, Issues Papers), pronouncements of professional associations or regulatory agencies, and questions and answers of the Technical Information Service included in AICPA Technical Practice Aids.

Requirements of a Supplementary Standard and Rules of Supplementarity

In addition to what is established in the aforementioned NIF A-1, Chapter 90, the standards applied supplementarily must comply with the following:
a) they cannot be applied in advance; b) they must not contravene the philosophy and general concepts established in the accounting criteria applicable to collective financing institutions; c) the supplementarity process, if any, provided within each of the standards used supplementarily will not be applicable, except when such supplementarity meets the aforementioned subsections and has the authorization of this CNBV; and d) the standards that have been applied in the supplementarity process will be replaced when a specific accounting criterion is issued by the CNBV or an NIF on the subject on which said process was applied.

Entities that follow the supplementary process recorded in this criterion must communicate in writing to the CNBV vice presidency in charge of their supervision within 10 natural days following its application, the accounting standard that has been adopted supplementarily, as well as its basis of application and the source used. Additionally, entities must disclose through notes to the financial statements, the information requested in the aforementioned NIF A-1, Chapter 90, and the quantification of their impacts on the financial statements.

[. . .]

B-2 REPORTS

Objective and Scope

This criterion aims to define the particular standards related to the recognition, valuation, presentation, and disclosure in financial statements of repo operations.

The treatment of operations that, in accordance with what is established in NIF C-14 “Transfer and Derecognition of Financial Assets”, meet the requirements to derecognize the financial assets subject to them, in virtue that the risks, benefits, and control of said financial assets are transferred, is not the object of this criterion, and therefore the provisions established in NIF C-2 “Investment in Financial Instruments” must be attended to.

Definitions

Financial Asset.- A right arising from a contract, which grants monetary economic resources to the entity. Therefore, it includes, among others:
a) cash or cash equivalents; b) financial instruments generated by a contract, such as an investment in a debt or equity instrument, issued by a third party; c) a contractual right to receive cash or any other financial instrument from another entity; d) a contractual right to exchange financial assets or financial liabilities with a third party on favorable conditions for the entity; or e) a right that will be collected with a variable number of equity instruments issued by the entity itself.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 29

Substantially Similar Financial Assets.- Those financial assets that, among others, maintain the same primary obligor, identical form and type (therefore generating substantially the same risks and benefits), same maturity date, identical contractual interest rate, similar collateral, same outstanding balance.

Derecognition of Financial Assets.- The total or partial elimination of a financial asset, previously recognized in the statement of financial position of an entity, which takes place when that item no longer meets the definition of an asset and when the entity loses control over it.

Collateral. – Guarantee constituted to secure the payment of agreed counterperformances. For the purposes of repo operations, the collateral will at all times be those permitted in accordance with current regulation.

Counterperformances. – Cash and cash equivalents, the right to receive all or specific portions of cash flows from a trust, entity, or other figure, equity financial instruments, derivative financial instruments, or any other type of asset obtained in a transfer of financial assets, including any obligation incurred. For the purposes of repo operations, the counterperformances will at all times be those permitted in accordance with current regulation.

Amortized Cost.- A historical cost valuation basis applicable to financial assets and financial liabilities and reflects the present value of future flows. For variable rate instruments, the discount rate is updated to reflect changes in the same. The amortized cost of a financial asset or financial liability is updated over time to describe subsequent changes, such as the accrual of interest, impairment of the financial asset, and collections and payments.

Equity Financial Instruments.- Any document or title originating from a contract that evidences participation or the option to participate in the net assets of an entity.

Effective Interest Method.- It is used in the calculation of the amortized cost of a financial instrument to distribute its effective interest income or expense in the corresponding periods of the life of the financial instrument.

Cash-Oriented Repo Operations.- Transaction motivated by the need of the reporting party (borrower) to obtain cash financing and the intention of the reporting entity (lender) to invest its excess cash.

Value-Oriented Repo Operations.- Transaction motivated by the need of the reporting entity (lender) to temporarily access certain specific financial instruments and the intention of the reporting party (borrower) to increase the returns on its investments in financial instruments.

Fixed Price at Maturity.- It is that right or obligation, as the case may be, represented by the agreed price plus the repo interest, agreed upon in the operation.

Agreed Price.- Represents the right or obligation to receive or deliver resources, agreed upon at the beginning of the operation.

Reporting Party (Borrower).- That entity that receives cash, through a repo operation in which it transfers financial assets as collateral, with the obligation to reintegrate to the reporting entity (lender) at the end of the operation the cash and the agreed repo interest.

Reporting Entity (Lender).- That entity that delivers cash, through a repo operation, in which it receives financial assets as collateral, with the obligation to return them to the reporting party (borrower) at the end of the operation and receiving the cash plus the agreed repo interest.

Repo.- Operation by means of which the repo buyer acquires for a sum of money the ownership of credit titles, and obligates itself to transfer to the repo seller the ownership of as many titles of the same species, within the agreed term and against reimbursement of the same price plus a premium. The premium remains to the benefit of the repo buyer, unless otherwise agreed.

Effective Interest Rate.- It is the rate that exactly discounts the estimated future cash flows to be collected or settled during the expected life of a financial instrument, in the determination of the amortized cost of the financial asset or financial liability. Its calculation must consider contractual cash flows and related transaction costs.

Repo Rate.- It is the agreed rate with which the payment of interest for the use of cash in the repo operation is determined.

30 OFFICIAL GAZETTE Tuesday, September 9, 2025

Fair Value.- It is the exit price that, on the valuation date, would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants.

Characteristics

Economic and Legal Substance of Repo Operations

Repo operations for legal purposes are considered as a sale, where an agreement to repurchase the transferred financial assets is established. However, the economic substance of repo operations is that of a collateralized financing, where the reporting entity (lender) delivers cash as financing, in exchange for obtaining financial assets that serve as protection in case of default.

In this regard, the financial assets granted as collateral by the reporting party (borrower), which do not meet the requirements to be derecognized in terms of what is established by NIF C-14, continue to be recognized in its statement of financial position, since it retains the risks, benefits, and control of them; that is, if there were any change in the fair value, accrual of interest, or dividends were declared on the financial assets granted as collateral, the reporting party (borrower) is the one exposed, and therefore recognizes said effects in its financial statements.

In contrast, those operations where economically the reporting entity (lender) acquires the risks, benefits, and control of the transferred financial assets cannot be considered as repo operations, being subject to NIF C-2.

Intentionality of Repo Operations

In repo operations, there are generally two types of intentions, either from the reporting party (borrower) or the reporting entity (lender): “cash-oriented” or “value-oriented”.

In a “cash-oriented” repo, the intention of the reporting party (borrower) entity is to obtain cash financing, using financial assets as collateral for this purpose; on the other hand, the reporting entity (lender) obtains a return on its investment at a certain rate and, not seeking any specific value, receives financial assets as collateral to mitigate the credit risk exposure it faces with respect to the reporting party (borrower).

In this sense, the reporting party (borrower) pays the reporting entity (lender) interest on the cash received as financing, calculated based on the agreed repo rate (which is usually lower than the rate existing in the market for financing without collateral). On the other hand, the reporting entity (lender) achieves returns on its investment whose payment is secured through the collateral.

In a “value-oriented” repo, the intention of the reporting entity (lender) is to temporarily access certain specific values possessed by the reporting party (borrower) (for example, if the reporting entity (lender) through a previous repo operation in which it acts as the reporting party (borrower), contracted a commitment on a value similar to the object of the new operation), providing cash as collateral, which serves to mitigate the exposure to the risk faced by the reporting party (borrower) with respect to the reporting entity (lender).

In this regard, the reporting party (borrower) pays the reporting entity (lender) the agreed interest at the repo rate for the implicit financing obtained on the cash it received, where said repo rate is generally lower than what would have been agreed in a “cash-oriented” repo.

In repo operations, an agreed price is usually agreed upon whose value is above or below the cash exchanged, so the difference between the cash exchanged and the agreed price aims to protect the counterparty that is exposed to the risks of the operation (for example, against market risk). If the operation is “cash-oriented”, the reporting party (borrower) generally grants financial assets as guarantee at an agreed price lower than the market value, so its fair value is higher with respect to the cash received; in contrast, if it is “value-oriented”, the reporting entity (lender) will generally receive titles as guarantee at an agreed price higher than the market value, so its fair value is below the cash granted.

The delivery of collateral can occur at the beginning of the operation or during the life of the repo with respect to variations in the fair value of the granted collateral.

Considering all the foregoing, regardless of the economic intention, the accounting treatment of “cash-oriented” or “value-oriented” repo operations is the same.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 31

Recognition and Valuation Standards
Reporting Entity
On the date of contracting the repurchase agreement, acting as the reporting entity, the entity must recognize the outflow of cash and cash equivalents, or a creditor clearing account, recording a receivable initially measured at the agreed price, which represents the right to recover the cash delivered.

During the life of the repurchase agreement, the receivable referred to in the preceding paragraph shall be valued at its amortized cost, by recognizing the repurchase interest in the results of the period as it accrues, in accordance with the effective interest method, affecting said receivable.

Financial assets that the reporting entity has received as collateral must be treated in accordance with the provisions of the following section.

Collateral granted and received other than cash The collateral granted by the counterparty to the reporting entity (other than cash) must be recognized in accordance with the following:

a) The reporting entity shall recognize the collateral received in off-balance sheet accounts, following for its valuation the standards related to custody operations under criterion B-3 "Custody and administration of assets".

b) The reporting entity, upon selling the collateral, must recognize the resources resulting from the transaction, as well as a payable account for the obligation to return the collateral to the counterparty (initially measured at the agreed price), which shall be valued at its fair value in the case of sale (any difference between the price received and the value of the payable account shall be recognized in the results of the period).

c) In the event that the counterparty fails to meet the conditions established in the contract, and therefore cannot claim the collateral, the reporting entity must recognize the entry of the collateral in its statement of financial position, in accordance with the accounting criteria for collective financing institutions, according to the type of asset involved, against the receivable referred to in paragraph 32, or, if applicable, if the collateral had previously been sold, it must derecognize the payable account referred to in subsection b), relating to the obligation to return the collateral to the counterparty.

d) The reporting entity must recognize the collateral in its financial statements only in off-balance sheet accounts, with the exception of what is established in the previous subsection c), that is, when the risks, benefits, and control of the collateral have been transferred due to the counterparty's default.

e) The off-balance sheet accounts recognized for collateral received by the reporting entity must be canceled when the repurchase agreement reaches its maturity or there is default by the counterparty.

In the case of operations where the reporting entity sells the received collateral, it must maintain off-balance sheet control of said sold collateral, following for its valuation the guidelines of the accounting criterion for collective financing institutions that applies.

The off-balance sheet accounts recognized for collateral received that have in turn been sold by the reporting entity must be canceled when the entity acquires the sold collateral to return it to the counterparty or when there is default by the counterparty.

Presentation Standards
Statement of Financial Position
The receivable representing the right to receive cash, as well as accrued interest, must be presented within the statement of financial position, under the item of debtors for repurchase agreements.

The collateral received from the counterparty must be presented in off-balance sheet accounts under the item of collateral received by the entity.

The payable account referred to in subsection b) of paragraph 35, which represents the reporting entity's obligation to return the collateral it has sold, must be presented within the statement of financial position, under the item of collateral sold.

32 OFFICIAL GAZETTE Tuesday, September 9, 2025

The off-balance sheet accounts referred to in paragraph 36, regarding those collateral received by the reporting entity that have in turn been sold, must be presented under the item of collateral received and sold by the entity.

Statement of Comprehensive Income
The accrual of interest from the repurchase agreement resulting from the operation must be presented under the item of interest income.

The difference referred to in subsection b) of paragraph 35, if any, generated by the sale, must be presented under the item of intermediation result.

The fair value valuation of the payable account referred to in subsection b) of paragraph 35, which represents the reporting entity's obligation to return the collateral it has sold, must be presented under the item of intermediation result.

Offsetting of Financial Assets and Liabilities For the purpose of offsetting between financial assets and liabilities, acting as the reporting entity, the provisions of NIF B-12 "Offsetting of financial assets and financial liabilities" must be observed.

Entities must disclose through notes to the financial statements, the information corresponding to repurchase agreements in the following manner:

a) that relating to the total amount of transactions entered into; b) the amount of repurchase interest recognized in the results of the period; c) average terms in the contracting of outstanding repurchase agreements; d) type and total amount by type of asset of the collateral received; e) for collateral received and in turn sold, the total amount by type of asset, and f) the rate agreed upon in relevant transactions.

[. . .]

D-1 STATEMENT OF FINANCIAL POSITION
Background
Financial information must meet, among other things, the objective of presenting the financial situation of entities at a specific date, requiring the establishment, through specific criteria, of the objectives and general structure that the statement of financial position must have.

Objective and Scope
This criterion aims to establish the general characteristics, as well as the structure that the statement of financial position of entities must have, which must adhere to what is provided in this criterion. Furthermore, minimum guidelines are established, with the purpose of standardizing the presentation of this financial statement among entities, and in this way, facilitate its comparability.

The statement of financial position aims to present information regarding resources (assets) and sources of financing (liabilities and equity) of an entity at a specific date.

The statement of financial position, therefore, must adequately and on consistent bases show the entities' position regarding off-balance sheet accounts, assets, liabilities, and equity, so that the economic resources available to said entities, as well as their financial structure, can be evaluated.

Additionally, the statement of financial position must fulfill the objective of being a useful tool for the analysis of different entities, which is why it is convenient to establish the concepts and general structure that said financial statement must contain.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 33

Concepts Integrating the Statement of Financial Position In a broad context, the concepts that integrate the statement of financial position are; assets, liabilities, and equity, understood as such concepts as defined in NIF A-1, Chapter 50, "Basic elements of financial statements". Furthermore, the off-balance sheet accounts referred to in this criterion are part of the concepts that integrate the structure of the statement of financial position of entities.

Structure of the Statement of Financial Position The structure of the statement of financial position must group the concepts of off-balance sheet accounts, assets, liabilities, and equity, in such a way that it reflects from greatest to least their degree of liquidity or exigibility, as the case may be.

In this way, the minimum items that must be included in the statement of financial position are the following:

Off-balance sheet accounts
Operations on behalf of clients clients current accounts; custody operations, and administration operations.

Operations on own account contingent assets and liabilities; collateral received by the entity; collateral received and sold or pledged by the entity, and other registration accounts.

Assets cash and cash equivalents; margin accounts (financial derivative instruments); investments in financial instruments; debtors for repurchase agreements; financial derivative instruments; valuation adjustments for hedging financial assets; virtual assets; benefits to be received in securitization operations; receivables (net); long-term assets held for sale or for distribution to owners; prepayments and other assets; property, furniture, and equipment (net); right-of-use assets for property, furniture, and equipment (net); permanent investments; deferred income tax assets (net); intangible assets (net); right-of-use assets for intangible assets (net), and goodwill.

34 OFFICIAL GAZETTE Tuesday, September 9, 2025

Liabilities securities liabilities; bank loans and from other organizations; obligation to return client deposits invested in repurchase agreements; collateral sold or pledged; financial derivative instruments; valuation adjustments for hedging financial liabilities; obligations in securitization operations; lease liability; other payables; liabilities related to groups of assets held for sale; financial instruments that qualify as liabilities; obligations associated with the removal of components of property, furniture, and equipment; income tax liability; employee benefits liability, and deferred credits and advance collections.

Equity contributed capital, and retained earnings.

Presentation of the Statement of Financial Position The items described above correspond to the minimum required for the presentation of the statement of financial position; however, entities must break down, either in the cited financial statement or through notes, the content of the concepts they deem necessary in order to show their financial situation to the user of the financial information. At the end of this criterion, a statement of financial position prepared with the minimum items referred to in the previous paragraph is shown.

However, certain items of the statement of financial position require special guidelines for their presentation, which are described below:

Off-balance sheet accounts
Under this concept, operations carried out on behalf of clients must be presented, as well as those situations or events that, according to the definition of assets, liabilities, and equity, should not be included within such concepts in the statement of financial position of entities, but which provide information on any of the following events:

a) contingent assets and liabilities in accordance with NIF C-9 "Provisions, contingencies, and commitments"; b) operations on behalf of clients; c) operations carried out on own account; d) collateral received by the entity; e) collateral received and sold or pledged by the entity f) amounts that complement the figures contained in the statement of financial position, and g) other accounts that the entity considers necessary to facilitate accounting records or to comply with applicable legal provisions.

Margin accounts (financial derivative instruments) Balances resulting from margin accounts in cash, securities, or other assets referred to in NIF C-10 "Financial derivative instruments and hedging relationships" will be presented as part of this item.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 35

Investments in Financial Instruments
Different categories of investments in financial instruments will be presented within this item, such as, negotiable financial instruments, financial instruments to collect and sell, and financial instruments to collect principal and interest (securities), the latter at their amortized cost (that is, including accrued but uncollected interest and net of items to amortize and expected credit losses).

Debtors for Repurchase Agreements
The debtor balance resulting from repurchase agreement operations referred to in the corresponding criterion will be presented immediately after the concept of investments in financial instruments.

Financial Derivative Instruments
Financial assets resulting from financial derivative instruments will be presented immediately after the concept of debtors for repurchase agreements, disaggregated into financial derivative instruments for trading purposes or for hedging purposes, as applicable.

Valuation Adjustments for Hedging Financial Assets In a fair value hedge for interest rate risk of a portion of a portfolio composed of financial assets, the adjustment to the book value of the hedged item by the gain or loss recognized in the results of the period will be presented in this item, immediately after the item of financial derivative instruments.

Virtual Assets
Virtual assets held in the entity's own position will be presented within this item, attending to what is established in NIF C-22 "Cryptocurrencies".

Receivables (net)
Receivables will be presented considering, among others, debtor clearing accounts, debtors for margin accounts, debtors for collateral granted in cash, various debtors, taxes to be recovered, and conditional receivables, deducted, if applicable, from the estimate of expected credit losses.

Long-Term Assets Held for Sale or for Distribution to Owners Investments in long-term assets that are classified as held for sale or for distribution to owners, such as subsidiaries, associates, and joint ventures, as well as other permanent investments and assets related to discontinued operations, referred to in NIF B-11 "Disposal of long-term assets and discontinued operations", will be presented within this item.

Prepayments and Other Assets
Prepayments and other assets, such as deferred charges and security deposits, as well as other short-term and long-term assets, must be presented as a single item in the statement of financial position. The employee benefits asset arising in accordance with what is established in NIF D-3 "Employee Benefits" will be part of this item.

Right-of-Use Assets for Property, Furniture, and Equipment (net) These assets represent the lessee's right to use a property, furniture, or equipment during the lease term, reduced by their accumulated depreciation.

Permanent Investments
Permanent investments in unconsolidated subsidiaries, associates, joint ventures, as well as other permanent investments, added by any goodwill that may have been generated, will be presented within this item.

Right-of-Use Assets for Intangible Assets (net) These assets represent the lessee's right to use an intangible asset during the lease term, reduced by their accumulated amortization.

Bank Loans and from Other Organizations
Bank loans and loans from other organizations will be grouped within a specific item, disaggregated into:

a) short-term (amount of amortizations whose maturity term is less than or equal to one year), and b) long-term (amount of amortizations whose maturity term is greater than one year).

36 OFFICIAL GAZETTE Tuesday, September 9, 2025

Collateral Sold or Pledged
Collateral sold or pledged representing the obligation to return the collateral received from the counterparty in repurchase agreement operations, financial derivative instruments, and other collateral sold must be presented within this item in a disaggregated manner.

In the case of repurchase agreement operations, the creditor balance resulting from the offsetting carried out in accordance with criterion B-2 "Repurchase Agreements" must be presented.

Financial Derivative Instruments
Financial liabilities resulting from financial derivative instruments will be presented immediately after the item of collateral sold or pledged, disaggregated into financial derivative instruments for trading purposes or for hedging purposes, as applicable.

Valuation Adjustments for Hedging Financial Liabilities In a fair value hedge for interest rate risk of a portion of a portfolio composed of financial liabilities, the adjustment to the book value of the hedged item by the gain or loss recognized in the results of the period will be presented in this item, immediately after the corresponding financial liabilities.

Other Payables
This item will include, among others, creditor clearing accounts, creditors for margin accounts, creditors for collateral received in cash, contributions to be paid, various creditors, and other payables, including in the latter overdrafts in checking accounts and the negative balance of the item of cash and cash equivalents that, in accordance with what is established in criterion B-1 "Cash and cash equivalents", must be presented as a liability.

Liabilities Related to Groups of Assets Held for Sale Liabilities related to groups of long-term assets held for sale, including discontinued operations, such as obligations upon disposal of assets, will be presented within this item.

Financial Instruments that Qualify as Liabilities Contributions for future capital increases pending formalization by their shareholders' meeting, as well as those financial instruments that qualify as liabilities, in accordance with what is established in NIF C-12 "Financial instruments with liability characteristics and equity", must be included in this item.

Obligations Associated with the Removal of Components of Property, Furniture, and Equipment This item will include obligations arising from the permanent removal of service of a component of property, furniture, and equipment, in accordance with what is established in NIF C18 "Obligations associated with the removal of property, plant, and equipment".

Income Tax Liability
The amount corresponding to taxes accrued, as well as the amount resulting from deferred income tax liabilities, determined in accordance with what is established in NIF D-4 "Income Taxes", will be presented in this item.

Employee Benefits Liability
The liability arising in accordance with what is established in NIF D-3 will be part of this item.

Deferred Credits and Advance Collections
This item will be integrated by deferred credits and advance collections, such as, advance interest collections, commissions collected in advance, and those received on account of goods promised for sale or with reservation of ownership, among others.

Equity
When preparing the consolidated statement of financial position, the non-controlling interest representing the part of the subsidiary's equity corresponding to non-controlling shareholders will be presented in a separate line, immediately after retained earnings.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 37

NAME OF THE COLLECTIVE FINANCING INSTITUTION
ADDRESS
STATEMENT OF FINANCIAL POSITION AS ___ OF _____________ OF _____ EXPRESSED IN CURRENCY OF PURCHASING POWER OF ____ OF ____ (Figures in thousands of pesos)

OFF-BALANCE SHEET ACCOUNTS

OPERATIONS ON BEHALF OF CLIENTS

CLIENTS CURRENT ACCOUNTS

Deposits from applicants
Debt $
Capital “
Copropriety or royalties “
Investor deposits “
Other current accounts “

OPERATIONS ON OWN ACCOUNT

CONTINGENT ASSETS AND LIABILITIES $

COLLATERAL RECEIVED BY THE ENTITY

“

LEASE LIABILITIES
ACCOUNTS RECEIVABLE (NET)
OTHER ACCOUNTS PAYABLE
LONG-TERM ASSETS HELD
FOR SALE OR FOR DISTRIBUTION TO OWNERS

Accounts payable for settlement of operations
Accounts payable for margin accounts
Accounts payable for cash collateral received
Prepayments and other assets
Contributions payable
Various accounts payable and other accounts payable

PROPERTY, PLANT AND EQUIPMENT (NET)
LIABILITIES RELATED TO GROUPS OF ASSETS HELD FOR SALE

RIGHT-OF-USE ASSETS FOR PROPERTY, PLANT AND EQUIPMENT (NET) FINANCIAL INSTRUMENTS THAT QUALIFY AS LIABILITIES

PERMANENT INVESTMENTS
Subordinated obligations in circulation

DEFERRED INCOME TAX ASSETS (NET)
Contributions for future capital increases pending formalization by its shareholders' meeting

INTANGIBLE ASSETS (NET)
Other

RIGHT-OF-USE ASSETS FOR INTANGIBLE ASSETS (NET)

LIABILITIES ASSOCIATED WITH THE REMOVAL OF COMPONENTS OF PROPERTY, PLANT AND EQUIPMENT

GOODWILL
INCOME TAX LIABILITY

EMPLOYEE BENEFITS LIABILITY

DEFERRED CREDITS AND ADVANCED CHARGES

TOTAL LIABILITIES $

OWNERS' EQUITY
CONTRIBUTED CAPITAL
Share capital
Contributions for future capital increases formalized by its shareholders' meeting

Share premium
Financial instruments that qualify as equity

EARNED CAPITAL
Capital reserves
Accumulated results
Other comprehensive income
Valuation of trading financial instruments
Valuation of financial instruments to collect and sell

Valuation of cash flow hedging financial instruments

Valuation of other hedging financial instruments

Income and expenses related to assets held for disposal

Remediation of defined employee benefits
Cumulative effect from translation
Participation in OCI of other entities

TOTAL CONTROLLING INTEREST
TOTAL NON-CONTROLLING INTEREST

TOTAL OWNERS' EQUITY $

TOTAL ASSETS $ TOTAL LIABILITIES AND OWNERS' EQUITY $

The concepts appearing in this statement are shown in an illustrative, non-exhaustive manner. (1) This line item will be omitted if the economic environment is "non-inflationary".

40 OFFICIAL GAZETTE Tuesday, September 9, 2025 D-2 STATEMENT OF COMPREHENSIVE INCOME Background Financial information must comply, among other things, with the objective of reporting the results of an entity's operations during a defined accounting period, requiring the establishment, through specific criteria, of the general object and structure that the statement of comprehensive income must have. This is to obtain elements of judgment regarding, among other issues, the level of operational efficiency, profitability, and financial risk.

Objective and Scope
This standard aims to establish the general characteristics for the presentation and structure of the statement of comprehensive income, the minimum content requirements, and the general disclosure norms. Whenever this financial statement is prepared, entities must adhere to the structure and guidelines provided in this standard, through which the presentation of this financial statement among entities is sought to be homogenized, and in this way, facilitate its comparability. The statement of comprehensive income aims to present information regarding the results of the entity's operations during an accounting period.

Concepts Integrating the Statement of Comprehensive Income In a broad context, the concepts that integrate the statement of comprehensive income are: revenues, costs and expenses, net income, and comprehensive income, considering as such the concepts thus defined in NIF A-1, Chapter 50 "Basic Elements of Financial Statements".

Structure of the Statement of Comprehensive Income The minimum items that the statement of comprehensive income must contain in entities are the following:
operating result; result before income tax; result from continuing operations; net income, and comprehensive income.

Presentation of the Statement of Comprehensive Income The items described above correspond to the minimum requirements for the presentation of the statement of comprehensive income; however, entities must break down, either in the aforementioned statement of comprehensive income or through notes to the financial statements, the content of the concepts they deem necessary in order to show their results to the user of financial information. At the end of this standard, a consolidated statement of comprehensive income is shown, prepared with the minimum items referred to in the previous paragraph.

Characteristics of the Items Composing the Structure of the Statement of Comprehensive Income Operating Result The operating result is composed of the result from services, and the financial margin, increased or decreased by:
a) the result from intermediation, b) other operating income (expenses) other than interest income or expenses that have been included within the financial margin, and c) administration and promotion expenses.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 41 Result from Services The result from services is considered to be the commissions generated by the provision of the entity's platform service for the purposes of collective financing operations between applicants and investors, including the provision of services, among others, of management, transfer, custody, or administration of resources on behalf of clients. Likewise, commissions charged and paid, among others, related to loans operated through the platform and debt placement are considered within the result from services.

Financial Margin
The financial margin shall be composed of the difference between interest income and interest expenses, increased or decreased by the net monetary position result, related to items in the financial margin (in the case of an inflationary environment).

Interest Income
Interest income is considered to be the interest from financial operations, such as, deposits in financial institutions, margin accounts, investments in financial instruments, repo operations, hedging operations, premiums for debt placement, and dividends from instruments that qualify as equity financial instruments. Similarly, valuation adjustments derived from items denominated in UDIS or in some other general price index are considered as interest income, as well as exchange gains, provided that such items originate from positions related to income or expenses that form part of the financial margin.

Interest Expenses
Interest expenses are considered to be transaction costs, discounts, and interest derived from stock exchange liabilities, bank loans, and loans from other entities, interest, transaction costs, and discounts associated with financial instruments that qualify as liabilities. In addition, expenses arising from operations with derivative financial instruments as well as premiums paid for the early redemption of financial instruments that qualify as liabilities. Likewise, valuation adjustments derived from items denominated in UDIS or in some other general price index are considered as interest expenses, as well as exchange losses on positions, provided that such concepts originate from assets or liabilities related to expenses or income that form part of the financial margin. Likewise, expenses related to lease liabilities are considered as interest expenses.

Net Monetary Position Result (Financial Margin) The net monetary position result referred to in paragraph 9 shall be that which originates from items whose income or expenses form part of the financial margin (in the case of an inflationary environment).

Result from Intermediation
Likewise, the result from intermediation is considered as part of the operating result, understood as the following concepts:
a) result from fair value valuation of trading financial instruments and derivative financial instruments for trading or hedging purposes, valuation of the hedged item, as well as sold collateral; b) estimation of expected credit losses for investments in financial instruments; c) result from currency valuation; d) result from virtual asset valuation;

42 OFFICIAL GAZETTE Tuesday, September 9, 2025 e) result from sale and purchase of financial instruments and derivative financial instruments; f) result from sale and purchase of virtual assets; g) result from sale and purchase of currencies; h) result from sale of received collateral; i) transaction costs for the sale and purchase of trading financial instruments, derivative financial instruments, as well as virtual assets, and j) other financial results.

Other Operating Income (Expenses)
Other operating income (expenses) include income and expenses derived from the entity's operations that are not included in the previous paragraphs, nor form part of administration and promotion expenses, such as:
a) costs, expenses, and commissions derived from collection management; b) tax recoveries and excess benefits to be received in securitization operations; c) provisions for estimation of expected credit losses; d) losses; e) donations; f) loss in custody and administration of goods; g) loss in mandate operations; h) loss from impairment or effect of reversal of impairment of other long-term assets held for sale; i) interest expenses in financing for asset acquisition; j) result in sale of property, plant and equipment; k) cancellation of other liability accounts; l) interest income from loans to officials and employees; m) lease income; n) result from valuation of the asset (or liability) for administration of transferred financial assets, as well as benefits to be received in securitization operations, and o) other items of operating income (expenses). In addition to the items previously mentioned, the monetary position result, in the case of an inflationary environment, and exchange gains/losses generated by items not related to the financial margin of the entities, shall be presented in the item of other operating income (expenses).

Administration and Promotion Expenses
Finally, administration and promotion expenses shall be considered within the operating result, which must include all types of direct short-term benefits granted to the entity's employees, PTU (Profit Sharing) incurred and deferred, the net period cost derived from long-term employee benefits, fees, rents (for example, variable lease payments, short-term leases), insurance and bonds, promotion and advertising expenses, taxes and various duties, non-deductible expenses, technology expenses, depreciation, amortization, loss from impairment or effect of reversal of impairment of real estate and other assets in use, maintenance expenses, as well as inspection and surveillance fees from CNBV, and other administration and promotion expenses.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 43 Result Before Income Tax It is the operating result, incorporating the participation in the net result of other entities, increased or decreased as appropriate by the effects of impairment and its reversals, dividends from permanent investments, adjustments associated with other permanent investments, and the effects of valuation of available-for-sale permanent investments.

Result from Continuing Operations
It is the result before income tax, decreased by the effect of income tax expenses incurred in the period, increased or decreased, as the case may be, by the effects of deferred income taxes generated or realized in the period, in its case, net of their estimation.

Net Income
It corresponds to the result from continuing operations, increased or decreased as appropriate, by discontinued operations referred to in NIF B-11 "Disposal of long-term assets and discontinued operations".

Comprehensive Income
It corresponds to net income increased or decreased by OCI of the period, net of the effects of income tax and PTU related, as well as participation in OCI of other entities. OCI of the period shall be integrated by: valuation of trading financial instruments, when they are non-trading equity instruments in the short term, valuation of financial instruments to collect and sell, valuation of cash flow hedging financial instruments, valuation of other hedging financial instruments, income and expenses related to assets held for disposal, remediation of defined employee benefits, and cumulative effect from translation. The following shall be disclosed in notes to the financial statements:
a) detail of commissions charged to applicants and investors, segregating those generated under schemes in which the entity and investors share the risks of collective debt financing operations; b) detail of commissions incurred for the provision of the entity's services; c) composition of the financial margin, identifying by currency type interest income and interest expenses, distinguishing the type of operation from which they originate (investments in financial instruments, repos, sold collateral, as well as stock exchange liabilities and bank loans and loans from other entities, among others); d) composition of the result from intermediation, identifying the result from fair value valuation and, if applicable, the result from sale and purchase, according to the type of operation from which they originate (investments in financial instruments, virtual assets, as well as sold collateral); e) the detail of income taxes incurred and deferred; f) the detail of movements of OCI net of income tax, corresponding to the period effect and to recycling, if applicable, that was carried out; g) the amounts of income tax, as well as PTU related to OCI, and h) the amount of basic earnings or loss per share and diluted earnings or loss per share, in case the entity trades on the stock exchange. The determination of both amounts must be made based on the NIF relative to earnings per share.

44 OFFICIAL GAZETTE Tuesday, September 9, 2025 NAME OF THE COLLECTIVE FINANCING INSTITUTION ADDRESS STATEMENT OF COMPREHENSIVE INCOME FROM ____________ TO _____________ OF _____ EXPRESSED IN CURRENCY OF PURCHASING POWER OF _______ OF (1) (Amounts in thousands of pesos) Commissions charged $ Commissions paid "_ Result from services " Interest income " Interest expenses " Net monetary position result (financial margin) "________ "________ Financial margin " Result from intermediation " Other operating income (expenses) " Administration and promotion expenses "________ “________ OPERATING RESULT " Participation in the net result of other entities “________ RESULT BEFORE INCOME TAX " Income tax " RESULT FROM CONTINUING OPERATIONS " Discontinued operations “________ NET INCOME $________ Other comprehensive income Valuation of trading financial instruments " Valuation of financial instruments to collect and sell " Valuation of cash flow hedging financial instruments " Valuation of other hedging financial instruments " Income and expenses related to assets held for disposal " Remediation of defined employee benefits " Cumulative effect from translation "______ " Participation in OCI of other entities "

COMPREHENSIVE INCOME $________
Net income attributable to:
Controlling interest "
Non-controlling interest "_______ “________

Comprehensive income attributable to:
Controlling interest "
Non-controlling interest "________ $________

Basic earnings per ordinary share $
The concepts appearing in this statement are shown in an illustrative, non-exhaustive manner. (1) This line item will be omitted if the economic environment is "non-inflationary".

Tuesday, September 9, 2025 OFFICIAL GAZETTE 45 D-3 STATEMENT OF CHANGES IN OWNERS' EQUITY Background Financial information must comply, among other things, with the objective of reporting the modifications in owners' investment during a defined accounting period, requiring the establishment, through specific criteria, of the objectives and general structure that the statement of changes in owners' equity must have, with the purpose of evaluating, among other issues, the profitability indices of the entity, both for a specific accounting period, and cumulatively as of the date of the financial statements.

Objective and Scope
This standard aims to establish the general characteristics for the presentation and the structure that the statement of changes in owners' equity of entities must have, the minimum content requirements, and the general disclosure norms. This, with the purpose of homogenizing the presentation of this financial statement among entities and in this way, facilitate its comparability. The statement of changes in owners' equity aims to present the movements between the initial and final balances of contributed capital and earned capital during an accounting period. In general and non-exhaustive terms, the main items that integrate owners' equity are:
a) contributed capital, which is composed of contributions received by the entity from owners and the amount of financial instruments issued by the entity that qualify as equity. They also include certain contributions for future capital increases, premiums on issuance or sale of shares, and financial instruments that by economic substance qualify as equity, and b) earned capital, which is composed of accumulated comprehensive income, as well as reserves created by the entity's shareholders. For the above, the basic elements of the statement of changes in owners' equity of entities are: owner movements, reserve movements, and comprehensive income, in accordance with NIF A-1, Chapter 50, "Basic Elements of Financial Statements". The movements presented in the statement of changes in owners' equity must be segregated into the amounts corresponding to:
a) controlling interest, which is the portion of the owners' equity of subsidiaries that belongs to the parent company, and b) non-controlling interest, which is the portion of the owners' equity of subsidiaries that belongs to owners other than the parent company. This standard does not aim to establish the mechanism by which the aforementioned movements are determined, as they are subject to accounting standards for collective financing institutions or specific NIFs established regarding the matter.

Structure of the Statement of Changes in Owners' Equity The statement of changes in owners' equity must present in a segregated manner, for each period for which it is presented, the amounts related, if applicable, to:
a) initial balances of owners' equity; b) adjustments for retrospective application due to accounting changes and error corrections;

46 OFFICIAL GAZETTE Tuesday, September 9, 2025 c) adjusted initial balances; d) owner movements; e) reserve movements; f) comprehensive income, and g) final balances of owners' equity.

Initial Balances of Owners' Equity
In this line item, the book values of each of the items of owners' equity with which the entity started each period for which the statement of changes in owners' equity is presented must be shown.

Adjustments for Retrospective Application Due to Accounting Changes and Error Corrections This corresponds to adjustments derived from the retrospective application established in NIF B-1 "Accounting Changes and Error Corrections". When retrospective adjustments have been determined that consequently affect the initial balances of the period, the corresponding amounts must:
a) be presented immediately after the initial balances, as they are adjustments to them, and b) be presented in a segregated manner by the amounts affecting each item of owners' equity. In cases where in the same accounting period retrospective adjustments have been determined both for accounting changes and for error corrections, both amounts must be presented in a segregated manner within the body of the statement of changes in owners' equity.

Adjusted Initial Balances
They result from the algebraic sum of the initial balances of owners' equity and the adjustments for retrospective application to each item individually.

Owner Movements
These are changes to contributed capital or, if applicable, to earned capital, during an accounting period, derived from decisions made by owners regarding their investment in the entity. Some examples of this type of movement are the following:
a) capital contributions; b) capital refunds; c) declaration of dividends; d) capitalization of items from contributed capital; e) capitalization of comprehensive income; f) capitalization of reserves, and g) changes in controlling interest that do not imply loss of control. Movements corresponding to owner contributions must be shown separately from those that are distributions to them, that is, they must not be shown in a net manner.

Movements of reserves
In this line item, amounts representing increases or decreases to capital reserves must be shown.

Integral result
It refers to the increase or decrease in the earned capital of an entity derived from its operations, during an accounting period, originating from net profit or loss, plus other comprehensive income. In this line item, the integral result will be presented broken down into the following components:
a) net result of the period; b) other comprehensive income (OCI), and c) participation in OCI of other entities. Likewise, the net movement of the period of the components of the integral result must be presented; as net movement, it must be understood as OCI net of income tax, participation of workers in profits (PTU), and the recycling of OCI.

Final balances of equity capital
The final balances of equity capital are determined by the algebraic sum of the initial balances adjusted for each of the items of equity capital plus owner movements, reserve movements, and the integral result.

Presentation of the statement of changes in equity capital The concepts described above correspond to the minimum requirements for the presentation of the statement of changes in equity capital; however, entities must break down, either in the cited statement of changes in equity capital or through notes to the financial statements, the content of the concepts they consider necessary for users of financial information to understand the movements that affected the equity capital of the entities in the period. At the end of this criterion, a statement of changes in equity capital prepared with the requirements referred to in this criterion is shown.

General considerations
In the event of an inflationary environment, all balances and movements incorporated in the statement of changes in equity capital must be shown expressed in monetary units of purchasing power relative to the date of the financial statements. The following must be disclosed in notes to the financial statements:
a) the amount of dividends distributed in the period, the manner in which they were paid, as well as the dividend per share data; b) the reason for capital refunds made in the period, and c) a description of how the capital contributions of the period were made.

48 OFFICIAL GAZETTE Tuesday, September 9, 2025 NAME OF THE COLLECTIVE FINANCING INSTITUTION ADDRESS STATEMENT OF CHANGES IN EQUITY CAPITAL FROM ___ OF __________ TO ___ OF ___________ OF ___ EXPRESSED IN CURRENCY OF PURCHASING POWER OF _____ OF _____ (1) (Figures in thousands of pesos) CONCEPT CONTRIBUTED CAPITAL EARNED CAPITAL Total controlling interest Non-controlling interest Total equity capital Social capital Contributions for future capital increases formalized by its shareholders' meeting Premium on the sale of shares Financial instruments qualifying as capital Capital reserves Accumulated results Valuation of negotiable financial instruments Valuation of financial instruments to collect and sell Valuation of financial instruments for hedging cash flows Valuation of other hedging financial instruments Income and expenses related to assets held for disposal Remuneration of defined benefits to employees Accumulated effect from conversion Participation in OCI of other entities Balance at ___ of __________ of ___ Retrospective adjustments for accounting changes Retrospective adjustments for error corrections Balance at ____ of _____ of _____ adjusted OWNER MOVEMENTS Capital contributions Capital refunds Decree of dividends Capitalization of other equity capital concepts Changes in controlling interest that do not imply loss of control Total RESERVE MOVEMENTS Capital reserves INTEGRAL RESULT Net result Other comprehensive income - Valuation of negotiable financial instruments - Valuation of financial instruments to collect and sell - Valuation of financial instruments for hedging cash flows - Valuation of other hedging financial instruments - Income and expenses related to assets held for disposal - Remuneration of defined benefits to employees - Accumulated effect from conversion Participation in OCI of other entities Total Balance at ___ of _______ of ___ The concepts appearing in this statement are shown in an enumerative but not exhaustive manner. (1) This line item will be omitted if the economic environment is "non-inflationary".

Tuesday, September 9, 2025 OFFICIAL GAZETTE 49 D-4 STATEMENT OF CASH FLOWS Background Financial information must meet, among other things, the purpose of showing how entities generate and use cash and cash equivalents, which are essential to maintain their operations, cover obligations, as well as distribute dividends.

Objective and scope
This criterion aims to establish the general characteristics for the presentation, structure, and preparation of the statement of cash flows of entities, as well as the disclosures that complement said financial statement. Likewise, minimum guidelines are established, with the purpose of homogenizing the presentation of this financial statement among entities, and in this way, facilitate its comparability. The statement of cash flows has the main objective of providing users of basic financial statements with information regarding the inflows and outflows of cash during an accounting period. When the statement of cash flows is used together with the rest of the financial statements, it provides information that allows users to:
a) evaluate changes in the assets and liabilities of the entity and in its financial structure (including its liquidity and solvency), and b) evaluate both the amounts and dates of collections and payments, in order to adapt to circumstances and opportunities for the generation and application of cash and cash equivalents. Likewise, the statement of cash flows presents the operations that were carried out in the period, that is, those that were materialized with the collection or payment of the item in question; while the statement of integral result shows the operations accrued in the same period, that is, when they are recognized accounting-wise at the moment they economically affect the entity, regardless of the date in which they are considered carried out for accounting purposes. The statement of cash flows allows entities to improve the comparability of information on operational performance with different entities, because it eliminates the effects generated by the use of different accounting treatments for the same transactions and economic events. Historical information on cash flows is used as an indicator of the amount, timing of generation, and probability of future cash flows. Likewise, this information is useful to verify the accuracy of forecasts made in the past of future cash flows, to analyze the relationship between profitability and net cash flows, as well as, if applicable, the effects of inflation when there is an inflationary environment.

Definition of terms
Financing activities.- Those related to the obtaining, as well as the remuneration and compensation of funds coming from: i) the owners of the entity; ii) creditors granting financing not related to usual operating activities, and iii) the issuance by the entity, of financial instruments that qualify as liability or well of financial instruments that qualify as capital. Investment activities.- Those related to the acquisition and disposal of: i) properties, furniture and equipment, intangible assets and other assets intended for use or for the provision of services; ii) long-term financial instruments; iii) permanent investments in financial instruments that qualify as capital; and iv) activities related to the granting and recovery of loans not related to operating activities. Operating activities.- Those that constitute the main source of income for the entity, include other activities that cannot be classified as investment or financing. Cash and cash equivalents.- This concept will be understood as what is established for this effect by criterion B-1 "Cash and cash equivalents".

50 OFFICIAL GAZETTE Tuesday, September 9, 2025 Cash inflows.- Are increases in cash during an accounting period, generated by the decrease of any other asset other than cash, the increase in liabilities, or by increases in capital by the shareholders of the entity. Cash flows.- Are inflows and outflows of cash and cash equivalents. Movements between the items that constitute cash and cash equivalents will not be considered cash flows, since those components are part of the administration of cash and cash equivalents of the entity, rather than their operating, investment or financing activities. Cash outflows.- Are decreases in cash during an accounting period, generated by the increase of any other asset other than cash, the decrease in liabilities, or by the disposal of capital by the shareholders. Nominal value.- Is the amount in monetary units expressed in banknotes, coins, bonds and instruments.

Presentation standards
General considerations
Entities must exclude from the statement of cash flows, all operations that did not affect cash flows. For example:
a) conversion of debt to capital and distribution of dividends in shares; b) acquisition of an entity with payment in shares; c) share payments to employees; d) operations negotiated with asset exchange; e) creation of reserves and any other transfer between equity capital accounts, and f) effects from recognition of fair value.

Structure of the statement of cash flows
Entities must classify and present cash flows, according to their nature, in operating, investment and financing activities, attending to their economic substance and not the form used to carry them out. The structure of the statement of cash flows must include, at minimum, the following items:
operating activities; investment activities; financing activities; net increase or decrease in cash and cash equivalents; effects from changes in the value of cash and cash equivalents; cash and cash equivalents at the beginning of the period, and cash and cash equivalents at the end of the period.

Operating activities
Cash flows from operating activities are an indicator of the extent to which these activities have generated sufficient liquid funds to maintain the operating capacity of the entity, to make new investments without resorting to external sources of financing and, if applicable, to pay financing and dividends. Because the cash flows related to these activities are those derived from the operations that constitute the main source of income of the entity, in this section activities that intervene in the determination of its net result are included, except those that are associated either with investment or financing activities. Some examples of cash flows from operating activities are:
a) payments for the acquisition of investments in financial instruments (securities); b) payments of premiums for the acquisition of options; c) collections of premiums for the sale of options;

Tuesday, September 9, 2025 OFFICIAL GAZETTE 51 d) cash and cash outflows for repo debtors; e) cash and cash outflows from accounts receivable; f) cash inflows and cash equivalents from stock exchange liabilities; g) cash outflows and cash equivalents from stock exchange liabilities; h) cash inflows and cash equivalents from the sale of virtual assets; i) cash outflows and cash equivalents from the sale of virtual assets; j) cash inflows and cash equivalents from sold or pledged collateral; k) collections of income from interest referred to in criterion D-2 "Statement of integral result", as well as its main associated, which come from, among others, the following concepts:

cash and cash equivalents (with the exception of profit or loss from changes coming from this concept);
margin accounts (financial derivative instruments);
investments in financial instruments, and
repo debtors.
l) payments of expenses for interest referred to in criterion D-2, as well as its main associated, which come from, among others, the following concepts:
stock exchange liabilities;
bank loans and from other organisms, and
financial instruments that qualify as liability.
m) collections and payments, as appropriate, of commissions and fees generated by:
loans received;
debt placement, and
provision of services (sale and purchase of financial instruments, fund transfer, custody or administration of resources on behalf of clients, among others).
n) collections and payments from the sale and purchase of currencies, investments in financial instruments and financial derivative instruments; o) collections and payments from securitization operations; p) collections and payments related to financial derivative instruments for trading purposes; q) collections and payments associated with hedging financial instruments of covered items that are classified as operating activities; r) payments for direct benefits to employees, fees, rents, promotion and advertising expenses, among other administrative expenses; s) payments of income tax, and t) refunds of income tax.

Income tax
Cash flows related to income tax must be presented in a separate line item within the classification of operating activities, unless it is practical to relate them to investment or financing activities, as is the case of the tax derived from discontinued operations, which is related to investment activities.

Investment activities
Cash flows related to investment activities represent the extent to which entities have allocated resources to items that will generate income and cash flows in the medium and long term.

52 OFFICIAL GAZETTE Tuesday, September 9, 2025 Cash flows from investment activities are, for example, the following:
a) payments for long-term financial instruments; b) collections for long-term financial instruments; c) payments for the acquisition of properties, furniture and equipment; d) collections for the disposal of properties, furniture and equipment; e) payments for discontinued operations; f) collections for discontinued operations; g) payments for the acquisition of subsidiaries; h) collections for the disposal of subsidiaries; i) payments for the acquisition of associates, joint ventures and other permanent investments; j) collections for the disposal of associates, joint ventures and other permanent investments; k) collections of dividends in cash and cash equivalents from permanent investments; l) payments for the acquisition of intangible assets; m) collections for the disposal of intangible assets; n) collections associated with hedging financial instruments of covered items that are classified as investment activities, and o) payments associated with hedging financial instruments of covered items that are classified as investment activities.

Acquisitions and disposals of subsidiaries and other businesses Cash flows derived from acquisitions or disposals of subsidiaries and other businesses must be classified in investment activities; likewise, they must be presented in a single separate line item involving the entire acquisition operation or, if applicable, the disposal, instead of presenting the individual acquisition or disposal of the assets and liabilities of said businesses at the date of acquisition or disposal. Cash flows derived from acquisitions must not be offset with those from disposals. Cash flows paid for the acquisition of subsidiaries and other businesses must be presented net of the balance of cash and cash equivalents acquired in said operation. Cash flows collected for the disposal of subsidiaries and other businesses (discontinued operations) must be presented net of the balance of cash and cash equivalents disposed in said operation. Likewise, this amount must be net of the income tax attributable to such disposal. In the case of foreign operations, this net amount must be shown net of the accumulated adjustment for conversion attributable to said operations.

Financing activities
Cash flows generated by financing activities show the entity's capacity to restore to its owners and creditors, the resources they allocated to the entity at the time, and, if applicable, to pay them returns. Cash flows from financing activities are, for example, the following:
a) collections for obtaining bank loans and from other organisms; b) payments of bank loans and from other organisms; c) collections in cash and cash equivalents from the issuance or generation of shares of the entity itself, net of the related issuance expenses; d) payments in cash and cash equivalents to owners for refunds of social capital, of dividends or associated with the repurchase of own shares; e) collections for the issuance of financial instruments that qualify as capital; f) payments associated with financial instruments that qualify as capital; g) collections for the issuance of financial instruments that qualify as liability, and h) payments associated with financial instruments that qualify as liability.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 53 Net increase or decrease in cash and cash equivalents After classifying cash flows in operating activities, investment activities and financing activities, the net cash flows from these three sections must be presented.

Effects from changes in the value of cash and cash equivalents Entities must present in a separate line item, as applicable, the following:
a) the effects from conversion referred to in paragraph 43, which arise from having used different exchange rates for the conversion of the initial balance, the final balance and the cash flows and cash equivalents of an foreign operation; b) the effects from profit or loss from changes in cash and cash equivalents referred to in paragraph 46, which includes the difference generated by the conversion of the initial balance of cash and cash equivalents at the closing exchange rate of the day published by the Bank of Mexico on its Internet page, www.banxico.org.mx, or the one that replaces it and of the final balance of cash and cash equivalents at the closing exchange rate of the day of the current period, published by the Bank of Mexico on the referred Internet page; c) the effects on the balances of cash and cash equivalents from changes in their value resulting from fluctuations in the exchange rate and in their fair value, and d) the effects from inflation associated with the balances and the cash flows and cash equivalents of any of the entities that make up the consolidated economic entity and that are located in an inflationary economic environment. The effects referred to in the previous paragraph must be presented in the statement of cash flows in a segregated manner to allow adequate reconciliation between the cash balance at the beginning and at the end of the period.

Cash and cash equivalents at the beginning of the period Entities must present a separate line item named "Cash and cash equivalents at the beginning of the period", which corresponds to the balance of cash and cash equivalents presented in the statement of financial position at the end of the previous period (including restricted cash and cash equivalents), in order to reconcile it with the balance of cash and cash equivalents at the end of the current period.

Cash and cash equivalents at the end of the period Entities must present a separate line item named "Cash and cash equivalents at the end of the period", which must be determined by the algebraic sum of the items:
"Net increase in cash and cash equivalents" or "Net decrease in cash and cash equivalents", "Effects from changes in the value of cash and cash equivalents", and "Cash and cash equivalents at the beginning of the period". This sum must correspond to the balance of cash and cash equivalents presented in the statement of financial position at the end of the period.

Additional considerations
Financial instruments for hedging purposes
When a financial instrument is held for hedging purposes, the cash flows of said instrument must be classified in the same way as the cash flows associated with the covered item.

Dividends
Cash flows derived from dividends collected must be presented in a specific line item within the same group of activities in which the cash flows of the item with which they are associated are presented. For example: cash inflows from dividends collected from investments in financial instruments must be presented, as well as said instruments, in operating activities; if the dividends collected derive from a permanent investment in an associated entity, said cash flows must be presented in investment activities. Cash outflows for paid dividends must be presented in financing activities because they represent the remuneration to the owners of an entity for the resources obtained from their part.

54 OFFICIAL GAZETTE Tuesday, September 9, 2025

Procedure for preparing the statement of cash flows

To determine and present the cash flows from operating activities, the entity must apply the indirect method, through which the result before income tax is increased or decreased; this amount is adjusted for the effects of operations from previous periods collected or paid in the current period and; for current period operations with deferred collection or payment into the future; likewise, it is adjusted for operations associated with investment or financing activities.

Cash flows related to operating activities must be determined by increasing or decreasing the result before income tax by the effects of:
a) items considered associated with:
i. investment activities, for example, depreciation and profit or loss on the sale of property, plant and equipment, amortization of intangible assets, impairment losses on long-term assets, as well as participation in the net result of other entities;
ii. financing activities, for example, interest associated with bank loans and from other entities, and interest associated with financial instruments that qualify as equity.
b) changes that occur during the period in the items that form part of the entity's working capital; that is, that occur in the balances of the operational items of the statement of financial position of the entities during the period, such as those indicated in paragraph 20.

Investment and financing activities

Entities must determine and present separately, after the operating activities item, the cash flows derived from the main concepts of gross receipts and payments related to investment and financing activities, that is, receipts and payments must not be offset against each other.

Conversion of the statement of cash flows of a foreign operation to the reporting currency

In the conversion of the statement of cash flows from the functional currency to the reporting currency of a foreign operation located in a non-inflationary economic environment, entities must comply with the following:
a) the cash flows of the period must be converted at the closing exchange rate of the day historical, at the date on which each cash flow in question was generated, which will be that published by the Bank of Mexico on its Internet website, www.banxico.org.mx, or that which replaces it; b) the initial balance of cash and cash equivalents must be converted at the closing exchange rate of the day at the date of closing of the previous period, published by the Bank of Mexico on the aforementioned website, and c) the final balance of cash and cash equivalents must be converted at the closing exchange rate of the day at the date of closing of the current period, published by the Bank of Mexico on the aforementioned website.

In the conversion of the statement of cash flows from the functional currency to the reporting currency of a foreign operation located in an inflationary economic environment, entities must comply with the following:
a) the cash flows of the period must be converted at the closing exchange rate of the day at the date of closing of the current period, published by the Bank of Mexico on its Internet website, www.banxico.org.mx, or that which replaces it; b) the initial balance of cash and cash equivalents must be converted at the closing exchange rate of the day at the date of closing of the current period, published by the Bank of Mexico on the aforementioned website, and c) the final balance of cash and cash equivalents must be converted at the closing exchange rate of the day at the date of closing of the current period, published by the Bank of Mexico on the aforementioned website.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 55

For the conversion of the cash flows of the period, for practical reasons, a representative exchange rate of the conditions existing on the dates on which the cash flows were generated may be used, such as the weighted average exchange rate of the period; notwithstanding the foregoing, when exchange rates have varied significantly during the period, such exchange rate must not be used.

The conversion effect arising from using different exchange rates for the conversion of the initial balance, the final balance, and the cash flows must be presented in the item called “Effects from changes in the value of cash and cash equivalents”, as referred to in paragraph 30. This effect must correspond to what would have been obtained if both the initial balance of cash and the cash flows of the period had been converted at the closing exchange rate used to convert the final balance of cash and cash equivalents.

Conversion of balances or cash flows in foreign currency

In order to determine the changes in the balances of operational items in foreign currency of operating activities, these must be converted at the closing exchange rate of the day published by the Bank of Mexico on its Internet website, www.banxico.org.mx, or that which replaces it, at the closing date.

Cash flows from foreign currency transactions related to investment and financing activities will be converted to the entity's reporting currency by applying to the amount in foreign currency the closing exchange rate of the day at the date on which each flow occurred, which will be that published by the Bank of Mexico on the aforementioned Internet website.

Profit or loss on exchange arising from variations in the exchange rate are not cash flows. However, the effect of variations in the exchange rate of cash and cash equivalents held or payable in foreign currency is presented in the statement of cash flows in order to reconcile cash and cash equivalents at the beginning and end of the period.

This effect must be presented separately from the operating, investment, and financing activity items, within the item called “Effects from changes in the value of cash and cash equivalents”, as referred to in paragraph 30, which includes the differences, if any, of having presented the cash flows at the closing exchange rate of the current period.

Effects of inflation

When, in terms of what is established in NIF B-10 “Effects of inflation”, the economic environment corresponds to a non-inflationary environment, entities must present their statement of cash flows expressed in nominal values, while if said economic environment is inflationary, entities must present their statement of cash flows expressed in monetary units of purchasing power at the closing date of the current period.

In cases where the entity's economic environment is inflationary, as part of operations that did not affect cash flows, the effects of inflation recognized in the period within the financial statements must be excluded, in order to determine a statement of cash flows at nominal values. Such cash flows must be presented expressed in monetary units of purchasing power at the closing date of the current period.

When the entity's environment has changed from non-inflationary to inflationary, the cash flow statements of previous periods must be presented expressed in monetary units of purchasing power of the closing date of the current period.

In cases where the entity's economic environment has changed from inflationary to non-inflationary, the cash flow statements of previous periods must be presented expressed in the monetary units of purchasing power of the last cash flow statement presented within an inflationary environment and included in said comparative presentation.

Investments in other entities

Cash flows between the holding entity and its unconsolidated subsidiaries, associates, and joint ventures must be presented in the statement of cash flows, that is, they must not be eliminated; for example, cash flows related to intercompany operations or to the collection and payment of dividends.

56 OFFICIAL GAZETTE Tuesday, September 9, 2025

In the preparation of the consolidated statement of cash flows, cash flows that occurred during the period between the entities that form part of the consolidated economic entity must be eliminated. For example, cash flows derived from intercompany operations, capital contributions, and dividends paid.

In cases where a controlling entity purchases or sells shares of a subsidiary to the non-controlling interest, the cash flows associated with such operation must be presented as financing activities, within the consolidated statement of cash flows. This is because this operation is considered a transaction between owners.

The following must be disclosed in the notes to the financial statements:
a) when cash flows related to income tax have been segregated into the different groups of activities within the statement of cash flows, the total flows for such taxes must be disclosed; b) the amount of unused loans that may be available for operating activities or for the payment of investment or financing operations, indicating restrictions on the use of funds from such loans; c) relevant investment and financing operations that have not required the use of cash or cash equivalents. For example, the acquisition of property, plant and equipment through financing; d) the total amount of cash flows representing surpluses for future investments or for payments of financing or returns to owners, as well as those increases in operational capacity, separated from cash flows that are essentially required to maintain the entity's operational capacity, and e) in relevant changes, whether or not they required the use of cash or cash equivalents, in liabilities considered as part of financing activities, preferably, a reconciliation of the initial and final balances of such items must be made. An entity must disclose regarding liabilities for financing activities, the following:
i. changes in cash flows;
ii. changes derived from obtaining or losing control of subsidiaries and other businesses;
iii. the effect of changes due to exchange rate fluctuations;
iv. changes in associated financial assets, whose cash flows must be presented as part of financing activities, such as changes in financial assets used as a hedge of financial liabilities, and
v. other relevant changes considered.

Likewise, the following must be disclosed with respect to the acquisitions and disposals of subsidiaries and other entities:
a) the total consideration derived from such acquisitions or disposals, broken down:
i) the portion of the consideration paid or collected in cash and cash equivalents, and ii) the amount of cash and cash equivalents received that the acquired or disposed subsidiary or entity had at the date of acquisition or disposal; b) the amount of assets and liabilities other than cash and cash equivalents of the acquired or disposed subsidiary or entity at the date of acquisition or disposal. These amounts must be grouped by important items, and c) the amount of income tax payment attributable to the disposals of subsidiaries and other entities.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 57

NAME OF THE COLLECTIVE FINANCING INSTITUTION
ADDRESS
STATEMENT OF CASH FLOWS FROM __ OF __________ TO __ OF __________ OF _______ EXPRESSED IN MONETARY UNITS OF PURCHASING POWER OF _______ OF _______. (1) (Amounts in thousands of pesos)

Operating activities $__________
Result before income tax
Adjustments for items associated with investment activities:
Depreciation of property, plant and equipment " Amortization of intangible assets " Losses or reversal of losses on impairment of long-term assets " Participation in the net result of other entities " Other adjustments for items associated with investment activities " Discontinued operations " Long-term assets held for sale or for distribution to owners " " Adjustments for items associated with financing activities:
Interest associated with bank loans and from other entities " Interest associated with financial instruments that qualify as liabilities " Interest associated with financial instruments that qualify as equity " Other interest " " Sum Changes in operational items Changes in bank loans and from other entities “ Change in margin accounts (derivative financial instruments) " Change in investments in financial instruments (securities) (net) " Change in debtors by report (net) " Change in derivative financial instruments (asset) " Change in benefits to receive in securitization operations " Change in virtual assets " Change in accounts receivable (net) " Change in other operational assets (net) " Change in securities liabilities " Change in collateral sold or pledged " Change in derivative financial instruments (liability) " Change in obligations in securitization operations " Change in other operational liabilities " Change in hedging financial instruments (of covered items related to operating activities) " Change in assets/liabilities for employee benefits " Change in other accounts payable " Change in other provisions “ Refunds of income tax “ Payments of income tax “ Net cash flows from operating activities "

58 OFFICIAL GAZETTE Tuesday, September 9, 2025

Investment activities
Payments for long-term financial instruments " Receipts for long-term financial instruments " Payments for acquisition of property, plant and equipment " Receipts for disposal of property, plant and equipment " Payments for discontinued operations " Receipts for discontinued operations " Payments for acquisition of subsidiaries " Receipts for disposal of subsidiaries " Payments for acquisition of associates, joint ventures, and other permanent investments " Receipts for disposal of associates, joint ventures, and other permanent investments " Receipts of cash dividends from permanent investments " Payments for acquisition of intangible assets " Receipts for disposal of intangible assets " Receipts associated with hedging financial instruments (of covered items related to investment activities) " Payments associated with hedging financial instruments (of covered items related to investment activities) " Other receipts for investment activities " Other payments for investment activities " Net cash flows from investment activities "

Financing activities
Receipts from obtaining bank loans and from other entities " Payments of bank loans and from other entities " Payments of lease liabilities " Receipts from issuance of shares " Payments for repayment of share capital " Receipts from issuance of financial instruments that qualify as equity " Payments associated with financial instruments that qualify as equity " Payments of cash dividends " Payments associated with the repurchase of own shares " Receipts from issuance of financial instruments that qualify as liabilities " Payments associated with financial instruments that qualify as liabilities " Payments of interest on lease liabilities " Receipts associated with hedging financial instruments (of covered items related to financing activities) " Payments associated with hedging financial instruments (of covered items related to financing activities) " Other receipts for financing activities " Other payments for financing activities " Net cash flows from financing activities "

Net increase or decrease in cash and cash equivalents $ Effects from changes in the value of cash and cash equivalents " Cash and cash equivalents at the beginning of the period " Cash and cash equivalents at the end of the period $ The concepts appearing in this statement are shown in an illustrative rather than exhaustive manner. (1) This line will be omitted if the economic environment is "non-inflationary".

Tuesday, September 9, 2025 OFFICIAL GAZETTE 59

ANNEX 7
[. . .]
A-1 BASIC SCHEME OF THE SET OF ACCOUNTING STANDARDS APPLICABLE TO ELECTRONIC PAYMENT FUND INSTITUTIONS

Objective
This standard aims to define the basic scheme of the set of accounting guidelines applicable to electronic payment fund institutions (the entities).

Concepts composing the basic structure of accounting in entities The accounting of the entities will comply with the structure defined by the Mexican Council of Financial Reporting Standards, A.C. (CINIF) for the application of Financial Reporting Standards (NIF), in the NIF Series A “Conceptual Framework” or that which replaces it, as well as what is established in standard A-4 “Supplementary application of accounting standards”.

In this way, the entities will observe the accounting guidelines of the NIF, except when, in the judgment of the National Banking and Securities Commission (CNBV), it is necessary to apply specific accounting standard or criterion, taking into consideration that the entities carry out specialized operations.

The CNBV regulation referred to in the previous paragraph will be at the level of recognition, valuation, presentation, and, if applicable, disclosure standards, applicable to specific items within the entities' financial statements, as well as those applicable to their preparation.

The application of accounting standards, nor the concept of supplementarity, will not apply in the case of operations that by express legislation are not permitted or are prohibited, or which are not expressly authorized to the entities.

A-2 APPLICATION OF PARTICULAR STANDARDS

Objective and scope
This standard aims to specify the application of particular NIF standards, as well as clarifications thereof.

The subject matter of this standard is:
a) the application of some of the particular standards issued in the NIF, and b) the clarifications to the particular standards contained in the NIF.

Financial Reporting Standards
In accordance with what is established in standard A-1 “Basic scheme of the set of accounting standards applicable to electronic payment fund institutions”, the entities will observe, until there is an express pronouncement by the CNBV, the particular standards contained in the bulletins or NIF detailed below, or in the NIF that replace or modify them:
NIF Series B “Standards applicable to financial statements as a whole” Accounting changes and corrections of errors ..........................................................B-1 Segment financial information ......................................................................B-5 Interim financial information ....................................................................B-9 Effects of inflation ..............................................................................................B-10 Disposal of long-term assets and discontinued operations .................B-11 Offsetting financial assets and financial liabilities ....................................B-12 Subsequent events after the date of the financial statements .......................................B-13 Earnings per share ...................................................................................................B-14 Conversion of foreign currencies .......................................................................B-15 Determination of fair value ...........................................................................B-17

60 OFFICIAL GAZETTE Tuesday, September 9, 2025 Series NIF C “Standards applicable to specific concepts of financial statements” Investment in financial instruments ....................................................... C-2 Accounts receivable .................................................................................. C-3 Prepayments .................................................................................... C-5 Property, plant and equipment ................................................................... C-6 Intangible assets ................................................................................... C-8 Provisions, contingencies and commitments……………………………… .... C-9 Derivative financial instruments and hedging relationships ................ C-10 Shareholders' equity ....................................................................................... C-11 Financial instruments with characteristics of liabilities and equity ........ C-12 Related parties .................................................................................. C-13 Transfer and derecognition of financial assets………………………………. .. C-14 Impairment of long-lived assets .............................. C-15 Impairment of receivable financial instruments .................................... C-16 Obligations associated with the retirement of property, plant and equipment .... C-18 Financial instruments payable ........................................................... C-19 Financial instruments to collect principal and interest ........................... C-20 Cryptocurrencies ......................................................................................... C-22 Series NIF D “Standards applicable to income determination problems” Revenue from contracts with customers ......................................................... D-1 Costs from contracts with customers ............................................................ D-2 Employee benefits ..................................................................... D-3 Income tax ............................................................................. D-4 Leases ........................................................................................ D-5 Capitalization of comprehensive financing result ........................... D-6 Share-based payments .................................................................... D-8 Likewise, the glossary of terms of the NIF shall apply, with respect to the NIF detailed in this paragraph. Additionally, entities shall observe the NIF issued by the CINIF on topics not foreseen in the accounting criteria for electronic payment fund institutions, provided that:
a) they are in force; b) they are not applied in advance of their effectiveness; c) they do not contravene the philosophy and general concepts established in the accounting criteria for electronic payment fund institutions, and d) there is no express pronouncement by the CNBV. Clarifications to the particular standards contained in the NIF Taking into consideration that entities carry out specialized operations, it is necessary to establish clarifications that adapt the particular standards of recognition, valuation, presentation, and, where applicable, disclosure, established by the CINIF. In virtue of this, the entities, observing what is established in the previous paragraphs, must adjust to the following:
B-9 Financial information at interim dates
The provisions of NIF B-9 must be applied to the financial information issued at interim dates, including the quarterly information that must be published or disseminated through the Internet page corresponding to the entity itself, in accordance with the General Provisions applicable to financial technology institutions published by the CNBV (the Provisions).

Tuesday, September 9, 2025 OFFICIAL GAZETTE 61 For the purposes of disclosing the information issued at interim dates, entities must observe the provisions regarding the disclosure of financial information contained in criterion A-3 “Application of general standards”. B-10 Effects of inflation Determination of the monetary position In the case of an inflationary environment based on what is stated by NIF B-10, entities must disclose the initial balance of the main monetary assets and liabilities used to determine the monetary position of the period, differentiating, where applicable, those that affect from those that do not affect the financial margin. Price index Entities must use the value of the Investment Unit (UDI) as the price index. B-11 Disposal of long-lived assets and discontinued operations Entities must disclose the breakdown of the net amount generated by discontinued operations required by NIF B-11, as well as the amount of revenue from continuing operations and from discontinued operations attributable to the controlling interest, instead of presenting such information in the statement of comprehensive income. B-15 Conversion of foreign currencies In the application of NIF B-15, the exchange rate to be used to establish the equivalence of the national currency with the United States dollar shall be the closing daily exchange rate on the transaction date or the date of preparation of the financial statements, as applicable, published by the Bank of Mexico on its Internet website www.banxico.org.mx or the one that replaces it. In the case of currencies other than the United States dollar, they must convert the respective currency to United States dollars. To carry out such conversion, they will consider the quotation that applies to the corresponding currency in relation to the aforementioned dollar in international markets, as established by the Bank of Mexico in the applicable regulation. Likewise, the amount of operations denominated in foreign currency by the currencies linked to its corporate purpose most relevant to the entity, as well as the exchange rate used and its equivalent in national currency, must be disclosed in notes to the financial statements, in accordance with what is stated in the two previous paragraphs. B-17 Determination of fair value Entities, in the determination of fair value, must consider the following:
a) in the case of financial instruments referred to in fractions I to III of article 18 of the Provisions, they will not apply what is established in this NIF, but must adhere at all times to what is established in Sections A and B of Section Second of Chapter IV of Title Second of the Provisions; b) in the case of financial instruments other than those indicated in the previous subsection, as well as virtual assets, in addition to what is established in Section C of Section Second of Chapter IV of Title Second of the Provisions, they must consider what is established in NIF B-17, and Entities cannot classify as Level 1 the updated prices for valuation that they determine through the use of internal valuation models. Additionally, they must make the following disclosures:
i) the type of virtual asset and/or financial instrument to which an internal valuation model applies. ii) when the volume or level of activity has decreased significantly, they must explain the adjustments, if any, applied to the updated price for valuation. c) in the case of assets or liabilities other than those indicated in the previous fractions, NIF B-17 must be applied when another particular NIF or accounting standard requires or allows fair value valuations and/or disclosures regarding the same.

62 OFFICIAL GAZETTE Tuesday, September 9, 2025 C-2 Investment in financial instruments The exception to irrevocably designate, upon initial recognition, a financial instrument to collect or sell, to be subsequently valued at its fair value with effects in net income, referred to in paragraph 32.6 of NIF C-2, will not apply to entities. Reclassifications Entities that carry out reclassifications of their investments in financial instruments under section 44 of NIF C-2 must inform this fact in writing to the CNBV within 10 business days following the authorization issued for such purposes by the entity's Risk Committee or, in its absence, its Board of Directors, detailing the change in the business model that justifies it. C-3 Accounts receivable Scope NIF C-3 “Accounts receivable” (NIF C-3) will only apply to “other accounts receivable” referred to in paragraph 20.1 of said NIF. For the purposes of NIF C-3, accounts receivable derived from the operations referred to in criterion B-2 “Repurchase agreements”, issued by the CNBV, must not be included. The foregoing, since the recognition, valuation, presentation, and disclosure standards applicable are contemplated therein. C-10 Derivative financial instruments and hedging relationships In addition to the terms included in NIF C-10 and defined in the glossary contained in the NIF, the following must be considered:
Synthetic operations with derivative financial instruments. - Operations where one or more derivative financial instruments participate and, in some cases, non-derivative assets or liabilities, forming together a specific position. Spot price. - Price or equivalent of the underlying, valid in terms established by regulations or conventions in the market from the date of operation. In the case of currencies, the spot price will be the exchange rate for valuation purposes referred to in paragraph 11 of this criterion. Likewise, entities must observe the following criteria:
Structured operations and packages of derivative financial instruments Structured operations and packages of derivative financial instruments have the following characteristics:
a) Structured operations: In these operations, there is a main contract referring to non-derivative assets or liabilities (generally bond issuances or other debt securities), and a derivative portion represented by one or more derivative financial instruments (generally options or swaps). The derivative portions of structured operations do not constitute embedded derivative financial instruments, but independent derivative financial instruments. Unlike synthetic operations with derivative financial instruments, structured operations must necessarily be covered under a single contract. To carry out hedging operations with structured instruments, entities must previously have express authorization from the CNBV. b) Packages of derivative financial instruments: Derivative financial instruments interact with each other in a single operation, without any portion that does not meet all the characteristics of a derivative financial instrument. Recognition and valuation standards for derivative financial instruments Entities in the recognition and valuation of derivative financial instruments must consider the following:
Packages of derivative financial instruments that trade in any recognized market as a single financial instrument will be recognized and valued jointly (that is, without disaggregating each derivative financial instrument individually), while packages of derivative financial instruments not traded in any recognized market will be recognized and valued disaggregated by each derivative financial instrument that constitutes such packages.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 63 In the case of derivative financial instruments traded in recognized markets or stock exchanges, it will be considered that the rights and obligations related to them have expired when the risk position is closed, that is, when a derivative of contrary nature with the same characteristics is carried out in such market or stock exchange (for example, when a purchase future is contracted to cancel the effects of a sale future [issued] on the same underlying, with the same maturity date and generally under conditions that neutralize the gains or losses of one and the other). Regarding derivative financial instruments not traded in recognized markets or stock exchanges, it will be considered that the rights and obligations related to them have expired when they reach maturity; the rights are exercised by one of the parties, or rather, such rights are exercised in advance by the parties according to the conditions established in the same and the agreed consideration are settled. Presentation in the statement of financial position In the case of structured operations, the presentation of the portion or portions of the derivative financial instruments will be separate from that corresponding to the main contract, so the presentation guidelines will be followed according to the type or types of non-derivative financial assets (or financial liabilities), as well as derivative financial instruments incorporated in the structured operation. In the case of packages of derivative financial instruments that trade in any recognized market as a single instrument, such package will be presented jointly (that is, without disaggregating each derivative financial instrument individually), in the item of derivative financial instruments (debit balance), or derivative financial instruments (credit balance) in the statement of financial position. In the case of packages of derivative financial instruments not traded in any recognized market, their presentation in the entities' statement of financial position will follow the guidelines established for each derivative financial instrument individually, in the item of derivative financial instruments (debit balance), or derivative financial instruments (credit balance), as applicable. C-13 Related parties For the purposes of complying with the disclosure standards contained in NIF C-13, entities must additionally consider as a related party:
a) members of the board of directors or governing board of the controlling company or of the financial entities and companies that are part of the financial group to which, where applicable, it belongs; b) persons other than key management or relevant executive personnel or employees who, by their signature, can generate obligations for the entity; c) legal entities in which key management or relevant executive personnel of the entity are directors or administrators or occupy any of the first three hierarchical levels in such legal entities, and d) legal entities in which any of the persons indicated in the previous subsections, as well as in NIF C-13, have command power, understood as the actual capacity to decisively influence the agreements adopted in shareholders' meetings or board of directors sessions or in the management, conduct, and execution of the business of the entity in question or of the legal entities that it controls. In addition to the disclosures required by NIF C-13, entities must disclose in aggregate, through notes to the financial statements, the operations between related parties, if any, carried out, the following information:
a) a generic description of the operations, such as:

credits received;
operations with financial instruments in which the issuer and the holder are related parties;
repurchase agreements,

64 OFFICIAL GAZETTE Tuesday, September 9, 2025

derivative financial instruments;
hedging operations, and
those carried out through any person, trust, entity, or other legal figure, when the counterparty and source of payment of such operations depend on a related party.
b) any other information necessary for the understanding of the operation, and c) the total amount of employee benefits granted to key management or relevant executive personnel of the entity. Disclosure of operations with related parties is only required if they represent more than 1% of the net capital of the month prior to the date of preparation of the corresponding financial information. Net capital will be determined in accordance with the capital requirements established by the CNBV through the Provisions. C-14 Transfer and derecognition of financial assets Regarding the collateral received referred to in paragraph 44.7 of NIF C-14, the recipient must recognize the collateral received in off-balance sheet accounts. In cases where the recipient has the right to sell or pledge the collateral, the transferor must reclassify the asset in its statement of financial position, presenting it as restricted. Recognition of financial assets When the transfer results in the derecognition of the financial asset by the transferor, the recipient entity must recognize a financial asset (or portion thereof) or a group of financial assets (or portion of said group) in its statement of financial position, if and only if, it acquires the rights and contractual obligations related to said financial asset (or portion thereof). For this, the entity must:
a) recognize the financial assets received at their fair value, which, presumably, corresponds to the price agreed in the transfer operation. Subsequently, such assets must be valued according to the corresponding criterion in accordance with their nature; b) recognize the new rights obtained or new obligations incurred as a result of the transfer, valued at their fair value; c) derecognize the consideration granted in the operation at its net book value (for example, considering any associated estimate) and recognizing in the results of the year any item pending amortization related to such consideration, and d) recognize in the results of the year any difference, if any, resulting from the transfer operation. C-16 Impairment of receivable financial instruments Estimation of expected credit losses Entities must create, for their accounts receivable, where applicable, an estimate that reflects their degree of uncollectability. Such estimate must be obtained by applying what is provided in section 42 of NIF C-16. Overdrafts in accounts managed by entities that are generated by the transmission of electronic payment funds that:
a) are contractually provided for, will be recognized in the corresponding concept of the accounts receivable item. Regarding this, entities must constitute an estimate of expected credit losses, in accordance with NIF C-16, and b) are not contractually provided for must be classified as overdue debts in the diverse debtors item and entities must simultaneously constitute such classification an estimate for the total amount of such overdraft, at the moment such event occurs. Regarding operations with immediate collection documents not collected referred to in criterion B-1 “Cash and cash equivalents”, after 15 natural days following the date on which they were transferred to the account that gave rise to them, they will be classified as overdue debts and an estimate must be simultaneously constituted for the total amount thereof.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 65 When the entity uses the practical solutions referred to in paragraph 42.6 of NIF C-16, the constitution of estimates must be for the total amount of the debt and must not exceed the following terms:
a) within 60 natural days following their initial registration, when they correspond to unidentified debtors, and b) within 90 natural days following their initial registration, when they correspond to identified debtors. No estimate of expected credit losses will be constituted for:
a) tax balances in favor, and b) creditable value added tax.
C-19 Financial instruments payable
Scope
For the purposes of NIF C-19, liabilities related to the operations referred to in criterion B-2 are not included, as these are contemplated in said criterion. Electronic payment funds issued In addition to the disclosures required in NIF C-19 itself, the characteristics of the issued electronic payment funds must be disclosed in notes to the financial statements, such as, amount and form of redemption (e.g., if it will be settled in virtual assets). Stock exchange liabilities The characteristics of the issuance of credit titles, amount, number of titles in circulation, nominal value, discount or premium, rights and form of redemption, guarantees, maturity, interest rate, effective interest rate, amortized amount of the discount or premium in results, amount of issuance expenses and other related expenses, and proportion that the authorized amount bears to the issued amount must be disclosed in notes to the financial statements, in addition to what is required by NIF C-19. Bank loans and loans from other organizations Entities must disclose in notes to the financial statements the total amount of bank loans, as well as that of other organizations, indicating for both the type of currency, as well as the maturity terms, guarantees, and average weighted rates to which, where applicable, they are subject. In the case of credit lines received by the entity in which not all the authorized amount is exercised, the unused portion of the same must not be presented in the statement of financial position. However, entities must disclose through notes to the financial statements the unused amount, attending to what is established in criterion A-3, regarding the disclosure of financial information. Initial recognition of a financial instrument payable What is established in paragraph 41.1.1 numeral 4 of NIF C-19, regarding using the market rate as the effective interest rate in the valuation of the financial instrument payable when both rates are substantially different, will not apply. Financial instruments payable valued at fair value The exception to irrevocably designate, upon initial recognition, a financial instrument payable to be subsequently valued at its fair value with effect in net income, referred to in section 42.2 of NIF C-19, will not apply to entities. C-20 Financial instruments to collect principal and interest Initial recognition of a financial instrument to collect principal and interest What is established in paragraph 41.1.1 numeral 4 of NIF C-20 regarding using the market rate as the effective interest rate in the valuation of the financial instrument to collect principal and interest when both rates are substantially different, will not apply.

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Fair value option
The option to irrevocably designate at initial recognition a financial instrument to collect principal and interest, to be subsequently valued at its fair value with effect on net income, as referred to in paragraph 41.3.4 of NIF C-20, will not be applicable to entities.

Loans to officials and employees
Interest arising from loans to officials and employees will be presented in the statement of comprehensive income under the item of other operating income (expenses).

C-22 Cryptocurrencies
Virtual assets referred to in the Law to Regulate Financial Technology Institutions (Fintech Law) are within the scope of NIF C-22.

In addition to the disclosures indicated in NIF C-22 itself, entities must disclose in notes to the financial statements, for each type of risk generated by virtual assets, the following:
a) the exposure to risk and how it arises, including, among others, market and technological risk; b) their objectives, policies, and processes to identify, measure, monitor, and limit, control, and report quantifiable risks to which they are exposed and the relationship these have with each other, considering, where appropriate, non-quantifiable risks. Likewise, those risks that individually might seem insignificant but that collectively with other risks could have the capacity to affect the entity's solvency, liquidity, or financial viability must be taken into account, and c) any changes in relation to what was disclosed in the preceding subsections.

D-3 Employee Benefits
Notes to the financial statements must disclose the identification of obligations for employee benefits in: short-term direct benefits, long-term direct benefits, termination benefits, and post-employment benefits.

D-4 Income Tax
Regarding the disclosure required in NIF D-4 itself on the concepts of temporary differences, in addition, those differences related to the financial margin and to the main operations of the entities must be disclosed.

A-3 APPLICATION OF GENERAL STANDARDS

Objective and scope
The purpose of this criterion is to clarify the establishment of general application standards that entities must observe. The subject matter of this criterion is the establishment of general standards that must be considered in the recognition, valuation, presentation, and disclosure applicable to accounting criteria for electronic payment fund institutions.

Restricted assets
These are considered to be all assets regarding which there are circumstances under which they cannot be disposed of or used, and must remain in the same item from which they originated. Likewise, those assets arising from operations that do not settle on the same day, i.e., are received with a value date different from the transaction date, will be considered part of this category. In the case of margin accounts that entities grant to the clearing house for operations with financial derivative instruments carried out in recognized markets or exchanges, they must adhere to what is established in NIF C-10 “Financial derivative instruments and hedge relationships”.

For this type of asset, this fact and its balance by type of operation must be disclosed in a note to the financial statements.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 67

Goods promised for sale or with retention of title In cases where a promise of purchase or sale contract with retention of title is entered into, the good must be recognized as restricted, according to the type of good in question, at the same book value it had on the date of signing said contract, even if it was agreed upon at a higher price. Said good will follow the same valuation, presentation, and disclosure standards, in accordance with the applicable accounting criteria corresponding to it.

Payments received on account of the good will be recorded in liabilities as an advance payment. 6

On the date the good promised for sale or subject to purchase and sale with retention of title is alienated, the profit or loss generated must be recognized in the results of the period as other operating income (expenses).

In the event that the contract is rescinded, the good will cease to be recognized as restricted, and those advance payments over which the entity may dispose or must settle according to the conditions of the contract, will be recognized in the results of the period as other operating income (expenses), or as other accounts payable, as appropriate.

Settlement accounts
Regarding active and passive operations carried out by entities, for example, in matters of investments in financial instruments, repurchase agreements (reportos), financial derivative instruments, and virtual assets, once these reach maturity and while the corresponding settlement is not received or delivered, as agreed in the respective contract, the amount of the overdue operations to be received or paid must be recorded in settlement accounts (debtors or creditors for settlement of operations).

Likewise, for operations where immediate settlement or same-day value date is not agreed upon, including foreign exchange sales and purchases, on the transaction date, the amount to be received or paid must be recorded in settlement accounts, until its settlement is effected. The estimation of expected credit losses corresponding to the aforementioned amounts to be received must be determined in accordance with what is established in NIF C-16 “Impairment of financial assets receivable”.

For purposes of the presentation of financial statements, settlement accounts will be presented under the item of other accounts receivable (net) or other accounts payable, as appropriate. The balance of debtor and creditor settlement accounts may be offset in terms of what is established by the offsetting rules provided in NIF B-12 “Offsetting of financial assets and financial liabilities”.

Regarding the operations referred to in paragraph 10, the balance to be received or paid must be disclosed, for each type of operation from which they originate (foreign exchange, virtual assets, investments in financial instruments, repurchase agreements, etc.), specifying that these are operations agreed upon in which settlement is pending.

Various estimates and provisions
Estimates or provisions with undefined and/or non-quantifiable purposes must not be created, increased, or decreased against the results of the period. In any case, entities must comply with the regulation that the CNBV indicates regarding the determination of estimates and/or provisions.

Trusts
When entities acquire contribution certificates or receipts, fiduciary rights certificates, residual interests, or any other title, contract, or document that grants their holder participation in the possible excess or remainder that, in its case, the trust or trustee generates, it must be evaluated whether such participation grants control, joint control, or significant influence in accordance with what is established in the corresponding NIFs. In any case, financial assets representing the residual participation of a securitization vehicle must be presented under the concept “Benefits on the remainder in securitization operations” under the item “Benefits to be received in securitization operations” in the statement of financial position.

Accrued interest
Accrued interest for the different asset or liability items must be presented in the statement of financial position together with their corresponding principal.

68 OFFICIAL GAZETTE Tuesday, September 9, 2025

Recognition or cancellation of assets and/or liabilities The recognition or cancellation in the financial statements of assets and/or liabilities, including those arising from foreign exchange sales and purchases, investments in financial instruments, repurchase agreements, virtual assets, financial derivative instruments, and issued securities, will be carried out on the date that they economically affect the entity, regardless of the date on which they are carried out.

Disclosure of financial information
In relation to the disclosure of financial information, what is established in NIF A-1 “Conceptual Framework of Financial Information Standards” (NIF A-1), Chapter 80 “Presentation and disclosure”, must be taken into account, regarding that the responsibility to provide information about the economic entity rests with its administration. This information must meet certain fundamental qualitative characteristics and enhancements, such as relevance, faithful representation, comparability, verifiability, timeliness, and understandability based on what is provided in NIF A-1, Chapter 40, “Qualitative characteristics of financial statements” (NIF A-1, Chapter 40).

Entities, in compliance with the disclosure standards provided in these accounting criteria, must consider materiality in terms of NIF A-1, Chapter 40, that is, they must show the most important aspects of the entity recognized accounting-wise as that characteristic associated with relevance indicates.

In the same sense, an appropriate balance must be obtained between the qualitative characteristics of financial information in order to fulfill the objective of financial statements, for which an optimal point must be sought rather than the achievement of maximum levels of all qualitative characteristics.

However, with regard to materiality, it will not be applicable to information:
a) required by the CNBV through other general provisions issued for that purpose, different from those contained in these criteria; b) additional specific required by the CNBV, related to its supervision activities, and c) required through the issuance or authorization, where applicable, of special accounting criteria or records.

Disclosures related to the determination of fair value Entities, regarding the Current Price for Valuation provided by the price provider in the determination of fair value in accordance with accounting criteria or the corresponding NIFs, must disclose, at a minimum, the following:
a) the level of the hierarchy of the current price for valuation (or fair value hierarchy) within which the determinations of fair value are classified, in accordance with the following:
i. Level 1, highest level, corresponding to prices obtained exclusively with Level 1 input data.
ii. Level 2, prices obtained with Level 2 input data.
iii. Level 3, lowest level, for those prices obtained with Level 3 input data.
b) in case there is any change in the valuation model, that change and the reasons for making it must be disclosed; c) when there are changes from one period to another in the classification of the hierarchy of the current price for valuation regarding the same value, virtual asset, or financial instrument:
i. the amounts of transfers between Level 1 and Level 2 of the hierarchy of the current price for valuation.
ii. the amounts of transfers to or from Level 3 of the hierarchy of the current price for valuation.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 69 d) for those current prices for valuation classified in Level 3, a reconciliation of opening balances with closing balances, disclosing separately the changes during the period attributable to total gains or losses of the period recognized in net income and those recognized in other comprehensive income (OCI). e) when there is a significant decrease in the volume or level of activity in relation to normal market activity for a certain value or financial instrument, or in the presence of disordered conditions, the adjustments that have been applied to the current price for valuation, where applicable, must be explained. f) the name of the price provider that, where applicable, provided the current price for valuation or the input data for its determination through internal valuation models.

Quantitative information must be disclosed in tabular format, unless another format is more appropriate.

Valuation of the UDI
The value made known by the Bank of Mexico in the Official Gazette of the Federation (DOF), applicable on the date of valuation, must be used.

Valuation of the UMA
The value to be used will be that of the measurement and update unit corresponding, approved by the National Institute of Statistics and Geography and made known in the DOF, applicable on the date of valuation.

A-4 SUPPLEMENTARY APPLICATION TO ACCOUNTING CRITERIA

Objective and scope
The purpose of this criterion is to clarify the application of the standards contained in NIF A-1, Chapter 90, “Supplementarity” issued by CINIF, considering that, when applying it, financial information is being prepared and presented in accordance with accounting criteria for electronic payment fund institutions.

Definition
For the purposes of the accounting criteria for electronic payment fund institutions, the process of supplementarity applies when, in the absence of express accounting standards issued by the CNBV in particular, and by CINIF in general, these are covered by a formal and recognized set of standards.

Concept of supplementarity and basic standard In the absence of a specific accounting criterion of the CNBV for the entities and, secondarily, for credit institutions, or in a broader context, of the NIFs, the bases for supplementarity provided in NIF A-1, Chapter 90, mentioned above, together with what is provided in the provisions of this criterion, will be applied.

Other supplementary regulation
Only in the event that the International Financial Reporting Standards (IFRS) referred to in NIF A-1, Chapter 90, do not provide a solution to accounting recognition, one may opt for a supplementary standard belonging to any other regulatory scheme, provided it meets all the requirements indicated in the aforementioned NIF A-1, Chapter 90, for a supplementary standard, as well as those provided in paragraph 6 of this criterion, the supplementarity being applied in the following order:
a) Generally Accepted Accounting Principles (GAAP) definitive, applicable in the United States of America, and b) any accounting standard that is part of a formal and recognized set of standards.

For the purposes of the preceding paragraph, it is considered that both official (authoritative) and non-official (nonauthoritative) sources form part of the GAAP applicable in the United States of America, in accordance with what is established in Topic 105 of the Accounting Standards Codification (ASC), (Codification) of the Financial Accounting Standards Board (FASB), in the following order:

70 OFFICIAL GAZETTE Tuesday, September 9, 2025

a) Official sources: The Codification, rules or interpretations of the Securities and Exchange Commission (SEC), Staff Accounting Bulletins of the SEC staff, and SEC positions regarding the Consensus of the Board on Emerging Issues of the FASB (FASB Emerging Issues Task Force, EITF), and b) Non-official sources: widely recognized and preponderant practices either generally or in a specific industry, FASB Concepts Statements, documents of the American Institute of Certified Public Accountants (AICPA, Issues Papers), pronouncements of professional associations or regulatory agencies, and questions and answers of the Technical Information Service included in AICPA Technical Practice Aids.

Requirements of a supplementary standard and rules of supplementarity In addition to what is established in the aforementioned NIF A-1, Chapter 90, the standards applied supplementarily must comply with the following:
a) they cannot be applied in advance; b) they must not contravene the philosophy and general concepts established in the accounting criteria applicable to Electronic Payment Fund Institutions; c) the supplementarity process, where applicable, provided within each of the standards used supplementarily will not be applicable, except when such supplementarity meets the preceding subsections and has the authorization of this CNBV, and d) the standards that have been applied in the supplementarity process will be replaced, at the moment that a specific accounting criterion is issued by the CNBV or an NIF, on the subject in which said process was applied.

Entities that follow the supplementary process recorded in this criterion must communicate in writing to the vice presidency of the CNBV in charge of their supervision within 10 natural days following its application, the accounting standard that has been adopted supplementarily, as well as its basis of application and the source used. Additionally, entities must disclose through notes to the financial statements, the information requested in the aforementioned NIF A-1, Chapter 90, and the quantification of its impacts on the financial statements.

[...]

B-2 REPURCHASE AGREEMENTS (REPORTOS)

Objective and scope
The purpose of this criterion is to define the particular standards relative to the recognition, valuation, presentation, and disclosure in the financial statements of repurchase agreement operations.

The treatment of operations that, in accordance with what is established in NIF C-14 “Transfer and derecognition of financial assets”, meet the requirements to derecognize the financial assets subject to them, in virtue that the risks, benefits, and control of said financial assets are transferred, is not the subject of this criterion, and therefore must comply with what is established in NIF C-2 “Investment in financial instruments”.

Definitions
Financial asset.- A right arising from a contract, which grants monetary economic resources to the entity. Therefore, it includes, among others:
a) cash or cash equivalents; b) financial instruments generated by a contract, such as an investment in a debt or equity instrument, issued by a third party; c) a contractual right to receive cash or any financial instrument from another entity;

d) a contractual right to exchange financial assets or financial liabilities with a third party on favorable terms for the entity, or

e) a right that will be settled with a variable number of the entity's own issued equity instruments.

Substantially similar financial assets.- Those financial assets that, among others, have the same primary obligor, identical form and type (thus generating substantially the same risks and benefits), same maturity date, identical contractual interest rate, similar collateral, and same outstanding balance.

Derecognition of financial assets.- The total or partial elimination of a financial asset, previously recognized in an entity's statement of financial position, which occurs when that item no longer meets the definition of an asset and when the entity loses control over it.

Collateral.- Guarantee constituted to secure the payment of agreed counterconsiderations. For the purposes of repo operations, collateral will at all times be those permitted in accordance with current regulation.

Counterconsiderations.- Cash and cash equivalents, the right to receive all or specific portions of cash flows from a trust, entity, or other figure, equity financial instruments, derivative financial instruments, or any other type of asset obtained in a transfer of financial assets, including any obligation incurred. For the purposes of repo operations, counterconsiderations will at all times be those permitted in accordance with current regulation.

Amortized cost.- It is a historical cost valuation basis applicable to financial assets and financial liabilities and reflects the present value of future cash flows. For instruments with variable rates, the discount rate is updated to reflect changes therein. The amortized cost of a financial asset or financial liability is updated over time to describe subsequent changes, such as the accrual of interest, impairment of the financial asset, and collections and payments.

Equity financial instruments.- Any document or title originating from a contract that evidences participation or the option to participate in the net assets of an entity.

Effective interest method.- It is the method used in calculating the amortized cost of a financial instrument to distribute its effective interest income or expense over the corresponding periods of the financial instrument's life.

Cash-oriented repo operations.- A transaction motivated by the repo party's (borrower) need to obtain cash financing and the repo counterparty's (lender) intention to invest its excess cash.

Value-oriented repo operations.- A transaction motivated by the repo counterparty's (lender) need to temporarily access certain specific financial instruments and the repo party's (borrower) intention to increase the returns on its investments in financial instruments.

Fixed price at maturity.- It is that right or obligation, as the case may be, represented by the agreed price plus repo interest, agreed upon in the operation.

Agreed price.- It represents the right or obligation to receive or deliver resources, agreed upon at the start of the operation.

Repo party (borrower).- The entity that receives cash, through a repo operation in which it transfers financial assets as collateral, with the obligation to repay the repo counterparty (lender) the cash and agreed repo interest at the end of the operation.

Repo counterparty (lender).- The entity that delivers cash, through a repo operation, in which it receives financial assets as collateral, with the obligation to return them to the repo party (borrower) at the end of the operation and receiving the cash plus agreed repo interest.

Repo.- An operation by means of which the repo counterparty (lender) acquires ownership of credit titles for a sum of money, and obligates itself to transfer to the repo party (borrower) ownership of an equivalent number of titles of the same kind, within the agreed term and against reimbursement of the same price plus a premium. The premium remains for the benefit of the repo counterparty (lender), unless otherwise agreed.

Effective interest rate.- It is the rate that exactly discounts the estimated future cash flows to be collected or settled during the expected life of a financial instrument, in determining the amortized cost of the financial asset or financial liability. Its calculation must consider contractual cash flows and related transaction costs.

Repo rate.- It is the agreed rate at which interest payments for the use of cash in the repo operation are determined.

Fair value.- It is the exit price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the valuation date.

Characteristics

Economic and legal substance of repo operations

For legal purposes, repo operations are considered as a sale, where an agreement to repurchase the transferred financial assets is established. However, the economic substance of repo operations is that of collateralized financing, where the repo counterparty (lender) delivers cash as financing, in exchange for obtaining financial assets that serve as protection in case of default.

In this regard, the financial assets granted as collateral by the repo party (borrower), which do not meet the requirements for derecognition as established by NIF C-14, continue to be recognized in its statement of financial position, since it retains the risks, benefits, and control over them; that is, if there were any change in fair value, interest accrual, or dividends were declared on the financial assets granted as collateral, the repo party (borrower) is the one exposed, and therefore recognizes these effects in its financial statements.

In contrast, those operations where economically the repo counterparty (lender) acquires the risks, benefits, and control of the transferred financial assets cannot be considered as repo operations, being subject to NIF C-2.

Intentionality of repo operations

In repo operations, there are generally two types of intentions, either from the repo party (borrower) or the repo counterparty (lender): "cash-oriented" or "value-oriented".

In a "cash-oriented" repo, the intention of the repo party (borrower) is to obtain cash financing, using financial assets as collateral; on the other hand, the repo counterparty (lender) obtains a return on its investment at a certain rate and, not seeking any specific value, receives financial assets as collateral to mitigate the credit risk exposure it faces regarding the repo party (borrower).

In this sense, the repo party (borrower) pays the repo counterparty (lender) interest on the cash received as financing, calculated based on the agreed repo rate (which is usually lower than the rate existing in the market for uncollateralized financing). On the other hand, the repo counterparty (lender) achieves returns on its investment, the payment of which is secured through the collateral.

In a "value-oriented" repo, the intention of the repo counterparty (lender) is to temporarily access certain specific values held by the repo party (borrower) (for example, if the repo counterparty (lender) through a previous repo operation in which it acted as the repo party (borrower), contracted a commitment on a value similar to the object of the new operation), providing cash as collateral, which serves to mitigate the exposure risk faced by the repo party (borrower) regarding the repo counterparty (lender).

In this regard, the repo party (borrower) pays the repo counterparty (lender) the agreed interest at the repo rate for the implicit financing obtained on the cash it received, where said repo rate is generally lower than what would have been agreed in a "cash-oriented" repo.

In repo operations, an agreed price is usually established whose value is above or below the cash exchanged, so the difference between the cash exchanged and the agreed price serves to protect the counterparty exposed to the risks of the operation (for example, against market risk). If the operation is "cash-oriented", the repo party (borrower) generally grants financial assets as guarantee at an agreed price lower than market value, so its fair value is higher than the cash received; conversely, if it is "value-oriented", the repo counterparty (lender) generally receives titles as guarantee at an agreed price higher than market value, so its fair value is below the cash provided.

The delivery of collateral can occur at the start of the operation or during the life of the repo regarding variations in the fair value of the granted collateral.

Considering all the above, regardless of economic intention, the accounting treatment of "cash-oriented" or "value-oriented" repo operations is the same.

Recognition and valuation standards

Repo counterparty (lender)

At the date of contracting the repo operation, acting as the repo counterparty (lender), the entity must recognize the outflow of cash and cash equivalents, or a creditor settlement account, registering a receivable account initially measured at the agreed price, which represents the right to recover the cash delivered.

During the life of the repo, the receivable account referred to in the previous paragraph shall be valued at its amortized cost, by recognizing repo interest in the results of the period as it accrues, in accordance with the effective interest method, affecting said receivable account.

The financial assets that the repo counterparty (lender) has received as collateral must be treated in accordance with the following section.

Collateral granted and received other than cash

The collateral granted by the repo party (borrower) to the repo counterparty (lender) (other than cash) shall be recognized as follows:

a) the repo counterparty (lender) shall recognize the received collateral in off-balance sheet accounts, following for its valuation the standards relative to custody operations under criterion B-3 "Custody and administration of assets";

b) the repo counterparty (lender), upon selling the collateral, must recognize the resources derived from the transaction, as well as a payable account for the obligation to return the collateral to the repo party (borrower) (initially measured at the agreed price), which shall be valued, in the case of sale, at its fair value (any difference between the price received and the value of the payable account shall be recognized in the results of the period);

c) in the event that the repo party (borrower) fails to meet the conditions established in the contract, and therefore cannot claim the collateral, the repo counterparty (lender) must recognize in its statement of financial position the entry of the collateral, as established in the accounting criteria for electronic payment fund institutions, according to the type of asset in question, against the receivable account referred to in paragraph 32, or, if applicable, if the collateral had been previously sold, it must derecognize the payable account referred to in subsection b), relative to the obligation to return the collateral to the repo party (borrower):

d) the repo counterparty (lender) must recognize the collateral in its financial statements only in off-balance sheet accounts, with the exception of what is established in subsection c) above, that is, when the risks, benefits, and control of the collateral have been transferred due to the default of the repo party (borrower), and

e) the off-balance sheet accounts recognized for collateral received by the repo counterparty (lender) must be cancelled when the repo operation reaches its maturity or there is default by the repo party (borrower).

In the case of operations where the repo counterparty (lender) sells the received collateral, it must keep off-balance sheet control of said sold collateral, following for its valuation the guidelines of the accounting criterion for electronic payment fund institutions that corresponds.

The off-balance sheet accounts recognized for received collateral that have in turn been sold by the repo counterparty (lender) must be cancelled when the entity acquires the sold collateral to return it to the repo party (borrower) or if there is default by the counterparty.

Presentation standards

Statement of financial position

The receivable account representing the right to receive cash, as well as accrued interest, shall be presented within the statement of financial position, under the item of repo debtors.

The collateral received from the repo party (borrower) shall be presented in off-balance sheet accounts under the item of collateral received by the entity.

The payable account referred to in subsection b) of paragraph 35, which represents the obligation of the repo counterparty (lender) to return to the repo party (borrower) the collateral that it had sold, shall be presented within the statement of financial position, under the item of sold collateral.

The off-balance sheet accounts referred to in paragraph 36, regarding those collateral received by the repo counterparty (lender) that have in turn been sold, shall be presented under the item of collateral received and sold by the entity.

Statement of comprehensive income

The accrual of repo interest derived from the operation shall be presented under the item of interest income.

The difference referred to in subsection b) of paragraph 35, if any, generated by the sale, shall be presented under the item of intermediation result.

The fair value valuation of the payable account referred to in subsection b) of paragraph 35, which represents the obligation of the repo counterparty (lender) to return to the repo party (borrower) the collateral that it had sold, shall be presented under the item of intermediation result.

Offsetting of financial assets and financial liabilities

For the purposes of offsetting between financial assets and financial liabilities acting as the repo counterparty (lender), the provisions of NIF B-12 "Offsetting of financial assets and financial liabilities" shall be observed.

Entities must disclose through notes to the financial statements, the information corresponding to repo operations in the following manner:

a) that relating to the total amount of operations carried out;

b) amount of repo interest recognized in the results of the period;

c) average terms in the contracting of outstanding repo operations;

d) type and total amount by type of asset of the collateral received;

e) of the collateral received and in turn sold, the total amount by type of asset, and

f) the agreed rate in relevant operations.

[...]

D-1 STATEMENT OF FINANCIAL POSITION

Background

Financial information must comply, among other things, with the purpose of presenting the financial situation of entities at a specific date, requiring the establishment, through specific criteria, of the objectives and general structure that the statement of financial position must have.

Objective and scope

This criterion aims to establish the general characteristics, as well as the structure that the statement of financial position of entities must have, which must adhere to what is provided in this criterion. Likewise, minimum guidelines are established with the purpose of standardizing the presentation of this financial statement among entities, and thus facilitate its comparability.

The statement of financial position aims to present information relative to resources (assets) and sources of financing (liabilities and equity) of an entity at a specific date.

The statement of financial position, therefore, must adequately and on consistent bases show the position of entities regarding their assets, liabilities, equity, and off-balance sheet accounts, so that the economic resources available to such entities, as well as their financial structure, can be evaluated.

Additionally, the statement of financial position must fulfill the objective of being a useful tool for the analysis of different entities, so it is convenient to establish the concepts and general structure that such financial statement must contain.

Concepts integrating the statement of financial position

In a broad context, the concepts that integrate the statement of financial position are; assets, liabilities, and equity, understood as such to the concepts defined in NIF A-1, Chapter 50, "Basic elements of financial statements". Likewise, the off-balance sheet accounts referred to in this criterion are part of the concepts that integrate the structure of the statement of financial position of entities.

Structure of the statement of financial position

The structure of the statement of financial position must group the concepts of asset, liability, equity, and off-balance sheet accounts, in such a way that it reflects from greater to lesser their degree of liquidity or exigibility, as the case may be.

In this way, the minimum items that must be included in the statement of financial position are the following:

Asset

cash and cash equivalents;

margin accounts (derivative financial instruments);

investments in financial instruments;

repo debtors;

derivative financial instruments;

valuation adjustments for financial asset hedging;

virtual assets;

benefits to be received in securitization operations;

receivables (net);

long-term assets held for sale or for distribution to owners;

prepayments and other assets;

properties, furniture, and equipment (net);

right-of-use assets for properties, furniture, and equipment (net);

deferred income tax asset (net);

intangible assets (net), and

right-of-use assets for intangible assets (net).

Liability

electronic payment funds issued;

stock exchange liabilities;

bank loans and from other organisms;

sold collateral or given as guarantee;

derivative financial instruments;

valuation adjustments for financial liability hedging;

obligations in securitization operations;

lease liability;

other payables;

liabilities related to groups of assets held for sale;

financial instruments qualifying as liability;

obligations associated with the removal of components of properties, furniture, and equipment;

income tax liability;

employee benefits liability, and

deferred credits and advance collections.

Equity

contributed capital, and

retained earnings.

Off-balance sheet accounts

contingent assets and liabilities;

assets in mandate;

assets in custody or administration;

collateral received by the entity;

collateral received and sold or given as guarantee by the entity, and

other registration accounts.

Presentation of the statement of financial position

The items described above correspond to the minimum required for the presentation of the statement of financial position, however, entities must break down, either in the cited financial statement or through notes, the content of the concepts they consider necessary in order to show their financial situation to the user of financial information. At the end of this criterion, a statement of financial position prepared with the minimum items referred to in the previous paragraph is shown.

However, certain items of the statement of financial position require special guidelines for their presentation, which are described below:

Margin accounts (derivative financial instruments)

Balances from margin accounts in cash, securities, or other assets referred to in NIF C-10 "Derivative financial instruments and hedging relationships" shall be presented as part of this item.

Investments in financial instruments

The different categories of investments in financial instruments shall be presented within this item, such as, trading financial instruments, financial instruments for collecting and selling, and financial instruments for collecting principal and interest (bonds), the latter at their amortized cost (that is, including accrued but uncollected interest and net of amortization items and expected credit losses).

Repo debtors

The debtor balance from repo operations referred to in the corresponding criterion shall be presented immediately after the concept of investments in financial instruments.

Derivative financial instruments

Financial assets derived from derivative financial instruments shall be presented immediately after the concept of repo debtors, disaggregated into derivative financial instruments for trading purposes or for hedging purposes, as appropriate.

Valuation adjustments for financial asset hedging

In a fair value hedge for interest rate risk of a portion of a portfolio composed of financial assets, the adjustment to the book value of the hedged item by the gain or loss recognized in the results of the period shall be presented in this item, immediately after the item of derivative financial instruments.

Virtual assets

Virtual assets held in principal position by the entity shall be presented within this item, attending to what is established in NIF C-22 "Cryptocurrencies".

Tuesday, September 9, 2025 OFFICIAL GAZETTE 77

Receivables (net)

Liquidating accounts payable, overdrafts on accounts resulting from the transmission of electronic payment funds, margin account debtors, debtors for collateral provided in cash, other debtors, taxes to be recovered, and conditional receivables shall be presented, deducting, where applicable, the estimate of expected credit losses.

Long-term assets held for sale or for distribution to owners

Investments in long-term assets classified as held for sale or for distribution to owners, including discontinued operations, as referred to in NIF B-11 “Disposal of long-term assets and discontinued operations”, shall be presented within this item.

Prepayments and other assets

Prepayments and other assets, such as deferred charges and security deposits, as well as other short-term and long-term assets, shall be presented as a single item in the statement of financial position. The employee benefits asset arising in accordance with the provisions of NIF D-3 “Employee Benefits” shall be part of this item.

Right-of-use assets for properties, furniture and equipment (net)

Those assets representing the lessee’s right to use a property, furniture, or equipment during the lease term, reduced by their accumulated depreciation, shall be presented.

Right-of-use assets for intangible assets (net)

Those assets representing the lessee’s right to use an intangible asset during the lease term, reduced by their accumulated amortization, shall be presented.

Electronic payment funds issued

These represent the entity’s obligation upon receiving any amount of cash to issue electronic payment funds, that is, the obligation to redeem or transmit such funds at the moment the customer instructs it.

Bank loans and loans from other entities

Bank loans and loans from other entities shall be grouped within a specific item, broken down into:
a) short-term (amount of amortizations with a maturity of one year or less), and b) long-term (amount of amortizations with a maturity of more than one year).

Collateral sold or pledged

Collateral sold or pledged, representing the obligation to return the collateral received from the counterparty in repo transactions, financial derivative instruments, and other sold collateral, shall be presented within this item in a disaggregated manner.

Financial derivative instruments

Financial liabilities arising from financial derivative instruments shall be presented immediately after the item for collateral sold or pledged, disaggregated into financial derivative instruments for trading purposes or for hedging purposes, as appropriate.

Valuation adjustments for hedging of financial liabilities

In a fair value hedge for interest rate risk of a portion of a portfolio composed of financial liabilities, the adjustment to the book value of the hedged item by the gain or loss recognized in the period’s results shall be presented in this item, immediately after the corresponding financial liabilities.

78 OFFICIAL GAZETTE Tuesday, September 9, 2025

Other payables

Among others, liquidating accounts receivable, margin account creditors, creditors for collateral received in cash, contributions payable, other creditors, and other payables, including in the latter the overdrafts on checking accounts and the negative balance of the cash and cash equivalents item, which in accordance with criterion B-1 “Cash and cash equivalents” must be presented as a liability, shall be part of this item. Likewise, the global electronic payment funds account referred to in Article 28 of the Law to Regulate Financial Technology Institutions shall be presented as part of this item.

Liabilities related to groups of assets held for sale

Liabilities related to groups of long-term assets held for sale, including discontinued operations, such as retirement obligations linked to the disposal of assets, shall be presented within this item.

Financial instruments qualifying as liabilities

Contributions for future capital increases pending formalization by their shareholders’ meeting, as well as those financial instruments that qualify as liabilities, in accordance with the provisions of NIF C-12 “Financial instruments with liability and equity characteristics”, shall be included in this item.

Obligations associated with the removal of components of properties, furniture and equipment

Obligations arising from the permanent removal from service of a component of properties, furniture, and equipment, in accordance with the provisions of NIF C-18 “Obligations associated with the removal of property, plant and equipment”, shall be included in this item.

Income tax liability

The amount corresponding to taxes incurred, as well as the amount resulting from deferred income tax liabilities, determined in accordance with the provisions of NIF D-4 “Income taxes”, shall be presented in this item.

Employee benefits liability

The liability arising in accordance with the provisions of NIF D-3 shall be part of this item.

Deferred credits and advance collections

This item shall be composed of deferred credits and advance collections, such as advance collections received for goods promised for sale or with reservation of title, among others.

Off-balance sheet items

At the bottom of the statement of financial position, situations or events that, according to the definition of assets, liabilities, and equity mentioned above, should not be included within such concepts in the entities’ statement of financial position, but that provide information on any of the following events, shall be presented:
a) contingent assets and liabilities in accordance with NIF C-9 “Provisions, contingencies and commitments”; b) goods in mandate; c) goods in custody or administration; d) collateral received by the entity; e) collateral received and sold or pledged by the entity; f) amounts that complement the figures contained in the statement of financial position, and g) other accounts that the entity considers necessary to facilitate accounting records or to comply with applicable legal provisions.

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NAME OF THE ELECTRONIC PAYMENT FUNDS INSTITUTION ADDRESS STATEMENT OF FINANCIAL POSITION AS OF ____ OF ____________ OF ______ EXPRESSED IN CURRENCY OF PURCHASING POWER OF _______________ OF ______ (1) (Thousands of pesos)

ASSET	LIABILITY AND EQUITY
CASH AND CASH EQUIVALENTS $	ELECTRONIC PAYMENT FUNDS ISSUED $

MARGIN ACCOUNTS (FINANCIAL DERIVATIVE INSTRUMENTS) “ | STOCK MARKET LIABILITIES “

INVESTMENTS IN FINANCIAL INSTRUMENTS | BANK LOANS AND LOANS FROM OTHER ENTITIES Negotiable financial instruments “ | Short-term “ Financial instruments to collect and sell “ | Long-term “ Financial instruments to collect principal and interest (securities) (net) “ “ | SOLD OR PLEDGED COLLATERAL REPO DEBTORS “ | Repos “ Financial derivative instruments “ FINANCIAL DERIVATIVE INSTRUMENTS | Other sold collateral “ “ For trading purposes “ For hedging purposes “ “ | FINANCIAL DERIVATIVE INSTRUMENTS | For trading purposes “ VALUATION ADJUSTMENTS FOR HEDGING OF FINANCIAL ASSETS “ | For hedging purposes “ “

VIRTUAL ASSETS “ | VALUATION ADJUSTMENTS FOR HEDGING OF FINANCIAL LIABILITIES

“

BENEFITS TO BE RECEIVED IN SECURITIZATION OPERATIONS “ | OBLIGATIONS IN SECURITIZATION OPERATIONS “

RECEIVABLES (NET) “ | LEASE LIABILITY “

LONG-TERM ASSETS HELD FOR SALE OR FOR DISTRIBUTION TO OWNERS

“

OTHER PAYABLES

Liquidating account creditors “
ADVANCES AND OTHER ASSETS “ | Margin account creditors “ | Creditors for collateral received in cash “ PROPERTIES, FURNITURE AND EQUIPMENT (NET) “ | Contributions payable “ Global electronic payment funds account “ RIGHT-OF-USE ASSETS FOR PROPERTIES, FURNITURE AND EQUIPMENT (NET) “ | Other creditors and other payables “ “ | LIABILITIES RELATED TO GROUPS OF ASSETS HELD FOR SALE

“
DEFERRED INCOME TAX ASSET (NET) “
| FINANCIAL INSTRUMENTS QUALIFYING AS LIABILITIES

INTANGIBLE ASSETS (NET) “ | Subordinated obligations in circulation “ | Contributions for future capital increases pending formalization by their shareholders’ meeting “ RIGHT-OF-USE ASSETS FOR INTANGIBLE ASSETS (NET) “ | Other “ “

| OBLIGATIONS ASSOCIATED WITH THE REMOVAL OF COMPONENTS OF PROPERTIES, FURNITURE AND EQUIPMENT

“

| INCOME TAX LIABILITY “

| EMPLOYEE BENEFITS LIABILITY “

| DEFERRED CREDITS AND ADVANCE COLLECTIONS “

| TOTAL LIABILITY $

| EQUITY

| CONTRIBUTED CAPITAL

Share capital “
| Contributions for future capital increases formalized by their shareholders’ meeting

“

Share premium “
Financial instruments qualifying as equity “ “

| RETAINED EARNINGS

Capital reserves “

Accumulated results “
Other comprehensive income “
Valuation of negotiable financial instruments “
Valuation of financial instruments to collect and sell “
Valuation of financial instruments for cash flow hedging “

Valuation of other hedging financial instruments “
Income and expenses related to assets held for disposal “

Remeasurement of defined employee benefits “
Cumulative effect from translation “ “ “

| TOTAL EQUITY $

TOTAL ASSET $ | TOTAL LIABILITY AND EQUITY $
OFF-BALANCE SHEET ITEMS
Contingent assets and liabilities “
Goods in mandate “
Goods in custody or administration “
Collateral received by the entity “
Collateral received and sold or pledged by the entity “ Other registration accounts “ The concepts appearing in this statement are shown in an illustrative rather than exhaustive manner. (1) This line shall be omitted if the economic environment is "non-inflationary".

80 OFFICIAL GAZETTE Tuesday, September 9, 2025

D-2 STATEMENT OF COMPREHENSIVE INCOME

Background

Financial information must meet, among other things, the purpose of reporting the results of an entity’s operations during a defined accounting period, requiring the establishment, through specific criteria, of the object and general structure that the statement of comprehensive income must have. This is for the purpose of obtaining elements of judgment regarding, among other issues, the level of operational efficiency, profitability, and financial risk.

Objective and scope

This standard aims to establish the general characteristics for the presentation and structure of the statement of comprehensive income, the minimum content requirements, and the general disclosure norms. Whenever this financial statement is prepared, entities must adhere to the structure and guidelines provided in this standard, through which the presentation of this financial statement among entities is sought to be homogenized, and thus, facilitate its comparability.

The statement of comprehensive income aims to present information regarding the results of the entity’s operations during an accounting period.

Concepts comprising the statement of comprehensive income

In a broad context, the concepts comprising the statement of comprehensive income are; income, costs and expenses, net result, and comprehensive income, considering as such the concepts defined in NIF A-1, Chapter 50, “Basic elements of financial statements”.

Structure of the statement of comprehensive income

The minimum items that the statement of comprehensive income in entities must contain are the following:

operating result; result before income taxes; result from continuing operations; net result, and comprehensive result.

Presentation of the statement of comprehensive income

The items described above correspond to the minimum requirements for the presentation of the statement of comprehensive income; however, entities must break down, either in the aforementioned statement of comprehensive income or through notes to the financial statements, the content of the concepts they consider necessary in order to show their results to the user of the financial information. At the end of this standard, a statement of comprehensive income is shown, prepared with the minimum items referred to in the previous paragraph.

Characteristics of the items comprising the structure of the statement of comprehensive income

Operating Result

The operating result is composed of the result from services, and the financial margin, increased or decreased by:
a) the result from intermediation; b) other operating income (expenses) other than interest income or expenses that have been included within the financial margin, and c) administration and promotion expenses.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 81

Result from Services

Commissions and fees charged and paid, among others, for received loans, debt placement, and for the provision of services such as account management, fund transfer, custody, or administration of resources on behalf of clients, are considered as result from services.

Financial Margin

The financial margin shall be composed of the difference between interest income and interest expenses, increased or decreased by the net monetary position result, related to items in the financial margin (in the case of an inflationary environment).

Interest Income

Interest from financial operations, such as deposits in financial entities, margin accounts, investments in financial instruments, repo operations, hedging operations, as well as premiums for debt placement, are considered as interest income.

Likewise, valuation adjustments derived from items denominated in UDIS or in some other general price index, as well as exchange gains, are considered as interest income, provided that such items come from positions related to income or expenses that form part of the financial margin.

Interest Expenses

Transaction costs, discounts, and interest derived from stock market liabilities, bank loans, and loans from other entities, the interest, transaction costs, and discounts associated with instruments qualifying as liabilities, are considered interest expenses. In addition, expenses arising from operations with financial derivative instruments, as well as premiums paid for the early redemption of instruments qualifying as liabilities.

Likewise, valuation adjustments derived from items denominated in UDIS or in some other general price index, as well as exchange losses on positions, are considered interest expenses, provided that such concepts come from assets or liabilities related to expenses or income that form part of the financial margin.

Likewise, those related to lease liabilities are considered as interest expenses.

Net Monetary Position Result (Financial Margin)

The net monetary position result referred to in paragraph 9 shall be that which originates from items whose income or expenses form part of the financial margin (in the case of an inflationary environment).

Result from Intermediation

Likewise, the result from intermediation is considered as part of the operating result, understood as the following concepts:
a) fair value valuation result of negotiable financial instruments and financial derivative instruments for trading or hedging purposes, valuation of the hedged item, as well as sold collateral; b) estimate of expected credit losses for investments in financial instruments; c) foreign exchange valuation result; d) virtual asset valuation result;

82 OFFICIAL GAZETTE Tuesday, September 9, 2025

e) result from the sale and purchase of financial instruments and financial derivative instruments; f) result from the sale and purchase of virtual assets; g) result from the sale and purchase of foreign exchange; h) result from the sale of received collateral; i) transaction costs for the sale and purchase of negotiable financial instruments, financial derivative instruments, and virtual assets, and j) other financial results.

Other Operating Income (Expenses)

Income and expenses derived from the entity’s operations that are not included in the previous paragraphs, nor form part of administration and promotion expenses, are considered within other operating income (expenses), such as:
a) recoveries of taxes and excess in benefits to be received in securitization operations; b) adjustments to the estimate of expected credit losses; c) losses; d) donations; e) loss in custody and administration of goods; f) loss in mandate operations; g) impairment loss or reversal effect of impairment of other long-term assets held for sale; h) interest charges in financing for asset acquisition; i) result in the sale of properties, furniture, and equipment; j) cancellation of other liability accounts; k) interest in favor from loans to officials and employees; l) lease income; m) valuation result of the asset (or liability) for administration of transferred financial assets, as well as benefits to be received in securitization operations, and; n) other items of operating income (expenses).

In addition to the items previously mentioned, the monetary position result, in the case of an inflationary environment, and the exchange result generated by items not related to the entity’s financial margin, shall be presented in the item of other operating income (expenses).

Administration and Promotion Expenses

Finally, administration and promotion expenses shall be considered within the operating result, which shall include all types of short-term direct benefits granted to the entity’s employees, PTU (profit-sharing) incurred and deferred, the net period cost derived from long-term employee benefits, fees, rents (for example, variable lease payments, short-term leases), insurance and bonds, promotion and advertising expenses, taxes and various duties, non-deductible expenses, technology expenses, depreciation and amortization, impairment loss or reversal effect of impairment of real estate and other assets in use, as well as inspection and surveillance fees of the CNBV, maintenance expenses, consumables and supplies, and other administration and promotion expenses.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 83

Result from Continuing Operations

This is the result before income taxes, decreased by the effect of income tax expenses incurred in the period, increased or decreased, as the case may be, by the effects of deferred income taxes generated or realized in the period, net of their estimate, if applicable.

Net Result

This corresponds to the result from continuing operations, increased or decreased as appropriate, by discontinued operations referred to in NIF B-11 “Disposal of long-term assets and discontinued operations”.

Comprehensive Result

This corresponds to the net result increased or decreased by the OCI of the period, net of the effects of income taxes and PTU related. The OCI of the period shall be composed of the valuation of negotiable financial instruments, when they are non-negotiable equity instruments in the short term, valuation of financial instruments to collect and sell, valuation of financial instruments for cash flow hedging, valuation of other hedging financial instruments, income and expenses related to assets held for disposal, remeasurement of defined employee benefits, and cumulative effect from translation.

The following shall be disclosed in notes to the financial statements:
a) amount of charged commissions disaggregated by the main products managed by the entity; b) detail of commissions incurred for the provision of the entity’s services; c) composition of the financial margin, identifying by currency type the interest income and interest expenses, distinguishing them by the type of operation from which they originate (investments in financial instruments, repos, sold collateral, as well as stock market liabilities and bank loans and loans from other entities, among others); d) composition of the result from intermediation, identifying the fair value valuation result and, if applicable, the sale and purchase result, according to the type of operation from which they originate (investments in financial instruments, virtual assets, as well as sold collateral); e) the detail of incurred and deferred income taxes; f) the detail of the movements of OCI net of income taxes, corresponding to the period effect and the recycling that was carried out, if applicable; g) the amounts of income taxes, as well as PTU related to OCI, and h) the amount of basic earnings or loss per share and diluted earnings or loss per share, in case the entity trades on the stock exchange. The determination of both amounts must be made based on the NIF relative to earnings per share.

84 OFFICIAL GAZETTE Tuesday, September 9, 2025

NAME OF THE ELECTRONIC PAYMENT FUNDS INSTITUTION ADDRESS STATEMENT OF COMPREHENSIVE INCOME FROM ___________________ TO _________________ OF ___ EXPRESSED IN CURRENCY OF PURCHASING POWER OF ________ OF _______ (1) (Thousands of pesos)

Charged commissions and fees $
Paid commissions and fees “
RESULT FROM SERVICES “

Interest income “
Interest expenses “
Net monetary position result (financial margin) “ FINANCIAL MARGIN “

Result from intermediation “
Other operating income (expenses) “
Administration and promotion expenses “
OPERATING RESULT “

Income taxes “
RESULT FROM CONTINUING OPERATIONS “

Discontinued operations
NET INCOME
Other Comprehensive Income
Valuation of trading financial instruments
Valuation of financial instruments held-to-collect and for sale Valuation of cash flow hedging financial instruments Valuation of other hedging financial instruments Income and expenses related to assets held for disposal Remediation of defined employee benefits Accumulated effect from conversion

COMPREHENSIVE INCOME $

Basic earnings per ordinary share $
The concepts appearing in this statement are shown in an indicative, non-limiting manner. (1) This line item will be omitted if the economic environment is "non-inflationary".

Tuesday, September 9, 2025 OFFICIAL GAZETTE 85 D-3 STATEMENT OF CHANGES IN EQUITY Background Financial information must comply, among other things, with the objective of reporting modifications in the investment of owners during a defined accounting period, requiring the establishment, through specific criteria, of the objectives and general structure that the statement of changes in equity must have, with the purpose of evaluating, among other issues, the profitability indices of the entity, both for a specific accounting period and cumulatively to the date of the financial statements. Objective and scope This criterion aims to establish the general characteristics for the presentation and structure that the statement of changes in equity of entities must have, the minimum content requirements, and the general disclosure norms. The foregoing, with the purpose of standardizing the presentation of this financial statement among entities and, in this way, facilitating its comparability. The statement of changes in equity aims to present the movements between the initial and final balances of contributed capital and retained capital during an accounting period. In general and non-limiting terms, the main items that make up equity are:
a) contributed capital, which consists of contributions from owners received by the entity and the amount of financial instruments issued by the entity that qualify as capital. They also include certain contributions for future capital increases, premiums on the issuance or sale of shares and financial instruments that by economic substance qualify as capital, and b) retained capital, which consists of accumulated comprehensive income, as well as reserves created by the entity's shareholders. For the above, the basic elements of the statement of changes in equity of entities are: owner movements, reserve movements, and comprehensive income, in accordance with NIF A-1, Chapter 50, "Basic elements of financial statements." This criterion does not aim to establish the mechanism by which the aforementioned movements are determined, as they are subject to accounting criteria for electronic payment fund institutions or specific NIFs established regarding the matter. Structure of the statement of changes in equity The statement of changes in equity must present separately, for each period for which it is presented, the amounts, if applicable, regarding:
a) initial balances of equity; b) adjustments from retrospective application due to accounting changes and error corrections; c) adjusted initial balances; d) owner movements; e) reserve movements; f) comprehensive income, and g) final balances of equity. Initial balances of equity This line item must show the book values of each of the equity items with which the entity started each period for which the statement of changes in equity is presented. Adjustments from retrospective application due to accounting changes and error corrections Corresponds to adjustments derived from the retrospective application established in NIF B-1 "Accounting changes and error corrections." When retrospective adjustments have been determined that consequently affect the initial balances of the period, the corresponding amounts must:
a) be presented immediately after the initial balances, as they are adjustments to them, and b) be presented separately by the amounts affecting each item of equity.

86 OFFICIAL GAZETTE Tuesday, September 9, 2025 In cases where, in the same accounting period, retrospective adjustments have been determined both for accounting changes and for error corrections, both amounts must be presented separately within the body of the statement of changes in equity. Adjusted initial balances Result from the algebraic sum of the initial balances of equity and the adjustments from retrospective application to each item individually. Owner movements These are changes to contributed capital or, if applicable, to retained capital, during an accounting period, derived from the decisions made by owners regarding their investment in the entity. Some examples of this type of movement are the following:
a) capital contributions; b) capital refunds; c) decree of dividends; d) capitalization of items from contributed capital; e) capitalization of comprehensive income, and f) capitalization of reserves. Movements corresponding to owner contributions must be shown separately from those that are distributions to them, that is, they must not be shown net. Reserve movements This line item must show the amounts representing increases or decreases to capital reserves. Comprehensive income Refers to the increase or decrease in the retained capital of an entity derived from its operation during an accounting period, originating from net income or loss, plus other comprehensive income. In this line item, comprehensive income will be presented broken down into the following components:
a) net income of the period, and b) other comprehensive income (OCI).
Likewise, the net period movement of the components of comprehensive income must be presented; as net movement, it must be understood as OCI net of income taxes, workers' profit sharing (PTU), and the recycling of OCI. Final balances of equity The final balances of equity are determined by the algebraic sum of the adjusted initial balances of each of the equity items plus owner movements, reserve movements, and comprehensive income. Presentation of the statement of changes in equity The concepts described above correspond to the minimum requirements for the presentation of the statement of changes in equity; however, entities must break down, either in the cited statement of changes in equity or through notes to the financial statements, the content of the concepts they consider necessary so that users of financial information understand the movements that affected the equity of the entities in the period. At the end of this criterion, a statement of changes in equity prepared with the requirements referred to in this criterion is shown. General considerations In case of an inflationary environment, all balances and movements incorporated in the statement of changes in equity must be shown expressed in monetary units of purchasing power relative to the date of the financial statements. The following must be disclosed in notes to the financial statements:
a) the amount of dividends distributed in the period, the manner in which they were paid, as well as the data of the dividend per share; b) the reason for the capital refunds made in the period, and c) a description of how the capital contributions of the period were made.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 87 NAME OF THE ELECTRONIC PAYMENT FUND INSTITUTION ADDRESS STATEMENT OF CHANGES IN EQUITY FROM ___ OF _____________ TO __ OF _____________ OF ___ EXPRESSED IN MONETARY UNIT OF PURCHASING POWER OF _________ OF ____ (1) (Figures in thousands of pesos) Concept Contributed capital Retained capital Total equity Capital stock Contributions for future capital increases formalized by its shareholders' assembly Premium on sale of shares Financial instruments that qualify as capital Capital reserves Accumulated results Valuation of trading financial instruments Valuation of financial instruments held-to-collect and for sale Valuation of cash flow hedging financial instruments Valuation of other hedging financial instruments Income and expenses related to assets held for disposal Remediation of defined employee benefits Accumulated effect from conversion Balance as of ___ of _________ of ___ Retrospective adjustments for accounting changes Retrospective adjustments for error corrections Balance as of ___ of _______ of ___ adjusted OWNER MOVEMENTS Capital contributions Capital refunds Decree of dividends Capitalization of other concepts of equity Total RESERVE MOVEMENTS Capital reserves COMPREHENSIVE INCOME: - Net income - Other comprehensive income Valuation of trading financial instruments Valuation of financial instruments held-to-collect and for sale Valuation of cash flow hedging financial instruments Valuation of other hedging financial instruments Income and expenses related to assets held for disposal Remediation of defined employee benefits Accumulated effect from conversion Total Balance as of ___ of __________ of ___ The concepts appearing in this statement are shown in an indicative, non-limiting manner. (1) This line item will be omitted if the economic environment is "non-inflationary".

88 OFFICIAL GAZETTE Tuesday, September 9, 2025 D-4 STATEMENT OF CASH FLOWS Background Financial information must comply, among other things, with the objective of showing the manner in which entities generate and use cash and cash equivalents, which are essential to maintain their operation, cover obligations, as well as distribute dividends. Objective and scope This criterion aims to establish the general characteristics for the presentation, structure, and preparation of the statement of cash flows of entities, as well as the disclosures that complement said financial statement. Likewise, minimum guidelines are established, with the purpose of standardizing the presentation of this financial statement among entities and, in this way, facilitating its comparability. The statement of cash flows has the main objective of providing users of basic financial statements with information regarding the inflows and outflows of cash during an accounting period. When the statement of cash flows is used together with the rest of the financial statements, it provides information that allows users to:
a) evaluate changes in the entity's assets and liabilities and its financial structure (including its liquidity and solvency), and b) evaluate both the amounts and dates of receipts and payments, in order to adapt to circumstances and opportunities for generating and applying cash and cash equivalents. Likewise, the statement of cash flows presents the operations that were carried out in the period, that is, those that were materialized with the collection or payment of the item in question; while the statement of comprehensive income shows the operations accrued in the same period, that is, when they are recognized accounting-wise at the moment they economically affect the entity, regardless of the date they are considered made for accounting purposes. The statement of cash flows allows entities to improve the comparability of information on operational performance with different entities, because it eliminates the effects generated by the use of different accounting treatments for the same transactions and economic events. Historical information on cash flows is used as an indicator of the amount, timing of generation, and probability of future cash flows. Likewise, this information is useful to verify the accuracy of forecasts made in the past of future cash flows, to analyze the relationship between profitability and net cash flows, as well as, if applicable, the effects of inflation when there is an inflationary environment. Definition of terms Financing activities.- Those related to the obtaining, as well as the remuneration and compensation of funds from: i) the owners of the entity; ii) creditors granting financing not related to routine operating activities, and iii) the issuance by the entity of financial instruments that qualify as liability or well, of financial instruments that qualify as capital. Investing activities.- Those related to the acquisition and disposal of: i) properties, furniture and equipment, intangible assets, and other assets intended for use or for the provision of services; ii) long-term financial instruments; iii) permanent investments in financial instruments that qualify as capital; and iv) activities related to the granting and recovery of loans not related to operating activities. Operating activities.- Those that constitute the main source of income for the entity, include other activities that cannot be classified as investing or financing. Cash and cash equivalents.- This concept will be understood as established by criterion B-1 "Cash and cash equivalents."

Tuesday, September 9, 2025 OFFICIAL GAZETTE 89 Cash inflows.- These are increases in cash during an accounting period, generated by the decrease in any other asset other than cash, the increase in liabilities, or by increases in capital by the entity's shareholders. Cash flows.- These are inflows and outflows of cash and cash equivalents. Movements between the items that constitute cash and cash equivalents will not be considered cash flows, as these components are part of the administration of cash and cash equivalents of the entity, rather than their operating, investing, or financing activities. Cash outflows.- These are decreases in cash during an accounting period, generated by the increase in any other asset other than cash, the decrease in liabilities, or by the disposal of capital by shareholders. Nominal value.- It is the amount in monetary units expressed in banknotes, coins, securities, and instruments. Presentation standards General considerations Entities must exclude from the statement of cash flows all operations that did not affect cash flows. For example:
a) conversion of debt to capital and distribution of dividends in shares; b) share payments to employees; c) operations negotiated with asset exchange; d) creation of reserves and any other transfer between equity accounts, and e) effects from recognition of fair value. Structure of the statement of cash flows Entities must classify and present cash flows, according to their nature, in operating, investing, and financing activities, attending to their economic substance and not the form used to carry them out. The structure of the statement of cash flows must include, at minimum, the following items:
operating activities; investing activities; financing activities; net increase or decrease in cash and cash equivalents; effects from changes in the value of cash and cash equivalents; cash and cash equivalents at the beginning of the period, and cash and cash equivalents at the end of the period. Operating activities Cash flows from operating activities are an indicator of the extent to which these activities have generated sufficient liquid funds to maintain the entity's operating capacity, to make new investments without resorting to external financing sources, and, if applicable, to pay financing and dividends. Because cash flows related to these activities are those derived from operations that constitute the main source of income for the entity, this section includes activities that intervene in the determination of its net income, excepting those associated either with investing or financing activities. Some examples of cash flows from operating activities are:
a) payments for the acquisition of investments in financial instruments (securities); b) payments of premiums for the acquisition of options; c) collections of premiums for the sale of options;

90 OFFICIAL GAZETTE Tuesday, September 9, 2025 d) cash and cash outflows for debtors by report; e) cash and cash outflows from accounts receivable; f) cash and cash inflows from stock exchange liabilities; g) cash and cash outflows from stock exchange liabilities; h) cash and cash inflows from the sale and purchase of virtual assets; i) cash and cash outflows for the sale and purchase of virtual assets; j) cash and cash inflows from collateral sold or given as guarantee; k) collections of income from interest referred to in criterion D-2 "Statement of Comprehensive Income," as well as its main associate, which come from, among others, the following concepts:

cash and cash equivalents (except for profit or loss in changes from this concept);
margin accounts (financial derivative instruments);
investments in financial instruments, and
debtors by report.
l) payments of interest expenses referred to in criterion D-2, as well as its main associate, which come from, among others, the following concepts:
stock exchange liabilities;
bank loans and from other organisms, and
financial instruments that qualify as liability.
m) collections and payments, as applicable, of commissions and fees generated by:
loans received;
debt placement, and
provision of services (fund transfer, custody or administration of resources, among others).
n) collections and payments from the sale and purchase of currencies, investments in financial instruments, and financial derivative instruments; o) collections and payments from securitization operations; p) collections and payments related to financial derivative instruments for trading purposes; q) collections and payments associated with hedging financial instruments of covered items classified as operating activities; r) payments for direct benefits to employees, fees, rents, promotion and advertising expenses, among other administrative expenses; s) payments of income taxes, and t) refunds of income taxes. Income taxes Cash flows related to income taxes must be presented in a separate line item within the classification of operating activities, unless it is practical to relate them to investing or financing activities, as is the case of the tax derived from discontinued operations, which is related to investing activities. Investing activities Cash flows related to investing activities represent the extent to which entities have allocated resources to items that will generate income and cash flows in the medium and long term.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 91 Cash flows from investing activities are, for example, the following:
a) payments for long-term financial instruments; b) receipts from long-term financial instruments; c) payments for the acquisition of property, plant and equipment; d) receipts from the disposal of property, plant and equipment; e) payments for discontinued operations; f) receipts from discontinued operations; g) payments for the acquisition of intangible assets; h) receipts from the disposal of intangible assets; i) receipts associated with financial instruments used as hedging instruments for covered items that are classified as investing activities, and j) payments associated with financial instruments used as hedging instruments for covered items that are classified as investing activities. Financing Activities Cash flows generated by financing activities show the entity's ability to repay to its owners and creditors, the resources that were originally contributed to the entity and, where applicable, to pay them returns. Cash flows from financing activities are, for example, the following:
a) receipts from obtaining bank loans and from other entities. b) payments of bank loans and from other entities. c) cash and cash equivalents receipts from the issuance or generation of the entity's own shares, net of related issuance expenses. d) cash and cash equivalents payments to owners for share capital refunds, dividends, or associated with the repurchase of own shares. e) receipts from the issuance of financial instruments that qualify as equity. f) payments associated with financial instruments that qualify as equity. g) receipts from the issuance of financial instruments that qualify as liabilities. h) payments associated with financial instruments that qualify as liabilities. Net increase or decrease in cash and cash equivalents After classifying cash flows into operating activities, investing activities, and financing activities, the net cash flows from these three sections must be presented. Effects of changes in the value of cash and cash equivalents Entities must present in a separate line item, where applicable, the following:
a) the effects of conversion referred to in paragraph 39, which arise from having used different exchange rates for the conversion of the opening balance, the closing balance, and the cash flows and cash equivalents of a foreign operation; b) the effects of gains or losses on the exchange of cash and cash equivalents referred to in paragraph 42, which includes the difference generated by the conversion of the opening balance of cash and cash equivalents at the closing exchange rate of the day, which will be published by the Bank of Mexico on its Internet website, www.banxico.org.mx, or the one that replaces it, and of the closing balance of cash and cash equivalents at the closing exchange rate of the day of the current period, which will be published by the Bank of Mexico on the aforementioned Internet website;

92 OFFICIAL GAZETTE Tuesday, September 9, 2025 c) the effects on the balances of cash and cash equivalents resulting from changes in their value due to fluctuations in the exchange rate and their fair value, and d) the effects of inflation associated with the balances and cash flows and cash equivalents of any of the entities comprising the consolidated economic entity that is located in an inflationary economic environment. The effects referred to in the preceding paragraph must be presented in the statement of cash flows in a segregated manner to allow for adequate reconciliation between the cash balance at the beginning and at the end of the period. Cash and cash equivalents at the beginning of the period Entities must present a separate line item titled “Cash and cash equivalents at the beginning of the period”, which corresponds to the balance of cash and cash equivalents presented in the statement of financial position at the end of the previous period (including restricted cash and cash equivalents), in order to reconcile it with the balance of cash and cash equivalents at the end of the current period. Cash and cash equivalents at the end of the period Entities must present a separate line item titled “Cash and cash equivalents at the end of the period”, which must be determined by the algebraic sum of the line items:
“Net increase in cash and cash equivalents” or “Net decrease in cash and cash equivalents”, “Effects of changes in the value of cash and cash equivalents”, and “Cash and cash equivalents at the beginning of the period”. This sum must correspond to the balance of cash and cash equivalents presented in the statement of financial position at the end of the period. Additional Considerations Financial Instruments for Hedging Purposes When a financial instrument is held for hedging purposes, the cash flows of such instrument must be classified in the same manner as the cash flows associated with the hedged item. Dividends Cash outflows for dividends paid must be presented in financing activities because they represent the return to the owners of an entity for the resources obtained from their share. Procedure for preparing the statement of cash flows To determine and present the cash flows from operating activities, the entity must apply the indirect method, by means of which the result before income taxes is increased or decreased; this amount is adjusted by the effects of prior period operations collected or paid in the current period and; by current period operations of deferred collection or payment into the future; likewise, it is adjusted by operations that are associated with investing or financing activities. Cash flows related to operating activities must be determined by increasing or decreasing the result before income taxes by the effects of:
a) items that are considered associated with:
i. investing activities, for example, depreciation and gains or losses on the sale of property, plant and equipment, amortization of intangible assets, as well as impairment losses on long-term assets;
ii. financing activities, for example, interest associated with bank loans and from other entities and interest associated with financial instruments that qualify as equity.
b) changes that occur during the period in the items that form part of the entity's working capital; that is, that occur in the balances of the operating items of the statement of financial position of the entities during the period, such as those indicated in paragraph 20.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 93 Investing and Financing Activities Entities must determine and present separately, after the operating activities line item, the cash flows derived from the main concepts of gross receipts and payments related to investing and financing activities, that is, receipts and payments must not be offset against each other. Conversion of cash balances or flows in foreign currency In the conversion of the statement of cash flows from the functional currency to the reporting currency of a foreign operation that is located in a non-inflationary economic environment, entities must adhere to the following:
a) the cash flows of the period must be converted at the historical closing exchange rate of the day, on the date when each cash flow in question was generated, which will be published by the Bank of Mexico on its Internet website, www.banxico.org.mx, or the one that replaces it; b) the opening balance of cash and cash equivalents must be converted at the closing exchange rate of the day at the end of the previous period, which will be published by the Bank of Mexico on the aforementioned Internet website, and c) the closing balance of cash and cash equivalents must be converted at the closing exchange rate of the day at the end of the current period, which will be published by the Bank of Mexico on the aforementioned Internet website. In the conversion of the statement of cash flows from the functional currency to the reporting currency of a foreign operation that is located in an inflationary economic environment, entities must adhere to the following:
a) the cash flows of the period must be converted at the closing exchange rate of the day at the end of the current period, which will be published by the Bank of Mexico on its Internet website, www.banxico.org.mx, or the one that replaces it; b) the opening balance of cash and cash equivalents must be converted at the closing exchange rate of the day at the end of the current period, which will be published by the Bank of Mexico on the aforementioned Internet website, and c) the closing balance of cash and cash equivalents must be converted at the closing exchange rate of the day at the end of the current period, which will be published by the Bank of Mexico on the aforementioned Internet website. For the conversion of the cash flows of the period, for practical reasons, a representative exchange rate of the conditions existing on the dates when the cash flows were generated may be used, such as the weighted average exchange rate of the period; notwithstanding the foregoing, when exchange rates have varied significantly during the period, such exchange rate must not be used. The effect of conversion that arises from having used different exchange rates for the conversion of the opening balance, the closing balance, and the cash flows must be presented in the line item called “Effects of changes in the value of cash and cash equivalents”, referred to in paragraph 27. This effect must correspond to what would have been obtained by converting both the opening balance of cash and the cash flows of the period, at the closing exchange rate used to convert the closing balance of cash and cash equivalents. Conversion of cash balances or flows in foreign currency In order to determine the changes in the balances of operating items in foreign currency of operating activities, these must be converted at the closing exchange rate of the day published by the Bank of Mexico on its Internet website, www.banxico.org.mx, or the one that replaces it, at the closing date. Cash flows from foreign currency transactions related to investing and financing activities will be converted to the entity's reporting currency by applying to the amount in foreign currency the closing exchange rate of the day at the date when each flow occurred, which will be published by the Bank of Mexico on the aforementioned Internet website.

94 OFFICIAL GAZETTE Tuesday, September 9, 2025 Gains or losses on exchange arising from variations in the exchange rate are not cash flows. However, the effect of variations in the exchange rate of cash and cash equivalents held or payable in foreign currency is presented in the statement of cash flows in order to reconcile cash and cash equivalents at the beginning and at the end of the period. This effect must be presented separately from the line items of operating, investing, and financing activities, within the line item called “Effects of changes in the value of cash and cash equivalents”, referred to in paragraph 27, which includes the differences, where applicable, of having presented the cash flows at the closing exchange rate of the current period. Effects of Inflation When, in terms of what is established in NIF B-10 “Effects of Inflation”, the economic environment corresponds to a non-inflationary environment, entities must present their statement of cash flows expressed in nominal values, while if such economic environment is inflationary, entities must present their statement of cash flows expressed in monetary units of purchasing power at the closing date of the current period. In cases where the economic environment of the entities is inflationary, as part of the operations that did not affect cash flows, the effects of inflation recognized in the period within the financial statements must be excluded, in order to determine a statement of cash flows at nominal values. Such cash flows must be presented expressed in monetary units of purchasing power at the closing date of the current period. When the entities' environment has changed from non-inflationary to inflationary, the statements of cash flows of previous periods must be presented expressed in monetary units of purchasing power of the closing date of the current period. In cases where the entities' economic environment has changed from inflationary to non-inflationary, the statements of cash flows of previous periods must be presented expressed in the monetary units of purchasing power of the last statement of cash flows presented within an inflationary environment and included in such comparative presentation. The following must be disclosed in the notes to the financial statements:
a) when cash flows related to income taxes have been segregated in the different groups of activities within the statement of cash flows, the total flows for such taxes must be disclosed; b) the amount of unused loans that may be available for operating activities or for the payment of investing or financing operations, indicating the restrictions on the use of funds from such loans; c) relevant investing and financing operations that have not required the use of cash or cash equivalents. For example, the acquisition of property, plant and equipment through financing; d) the total amount of cash flows that represent surpluses for future investments or for payments of financing or returns to owners, as well as those increases in operating capacity, separated from the cash flows that are essentially required to maintain the entity's operating capacity, and e) relevant changes, whether or not they have required the use of cash or cash equivalents, in liabilities considered as part of financing activities, preferably, a reconciliation of the opening and closing balances of such items must be made. An entity must disclose information on liabilities for financing activities, the following:
i. changes in cash flows;
ii. the effect of changes due to exchange rate fluctuations;
iii. changes in associated financial assets, whose cash flows must be presented as part of financing activities; such as, changes in financial assets used as hedging instruments for financial liabilities, and
iv. other changes considered relevant.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 95 NAME OF THE ELECTRONIC PAYMENT FUND INSTITUTION ADDRESS STATEMENT OF CASH FLOWS FROM __ OF __________ TO __ OF __________ OF ____ EXPRESSED IN MONETARY UNITS OF PURCHASING POWER OF ________ OF _______ (1) (Thousands of pesos) Operating Activities Result before income taxes $ Adjustments for items associated with investing activities:
Depreciation of property, plant and equipment " Amortization of intangible assets " Losses or reversal of losses on impairment of long-term assets " Other adjustments for items associated with investing activities " Discontinued operations " Long-term assets held for sale or for distribution to owners " " Adjustments for items associated with financing activities Interest associated with bank loans and from other entities " Interest associated with financial instruments that qualify as liabilities “ Interest associated with financial instruments that qualify as equity " Other interest “ “ Sum “ Changes in operating items Changes in bank loans and from other entities " Change in margin accounts (derivative financial instruments) " Change in investments in financial instruments (securities) (net) " Change in debtors by repo (net) " Change in derivative financial instruments (asset) " Change in benefits to receive in securitization operations " Change in virtual assets " Change in accounts receivable (net) " Change in other operating assets (net) " Change in securities liabilities " Change in collateral sold or pledged " Change in derivative financial instruments (liability) " Change in obligations in securitization operations " Change in other operating liabilities " Change in hedging financial instruments (for covered items related to operating activities) " Change in employee benefits assets/liabilities " Change in other accounts payable " Change in other provisions " Refunds of income taxes " Payments of income taxes "

96 OFFICIAL GAZETTE Tuesday, September 9, 2025 Net cash flows from operating activities “ Investing Activities Payments for long-term financial instruments “ Receipts from long-term financial instruments " Payments for acquisition of property, plant and equipment " Receipts from disposal of property, plant and equipment " Payments for discontinued operations " Receipts from discontinued operations " Payments for acquisition of intangible assets " Receipts from disposal of intangible assets " Receipts associated with hedging financial instruments (for covered items related to investing activities) " Payments associated with hedging financial instruments (for covered items related to investing activities) " Other receipts from investing activities " Other payments from investing activities " Net cash flows from investing activities " Financing Activities Receipts from obtaining bank loans and from other entities " Payments of bank loans and from other entities " Payments of lease liabilities " Receipts from issuance of shares " Payments for share capital refunds " Receipts from the issuance of financial instruments that qualify as equity " Payments associated with financial instruments that qualify as equity " Payments of cash dividends " Payments associated with the repurchase of own shares " Receipts from the issuance of financial instruments that qualify as liabilities " Payments associated with financial instruments that qualify as liabilities " Payments of interest on lease liabilities " Receipts associated with hedging financial instruments (for covered items related to financing activities) " Payments associated with hedging financial instruments (for covered items related to financing activities) " Other receipts from financing activities “ Other payments from financing activities “ Net cash flows from financing activities " Net increase or decrease in cash and cash equivalents " Effects of changes in the value of cash and cash equivalents " Cash and cash equivalents at the beginning of the period " Cash and cash equivalents at the end of the period $ The concepts appearing in this statement are shown in an illustrative rather than exhaustive manner. (1) This line item will be omitted if the economic environment is “non-inflationary”. [. . . ]

Tuesday, September 9, 2025 OFFICIAL GAZETTE 97
ANNEX 18
REGULATORY REPORTS OF COLLECTIVE FINANCING INSTITUTIONS (CFI) [. . . ] SERIES R01 MINIMUM CATALOG This series is integrated by one (1) report, whose frequency of preparation and presentation must be monthly. REPORT A-0112 Minimum Catalog In this report, the balances at the end of the period for all concepts that form part of the statement of financial position (including off-balance sheet accounts) and the statement of comprehensive income of the Collective Financing Institution are requested. The report is requested in two subtotals:
National currency, UMA and UDIS valued in pesos.
Foreign currency valued in pesos.
For the completion of report A-0112, the following aspects must be considered:
The report must present the balances of the Collective Financing Institution on an unconsolidated basis. The balances of all concepts presented in series R01 Minimum Catalog must be consistent with those reported in the regulatory reports that are applicable. For the case of the minimum catalog concepts denominated in national currency, UMA and UDIS valued in pesos, these concepts must match the sum of the concepts provided in the regulatory reports in national currency, UMA and UDIS valued in pesos; while the concepts denominated in foreign currency valued in pesos must match the concepts provided in the other regulatory reports in foreign currency valued in pesos. The data referring to balances must be presented in national currency, foreign currency, UMA and UDIS valued in pesos and foreign currency valued in pesos using the exchange rate indicated in the current accounting criteria. Such balances must be presented in pesos, with four decimals and without commas. For example: $20,585.7000 would be 20585.7000 CAPTURE FORMAT Collective Financing Institutions will carry out the submission of the information related to the report A-0112 Minimum Catalog described above, by means of the use of the following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD START
PERIOD END
INSTITUTION KEY
REPORT
SECTION FINANCIAL
INFORMATION
CONCEPT
CURRENCY
DATA
Collective Financing Institutions will report the information indicated in this series, which must comply with the validations and quality standards indicated by the National Banking and Securities Commission (Commission), adjusting to the characteristics and specifications. The information must be sent only once and will be received assuming that it meets all characteristics and specifications, in virtue of which it cannot be modified and must present consistency with the various reports in which the same information is included at a different level of integration, therefore, if it does not meet the required quality and characteristics or has been presented incompletely, it will be considered as not fulfilling the obligation to present it and, consequently, the corresponding sanctions will be imposed in accordance with the applicable legal provisions.

98 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R01 Minimum Catalog Report A-0112 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept
National currency, UMA and UDIS valued
Foreign currency valued

ACCOUNTS IN TRANSIT
Operations on behalf of clients
Clients current accounts
Applicants' deposits
Debt
Capital
Co-ownership or royalties
Investors' deposits
Other current accounts
Custody operations
Clients' virtual assets
Financial instruments of clients received in custody Other custody operations Administration operations Clients' virtual assets Financial instruments of clients received in administration Debt Capital Co-ownership or royalties Collateral received as guarantee on behalf of applicants Collateral delivered as guarantee on behalf of clients In derivative financial instruments Government debt Bank debt Other debt securities Capital financial instruments Others Other collateral delivered as guarantee for other operations on behalf of clients Financial instrument purchase operations Derivatives Clients' futures and forward contracts (notional amount) Options Swaps Clients' derivative financial instrument packages Others Financial instrument sale operations Derivatives Clients' futures and forward contracts (notional amount) Options Swaps Clients' derivative financial instrument packages Others Assets in mandate Other administration operations Proprietary operations Contingent assets and liabilities Collateral received by the entity Cash administered in trust Government debt Bank debt Other debt securities Capital financial instruments Others Collateral received and sold or delivered as guarantee by the entity Government debt Bank debt Other debt securities Capital financial instruments Others Other registration accounts

Tuesday, September 9, 2025 OFFICIAL GAZETTE 99 Collective Financing Institutions Series R01 Minimum Catalog Report A-0112 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept
National currency, UMA and UDIS valued
Foreign currency valued

ASSET
Cash and cash equivalents
Cash
Banks
Deposits in financial entities
Currencies to be delivered
Immediate collection documents
Highly liquid financial instruments
Restricted or pledged cash and cash equivalents Currencies to be received Cash administered in trust Others Others Margin accounts (derivative financial instruments) Cash Investments in financial instruments Other assets Investments in financial instruments Negotiable financial instruments Negotiable financial instruments without restriction Government debt In position To be delivered Bank debt In position To be delivered Other debt securities In position To be delivered Capital financial instruments In position To be delivered Restricted or pledged negotiable financial instruments Government debt In position To be received Bank debt In position To be received Other debt securities In position To be received Capital financial instruments In position To be received Financial instruments to collect and sell Financial instruments to collect and sell without restriction Government debt In position To be delivered Bank debt In position To be delivered Other debt securities In position To be delivered Restricted or pledged financial instruments to collect and sell Government debt In position To be received Bank debt In position To be received

100 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R01 Minimum Catalog Report A-0112 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept
National currency, UMA and UDIS valued
Foreign currency valued

Other debt securities
In position
To be received
Financial instruments to collect principal and interest (bonds) Financial instruments to collect principal and interest without restriction Government debt In position To be delivered Bank debt In position To be delivered Other debt securities In position To be delivered Restricted or pledged financial instruments to collect principal and interest Government debt In position To be received Bank debt In position To be received Other debt securities In position To be received Expected credit loss estimate for investments in financial instruments to collect principal and interest (bonds)

Financial instruments to collect principal and interest without restriction Government debt In position To be delivered Bank debt In position To be delivered Other debt securities In position To be delivered Restricted or pledged financial instruments to collect principal and interest Government debt In position To be received Bank debt In position To be received Other debt securities In position To be received Repo debtors Derivative financial instruments For trading purposes Futures to receive Forwards to receive Valuation Credit risk adjustment Options Valuation Credit risk adjustment Swaps Valuation Credit risk adjustment Structured operations Valuation Credit risk adjustment

Tuesday, September 9, 2025 OFFICIAL GAZETTE 101 Collective Financing Institutions Series R01 Minimum Catalog Report A-0112 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept
National currency, UMA and UDIS valued
Foreign currency valued

Derivative financial instrument packages
Valuation
Credit risk adjustment
Counterparty credit risk adjustment
For hedging purposes
Futures to receive
Valuation
Hedged item valuation
Forwards to receive
Valuation
Hedged item valuation
Credit risk adjustment
Options
Valuation
Hedged item valuation
Credit risk adjustment
Swaps
Valuation
Hedged item valuation
Credit risk adjustment
Structured operations
Valuation
Hedged item valuation
Credit risk adjustment
Derivative financial instrument packages
Valuation
Hedged item valuation
Credit risk adjustment
Counterparty credit risk adjustment
Valuation adjustments for hedging financial assets Virtual assets Restricted virtual assets Unrestricted virtual assets Benefits to be received in securitization operations Benefits on the residual in securitization operations Asset from administration of transferred financial assets Accounts receivable Debtors from operation settlement Foreign exchange sales and purchases Investments in financial instruments Repos Derivative financial instruments From issuance of securities Virtual assets Margin account debtors Debtors from cash collateral granted Operations with financial instruments Operations not carried out in recognized markets (OTC) Others Other debtors Premiums, commissions and rights to be received Clients Loans and other debts of personnel Overdue debts Other debtors Taxes to be recovered Dividends to be received from capital financial instruments Conditional accounts receivable Other accounts receivable Expected credit loss estimate Other debtors Conditional accounts receivable Other accounts receivable

102 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R01 Minimum Catalog Report A-0112 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept
National currency, UMA and UDIS valued
Foreign currency valued

Long-term assets held for sale or for distribution to owners Subsidiaries Belonging to the financial sector Not belonging to the financial sector Associates Belonging to the financial sector Not belonging to the financial sector Joint ventures Belonging to the financial sector Not belonging to the financial sector Other permanent investments Belonging to the financial sector Not belonging to the financial sector Others Belonging to the financial sector Not belonging to the financial sector Assets related to discontinued operations Prepayments and other assets Deferred charges Insurance to amortize Other deferred charges Prepayments Interest paid in advance Commissions paid in advance Advances or provisional payments of taxes Rent paid in advance Other prepayments Security deposits Employee benefits assets Plan assets to cover employee benefits Direct long-term benefits Post-employment benefits Pensions Seniority premium Other post-employment benefits Deferred employee profit sharing (in favor) Estimate for non-recoverable deferred PTU Other short and long-term assets Properties, furniture and equipment Properties, furniture and equipment Land Buildings Buildings under construction Transport equipment Computing equipment Furniture Adaptations and improvements Other properties, furniture and equipment Revaluation of properties, furniture and equipment (1) Land Buildings Buildings under construction Transport equipment Computing equipment Furniture Adaptations and improvements Other revaluations of properties, furniture and equipment Accumulated depreciation of properties, furniture and equipment Accumulated depreciation of properties, furniture and equipment Buildings Transport equipment Computing equipment

Tuesday, September 9, 2025 OFFICIAL GAZETTE 103 Collective Financing Institutions Series R01 Minimum Catalog Report A-0112 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept
National currency, UMA and UDIS valued
Foreign currency valued

Furniture
Adaptations and improvements
Other accumulated depreciations of properties, furniture and equipment Revaluation of accumulated depreciation of properties, furniture and equipment (1) Buildings Transport equipment Computing equipment Furniture Adaptations and improvements Other revaluations of accumulated depreciation of properties, furniture and equipment Assets from right of use of properties, furniture and equipment Land Buildings Transport equipment Computing equipment Furniture Other properties, furniture and equipment Depreciation of assets from right of use of properties, furniture and equipment Land Buildings Transport equipment Computing equipment Furniture Other properties, furniture and equipment Permanent investments Subsidiaries Belonging to the financial sector Not belonging to the financial sector Associates Belonging to the financial sector Not belonging to the financial sector Joint ventures Belonging to the financial sector Not belonging to the financial sector Other permanent investments Belonging to the financial sector Not belonging to the financial sector Deferred income tax asset Deferred income taxes (in favor) Temporary differences Tax losses Tax credits Estimate for non-recoverable deferred income taxes Temporary differences Tax losses Tax credits Intangible assets Intangible assets Revaluation of intangible assets (1) Accumulated amortization of intangible assets Accumulated amortization of intangible assets Revaluation of accumulated amortization of intangible assets (1) Assets from right of use of intangible assets Amortization of assets from right of use of intangible assets Goodwill Goodwill From subsidiaries From associates From joint ventures Revaluation of goodwill (1) From subsidiaries From associates From joint ventures

104 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R01 Minimum Catalog Report A-0112 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept
National currency, UMA and UDIS valued
Foreign currency valued

LIABILITY
Securities liabilities
Securities certificates
Nominal value and interest
Transaction costs
Placement premium or discount
Others
Nominal value and interest
Transaction costs
Placement premium or discount
Bank and other organization loans
Short-term
Loans from multiple banking institutions
Loans from foreign banks
Loans from development banking institutions
Loans from other organizations
Long-term
Loans from multiple banking institutions
Loans from foreign banks
Loans from development banking institutions
Loans from other organizations
Obligation to return deposits of clients invested in repo Collateral sold or pledged Repos Obligation of the repo-taker to return collateral to the repo-giver Collateral sold Government debt Bank debt Other debt securities Collateral pledged Derivative financial instruments Collateral sold Government debt Bank debt Other debt securities Capital financial instruments Others Other collateral sold Derivative financial instruments For trading purposes Futures to deliver Forwards to deliver Valuation Credit risk adjustment Options Valuation Credit risk adjustment Swaps Valuation Credit risk adjustment Structured operations Valuation Credit risk adjustment Derivative financial instrument packages Valuation Credit risk adjustment Counterparty credit risk adjustment For hedging purposes Futures to deliver Valuation Hedged item valuation

Tuesday, September 9, 2025 OFFICIAL GAZETTE 105 Collective Financing Institutions Series R01 Minimum Catalog Report A-0112 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept
National currency, UMA and UDIS valued
Foreign currency valued

Forwards to deliver
Valuation
Hedged item valuation
Credit risk adjustment
Options
Valuation
Hedged item valuation
Credit risk adjustment
Swaps
Valuation
Hedged item valuation
Credit risk adjustment
Structured operations
Valuation
Hedged item valuation
Credit risk adjustment
Derivative financial instrument packages
Valuation
Hedged position valuation
Credit risk adjustment
Counterparty credit risk adjustment
Valuation adjustments for hedging financial liabilities Obligations in securitization operations Liability from administration of transferred financial assets Lease liability Other accounts payable Creditors from operation settlement Foreign exchange sales and purchases Investments in financial instruments Repos Derivative financial instruments Virtual assets Creditors from margin accounts Creditors from cash collateral received Operations with financial instruments Operations not carried out in recognized markets (OTC) Others Contributions to be paid Value added tax Other taxes and duties to be paid Taxes and social security contributions withheld for payment Other creditors and other accounts payable Commissions to be paid on ongoing operations Creditors for asset acquisition Dividends to be paid Creditors for maintenance services Provisions for various obligations Fees and rents Promotion and advertising expenses Technology expenses Other provisions Other miscellaneous creditors Liabilities related to groups of assets held for sale Liabilities related to discontinued operations Financial instruments qualifying as liability Subordinated obligations in circulation Mandatory conversion Nominal value and interest Transaction costs Placement premium or discount Conversion by holder's decision Nominal value and interest Transaction costs Placement premium or discount

106 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R01 Minimum Catalog Report A-0112 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept
National currency, UMA and UDIS valued
Foreign currency valued

Conversion by issuer entity's decision
Nominal value and interest
Transaction costs
Placement premium or discount
Non-convertible
Nominal value and interest
Transaction costs
Placement premium or discount
Contributions for future capital increases pending formalization by its shareholders' assembly

Others
Obligations associated with the removal of components of properties, furniture and equipment Income tax liability Taxes incurred Income taxes (provision) Income taxes (adjustment for definitive tax) Deferred taxes Temporary differences Employee benefits liability Direct short-term benefits Direct long-term benefits Post-employment benefits Pensions Seniority premium Other post-employment benefits Termination benefits Termination benefits for reasons other than restructuring Termination benefits due to restructuring Employee profit sharing incurred Deferred employee profit sharing Deferred credits and advance collections Deferred credits Other income to apply Other deferred credits Advance collections Interest collected in advance Commissions collected in advance Advance collections of goods promised for sale or with reservation of ownership Other advance collections ACCOUNTS EQUITY Contributed capital Social capital Unpaid social capital Increase by updating paid social capital (1) Contributions for future capital increases formalized by its shareholders' assembly Increase by updating contributions for future capital increases formalized by its shareholders' assembly (1)

Premium on share sale
Increase by updating premium on share sale (1) Financial instruments qualifying as capital Increase by updating financial instruments qualifying as capital (1) Earned capital Capital reserves Legal reserve Other reserves Increase by updating capital reserves (1) Accumulated results Result from prior periods Result to apply Result from accounting changes and error corrections Increase by updating result from prior periods (1)

Tuesday, September 9, 2025 OFFICIAL GAZETTE 107 Collective Financing Institutions Series R01 Minimum Catalog Report A-0112 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept
National currency, UMA and UDIS valued
Foreign currency valued

Other comprehensive income
Valuation of negotiable financial instruments
Valuation
Effect of income taxes and deferred PTU
Estimate for non-recoverable income taxes and deferred PTU Increase by updating valuation of negotiable financial instruments (1) Valuation of financial instruments to collect and sell Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase by updating valuation of financial instruments to collect and sell (1) Valuation of financial instruments for cash flow hedging Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase by updating valuation of financial instruments for cash flow hedging (1)

Valuation of other hedging financial instruments Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase by updating valuation of other hedging financial instruments (1) Income and expenses related to assets held for disposal Result Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase by updating income and expenses related to assets held for disposal (1)

Remeasurement of defined employee benefits
Actuarial results in obligations
Valuation
Effect of income taxes and deferred PTU
Estimate for non-recoverable income taxes and deferred PTU Result in the return of plan assets Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase by updating remeasurement of defined employee benefits (1) Accumulated effect from conversion Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase by updating accumulated effect from conversion (1) Participation in OCI of other entities Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase by updating participation in OCI of other entities (1) INCOME STATEMENT Commissions collected Account opening commission Borne by applicant Borne by investor Administration commission Borne by applicant Borne by investor Custody commission Borne by applicant Borne by investor Financial instrument sales and purchases Virtual asset sales and purchases Other commissions collected Increase by updating commissions collected (1)

108 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R01 Minimum Catalog Report A-0112 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept
National currency, UMA and UDIS valorized
Foreign currency valorized
Commissions paid
Loans received
Debt placement
Virtual asset purchase and sale
Fund transfer
Other commissions paid
Increase due to update of commissions paid (1) Interest income Interest on cash and cash equivalents Banks Own funds Customer funds Highly liquid financial instruments Restricted or pledged cash and cash equivalents Interest and yields in favor from margin accounts Cash Financial instruments Other assets Interest and yields in favor from investments in financial instruments For negotiable financial instruments For financial instruments to collect and sell For financial instruments to collect principal and interest (bonds) Interest and yields in favor from OTC operations collateral Cash Financial instruments Other assets Interest and yields in favor from repo operations Income from negotiable financial instrument derivatives Income from hedging operations Premiums for debt placement Stock liabilities Financial instruments qualifying as liabilities Dividends from instruments qualifying as equity financial instruments Gain from revaluation Gain from revaluation changes Revaluation of indexed instruments Revaluation of UDIS items Revaluation of UMA items Increase due to update of interest income (1) Interest expenses Interest, transaction costs and discounts associated with financial instruments that qualify as liabilities

Subordinated obligations
Mandatory conversion
Holder's decision conversion
Issuer's decision conversion
Non-convertible
Other issued securities
Interest on bank loans and from other organizations Interest and yields in charge from OTC operations collateral Premiums paid for early redemption of financial instruments qualifying as liabilities Expenses from negotiable financial instrument derivatives Expenses from hedging operations Loss from revaluation Loss from revaluation changes Revaluation of indexed instruments Revaluation of UDIS items Revaluation of UMA items Interest on lease liabilities Increase due to update of interest expenses (1)

Tuesday, September 9, 2025 OFFICIAL GAZETTE 109 Collective Financing Institutions Series R01 Minimum Catalog Report A-0112 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valorized in pesos Figures in pesos

Concept
National currency, UMA and UDIS valorized
Foreign currency valorized
Net monetary position result (financial margin) (1) Net monetary position result from positions generating financial margin (debit balance)

Net monetary position result from positions generating financial margin (credit balance)

Increase due to update of net monetary position result (financial margin) (1) Intermediation result Fair value valuation result of financial instruments Negotiable financial instruments Derivative financial instruments for trading purposes Valuation Credit risk adjustment Derivative financial instruments for hedging purposes Valuation Credit risk adjustment Valuation of the hedged item Sold collateral Expected credit loss estimate for investments in financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (bonds) Foreign currency valuation result Virtual asset valuation result Result from sale and purchase of financial instruments and derivative financial instruments Negotiable financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (bonds) Derivative financial instruments for trading purposes Derivative financial instruments for hedging purposes Result from sale and purchase of virtual assets Result from sale and purchase of foreign currencies Result from sale and purchase of received collateral Transaction costs For sale and purchase of negotiable financial instruments For sale and purchase of derivative financial instruments For virtual assets Other financial results Increase due to update of intermediation result (1) Other operating income (expenses) Costs and expenses incurred in collection management Commissions in collection management Recoveries Taxes Excess in benefits to receive in securitization operations Other recoveries Charges to the expected credit loss estimate Losses Labor relations and job security Fraud Natural disasters and other events Business incidents and system failures Other losses Donations Loss in custody and administration of assets Loss from impairment or effect of reversal of impairment of other long-term assets held for sale

Interest in charge for financing for asset acquisition Result on sale of properties, furniture and equipment Cancellation of other liability accounts Interest in favor from loans to officials and employees Rental income Result from valuation of benefits to receive in securitization operations Result from valuation of the asset for administration of transferred financial assets Result from valuation of the liability for administration of transferred financial assets Result in benefits to receive in securitization operations

110 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R01 Minimum Catalog Report A-0112 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valorized in pesos Figures in pesos

Concept
National currency, UMA and UDIS valorized
Foreign currency valorized
Other items of operating income (expenses)
Net monetary position result originated by items not related to the financial margin (1) Result from revaluation of items not related to the financial margin Increase due to update of other operating income (expenses) (1) Administration and promotion expenses Short-term direct benefits Workers' participation in profits Workers' participation in profits accrued Other short-term direct benefits Net cost of the period derived from long-term employee benefits Long-term direct benefits Deferred workers' participation in profits Estimate for non-recoverable deferred PTU Post-employment benefits Pensions Seniority premium Other post-employment benefits Termination benefits Termination benefits for reasons other than restructuring Termination benefits due to restructuring Fees Rents Insurance and sureties Promotion and advertising expenses Taxes and various duties Non-deductible expenses Technology expenses Depreciations Of the period For assets by rights of use of properties, furniture and equipment Amortizations Of the period For assets by rights of use of intangible assets Loss from impairment or effect of reversal of impairment of real estate and other assets in use

CNBV inspection and surveillance fees
Maintenance expenses
Other administration and promotion expenses
Increase due to update of administration and promotion expenses (1) Participation in the net result of other entities Result of the exercise of non-consolidated subsidiaries, associates and joint ventures In non-consolidated subsidiaries Belonging to the financial sector Not belonging to the financial sector In associates Belonging to the financial sector Not belonging to the financial sector In joint ventures Belonging to the financial sector Not belonging to the financial sector Dividends from permanent investments Valuation of permanent investments available for sale Adjustments associated with other permanent investments Impairment or effect of reversal of impairment of permanent investments Increase due to update of participation in the net result of other entities (1) Income taxes Accrued income taxes Deferred income taxes Temporary differences Tax losses Tax credits Estimate for non-recoverable income taxes Temporary differences Tax losses Tax credits Increase due to update of income taxes (1)

Tuesday, September 9, 2025 OFFICIAL GAZETTE 111 Collective Financing Institutions Series R01 Minimum Catalog Report A-0112 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valorized in pesos Figures in pesos

Concept
National currency, UMA and UDIS valorized
Foreign currency valorized
Discontinued operations
Discontinued operations
Increase due to update of discontinued operations (1) Other comprehensive income Valuation of negotiable financial instruments Period effect Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase due to update of valuation of negotiable financial instruments (1) Valuation of financial instruments to collect and sell Period effect Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase due to update of valuation of financial instruments to collect and sell (1) Valuation of cash flow hedging financial instruments Period effect Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase due to update of valuation of cash flow hedging financial instruments (1)

Valuation of other hedging financial instruments Period effect Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase due to update of valuation of other hedging financial instruments (1) Income and expenses related to assets held for disposal Period effect Result Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase due to update of Income and expenses related to assets held for disposal (1)

Remeasurement of defined employee benefits
Period effect
Valuation
Effect of income taxes and deferred PTU
Estimate for non-recoverable income taxes and deferred PTU Increase due to update of remeasurement of defined employee benefits (1) Accumulated effect from conversion Period effect Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase due to update of accumulated effect from conversion (1) Participation in OCI of other entities Period effect Valuation Effect of income taxes and deferred PTU Estimate for non-recoverable income taxes and deferred PTU Increase due to update of participation in OCI of other entities (1) Collective Financing Institutions

112 OFFICIAL GAZETTE Tuesday, September 9, 2025 SERIES R10 RECLASSIFICATIONS This series is integrated by two (2) reports, whose frequency of preparation and presentation must be monthly. REPORTS A-10112 Reclassifications in the statement of financial position In this report, balances at the end of the period for the concepts of the regulatory report A-0112 Minimum Catalog are requested, as well as the respective movements by presentation and compensations according to accounting criteria carried out for the purpose of presentation of the items in the statement of financial position of the Collective Financing Institution without consolidation. A-10122 Reclassifications in the statement of comprehensive income In this report, balances at the end of the period for the concepts of the regulatory report A-0112 Minimum Catalog are requested, as well as the respective movements by presentation and compensations according to accounting criteria carried out for the purpose of presentation of the items in the statement of comprehensive income of the Collective Financing Institution without consolidation. To fill out reports A-10112 and A-10122, the following aspects must be taken into consideration:
The data referring to balances and amounts must be presented in national currency, foreign currency, UMA and UDIS valorized in pesos and foreign currency valorized in pesos using the exchange rate indicated in the current accounting criteria. These amounts and balances must be presented in pesos, with four decimal places, without commas. For example: $20,585.7000 would be 20585.7000. CAPTURE FORMAT Collective Financing Institutions will carry out the submission of information related to the reports A-10112 Reclassifications in statement of financial position and A-10122 Reclassifications in the statement of comprehensive income, described above, by using the following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD START
PERIOD END
INSTITUTION KEY
REPORT
SECTION FINANCIAL
INFORMATION
CONCEPT
BALANCE TYPE
MOVEMENT TYPE
DATA
Collective Financing Institutions will report the information indicated in this series, which must comply with the validations and quality standards indicated by the National Banking and Securities Commission (Commission), adjusting to the characteristics and specifications. The information must be sent only once and will be received assuming it meets all characteristics and specifications, in view of which it cannot be modified and must present consistency with the different reports in which the same information is included with a different level of integration, therefore, if it does not meet the required quality and characteristics or has been presented incompletely, the obligation of its presentation will be considered unfulfilled and, consequently, the corresponding sanctions will be imposed in accordance with the legal provisions that are applicable.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 113 Collective Financing Institutions Series R10 Reclassifications Report A-10112 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA and UDIS valorized in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting criteria Compensations according to accounting criteria Unconsolidated statement of financial position (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) OFF-BALANCE SHEET ACCOUNTS Operations on behalf of clients Clients current accounts Applicants' deposits Debt Capital Co-ownership or royalties Investors' deposits Other current accounts Custody operations Client virtual assets Client financial instruments received in custody Other custody operations Administration operations Client virtual assets Client financial instruments received in administration Debt Capital Co-ownership or royalties Collateral received as guarantee on behalf of applicants Collateral delivered as guarantee on behalf of clients In derivative financial instruments Government debt Bank debt Other debt securities Equity financial instruments Other Other collateral delivered as guarantee for other operations on behalf of clients Financial instrument purchase operations Derivatives Client futures and forward contracts (notional amount) Options Swaps Client derivative financial instrument packages Other Client financial instrument sale operations Derivatives Client futures and forward contracts (notional amount) Options

114 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R10 Reclassifications Report A-10112 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA and UDIS valorized in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting criteria Compensations according to accounting criteria Unconsolidated statement of financial position (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Swaps Client derivative financial instrument packages Other Mandated assets Other administration operations Operations on own account Contingent assets and liabilities Collateral received by the entity Cash administered in trust Government debt Bank debt Other debt securities Equity financial instruments Other Collateral received and sold or pledged by the entity Government debt Bank debt Other debt securities Equity financial instruments Other Other registration accounts ASSET Cash and cash equivalents Cash Banks Deposits in financial entities Currencies to deliver Immediate collection documents Highly liquid financial instruments Restricted or pledged cash and cash equivalents Currencies to receive Cash administered in trust Other Other Margin accounts (derivative financial instruments) Cash Investments in financial instruments Other assets

Tuesday, September 9, 2025 OFFICIAL GAZETTE 115 Collective Financing Institutions Series R10 Reclassifications Report A-10112 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA and UDIS valorized in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting criteria Compensations according to accounting criteria Unconsolidated statement of financial position (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Investments in financial instruments Negotiable financial instruments Unrestricted negotiable financial instruments Government debt In position To deliver Bank debt In position To deliver Other debt securities In position To deliver Equity financial instruments In position To deliver Restricted or pledged negotiable financial instruments Government debt In position To receive Bank debt In position To receive Other debt securities In position To receive Equity financial instruments In position To receive Financial instruments to collect and sell Financial instruments to collect and sell unrestricted Government debt In position To deliver Bank debt In position To deliver Other debt securities In position To deliver

116 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R10 Reclassifications Report A-10112 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA and UDIS valorized in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting criteria Compensations according to accounting criteria Unconsolidated statement of financial position (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Restricted or pledged financial instruments to collect and sell Government debt In position To receive Bank debt In position To receive Other debt securities In position To receive Financial instruments to collect principal and interest (bonds)(net) Financial instruments to collect principal and interest (bonds) Unrestricted financial instruments to collect principal and interest Government debt In position To deliver Bank debt In position To deliver Other debt securities In position To deliver Restricted or pledged financial instruments to collect principal and interest Government debt In position To receive Bank debt In position To receive Other debt securities In position To receive Expected credit loss estimate for investments in financial instruments to collect principal and interest (bonds) Unrestricted financial instruments to collect principal and interest Government debt In position To deliver

Tuesday, September 9, 2025 OFFICIAL GAZETTE 117 Collective Financing Institutions Series R10 Reclassifications Report A-10112 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA and UDIS valorized in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting criteria Compensations according to accounting criteria Unconsolidated statement of financial position (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Bank debt In position To deliver Other debt securities In position To deliver Restricted or pledged financial instruments to collect principal and interest Government debt In position To receive Bank debt In position To receive Other debt securities In position To receive Repo debtors Derivative financial instruments For trading purposes Futures to receive Forwards to receive Valuation Credit risk adjustment Options Valuation Credit risk adjustment Swaps Valuation Credit risk adjustment Structured operations Valuation Credit risk adjustment Derivative financial instrument packages Valuation Credit risk adjustment Counterparty credit risk adjustment For hedging purposes Futures to receive Valuation Valuation of the hedged item

118 DIARIO OFICIAL Tuesday, September 9, 2025
Collective Financing Institutions
Series R10 Reclassifications
Report A-10112 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting standards Compensations according to accounting standards Unconsolidated statement of financial position (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Forward contracts to receive Valuation Valuation of the covered item Credit risk adjustment Options Valuation Valuation of the covered item Credit risk adjustment Swaps Valuation Valuation of the covered item Credit risk adjustment Structured operations Valuation Valuation of the covered item Credit risk adjustment Bundles of financial derivative instruments Valuation Valuation of the covered item Credit risk adjustment Credit risk adjustment by counterparty Valuation adjustments for financial asset hedging Virtual assets Restricted virtual assets Unrestricted virtual assets Benefits to receive in securitization operations Benefits on the residual in securitization operations Asset for administration of transferred financial assets Accounts receivable Debtors from settlement of operations Foreign exchange sales and purchases Investments in financial instruments Repurchase agreements (Reportos) Financial derivative instruments From issuance of securities Virtual assets

Tuesday, September 9, 2025 DIARIO OFICIAL 119 Collective Financing Institutions Series R10 Reclassifications Report A-10112 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting standards Compensations according to accounting standards Unconsolidated statement of financial position (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Debtors from margin accounts Debtors from cash collateral granted Operations with financial instruments Operations not carried out in recognized markets (OTC) Other debtors Premiums, commissions and rights to receive Customers Loans and other debts from staff Overdue debts Other debtors Taxes to recover Dividends to receive from equity financial instruments Conditional accounts receivable Other accounts receivable Expected credit loss estimation Other debtors Conditional accounts receivable Other accounts receivable Accounts receivable (net) Long-term assets held for sale or for distribution to owners Subsidiaries Belonging to the financial sector Not belonging to the financial sector Associates Belonging to the financial sector Not belonging to the financial sector Joint ventures Belonging to the financial sector Not belonging to the financial sector Other permanent investments Belonging to the financial sector Not belonging to the financial sector Others Belonging to the financial sector Not belonging to the financial sector Assets related to discontinued operations Advance payments and other assets Deferred charges Insurance to amortize Other deferred charges

120 DIARIO OFICIAL Tuesday, September 9, 2025
Collective Financing Institutions
Series R10 Reclassifications
Report A-10112 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting standards Compensations according to accounting standards Unconsolidated statement of financial position (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Advance payments Interest paid in advance Commissions paid in advance Advance or provisional tax payments Rent paid in advance Other advance payments Guarantee deposits Employee benefits assets Plan assets to cover employee benefits Direct long-term benefits Post-employment benefits Pensions Seniority premium Other post-employment benefits Deferred employee profit sharing (in favor) Estimation for non-recoverable deferred PTU Other short and long-term assets Properties, furniture and equipment Properties, furniture and equipment Land Buildings Buildings under construction Transport equipment Computing equipment Furniture Adaptations and improvements Other properties, furniture and equipment Revaluation of properties, furniture and equipment (1) Land Buildings Buildings under construction Transport equipment Computing equipment Furniture Adaptations and improvements Other revaluations of properties, furniture and equipment

Tuesday, September 9, 2025 DIARIO OFICIAL 121 Collective Financing Institutions Series R10 Reclassifications Report A-10112 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting standards Compensations according to accounting standards Unconsolidated statement of financial position (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Accumulated depreciation of properties, furniture and equipment Accumulated depreciation of properties, furniture and equipment Buildings Transport equipment Computing equipment Furniture Adaptations and improvements Other accumulated depreciation of properties, furniture and equipment Revaluation of accumulated depreciation of properties, furniture and equipment (1) Buildings Transport equipment Computing equipment Furniture Adaptations and improvements Other revaluations of accumulated depreciation of properties, furniture and equipment Properties, furniture and equipment (net) Assets for use rights of properties, furniture and equipment Land Buildings Transport equipment Computing equipment Furniture Other properties, furniture and equipment Depreciation of assets for use rights of properties, furniture and equipment Land Buildings Transport equipment Computing equipment Furniture Other properties, furniture and equipment Assets for use rights of properties, furniture and equipment (net) Permanent investments Subsidiaries Belonging to the financial sector Not belonging to the financial sector

122 DIARIO OFICIAL Tuesday, September 9, 2025
Collective Financing Institutions
Series R10 Reclassifications
Report A-10112 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting standards Compensations according to accounting standards Unconsolidated statement of financial position (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Joint ventures Belonging to the financial sector Not belonging to the financial sector Other permanent investments Belonging to the financial sector Not belonging to the financial sector Deferred income tax asset Deferred income taxes (in favor) Temporary differences Tax losses Tax credits Estimation for non-recoverable deferred income taxes Temporary differences Tax losses Tax credits Intangible assets Intangible assets Revaluation of intangible assets (1) Accumulated amortization of intangible assets Accumulated amortization of intangible assets Revaluation of accumulated amortization of intangible assets (1) Intangible assets (net) Assets for use rights of intangible assets Amortization of assets for use rights of intangible assets Assets for use rights of intangible assets (net) Goodwill Goodwill From subsidiaries From associates From joint ventures Revaluation of goodwill (1) From subsidiaries From associates From joint ventures LIABILITY Securities liabilities Securities certificates Nominal value and interest Transaction costs Placement premium or discount

Tuesday, September 9, 2025 DIARIO OFICIAL 123 Collective Financing Institutions Series R10 Reclassifications Report A-10112 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting standards Compensations according to accounting standards Unconsolidated statement of financial position (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Other Nominal value and interest Transaction costs Placement premium or discount Bank loans and from other organizations Short-term Loans from multiple banking institutions Loans from foreign banks Loans from development banking institutions Loans from other organizations Long-term Loans from multiple banking institutions Loans from foreign banks Loans from development banking institutions Loans from other organizations Obligation to return customer deposits invested in repurchase agreements Collateral sold or given as guarantee Repurchase agreements (Reportos) Obligation of the reporting party to return collateral to the reported party Collateral sold Government debt Bank debt Other debt securities Collateral given as guarantee Financial derivative instruments Collateral sold Government debt Bank debt Other debt securities Equity financial instruments Other Other collateral sold Financial derivative instruments For trading purposes Futures to deliver Forward contracts to deliver Valuation Credit risk adjustment

124 DIARIO OFICIAL Tuesday, September 9, 2025
Collective Financing Institutions
Series R10 Reclassifications
Report A-10112 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting standards Compensations according to accounting standards Unconsolidated statement of financial position (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Options Valuation Credit risk adjustment Swaps Valuation Credit risk adjustment Structured operations Valuation Credit risk adjustment Bundles of financial derivative instruments Valuation Credit risk adjustment Credit risk adjustment by counterparty For hedging purposes Futures to deliver Valuation Valuation of the covered item Forward contracts to deliver Valuation Valuation of the covered item Credit risk adjustment Options Valuation Valuation of the covered item Credit risk adjustment Swaps Valuation Valuation of the covered item Credit risk adjustment Structured operations Valuation Valuation of the covered item Credit risk adjustment Bundles of financial derivative instruments Valuation Valuation of the covered position Credit risk adjustment Credit risk adjustment by counterparty

Tuesday, September 9, 2025 DIARIO OFICIAL 125 Collective Financing Institutions Series R10 Reclassifications Report A-10112 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting standards Compensations according to accounting standards Unconsolidated statement of financial position (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Valuation adjustments for financial liability hedging Liabilities in securitization operations Liability for administration of transferred financial assets Lease liabilities Other accounts payable Creditors from settlement of operations Foreign exchange sales and purchases Investments in financial instruments Repurchase agreements (Reportos) Financial derivative instruments Virtual assets Creditors from margin accounts Creditors from cash collateral received Operations with financial instruments Operations not carried out in recognized markets (OTC) Other Contributions to pay Value added tax Other taxes and duties to pay Taxes and social security contributions withheld to remit Other creditors and other accounts payable Commissions to pay on ongoing operations Creditors for acquisition of assets Dividends to pay Creditors for maintenance services Provisions for various obligations Fees and rents Promotion and advertising expenses Technology expenses Other provisions Other diverse creditors Liabilities related to groups of assets held for sale Liabilities related to discontinued operations Financial instruments qualifying as liabilities Subordinated obligations in circulation Mandatory conversion Nominal value and interest Transaction costs Placement premium or discount

126 DIARIO OFICIAL Tuesday, September 9, 2025
Collective Financing Institutions
Series R10 Reclassifications
Report A-10112 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting standards Compensations according to accounting standards Unconsolidated statement of financial position (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Conversion by decision of the holder Nominal value and interest Transaction costs Placement premium or discount Conversion by decision of the issuing entity Nominal value and interest Transaction costs Placement premium or discount Non-convertible Nominal value and interest Transaction costs Placement premium or discount Contributions for future capital increases pending formalization by its shareholders' assembly Other Obligations associated with the removal of components of properties, furniture and equipment Income tax liability Taxes incurred Income taxes (provision) Income taxes (definitive tax adjustment) Deferred taxes Temporary differences Employee benefits liability Short-term direct benefits Long-term direct benefits Post-employment benefits Pensions Seniority premium Other post-employment benefits Termination benefits Termination benefits for reasons other than restructuring Termination benefits due to restructuring Employee profit sharing incurred Deferred employee profit sharing Deferred credits and advance collections Deferred credits Other income to apply Other deferred credits

Tuesday, September 9, 2025 DIARIO OFICIAL 127 Collective Financing Institutions Series R10 Reclassifications Report A-10112 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting standards Compensations according to accounting standards Unconsolidated statement of financial position (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Advance collections Interest collected in advance Commissions collected in advance Advance collections of goods promised for sale or with reservation of ownership Other advance collections OWN EQUITY Contributed capital Social capital Unpaid social capital Increase by updating paid social capital (1) Contributions for future capital increases formalized by its shareholders' assembly Increase by updating contributions for future capital increases formalized by its shareholders' assembly (1) Premium on sale of shares Increase by updating premium on sale of shares (1) Financial instruments qualifying as capital Increase by updating financial instruments qualifying as capital (1) Retained earnings Capital reserves Legal reserve Other reserves Increase by updating capital reserves (1) Accumulated results Result from previous periods Result to apply Result from accounting changes and error corrections Increase by updating result from previous periods (1) et income Other comprehensive income Valuation of trading financial instruments Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable deferred income taxes and PTU Increase by updating valuation of trading financial instruments (1) Valuation of financial instruments to collect and sell Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable deferred income taxes and PTU

128 DIARIO OFICIAL Tuesday, September 9, 2025
Collective Financing Institutions
Series R10 Reclassifications
Report A-10112 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting standards Compensations according to accounting standards Unconsolidated statement of financial position (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Increase by updating valuation of financial instruments to collect and sell (1) Valuation of financial instruments for cash flow hedging Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable deferred income taxes and PTU Increase by updating valuation of financial instruments for cash flow hedging (1) Valuation of other hedging financial instruments Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable deferred income taxes and PTU Increase by updating valuation of other hedging financial instruments (1) Income and expenses related to assets held for disposal Result Effect of income taxes and deferred PTU Estimation for non-recoverable deferred income taxes and PTU Increase by updating income and expenses related to assets held for disposal (1) Remediation of defined benefits to employees Actuarial results in obligations Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable deferred income taxes and PTU Result in the return of plan assets Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable deferred income taxes and PTU Increase by updating remediation of defined benefits to employees (1) Accumulated effect by conversion Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable deferred income taxes and PTU Increase by updating accumulated effect by conversion (1) Participation in OCI of other entities Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable deferred income taxes and PTU Increase by updating participation in OCI of other entities (1) Collective Financing Institutions (1) These concepts will be applicable under an inflationary economic environment based on what is established in Financial Information Standard B-10 “Effects of Inflation”, issued by the Mexican Council of Financial Information and Sustainability Standards, A.C.

The sum of movements and compensations must respect the nature of the account.

Tuesday, September 9, 2025 DIARIO OFICIAL 129 Collective Financing Institutions Series R10 Reclassifications Report A-10122 Reclassifications in the statement of comprehensive income Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting standards Compensations according to accounting standards Unconsolidated statement of comprehensive income (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Commissions collected Commission for account opening On behalf of the applicant On behalf of the investor Commission for administration On behalf of the applicant On behalf of the investor Commission for custody On behalf of the applicant On behalf of the investor Sales and purchases of financial instruments Sales and purchases of virtual assets Other commissions collected Increase by updating commissions collected (1) Commissions paid Loans received Debt placement Sales and purchases of virtual assets Fund transfer Other commissions paid Increase by updating commissions paid (1) RESULT FROM SERVICES Interest income Interest on cash and cash equivalents Banks Own funds Customer funds High-liquidity financial instruments Restricted or pledged cash and cash equivalents Interest and returns from margin accounts Cash Financial instruments Other assets Interest and returns from investments in financial instruments From trading financial instruments From financial instruments to collect and sell From financial instruments to collect principal and interest (securities) Interest and returns from collateral in OTC operations Cash Financial instruments Other assets

130 DIARIO OFICIAL Tuesday, September 9, 2025
Collective Financing Institutions
Series R10 Reclassifications
Report A-10122 Reclassifications in the statement of comprehensive income Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Movements by presentation according to accounting criteria	Compensations according to accounting criteria	Unconsolidated statement of comprehensive income
	(i)	(ii)	(A)
	Debit	Credit	Debit	Credit	MN, UMA and UDIS	Foreign Currency (ME)	Total (B)* = (A) + (i) + (ii)
Interest and yields in favor in repo operations
Income from financial instruments derived from trading
Income from hedging operations
Premiums for debt placement
Stock liabilities
Financial instruments qualifying as liabilities
Dividends from instruments qualifying as equity financial instruments
Gain on valuation
Gain on valuation changes
Valuation of indexed instruments
Valuation of UDIS items
Valuation of UMA items
Increase by updating interest income (1)
Interest expenses
Interest, transaction costs and discounts associated with financial instruments qualifying as liabilities
Subordinated obligations
Mandatory conversion
Conversion by holder's decision
Conversion by issuer's decision
Non-convertible
Other issued titles
Interest on bank and other organism loans
Interest and yields associated with collateral in OTC operations
Premiums paid for early redemption of financial instruments qualifying as liabilities
Expenses from financial instruments derived from trading
Expenses from hedging operations
Loss on valuation
Loss on valuation changes
Valuation of indexed instruments
Valuation of UDIS items
Valuation of UM items
Interest on lease liabilities
Increase by updating interest expenses (1)
Net monetary position result (financial margin) (1)
Net monetary position result from positions generating financial margin (debit balance)
Net monetary position result from positions generating financial margin (credit balance)
Increase by updating net monetary position result (financial margin) (1)

Tuesday, September 9, 2025 DIARIO OFICIAL 131 Collective Financing Institutions Series R10 Reclassifications Report A-10122 Reclassifications in the statement of comprehensive income Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Movements by presentation according to accounting criteria	Compensations according to accounting criteria	Unconsolidated statement of comprehensive income
	(i)	(ii)	(A)
	Debit	Credit	Debit	Credit	MN, UMA and UDIS	Foreign Currency (ME)	Total (B)* = (A) + (i) + (ii)
FINANCIAL MARGIN
Intermediation result
Valuation result of financial instruments at fair value
Negotiable financial instruments
Financial derivatives for trading purposes
Valuation
Credit risk adjustment
Financial derivatives for hedging purposes
Valuation
Credit risk adjustment
Valuation of the hedged item
Sold collateral
Estimation of expected credit losses for investments in financial instruments
Financial instruments to collect and sell
Financial instruments to collect principal and interest (values)
Valuation result of foreign exchange
Valuation result of virtual assets
Result from sale and purchase of financial instruments and financial derivatives
Negotiable financial instruments
Financial instruments to collect and sell
Financial instruments to collect principal and interest (values)
Financial derivatives for trading purposes
Financial derivatives for hedging purposes
Result from sale and purchase of virtual assets
Result from sale and purchase of foreign exchange
Result from sale and purchase of received collateral
Transaction costs
By sale and purchase of negotiable financial instruments
By sale and purchase of financial derivatives
By virtual assets
Other financial results
Increase by updating intermediation result (1)
Other operating income (expenses)
Costs and expenses incurred in collection management
Commissions in collection management
Recoveries
Taxes
Excess in benefits to receive in securitization operations
Other recoveries

132 DIARIO OFICIAL Tuesday, September 9, 2025
Collective Financing Institutions
Series R10 Reclassifications
Report A-10122 Reclassifications in the statement of comprehensive income Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Movements by presentation according to accounting criteria	Compensations according to accounting criteria	Unconsolidated statement of comprehensive income
	(i)	(ii)	(A)
	Debit	Credit	Debit	Credit	MN, UMA and UDIS	Foreign Currency (ME)	Total (B)* = (A) + (i) + (ii)
Affectations to the estimation of expected credit losses
Write-offs
Labor relations and job security
Fraud
Natural disasters and other events
Business incidents and system failures
Other write-offs
Donations
Loss in custody and administration of assets
Loss on impairment or effect of reversal of impairment of other long-term assets held for sale
Interest on financing for asset acquisition
Result on sale of properties, furniture and equipment
Cancellation of other liability accounts
Interest in favor from loans to officials and employees
Rental income
Result on valuation of benefits to receive in securitization operations
Result on valuation of asset by administration of transferred financial assets
Result on valuation of liability by administration of transferred financial assets
Result in benefits to receive in securitization operations
Other items of operating income (expenses)
Net monetary position result originated by items not related to financial margin (1)
Valuation result of items not related to financial margin
Increase by updating other operating income (expenses) (1)
Administration and promotion expenses
Short-term direct benefits
Workers' participation in profits
Workers' participation in profits accrued
Other short-term direct benefits
Net cost of the period derived from long-term employee benefits
Long-term direct benefits
Deferred workers' participation in profits
Estimation for non-recoverable deferred PTU
Post-employment benefits
Pensions
Seniority premium
Other post-employment benefits

Tuesday, September 9, 2025 DIARIO OFICIAL 133 Collective Financing Institutions Series R10 Reclassifications Report A-10122 Reclassifications in the statement of comprehensive income Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Movements by presentation according to accounting criteria	Compensations according to accounting criteria	Unconsolidated statement of comprehensive income
	(i)	(ii)	(A)
	Debit	Credit	Debit	Credit	MN, UMA and UDIS	Foreign Currency (ME)	Total (B)* = (A) + (i) + (ii)
Termination benefits
Termination benefits for reasons other than restructuring
Termination benefits due to restructuring
Fees
Rents
Insurance and bonds
Promotion and advertising expenses
Taxes and various duties
Non-deductible expenses
Technology expenses
Depreciations
Of the period
By assets by rights of use of properties, furniture and equipment
Amortizations
Of the period
By assets by rights of use of intangible assets
Loss on impairment or effect of reversal of impairment of real estate and other assets in use
Inspection and surveillance fees CNBV
Maintenance expenses
Other administration and promotion expenses
Increase by updating administration and promotion expenses (1)
OPERATING RESULT
Participation in the net result of other entities
Result of the period of unconsolidated subsidiaries, associates and joint ventures
In unconsolidated subsidiaries
Belonging to the financial sector
Not belonging to the financial sector
In associates
Belonging to the financial sector
Not belonging to the financial sector
In joint ventures
Belonging to the financial sector
Not belonging to the financial sector
Dividends from permanent investments
Valuation of available-for-sale permanent investments
Adjustments associated with other permanent investments
Impairment or effect of reversal of impairment of permanent investments
Increase by updating participation in the net result of other entities (1)

134 DIARIO OFICIAL Tuesday, September 9, 2025
Collective Financing Institutions
Series R10 Reclassifications
Report A-10122 Reclassifications in the statement of comprehensive income Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Movements by presentation according to accounting criteria	Compensations according to accounting criteria	Unconsolidated statement of comprehensive income
	(i)	(ii)	(A)
	Debit	Credit	Debit	Credit	MN, UMA and UDIS	Foreign Currency (ME)	Total (B)* = (A) + (i) + (ii)
RESULT BEFORE TAXES ON INCOME
Taxes on income
Taxes on income accrued
Deferred taxes on income
Temporary differences
Tax losses
Tax credits
Estimation for non-recoverable taxes on income
Temporary differences
Tax losses
Tax credits
Increase by updating taxes on income (1)
RESULT OF CONTINUING OPERATIONS
Discontinued operations
Discontinued operations
Increase by updating discontinued operations (1)
NET RESULT
Other comprehensive income
Valuation of negotiable financial instruments
Period effect
Valuation
Effect of taxes on income and deferred PTU
Estimation for non-recoverable taxes on income and deferred PTU
Increase by updating the valuation of negotiable financial instruments (1)
Valuation of financial instruments to collect and sell
Period effect
Valuation
Effect of taxes on income and deferred PTU
Estimation for non-recoverable taxes on income and deferred PTU
Increase by updating the valuation of financial instruments to collect and sell (1)
Valuation of financial instruments hedging cash flows
Period effect
Valuation
Effect of taxes on income and deferred PTU
Estimation for non-recoverable taxes on income and deferred PTU
Increase by updating the valuation of financial instruments hedging cash flows (1)

Tuesday, September 9, 2025 DIARIO OFICIAL 135 Collective Financing Institutions Series R10 Reclassifications Report A-10122 Reclassifications in the statement of comprehensive income Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Movements by presentation according to accounting criteria	Compensations according to accounting criteria	Unconsolidated statement of comprehensive income
	(i)	(ii)	(A)
	Debit	Credit	Debit	Credit	MN, UMA and UDIS	Foreign Currency (ME)	Total (B)* = (A) + (i) + (ii)
Valuation of other hedging financial instruments
Period effect
Valuation
Effect of taxes on income and deferred PTU
Estimation for non-recoverable taxes on income and deferred PTU
Increase by updating the valuation of other hedging financial instruments (1)
Income and expenses related to assets held for disposal
Period effect
Result
Effect of taxes on income and deferred PTU
Estimation for non-recoverable taxes on income and deferred PTU
Increase by updating Income and expenses related to assets held for disposal (1)
Remeasurement of defined benefits to employees
Period effect
Valuation
Effect of taxes on income and deferred PTU
Estimation for non-recoverable taxes on income and deferred PTU
Increase by updating the remeasurement of defined benefits to employees (1)
Cumulative effect by conversion
Period effect
Valuation
Effect of taxes on income and deferred PTU
Estimation for non-recoverable taxes on income and deferred PTU
Increase by updating the cumulative effect by conversion (1)
Participation in OCI of other entities
Period effect
Valuation
Effect of taxes on income and deferred PTU
Estimation for non-recoverable taxes on income and deferred PTU
Increase by updating the participation in OCI of other entities (1)
COMPREHENSIVE RESULT
BASIC EARNINGS PER ORDINARY SHARE (2)

Collective Financing Institutions
(1) These concepts will be applicable under an inflationary economic environment based on what is established in Financial Information Standard B-10 "Effects of Inflation", issued by the Mexican Council for Financial Information and Sustainability Standards, A.C. (2) Determined in accordance with what is stipulated by Bulletin B-14 "Earnings per share", issued by the Mexican Council for Financial Information and Sustainability Standards, A.C.

The sum of movements and compensations must respect the nature of the account.

136 DIARIO OFICIAL Tuesday, September 9, 2025
SERIES R12 CONSOLIDATION
This series is integrated by two (2) reports, whose frequency of preparation and presentation must be monthly. REPORTS A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries In this report, balances at the end of the period for the concepts of regulatory report A-10112 Reclassifications in the financial position statement are requested, as well as the financial position statement of its subsidiaries and the sum of the financial position statements of all subsidiaries. The sum of the financial position statement of the collective financing institution with its subsidiaries prior to eliminations is presented. The eliminations that must be made to consolidate the information of the institution and its subsidiaries are included, and finally the consolidated financial position statement of the institution. A-12202 Consolidation of the comprehensive income statement of the collective financing institution with its subsidiaries In this report, balances at the end of the period for the concepts of regulatory report A-10122 Reclassifications in the comprehensive income statement are requested, as well as the comprehensive income statement of its subsidiaries and the sum of the comprehensive income statements of all subsidiaries. The sum of the comprehensive income statement of the collective financing institution with its subsidiaries prior to eliminations is presented. The eliminations that must be made to consolidate the information of the institution and its subsidiaries are included, and finally the consolidated comprehensive income statement of the institution. For the filling of reports A-12192 and A-12202, the following aspects must be taken into consideration:
The data referring to balances and amounts must be presented in national currency, foreign currency, UMA and UDIS valued in pesos and foreign currency valued in pesos using the exchange rate indicated in the current accounting criteria. These amounts and balances must be presented in pesos, with four decimals, without commas. For example: $20,585.7000 would be 20585.7000. CAPTURE FORMAT Collective Financing Institutions will carry out the sending of the information related to reports A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries and A-12202 Consolidation of the comprehensive income statement of the collective financing institution with its subsidiaries, described above, by using the following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD START
PERIOD END
INSTITUTION KEY
REPORT
NUMBER OF SUBSIDIARIES
SECTION FINANCIAL INFORMATION
SUBSIDIARY KEY
CONCEPT
BALANCE TYPE
MOVEMENT TYPE
DATA
Collective Financing Institutions will report the information indicated in this series, which must comply with the validations and quality standards indicated by the National Banking and Securities Commission (Commission), adjusting to the characteristics and specifications. The information must be sent only once and will be received assuming it meets all characteristics and specifications, for which it cannot be modified and must present consistency with the various reports in which the same information is included with a different level of integration, therefore, if it does not meet the required quality and characteristics or has been presented incompletely, the obligation of its presentation will be considered unfulfilled, and consequently, the corresponding sanctions will be imposed in accordance with the applicable legal provisions.

Tuesday, September 9, 2025 DIARIO OFICIAL 137
Collective Financing Institutions
Series R12 Consolidation
Report A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Financial position statement of the collective financing institution	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Sum of the financial position statements of its subsidiaries	Sum of the financial position statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated financial position statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E
ACCOUNTS OFF-BALANCE SHEET
Operations on behalf of clients
Clients current accounts
Applicant deposits
Debt
Capital
Co-ownership or royalties
Investor deposits
Other current accounts
Custody operations
Client virtual assets
Client financial instruments received in custody
Other custody operations
Administration operations
Client virtual assets
Client financial instruments received in administration
Debt
Capital
Co-ownership or royalties
Collateral received as guarantee on behalf of applicants
Collateral delivered as guarantee on behalf of clients
In financial derivatives
Government debt
Bank debt
Other debt titles
Equity financial instruments
Other
Other collateral delivered as guarantee for other operations on behalf of clients
Financial instrument purchase operations
Derivatives
Of futures and forward contracts of clients (notional amount)
Of options
Of swaps
Of packages of client financial derivatives
Other

138 DIARIO OFICIAL Tuesday, September 9, 2025
Collective Financing Institutions
Series R12 Consolidation
Report A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Financial position statement of the collective financing institution	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Sum of the financial position statements of its subsidiaries	Sum of the financial position statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated financial position statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E
Financial instrument sale operations
Derivatives
Of futures and forward contracts of clients (notional amount)
Of options
Of swaps
Of packages of client financial derivatives
Other
Assets in mandate
Other administration operations
Operations on own account
Contingent assets and liabilities
Collateral received by the entity
Cash administered in trust
Government debt
Bank debt
Other debt titles
Equity financial instruments
Other
Collateral received and sold or delivered as guarantee by the entity
Government debt
Bank debt
Other debt titles
Equity financial instruments
Other
Other registration accounts
ASSET
Cash and cash equivalents
Cash
Banks
Deposits in financial entities
Foreign exchange to be delivered
Immediate collection documents
High liquidity financial instruments
Restricted or pledged cash and cash equivalents
Foreign exchange to be received
Cash administered in trust
Other
Other

Tuesday, September 9, 2025 OFFICIAL GAZETTE 139 Collective Financing Institutions Series R12 Consolidation Report A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Financial position statement of the collective financing institution	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Sum of the financial position statements of its subsidiaries	Sum of the financial position statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated financial position statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E

Margin accounts (derivative financial instruments) Cash Investments in financial instruments Other assets Investments in financial instruments Negotiable financial instruments Unrestricted negotiable financial instruments Government debt In position To be delivered Bank debt In position To be delivered Other debt securities In position To be delivered Equity financial instruments In position To be delivered Restricted or pledged negotiable financial instruments Government debt In position To be received Bank debt In position To be received Other debt securities In position To be received Equity financial instruments In position To be received Financial instruments to collect principal and interest (bonds) Financial instruments to collect principal and interest (bonds) without restriction Government debt In position To be delivered Bank debt In position To be delivered Other debt securities In position To be delivered

140 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R12 Consolidation Report A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Financial position statement of the collective financing institution	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Sum of the financial position statements of its subsidiaries	Sum of the financial position statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated financial position statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E

Bank debt
In position
To be delivered
Other debt securities
In position
To be delivered
Restricted or pledged financial instruments to collect principal and interest (bonds) Government debt In position To be received Bank debt In position To be received Other debt securities In position To be received

Tuesday, September 9, 2025 OFFICIAL GAZETTE 141 Collective Financing Institutions Series R12 Consolidation Report A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Financial position statement of the collective financing institution	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Sum of the financial position statements of its subsidiaries	Sum of the financial position statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated financial position statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E

Other debt securities
In position
To be received
Estimated expected credit losses for investments in financial instruments to collect principal and interest (bonds) Financial instruments to collect principal and interest without restriction Government debt In position To be delivered Bank debt In position To be delivered Other debt securities In position To be delivered Restricted or pledged financial instruments to collect principal and interest Government debt In position To be received Bank debt In position To be received Other debt securities In position To be received Repo debtors Derivative financial instruments For trading purposes Futures to receive Forward contracts to receive Valuation Credit risk adjustment Options Valuation Credit risk adjustment Swaps Valuation Credit risk adjustment

142 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R12 Consolidation Report A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Financial position statement of the collective financing institution	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Sum of the financial position statements of its subsidiaries	Sum of the financial position statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated financial position statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E

Structured operations
Valuation
Credit risk adjustment
Derivative financial instrument packages
Valuation
Credit risk adjustment
Counterparty credit risk adjustment
For hedging purposes
Futures to receive
Valuation
Valuation of the hedged item
Forward contracts to receive
Valuation
Valuation of the hedged item
Credit risk adjustment
Options
Valuation
Valuation of the hedged item
Credit risk adjustment
Swaps
Valuation
Valuation of the hedged item
Credit risk adjustment
Structured operations
Valuation
Valuation of the hedged item
Credit risk adjustment
Derivative financial instrument packages
Valuation
Valuation of the hedged item
Credit risk adjustment
Counterparty credit risk adjustment
Valuation adjustments for financial asset hedging Virtual assets Restricted virtual assets Unrestricted virtual assets

Tuesday, September 9, 2025 OFFICIAL GAZETTE 143 Collective Financing Institutions Series R12 Consolidation Report A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Financial position statement of the collective financing institution	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Sum of the financial position statements of its subsidiaries	Sum of the financial position statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated financial position statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E

Benefits to be received in securitization operations Benefits on the residual in securitization operations Asset for administration of transferred financial assets Accounts receivable Debtors for settlement of operations Foreign exchange sales Investments in financial instruments Repos Derivative financial instruments By issuance of securities Virtual assets Margin account debtors Debtors for cash collateral granted Operations with financial instruments Operations not carried out in recognized markets (OTC) Others Various debtors Premiums, commissions and rights to be received Customers Loans and other debts of personnel Overdue debts Other debtors Taxes to be recovered Dividends to be received from equity financial instruments Conditional accounts receivable Other accounts receivable Estimated expected credit losses Various debtors Conditional accounts receivable Other accounts receivable Accounts receivable (net) Long-term assets held for sale or for distribution to owners Subsidiaries Belonging to the financial sector Not belonging to the financial sector

144 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R12 Consolidation Report A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Financial position statement of the collective financing institution	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Sum of the financial position statements of its subsidiaries	Sum of the financial position statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated financial position statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E

Associates
Belonging to the financial sector
Not belonging to the financial sector
Joint ventures
Belonging to the financial sector
Not belonging to the financial sector
Other permanent investments
Belonging to the financial sector
Not belonging to the financial sector
Others
Belonging to the financial sector
Not belonging to the financial sector
Assets related to discontinued operations
Prepayments and other assets
Deferred charges
Insurance to amortize
Other deferred charges
Prepayments
Interest paid in advance
Commissions paid in advance
Advances or provisional payments of taxes
Rents paid in advance
Other prepayments
Security deposits
Employee benefits assets
Plan assets to cover employee benefits
Long-term direct benefits
Post-employment benefits
Pensions
Seniority premium
Other post-employment benefits
Deferred employee participation in profits (in favor) Estimated non-recoverable deferred PTU Other short and long-term assets Property, furniture and equipment Property, furniture and equipment Land Buildings Buildings under construction

Tuesday, September 9, 2025 OFFICIAL GAZETTE 145 Collective Financing Institutions Series R12 Consolidation Report A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Financial position statement of the collective financing institution	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Sum of the financial position statements of its subsidiaries	Sum of the financial position statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated financial position statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E

Transport equipment
Computer equipment
Furniture
Adaptations and improvements
Other property, furniture and equipment
Revaluation of property, furniture and equipment (1) Land Buildings Buildings under construction Transport equipment Computer equipment Furniture Adaptations and improvements Other revaluations of property, furniture and equipment Accumulated depreciation of property, furniture and equipment Accumulated depreciation of property, furniture and equipment Buildings Transport equipment Computer equipment Furniture Adaptations and improvements Other accumulated depreciations of property, furniture and equipment Revaluation of accumulated depreciation of property, furniture and equipment (1) Buildings Transport equipment Computer equipment Furniture Adaptations and improvements Other revaluations of accumulated depreciation of property, furniture and equipment Property, furniture and equipment (net) Right-of-use assets for property, furniture and equipment Land Buildings Transport equipment Computer equipment Furniture Other property, furniture and equipment

146 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R12 Consolidation Report A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Financial position statement of the collective financing institution	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Sum of the financial position statements of its subsidiaries	Sum of the financial position statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated financial position statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E

Depreciation of right-of-use assets for property, furniture and equipment Land Buildings Transport equipment Computer equipment Furniture Other property, furniture and equipment Right-of-use assets for property, furniture and equipment (net) Permanent investments Subsidiaries Belonging to the financial sector Not belonging to the financial sector Associates Belonging to the financial sector Not belonging to the financial sector Joint ventures Belonging to the financial sector Not belonging to the financial sector Other permanent investments Belonging to the financial sector Not belonging to the financial sector Deferred income tax asset Deferred income taxes (in favor) Temporary differences Tax losses Tax credits Estimated non-recoverable deferred income taxes Temporary differences Tax losses Tax credits Intangible assets Intangible assets Revaluation of intangible assets (1) Accumulated amortization of intangible assets Accumulated amortization of intangible assets Revaluation of accumulated amortization of intangible assets (1)

Tuesday, September 9, 2025 OFFICIAL GAZETTE 147 Collective Financing Institutions Series R12 Consolidation Report A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Financial position statement of the collective financing institution	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Sum of the financial position statements of its subsidiaries	Sum of the financial position statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated financial position statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E

Intangible assets (net)
Right-of-use assets for intangible assets
Amortization of right-of-use assets for intangible assets Right-of-use assets for intangible assets (net) Goodwill Goodwill From subsidiaries From associates From joint ventures Revaluation of goodwill (1) From subsidiaries From associates From joint ventures LIABILITY Stock exchange liabilities Exchange certificates Nominal value and interest Transaction costs Premium or discount for placement Others Nominal value and interest Transaction costs Premium or discount for placement Bank loans and from other organisms Short-term Loans from multiple banking institutions Loans from foreign banks Loans from development banking institutions Loans from other organisms Long-term Loans from multiple banking institutions Loans from foreign banks Loans from development banking institutions Loans from other organisms

148 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R12 Consolidation Report A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Financial position statement of the collective financing institution	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Sum of the financial position statements of its subsidiaries	Sum of the financial position statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated financial position statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E

Obligation to return client deposits invested in repos Collaterals sold or pledged Repos Obligation of the repo lender to return collateral to the repo borrower Sold collaterals Government debt Bank debt Other debt securities Pledged collaterals Derivative financial instruments Sold collaterals Government debt Bank debt Other debt securities Equity financial instruments Others Other sold collaterals Derivative financial instruments For trading purposes Futures to deliver Forward contracts to deliver Valuation Credit risk adjustment Options Valuation Credit risk adjustment Swaps Valuation Credit risk adjustment Structured operations Valuation Credit risk adjustment Derivative financial instrument packages Valuation Credit risk adjustment Counterparty credit risk adjustment

Tuesday, September 9, 2025 OFFICIAL GAZETTE 149 Collective Financing Institutions Series R12 Consolidation Report A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Financial position statement of the collective financing institution	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Sum of the financial position statements of its subsidiaries	Sum of the financial position statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated financial position statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E

For hedging purposes
Futures to deliver
Valuation
Valuation of the hedged item
Forward contracts to deliver
Valuation
Valuation of the hedged item
Credit risk adjustment
Options
Valuation
Valuation of the hedged item
Credit risk adjustment
Swaps
Valuation
Valuation of the hedged item
Credit risk adjustment
Structured operations
Valuation
Valuation of the hedged item
Credit risk adjustment
Derivative financial instrument packages
Valuation
Valuation of the hedged position
Credit risk adjustment
Counterparty credit risk adjustment
Valuation adjustments for financial liability hedging Obligations in securitization operations Liabilities for administration of transferred financial assets Lease liability Other accounts payable Creditors for settlement of operations Foreign exchange sales Investments in financial instruments Repos Derivative financial instruments Virtual assets Creditors for margin accounts

150 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R12 Consolidation Report A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Financial position statement of the collective financing institution	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Sum of the financial position statements of its subsidiaries	Sum of the financial position statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated financial position statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E

Receivables from collateral received in cash
Operations with financial instruments
Unexecuted operations in recognized markets (OTC) Others Contributions payable Value added tax Other taxes and duties payable Withheld income taxes and social security contributions payable Other creditors and other accounts payable Commissions payable on outstanding operations Creditors for acquisition of assets Dividends payable Service maintenance creditors Provisions for various obligations Fees and rents Promotion and advertising expenses Technology expenses Other provisions Other miscellaneous creditors Liabilities related to groups of assets held for sale Liabilities related to discontinued operations Financial instruments qualifying as liabilities Subordinated obligations in circulation Mandatory conversion Nominal value and interest Transaction costs Premium or discount on placement Conversion by holder's decision Nominal value and interest Transaction costs Premium or discount on placement Conversion by issuer's decision Nominal value and interest Transaction costs Premium or discount on placement Non-convertible Nominal value and interest Transaction costs Premium or discount on placement

Tuesday, September 9, 2025 OFFICIAL GAZETTE 151 Collective Financing Institutions Series R12 Consolidation Report A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Financial position statement of the collective financing institution	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Sum of the financial position statements of its subsidiaries	Sum of the financial position statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated financial position statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E

Contributions for future capital increases pending formalization by its shareholders' meeting Others Obligations associated with the removal of components of property, furniture and equipment Income tax liability Taxes incurred Income taxes (provision) Income taxes (adjustment for definitive tax) Deferred taxes Temporary differences Employee benefits liability Short-term direct benefits Long-term direct benefits Post-employment benefits Pensions Seniority premium Other post-employment benefits Termination benefits Termination benefits for reasons other than restructuring Termination benefits due to restructuring Workers' participation in profits incurred Deferred workers' participation in profits Deferred credits and advance collections Deferred credits Other income to be applied Other deferred credits Advance collections Interest collected in advance Commissions collected in advance Advance collections of goods promised for sale or with reservation of ownership Other advance collections EQUITY Controlling interest Contributed capital Social capital Unpaid social capital

152 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R12 Consolidation Report A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Financial position statement of the collective financing institution	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Sum of the financial position statements of its subsidiaries	Sum of the financial position statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated financial position statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E

Increase due to update of paid social capital (1) Contributions for future capital increases formalized by its shareholders' meeting Increase due to update of contributions for future capital increases formalized by its shareholders' meeting (1) Premium on sale of shares Increase due to update of premium on sale of shares (1) Financial instruments qualifying as capital Increase due to update of financial instruments qualifying as capital (1) Earned capital Capital reserves Legal reserve Other reserves Increase due to update of capital reserves (1) Accumulated results Results from previous periods Results to be applied Results from accounting changes and error corrections Increase due to update of results from previous periods (1) Net result Other comprehensive income Valuation of negotiable financial instruments Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase due to update of valuation of negotiable financial instruments (1) Valuation of financial instruments to collect and sell Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase due to update of valuation of financial instruments to collect and sell (1) Valuation of cash flow hedging financial instruments Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU

Tuesday, September 9, 2025 OFFICIAL GAZETTE 153 Collective Financing Institutions Series R12 Consolidation Report A-12192 Consolidation of the financial position statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Financial position statement of the collective financing institution	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Financial position statement of the subsidiary	Sum of the financial position statements of its subsidiaries	Sum of the financial position statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated financial position statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E

Increase due to update of valuation of cash flow hedging financial instruments (1) Valuation of other hedging financial instruments Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase due to update of valuation of other hedging financial instruments (1) Income and expenses related to assets held for disposal Result Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase due to update of income and expenses related to assets held for disposal (1) Remediation of defined employee benefits Actuarial results in obligations Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Result in the return of plan assets Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase due to update of remediation of defined employee benefits (1) Accumulated effect from conversion Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase due to update of accumulated effect from conversion (1) Participation in OCI of other entities Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase due to update of participation in OCI of other entities (1) Non-controlling interest Net result corresponding to non-controlling interest Other non-controlling interest Other comprehensive income corresponding to non-controlling interest

Collective Financing Institutions
(1) These concepts will be applicable under an inflationary economic environment based on what is established in Financial Information Standard B-10 "Effects of Inflation", issued by the Mexican Council for Financial Information and Sustainability Standards, A.C. *The sum of eliminations must respect the nature of the account.

154 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R12 Consolidation Report A-12202 Consolidation of the comprehensive income statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Comprehensive income statement of the collective financing institution	Comprehensive income statement of the subsidiary	Comprehensive income statement of the subsidiary	Comprehensive income statement of the subsidiary	Sum of the comprehensive income statements of its subsidiaries	Sum of the comprehensive income statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated comprehensive income statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E

Commissions collected
Account opening commission
Borne by the applicant
Borne by the investor
Administration commission
Borne by the applicant
Borne by the investor
Custody commission
Borne by the applicant
Borne by the investor
Sale and purchase of financial instruments
Sale and purchase of virtual assets
Other commissions collected
Increase due to update of commissions collected (1) Commissions paid Received loans Debt placement Sale and purchase of virtual assets Fund transfer Other commissions paid Increase due to update of commissions paid (1) RESULT FROM SERVICES Interest income Interest on cash and cash equivalents Banks Own resources Client resources High liquidity financial instruments Restricted or pledged cash and cash equivalents Interest and yields in favor from margin accounts Cash Financial instruments Other assets

Tuesday, September 9, 2025 OFFICIAL GAZETTE 155 Collective Financing Institutions Series R12 Consolidation Report A-12202 Consolidation of the comprehensive income statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the collective financing institution Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the collective financing institution and its subsidiaries Eliminations Consolidated comprehensive income statement of the collective financing institution with its subsidiaries Debit Credit F*=C+D-E F*=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E

Interest and yields in favor from investments in financial instruments From negotiable financial instruments From financial instruments to collect and sell From financial instruments to collect principal and interest (bonds) Interest and yields in favor from collateral in OTC operations Cash Financial instruments Other assets Interest and yields in favor from repo operations Income from negotiable derivative financial instruments Income from hedging operations Premiums on debt placement Stock exchange liabilities Financial instruments qualifying as liabilities Dividends from instruments qualifying as equity financial instruments Gain from revaluation Gain from revaluation changes Revaluation of indexed instruments Revaluation of UDIS items Revaluation of UMA items Increase due to update of interest income (1) Interest expenses Interest, transaction costs and discounts borne associated with financial instruments qualifying as liabilities Subordinated obligations Mandatory conversion Conversion by holder's decision Conversion by issuer's decision Non-convertible Other issued titles Interest on bank and other organism loans Interest and yields borne from collateral in OTC operations Premiums paid for early redemption of financial instruments qualifying as liabilities Expenses from negotiable derivative financial instruments Expenses from hedging operations Loss from revaluation Loss from revaluation changes Revaluation of indexed instruments Revaluation of UDIS items

156 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R12 Consolidation Report A-12202 Consolidation of the comprehensive income statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Comprehensive income statement of the collective financing institution	Comprehensive income statement of the subsidiary	Comprehensive income statement of the subsidiary	Comprehensive income statement of the subsidiary	Sum of the comprehensive income statements of its subsidiaries	Sum of the comprehensive income statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated comprehensive income statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E

Revaluation of UMA items
Interest on lease liabilities
Increase due to update of interest expenses (1) Net monetary position result (financial margin) (1) Net monetary position result from positions generating financial margin (debit balance) Net monetary position result from positions generating financial margin (credit balance) Increase due to update of net monetary position result (financial margin) (1) FINANCIAL MARGIN Result from intermediation Result from fair value valuation of financial instruments Negotiable financial instruments Derivative financial instruments for trading purposes Valuation Credit risk adjustment Derivative financial instruments for hedging purposes Valuation Credit risk adjustment Valuation of the hedged item Sold collateral Estimation of expected credit losses for investments in financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (bonds) Result from foreign currency valuation Result from virtual asset valuation Result from sale and purchase of financial instruments and derivative financial instruments Negotiable financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (bonds) Derivative financial instruments for trading purposes Derivative financial instruments for hedging purposes Result from sale and purchase of virtual assets Result from sale and purchase of foreign currencies

Tuesday, September 9, 2025 OFFICIAL GAZETTE 157 Collective Financing Institutions Series R12 Consolidation Report A-12202 Consolidation of the comprehensive income statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the collective financing institution Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the collective financing institution and its subsidiaries Eliminations Consolidated comprehensive income statement of the collective financing institution with its subsidiaries Debit Credit F*=C+D-E F*=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E

Result from sale and purchase of received collateral Transaction costs From sale and purchase of negotiable financial instruments From sale and purchase of derivative financial instruments From virtual assets Other financial results Increase due to update of result from intermediation (1) Other operating income (expenses) Costs and expenses incurred in collection management Commissions in collection management Recoveries Taxes Excess in benefits to receive from securitization operations Other recoveries Impairments to expected credit loss estimation Labor relations and job security Frauds Natural disasters and other events Business incidents and system failures Other impairments Donations Loss in custody and administration of goods Loss from impairment or effect of reversal of impairment of other long-term assets held for sale Interest borne in financing for asset acquisition Result in sale of property, furniture and equipment Cancellation of other liability accounts Interest in favor from loans to officials and employees Rental income Result from valuation of benefits to receive from securitization operations Result from valuation of asset for administration of transferred financial assets Result from valuation of liability for administration of transferred financial assets Result in benefits to receive from securitization operations

158 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R12 Consolidation Report A-12202 Consolidation of the comprehensive income statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept	Comprehensive income statement of the collective financing institution	Comprehensive income statement of the subsidiary	Comprehensive income statement of the subsidiary	Comprehensive income statement of the subsidiary	Sum of the comprehensive income statements of its subsidiaries	Sum of the comprehensive income statement of the collective financing institution and its subsidiaries	Eliminations	Consolidated comprehensive income statement of the collective financing institution with its subsidiaries
	Debit	Credit	F*=C+D-E	F*=C-D+E	A	(i)	(ii)	(n)	B= i+ii+n	C=A+B	D	E

Other operating income (expenses) items
Net monetary position result originating from items not related to financial margin (1) Result from revaluation of items not related to financial margin Increase due to update of other operating income (expenses) (1) Administration and promotion expenses Short-term direct benefits Workers' participation in profits Incurred workers' participation in profits Other short-term direct benefits Net cost of the period derived from long-term employee benefits Long-term direct benefits Deferred workers' participation in profits Estimation for non-recoverable deferred PTU Post-employment benefits Pensions Seniority premium Other post-employment benefits Termination benefits Termination benefits for reasons other than restructuring Termination benefits due to restructuring Fees Rents Insurance and bonds Promotion and advertising expenses Various taxes and duties Non-deductible expenses Technology expenses Depreciations Of the period For assets by right of use of property, furniture and equipment Amortizations Of the period For assets by right of use of intangible assets Loss from impairment or effect of reversal of impairment of real estate and other assets in use Inspection and surveillance fees CNBV

Tuesday, September 9, 2025 OFFICIAL GAZETTE 159 Collective Financing Institutions Series R12 Consolidation Report A-12202 Consolidation of the comprehensive income statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept
Comprehensive income statement of the collective financing institution Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the collective financing institution and its subsidiaries Eliminations Consolidated comprehensive income statement of the collective financing institution with its subsidiaries

Debit Credit
F*=C+D-E
F*=C-D+E
A (i) (ii) (n)
B= i+ii+n
C=A+B
D
E

Maintenance expenses
Other administration and promotion expenses
Increase due to updating of administration and promotion expenses (1) OPERATING RESULT Participation in the net result of other entities Result of the period of unconsolidated subsidiaries, associates and joint ventures In unconsolidated subsidiaries Belonging to the financial sector Not belonging to the financial sector In associates Belonging to the financial sector Not belonging to the financial sector In joint ventures Belonging to the financial sector Not belonging to the financial sector Dividends from permanent investments Valuation of available-for-sale permanent investments Adjustments associated with other permanent investments Impairment or effect of reversal of impairment of permanent investments Increase due to updating of participation in the net result of other entities (1) RESULT BEFORE INCOME TAX Income taxes Income taxes incurred Deferred income taxes Temporary differences Tax losses Tax credits Estimate for non-recoverable income taxes Temporary differences Tax losses Tax credits Increase due to updating of income taxes (1) RESULT FROM CONTINUING OPERATIONS Discontinued operations Discontinued operations Increase due to updating of discontinued operations (1)

160 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R12 Consolidation Report A-12202 Consolidation of the comprehensive income statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Debit Credit
F*=C+D-E
F*=C-D+E
A (i) (ii) (n)
B= i+ii+n
C=A+B
D
E

NET RESULT
Other comprehensive results
Valuation of negotiable financial instruments Period effect Valuation Effect of deferred income taxes and PTU Estimate for non-recoverable deferred income taxes and PTU Increase due to updating of the valuation of negotiable financial instruments (1) Valuation of financial instruments to collect and sell Period effect Valuation Effect of deferred income taxes and PTU Estimate for non-recoverable deferred income taxes and PTU Increase due to updating of the valuation of financial instruments to collect and sell (1) Valuation of cash flow hedging financial instruments Period effect Valuation Effect of deferred income taxes and PTU Estimate for non-recoverable deferred income taxes and PTU Increase due to updating of the valuation of cash flow hedging financial instruments (1) Valuation of other hedging financial instruments Period effect Valuation Effect of deferred income taxes and PTU Estimate for non-recoverable deferred income taxes and PTU Increase due to updating of the valuation of other hedging financial instruments (1) Income and expenses related to assets held for disposal Period effect Result Effect of deferred income taxes and PTU Estimate for non-recoverable deferred income taxes and PTU Increase due to updating of Income and expenses related to assets held for disposal (1)

Tuesday, September 9, 2025 OFFICIAL GAZETTE 161 Collective Financing Institutions Series R12 Consolidation Report A-12202 Consolidation of the comprehensive income statement of the collective financing institution with its subsidiaries Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the collective financing institution Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the collective financing institution and its subsidiaries Eliminations Consolidated comprehensive income statement of the collective financing institution with its subsidiaries Debit Credit F*=C+D-E F*=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Remeasurement of defined benefits to employees Period effect Valuation Effect of deferred income taxes and PTU Estimate for non-recoverable deferred income taxes and PTU Increase due to updating of the remeasurement of defined benefits to employees (1) Cumulative effect from conversion Period effect Valuation Effect of deferred income taxes and PTU Estimate for non-recoverable deferred income taxes and PTU Increase due to updating of the cumulative effect from conversion (1) Participation in OCI of other entities Period effect Valuation Effect of deferred income taxes and PTU Estimate for non-recoverable deferred income taxes and PTU Increase due to updating of the participation in OCI of other entities (1) COMPREHENSIVE RESULT Net result attributable to Controlling interest Non-controlling interest Comprehensive result attributable to Controlling interest Non-controlling interest BASIC EARNINGS PER ORDINARY SHARE (2) Collective Financing Institutions (1) These concepts will be applicable under an inflationary economic environment based on what is established in Financial Information Standard B-10 "Effects of Inflation", issued by the Mexican Council for Financial Information and Sustainability Standards, A.C. (2) Determined in accordance with what is stipulated by Bulletin B-14 "Earnings per share", issued by the Mexican Council for Financial Information and Sustainability Standards, A.C. *The sum of eliminations must respect the nature of the account.

162 OFFICIAL GAZETTE Tuesday, September 9, 2025 SERIES R13 FINANCIAL STATEMENTS This series is integrated by four (4) reports, whose frequency of preparation and presentation must be monthly for reports R13 B-13212 Statement of Financial Position and R13 B-13222 Statement of Comprehensive Income, and quarterly for reports R13 A-13112 Statement of Changes in Equity and R13 A-13162 Statement of Cash Flows.

REPORTS
A-13112 Statement of Changes in Equity
The Statement of Changes in Equity aims to present information on changes in the investment of the owners of the Collective Financing Institution during the accounting period. It must show the reconciliation between initial and final balances of the period for each of the items that form part of equity. In this report, balances of all equity concepts of the Collective Financing Institution are requested, showing the movements that occurred in the reported period. The movements refer to increases or decreases in equity originated by owner movements, reserve movements and comprehensive result.

A-13162 Statement of Cash Flows
The Statement of Cash Flows has the main objective of providing information regarding changes in resources and financing sources during the accounting period. The changes refer to differences classified according to resources generated or used by operations, financing activities and investment activities. Likewise, the increase or decrease in cash and equivalents in the period must be reflected.

B-13212 Statement of Financial Position
The Statement of Financial Position aims to present the value of assets and rights, real obligations, direct or contingent, as well as the equity of the Collective Financing Institution at a specific date. The Statement of Financial Position, therefore, must adequately and on a consistent basis show the position of the Collective Financing Institution regarding its assets, liabilities, equity and off-balance sheet accounts, so that the economic resources available to the institution can be evaluated, as well as its financial structure. Additionally, the Statement of Financial Position must fulfill the objective of being a useful tool for analysis.

B-13222 Statement of Comprehensive Income
The Statement of Comprehensive Income aims to show information related to the result of its operations in equity and, therefore, of income and expenses and other comprehensive results (OCI) and comprehensive result. In this report, relevant information on operations carried out by the Collective Financing Institution is requested and must fulfill the objective of being a useful tool for analysis.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 163 For the completion of reports A-13112, A-13162, B-13212 and B-13222, the following aspects must be taken into consideration:
Data referring to balances must be presented in national currency, foreign currency, UMA and UDIS valued in pesos and foreign currency valued in pesos using the exchange rate indicated in the current accounting criteria. These amounts and balances must be presented in pesos, with four decimal places, and without commas. For example: $20,585.7000 would be 20585.7000.

CAPTURE FORMAT
Collective Financing Institutions will carry out the submission of information related to reports A-13112 Statement of Changes in Equity and A-13162 Statement of Cash Flows, described above, by using the following capture format:

REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD START
PERIOD END
INSTITUTION KEY
REPORT
SECTION FINANCIAL INFORMATION
CONCEPT
BALANCE TYPE
DATA

Collective Financing Institutions will carry out the submission of information related to reports B-13212 Statement of Financial Position and B-13222 Statement of Comprehensive Income, described above, by using the following capture format:

REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD START
PERIOD END
INSTITUTION KEY
REPORT
SECTION FINANCIAL INFORMATION
CONCEPT
DATA

Collective Financing Institutions will report the information indicated in this series, which must comply with the validations and quality standards indicated by the National Banking and Securities Commission (Commission), adjusting to the characteristics and specifications. The information must be sent only once and will be received assuming it meets all characteristics and specifications, for which it cannot be modified and must present consistency with the various reports in which the same information is included at a different level of integration, therefore, if it does not meet the required quality and characteristics or has been presented incompletely, the obligation of its presentation will be considered unfulfilled and, consequently, the corresponding sanctions will be imposed in accordance with the applicable legal provisions.

164 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R13 Financial Statements Report A-13112 Statement of Changes in Equity Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Contributed capital Earned capital Total controlling interest participation Non-controlling interest participation Total equity Capital stock Contributions for future capital increases formalized by its shareholders' meeting Share premium Financial instruments qualifying as capital Capital reserves Accumulated results Valuation of negotiable financial instruments Valuation of financial instruments to collect and sell Valuation of cash flow hedging financial instruments Valuation of other hedging financial instruments Income and expenses related to assets held for disposal Remeasurement of defined benefits to employees Cumulative effect from conversion Participation in OCI of other entities Balance at ___ of _______ of ___ Retrospective adjustments for accounting changes Retrospective adjustments for error corrections Balance at ___ of _______ of ___ adjusted

OWNER MOVEMENTS
Capital contributions
Capital refunds
Decree of dividends
Capitalization of other equity concepts
Changes in controlling participation that do not imply loss of control Total

RESERVE MOVEMENTS
Capital reserves (1)

Tuesday, September 9, 2025 OFFICIAL GAZETTE 165 Collective Financing Institutions Series R13 Financial Statements Report A-13112 Statement of Changes in Equity Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Contributed capital Earned capital Total controlling interest participation Non-controlling interest participation Total equity Capital stock Contributions for future capital increases formalized by its shareholders' meeting Share premium Financial instruments qualifying as capital Capital reserves Accumulated results Valuation of negotiable financial instruments Valuation of financial instruments to collect and sell Valuation of cash flow hedging financial instruments Valuation of other hedging financial instruments Income and expenses related to assets held for disposal Remeasurement of defined benefits to employees Cumulative effect from conversion Participation in OCI of other entities COMPREHENSIVE RESULT: Net result Other comprehensive results Valuation of negotiable financial instruments Valuation of financial instruments to collect and sell Valuation of cash flow hedging financial instruments Valuation of other hedging financial instruments Income and expenses related to assets held for disposal Remeasurement of defined benefits to employees Cumulative effect from conversion Participation in OCI of other entities Total Balance at ___ of __________ of ___ Collective Financing Institutions (1) The entity must show in this line the amounts that represent increases or decreases to capital reserves.

166 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R13 Financial Statements Report A-13162 Statement of Cash Flows Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Amount Operating Activities Result before income taxes Adjustments for items associated with investment activities:
Depreciation of property, plant and equipment Amortization of intangible assets Losses or reversal of losses from impairment of long-term assets Participation in the net result of other entities Other adjustments for items associated with investment activities Discontinued operations Long-term assets held for sale or for distribution to owners Adjustments for items associated with financing activities:
Interest associated with bank loans and from other organisms Interest associated with financial instruments qualifying as liability Interest associated with financial instruments qualifying as equity Other interest Changes in operating items Changes in bank loans and from other organisms Change in margin accounts (derivative financial instruments) Change in investments in financial instruments (securities) (net) Change in repo debtors (net) Change in derivative financial instruments (asset) Change in benefits to receive in securitization operations Change in virtual assets Change in accounts receivable (net) Change in other operating assets (net) Change in bond liabilities Change in collateral sold or pledged Change in derivative financial instruments (liability) Change in obligations in securitization operations Change in other operating liabilities Change in hedging financial instruments (of covered items related to operating activities) Change in assets/liabilities for employee benefits Change in other accounts payable Change in other provisions Tax refunds Income tax payments Net cash flows from operating activities

Investment Activities
Payments for long-term financial instruments
Collections from long-term financial instruments Payments for acquisition of property, plant and equipment Collections from disposal of property, plant and equipment Payments for discontinued operations

Tuesday, September 9, 2025 OFFICIAL GAZETTE 167 Collective Financing Institutions Series R13 Financial Statements Report A-13162 Statement of Cash Flows Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Amount Collections from discontinued operations Payments for acquisition of subsidiaries Collections from disposal of subsidiaries Payments for acquisition of associates, joint ventures and other permanent investments Collections from disposal of associates, joint ventures and other permanent investments Cash dividend collections from permanent investments Payments for acquisition of intangible assets Collections from disposal of intangible assets Collections associated with hedging financial instruments (of covered items related to investment activities) Payments associated with hedging financial instruments (of covered items related to investment activities) Other collections from investment activities Other payments from investment activities Net cash flows from investment activities

Financing Activities
Collections from obtaining bank loans and from other organisms Payments of bank loans and from other organisms Payments of lease liability Collections from share issuance Payments for refunds of share capital Collections from issuance of financial instruments qualifying as equity Payments associated with financial instruments qualifying as equity Cash dividend payments Payments associated with repurchase of own shares Collections from issuance of financial instruments qualifying as liability Payments associated with financial instruments qualifying as liability Payments for interest on lease liability Collections associated with hedging financial instruments (of covered items related to financing activities) Payments associated with hedging financial instruments (of covered items related to financing activities) Other collections from financing activities Other payments from financing activities Net cash flows from financing activities

Net increase or decrease in cash and cash equivalents Effects from changes in the value of cash and cash equivalents Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period Collective Financing Institutions

Note: In accordance with what accounting criteria establish, the concepts appearing in this statement are shown in an enumerative rather than exhaustive manner.

168 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R13 Financial Statements Report B-13212 Statement of Financial Position Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept Amount
ACCOUNTS OFF-BALANCE SHEET
Operations on behalf of clients
Clients current accounts
Depositors' deposits
Debt
Capital
Co-ownership or royalties
Investors' deposits
Other current accounts
Custody operations
Clients' virtual assets
Financial instruments received by clients in custody Other custody operations Administration operations Clients' virtual assets Financial instruments received by clients in administration Collateral received as guarantee on behalf of depositors Collateral delivered as guarantee on behalf of clients Financial instrument purchase operations Financial instrument sale operations Assets in mandate Other administration operations Proprietary operations Contingent assets and liabilities Collateral received by the entity Cash administered in trust Government debt Bank debt Other debt instruments Equity financial instruments Others Collateral received and sold or delivered as guarantee by the entity Government debt Bank debt Other debt instruments Equity financial instruments Others Other registration accounts ASSET Cash and cash equivalents Margin accounts (derivative financial instruments) Investments in financial instruments Negotiable financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (securities)(net) Repo debtors Derivative financial instruments For trading purposes For hedging purposes Fair value adjustments for financial asset hedging Virtual assets Benefits to be received in securitization operations Accounts receivable (net) Long-term assets held for sale or for distribution to owners Assets related to discontinued operations Prepayments and other assets Property, plant and equipment (net) Right-of-use assets for property, plant and equipment (net) Permanent investments Deferred income tax asset Intangible assets (net) Right-of-use assets for intangible assets (net) Goodwill LIABILITY Securities liabilities Bank loans and loans from other entities Short-term Long-term Obligation to return client deposits invested in repos Collateral sold or pledged Repos Derivative financial instruments Other collateral sold

Tuesday, September 9, 2025 OFFICIAL GAZETTE 169 Collective Financing Institutions Series R13 Financial Statements Report B-13212 Statement of Financial Position Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept Amount
Derivative financial instruments
For trading purposes
For hedging purposes
Fair value adjustments for financial liability hedging Obligations in securitization operations Lease liability Other accounts payable Creditors for settlement of operations Creditors for margin accounts Creditors for cash collateral received Contributions payable Other creditors and other accounts payable Liabilities related to groups of assets held for sale Liabilities related to discontinued operations Financial instruments qualifying as liability Subordinated obligations in circulation Contributions for future capital increases pending formalization by its shareholders' meeting Others Obligations associated with the removal of components of property, plant and equipment Income tax liability Employee benefits liability Deferred credits and advance collections ACCOUNTING EQUITY Controlling interest Contributed capital Share capital Unpaid share capital Increase due to update of paid share capital (1) Contributions for future capital increases formalized by its shareholders' meeting Increase due to update of contributions for future capital increases formalized by its shareholders' meeting (1) Share premium Increase due to update of share premium (1) Financial instruments qualifying as equity Increase due to update of financial instruments qualifying as equity (1) Earned capital Capital reserves Increase due to update of capital reserves (1) Accumulated results Results from prior periods Increase due to update of results from prior periods (1) Net result Other comprehensive income Valuation of negotiable financial instruments Increase due to update of valuation of negotiable financial instruments (1) Valuation of financial instruments to collect and sell Increase due to update of valuation of financial instruments to collect and sell (1) Valuation of financial instruments for cash flow hedging Increase due to update of valuation of financial instruments for cash flow hedging (1) Valuation of other hedging financial instruments Increase due to update of valuation of other hedging financial instruments (1) Income and expenses related to assets held for disposal Increase due to update of income and expenses related to assets held for disposal (1) Remeasurement of defined employee benefits Increase due to update of remeasurement of defined employee benefits (1) Cumulative effect from translation Increase due to update of cumulative effect from translation (1) Participation in OCI of other entities Increase due to update of participation in OCI of other entities (1) Non-controlling interest Net result attributable to non-controlling interest Other non-controlling interest Other comprehensive income attributable to non-controlling interest Collective Financing Institutions

170 OFFICIAL GAZETTE Tuesday, September 9, 2025 Collective Financing Institutions Series R13 Financial Statements Report B-13222 Statement of Comprehensive Income Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept Amount
Commissions charged
Commissions paid
RESULT FROM SERVICES
Interest income
Interest expenses
Net monetary position result (financial margin) (1) FINANCIAL MARGIN Intermediation result Other operating income (expenses) Administration and promotion expenses OPERATING RESULT Participation in the net result of other entities RESULT BEFORE INCOME TAX Income tax RESULT FROM CONTINUING OPERATIONS Discontinued operations NET RESULT Other comprehensive income Valuation of negotiable financial instruments Valuation of financial instruments to collect and sell Valuation of financial instruments for cash flow hedging Valuation of other hedging financial instruments Income and expenses related to assets held for disposal Remeasurement of defined employee benefits Cumulative effect from translation Participation in OCI of other entities COMPREHENSIVE RESULT Net result attributable to Controlling interest Non-controlling interest Comprehensive result attributable to Controlling interest Non-controlling interest BASIC EARNINGS PER ORDINARY SHARE (2) Collective Financing Institutions

(1) These concepts will be applicable under an inflationary economic environment based on what is established in Financial Information Standard B-10 "Effects of Inflation", issued by the Mexican Council for Financial Information and Sustainability Standards, A.C. (2) Determined in accordance with what is provided in Bulletin B-14 "Earnings per share", issued by the Mexican Council for Financial Information and Sustainability Standards, A.C.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 171
ANNEX 19
REGULATORY REPORTS OF ELECTRONIC PAYMENT FUND INSTITUTIONS (IFPE) [. . .]
SERIES R01 MINIMUM CATALOG
This series is integrated by one (1) report, whose frequency of preparation and presentation must be monthly. REPORT A-0111 Minimum Catalog In this report, the balances at the end of the period for all concepts that form part of the statement of financial position (including off-balance sheet accounts) and the statement of comprehensive income of the Electronic Payment Fund Institution are requested. The report is requested in two subtotals:
National currency, UMA and UDIS valued in pesos.
Foreign currency valued in pesos.
For the completion of report A-0111, the following aspects must be taken into consideration:
The report must present the balances of the Electronic Payment Fund Institution on an unconsolidated basis. The balances of all concepts presented in series R01 Minimum Catalog must be consistent with those reported in the regulatory reports that are applicable. For the case of the minimum catalog concepts denominated in national currency, UMA and UDIS valued in pesos, these concepts must match the sum of the concepts provided in the regulatory reports in national currency, UMA and UDIS valued in pesos; while the concepts denominated in foreign currency valued in pesos must match the concepts provided in the other regulatory reports in foreign currency valued in pesos. The data referring to balances must be presented in national currency, foreign currency, UMA and UDIS valued in pesos and foreign currency valued in pesos using the exchange rate indicated in the current accounting criteria. Such balances must be presented in pesos, with four decimal places and without commas. For example: $20,585.7000 would be 20585.7000 CAPTURE FORMAT Electronic Payment Fund Institutions will carry out the sending of the information related to report A-0111 Minimum Catalog described above, by using the following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD START
PERIOD END
INSTITUTION KEY
REPORT
SECTION FINANCIAL INFORMATION
CONCEPT
CURRENCY
DATA
Electronic Payment Fund Institutions will report the information indicated in this series, which must comply with the validations and quality standards indicated by the National Banking and Securities Commission (Commission), adjusting to the characteristics and specifications. The information must be sent only once and will be received assuming it meets all characteristics and specifications, in view of which it cannot be modified and must present consistency with the various reports in which the same information is included with a different level of integration, therefore, if it does not meet the required quality and characteristics or has been presented incompletely, the obligation of its presentation will be considered unfulfilled and, consequently, the corresponding sanctions will be imposed in accordance with the legal provisions that are applicable.

172 OFFICIAL GAZETTE Tuesday, September 9, 2025 Electronic Payment Fund Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept
National currency UMA and UDIS valued
Foreign currency valued
ASSET
Cash and cash equivalents
Cash
Banks
Deposits in financial entities
Currencies to deliver
Immediate collection documents
High liquidity financial instruments
Restricted or pledged cash and cash equivalents Electronic payment funds Currencies to receive Others Others Margin accounts (derivative financial instruments) Cash Investments in financial instruments Other assets Investments in financial instruments Negotiable financial instruments Negotiable financial instruments without restriction Government debt In position To deliver Bank debt In position To deliver Other debt instruments In position To deliver Equity financial instruments In position To deliver Restricted or pledged negotiable financial instruments Government debt In position To receive Bank debt In position To receive Other debt instruments In position To receive Equity financial instruments In position To receive Financial instruments to collect and sell Financial instruments to collect and sell without restriction Government debt In position To deliver Bank debt In position To deliver Other debt instruments In position To deliver Restricted or pledged financial instruments to collect and sell Government debt In position To receive Bank debt In position To receive Other debt instruments In position To receive

Tuesday, September 9, 2025 OFFICIAL GAZETTE 173 Electronic Payment Fund Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept
National currency UMA and UDIS valued
Foreign currency valued
Financial instruments to collect principal and interest (securities) Financial instruments to collect principal and interest without restriction Government debt In position To deliver Bank debt In position To deliver Other debt instruments In position To deliver Restricted or pledged financial instruments to collect principal and interest Government debt In position To receive Bank debt In position To receive Other debt instruments In position To receive Expected credit loss estimate for investments in financial instruments to collect principal and interest (securities) Financial instruments to collect principal and interest without restriction Government debt In position To deliver Bank debt In position To deliver Other debt instruments In position To deliver Restricted or pledged financial instruments to collect principal and interest Government debt In position To receive Bank debt In position To receive Other debt instruments In position To receive Repo debtors Derivative financial instruments For trading purposes Futures to receive Forward contracts to receive Valuation Credit risk adjustment Options Valuation Credit risk adjustment Swaps Valuation Credit risk adjustment Credit derivative financial instruments Valuation Credit risk adjustment Structured operations Valuation Credit risk adjustment Packages of derivative financial instruments Valuation Credit risk adjustment Counterparty credit risk adjustment

174 OFFICIAL GAZETTE Tuesday, September 9, 2025 Electronic Payment Fund Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept
National currency UMA and UDIS valued
Foreign currency valued
For hedging purposes
Futures to receive
Valuation
Valuation of the hedged item
Forward contracts to receive
Valuation
Valuation of the hedged item
Credit risk adjustment
Options
Valuation
Valuation of the hedged item
Credit risk adjustment
Swaps
Valuation
Valuation of the hedged item
Credit risk adjustment
Credit derivative financial instruments
Valuation
Valuation of the hedged item
Credit risk adjustment
Structured operations
Valuation
Valuation of the hedged item
Credit risk adjustment
Packages of derivative financial instruments
Valuation
Valuation of the hedged item
Credit risk adjustment
Counterparty credit risk adjustment
Fair value adjustments for financial asset hedging Virtual assets Restricted virtual assets Unrestricted virtual assets Benefits to be received in securitization operations Benefits on the remainder in securitization operations Asset for administration of transferred financial assets Accounts receivable Debtors for settlement of operations Foreign exchange sales Investments in financial instruments Repos Derivative financial instruments By issuance of securities Virtual assets Overdrafts in accounts derived from the transmission of electronic payment funds Debtors for margin accounts Debtors for cash collateral provided Operations with financial instruments Operations not carried out in recognized markets (OTC) Others Other debtors Premiums, commissions and rights to be received Loans and other debts of personnel Overdue debts Other debtors Taxes to recover Conditional accounts receivable Other accounts receivable Expected credit loss estimate Other debtors Conditional accounts receivable Other accounts receivable Long-term assets held for sale or for distribution to owners Assets related to discontinued operations Prepayments and other assets Deferred charges Insurance to amortize Other deferred charges

Tuesday, September 9, 2025 OFFICIAL GAZETTE 175 Electronic Payment Fund Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept
National currency UMA and UDIS valued
Foreign currency valued
Prepayments
Interest paid in advance
Commissions paid in advance
Advance or provisional payments of taxes
Rents paid in advance
Other prepayments
Security deposits
Employee benefits assets
Plan assets to cover employee benefits
Long-term direct benefits
Post-employment benefits
Pensions
Seniority premium
Other post-employment benefits
Deferred employee profit sharing (in favor)
Estimate for non-recoverable deferred PTU
Other short and long-term assets
Property, plant and equipment
Property, plant and equipment
Land
Buildings
Buildings under construction
Transport equipment
Computer equipment
Furniture
Adaptations and improvements
Other property, plant and equipment
Revaluation of property, plant and equipment (1) Land Buildings Buildings under construction Transport equipment Computer equipment Furniture Adaptations and improvements Other revaluations of property, plant and equipment Accumulated depreciation of property, plant and equipment Accumulated depreciation of property, plant and equipment Buildings Transport equipment Computer equipment Furniture Adaptations and improvements Other accumulated depreciations of property, plant and equipment Revaluation of accumulated depreciation of property, plant and equipment (1) Buildings Transport equipment Computer equipment Furniture Adaptations and improvements Other revaluations of accumulated depreciation of property, plant and equipment Right-of-use assets for property, plant and equipment Land Buildings Transport equipment Computer equipment Furniture Other property, plant and equipment Depreciation of right-of-use assets for property, plant and equipment Buildings Transport equipment Computer equipment Furniture Other property, plant and equipment

176 OFFICIAL GAZETTE Tuesday, September 9, 2025 Electronic Payment Fund Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept
National currency UMA and UDIS valued
Foreign currency valued
Deferred income tax asset
Deferred income taxes (in favor)
Temporary differences
Tax losses
Tax credits
Estimate for non-recoverable deferred income taxes Temporary differences Tax losses Tax credits Intangible assets Intangible assets Revaluation of intangible assets (1) Accumulated amortization of intangible assets Accumulated amortization of intangible assets Revaluation of accumulated amortization of intangible assets (1) Right-of-use assets for intangible assets Amortization of right-of-use assets for intangible assets LIABILITY Electronic payment funds issued Securities liabilities Securities certificates Nominal value and interest Transaction costs Placement premium or discount Others Nominal value and interest Transaction costs Placement premium or discount Bank loans and loans from other entities Short-term Loans from multiple banking institutions Loans from foreign banks Loans from development banking institutions Loans from public trusts Loans from other entities Long-term Loans from multiple banking institutions Loans from foreign banks Loans from development banking institutions Loans from public trusts Loans from other entities Collateral sold or pledged Repos Obligation of the repo seller to return collateral to the repo buyer Sold collateral Government debt Bank debt Other debt instruments Pledged collateral Derivative financial instruments Sold collateral Government debt Bank debt Other debt instruments Equity financial instruments Others Other sold collateral Derivative financial instruments For trading purposes Futures to deliver Forward contracts to deliver Valuation Credit risk adjustment Options Valuation Credit risk adjustment

Tuesday, September 9, 2025 OFFICIAL GAZETTE 177 Electronic Payment Fund Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos

Concept
National currency, UMA and indexed UDIS
Indexed foreign currency
Swaps
Valuation
Credit risk adjustment
Credit derivative financial instruments
Valuation
Credit risk adjustment
Structured transactions
Valuation
Credit risk adjustment
Bundles of derivative financial instruments
Valuation
Credit risk adjustment
Counterparty credit risk adjustment
For hedging purposes
Futures to deliver
Valuation
Valuation of the hedged item
Forward contracts to deliver
Valuation
Valuation of the hedged item
Credit risk adjustment
Options
Valuation
Valuation of the hedged item
Credit risk adjustment
Swaps
Valuation
Valuation of the hedged item
Credit risk adjustment
Credit derivative financial instruments
Valuation
Valuation of the hedged item
Credit risk adjustment
Structured transactions
Valuation
Valuation of the hedged item
Credit risk adjustment
Bundles of derivative financial instruments
Valuation
Valuation of the hedged item
Credit risk adjustment
Counterparty credit risk adjustment
Valuation adjustments for financial liability hedging Obligations in securitization transactions Liabilities for the administration of transferred financial assets Lease liability Other payables Creditors for settlement of transactions Foreign exchange sales and purchases Investments in financial instruments Repurchase agreements Derivative financial instruments Virtual assets Creditors for margin accounts Creditors for cash collateral received Transactions with financial instruments Transactions not carried out in recognized markets (OTC) Others Contributions payable Value-added tax Other taxes and duties payable Withheld income tax and social security contributions Global account for electronic payment funds Other creditors and other payables Commissions payable on outstanding transactions Creditors for asset acquisition Dividends payable Creditors for maintenance services

178 OFFICIAL GAZETTE Tuesday, September 9, 2025 Electronic Payment Fund Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes amounts in national currency, foreign currency, UMA and indexed UDIS in pesos Amounts in pesos

Concept
National currency, UMA and indexed UDIS
Indexed foreign currency
Provisions for various obligations
Fees and rents
Promotion and advertising expenses
Technology expenses
Ordered by CONDUSEF
Other provisions
Other miscellaneous creditors
Liabilities related to groups of assets held for sale Liabilities related to discontinued operations Financial instruments qualifying as liabilities Subordinated obligations in circulation Mandatory conversion Nominal value and interest Transaction costs Premium or discount on placement Conversion by holder's decision Nominal value and interest Transaction costs Premium or discount on placement Conversion by issuer's decision Nominal value and interest Transaction costs Premium or discount on placement Non-convertible Nominal value and interest Transaction costs Premium or discount on placement Contributions for future capital increases pending formalization by shareholders' meeting Others Obligations associated with the removal of components of property, plant and equipment Income tax liability Income taxes incurred Income tax (provision) Income tax (adjustment for definitive tax) Deferred taxes Temporary differences Employee benefits liability Short-term direct benefits Long-term direct benefits Post-employment benefits Pensions Seniority bonus Other post-employment benefits Termination benefits Termination benefits for reasons other than restructuring Termination benefits due to restructuring Workers' participation in profits incurred Deferred workers' participation in profits Deferred credits and advance receipts Deferred credits Other income to be applied Other deferred credits Advance receipts Commissions collected in advance Advance receipts for goods promised for sale or with retention of title Other advance receipts

Tuesday, September 9, 2025 OFFICIAL GAZETTE 179 Electronic Payment Fund Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes amounts in national currency, foreign currency, UMA and indexed UDIS in pesos Amounts in pesos

Concept
National currency, UMA and indexed UDIS
Indexed foreign currency
Increase due to updating of paid social capital (1) Contributions for future capital increases formalized by shareholders' meeting Increase due to updating of contributions for future capital increases formalized by shareholders' meeting (1) Premium on share sales

Concept
National currency, UMA and indexed UDIS
Indexed foreign currency
Increase due to updating of premium on share sales (1) Financial instruments qualifying as capital Increase due to updating of financial instruments qualifying as capital (1) Earned capital Capital reserves Legal reserve Other reserves Increase due to updating of capital reserves (1) Accumulated results Results from prior periods Results to be applied Results from accounting changes and error corrections Increase due to updating of results from prior periods (1) Other comprehensive income Valuation of trading financial instruments Valuation Effect of deferred income tax and PTU Estimation for non-recoverable deferred income tax and PTU Increase due to updating of valuation of trading financial instruments (1) Valuation of financial instruments to collect and sell Valuation Effect of deferred income tax and PTU Estimation for non-recoverable deferred income tax and PTU Increase due to updating of valuation of financial instruments to collect and sell (1) Valuation of cash flow hedging financial instruments Valuation Effect of deferred income tax and PTU Estimation for non-recoverable deferred income tax and PTU Increase due to updating of valuation of cash flow hedging financial instruments (1) Valuation of other hedging financial instruments Valuation Effect of deferred income tax and PTU Estimation for non-recoverable deferred income tax and PTU Increase due to updating of valuation of other hedging financial instruments (1) Income and expenses related to assets held for disposal Result Effect of deferred income tax and PTU Estimation for non-recoverable deferred income tax and PTU Increase due to updating of income and expenses related to assets held for disposal (1) Remeasurement of defined employee benefits Actuarial results on obligations Valuation Effect of deferred income tax and PTU Estimation for non-recoverable deferred income tax and PTU Result on the return of plan assets Valuation Effect of deferred income tax and PTU Estimation for non-recoverable deferred income tax and PTU Increase due to updating of remeasurement of defined employee benefits (1) Accumulated effect from translation Valuation Effect of deferred income tax and PTU Estimation for non-recoverable deferred income tax and PTU Increase due to updating of accumulated effect from translation (1) OFF ACCOUNT ACCOUNTS Contingent assets and liabilities Goods in mandate Goods in custody or administration Goods in custody Financial instruments issued by the entity Financial instruments Virtual assets Others

180 OFFICIAL GAZETTE Tuesday, September 9, 2025 Electronic Payment Fund Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes amounts in national currency, foreign currency, UMA and indexed UDIS in pesos Amounts in pesos

Concept
National currency, UMA and indexed UDIS
Indexed foreign currency
Goods in administration
Financial instruments
Virtual assets
Others
Collateral received by the entity
Cash administered in trust
Government debt
Bank debt
Other debt instruments
Equity financial instruments
Others
Collateral received and sold or pledged by the entity Government debt Bank debt Other debt instruments Equity financial instruments Others Other register accounts STATEMENT OF COMPREHENSIVE INCOME Commissions and fees charged Sale and purchase of financial instruments Account opening Account management Fund transfer Custody or administration of goods Sale and purchase of virtual assets Other commissions and fees charged Increase due to updating of commissions and fees charged (1) Commissions and fees paid Correspondents Commission agents Fund transfer Loans received Debt placement Sale and purchase of virtual assets Other commissions and fees paid Increase due to updating of commissions and fees paid (1) Interest income Interest on cash and cash equivalents Banks Own resources Customer resources High-liquidity financial instruments Restricted cash and cash equivalents or pledged Interest and yields in favor from margin accounts Cash Financial instruments Other assets Interest and yields in favor from investments in financial instruments For trading financial instruments For financial instruments to collect and sell For financial instruments to collect principal and interest (bonds) Interest and yields in favor from collateral in OTC transactions Cash Financial instruments Other assets Interest and yields in favor in repurchase transactions Income from trading derivative financial instruments Income from hedging transactions Premiums for debt placement Securities liabilities Financial instruments qualifying as liabilities Gain on valuation Gain on valuation changes Valuation of indexed instruments Valuation of items in UDIS Valuation of items in UMA Increase due to updating of interest income (1)

Tuesday, September 9, 2025 OFFICIAL GAZETTE 181 Electronic Payment Fund Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes amounts in national currency, foreign currency, UMA and indexed UDIS in pesos Amounts in pesos

Concept
National currency, UMA and indexed UDIS
Indexed foreign currency
Interest expense
Interest, transaction costs and discounts associated with financial instruments qualifying as liabilities Subordinated obligations Mandatory conversion Conversion by holder's decision Conversion by issuer's decision Non-convertible Securities liabilities Interest on bank and other organism loans Interest and yields associated with collateral in OTC transactions Premiums paid for early redemption of financial instruments qualifying as liabilities Expenses from trading derivative financial instruments Expenses from hedging transactions Loss on valuation Loss on valuation changes Valuation of indexed instruments Valuation of items in UDIS Valuation of items in UMA Interest on lease liabilities Increase due to updating of interest expense (1) Net monetary position result (financial margin) (1) Net monetary position result from positions generating financial margin (debit balance) Net monetary position result from positions generating financial margin (credit balance) Increase due to updating of net monetary position result (financial margin) (1) Intermediation result Valuation result of financial instruments at fair value Trading financial instruments Derivative financial instruments for trading purposes Valuation Credit risk adjustment Derivative financial instruments for hedging purposes Valuation Credit risk adjustment Valuation of the hedged item Sold collateral Estimation of expected credit losses for investments in financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (bonds) Result on foreign exchange valuation Result on virtual asset valuation Result on sale and purchase of financial instruments and derivative financial instruments Trading financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (bonds) Derivative financial instruments for trading purposes Derivative financial instruments for hedging purposes Result on sale and purchase of virtual assets Result on sale and purchase of foreign exchange Result on sale of received collateral Transaction costs For sale and purchase of trading financial instruments For sale and purchase of derivative financial instruments For virtual assets Other financial results Increase due to updating of intermediation result (1) Other operating income (expenses) Recoveries Taxes Excess in benefits to receive in securitization transactions Other recoveries Impairments to the estimation of expected credit losses

182 OFFICIAL GAZETTE Tuesday, September 9, 2025 Electronic Payment Fund Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes amounts in national currency, foreign currency, UMA and indexed UDIS in pesos Amounts in pesos

Concept
National currency, UMA and indexed UDIS
Indexed foreign currency
Losses
Labor relations and job security
Frauds
Natural disasters and other events
Business incidents and system failures
Other losses
Donations
Loss in custody and administration of goods
Loss in mandate operations
Loss on impairment or effect of reversal of impairment of other long-term assets held for sale Interest payable on financing for asset acquisition Result on sale of property, plant and equipment Cancellation of other liability accounts Interest in favor from loans to officials and employees Rental income Result on valuation of benefits to receive in securitization transactions Result on valuation of asset for administration of transferred financial assets Result on valuation of liability for administration of transferred financial assets Result on benefits to receive in securitization transactions Other operating income (expenses) items Monetary position result originated by items not related to financial margin (1) Result on valuation of items not related to financial margin Increase due to updating of other operating income (expenses) (1) Administration and promotion expenses Short-term direct benefits Workers' participation in profits Workers' participation in profits incurred Other short-term direct benefits Net cost of the period derived from long-term employee benefits Long-term direct benefits Deferred workers' participation in profits Estimation for non-recoverable deferred PTU Post-employment benefits Pensions Seniority bonus Other post-employment benefits Termination benefits Termination benefits for reasons other than restructuring Termination benefits due to restructuring Fees Rents Insurance and bonds Promotion and advertising expenses Other taxes and duties Non-deductible expenses Technology expenses Depreciations Of the period For right-of-use assets of property, plant and equipment Amortizations Of the period For right-of-use assets of intangible assets Loss on impairment or effect of reversal of impairment of real estate and other assets in use CNBV inspection and surveillance fees Maintenance expenses Consumables and minor supplies Other administration and promotion expenses Increase due to updating of administration and promotion expenses (1) Income tax Income taxes incurred Deferred income taxes Temporary differences Tax losses Tax credits

Tuesday, September 9, 2025 OFFICIAL GAZETTE 183 Electronic Payment Fund Institutions Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes amounts in national currency, foreign currency, UMA and indexed UDIS in pesos Amounts in pesos

Concept
National currency, UMA and indexed UDIS
Indexed foreign currency
Estimation for non-recoverable income tax
Temporary differences
Tax losses
Tax credits
Increase due to updating of income tax (1)
Discontinued operations
Discontinued operations
Increase due to updating of discontinued operations (1) Other comprehensive income Valuation of trading financial instruments Period effect Valuation Effect of deferred income tax and PTU Estimation for non-recoverable deferred income tax and PTU Increase due to updating of valuation of trading financial instruments (1) Valuation of financial instruments to collect and sell Period effect Valuation Effect of deferred income tax and PTU Estimation for non-recoverable deferred income tax and PTU Increase due to updating of valuation of financial instruments to collect and sell (1) Valuation of cash flow hedging financial instruments Period effect Valuation Effect of deferred income tax and PTU Estimation for non-recoverable deferred income tax and PTU Increase due to updating of valuation of cash flow hedging financial instruments (1) Valuation of other hedging financial instruments Period effect Valuation Effect of deferred income tax and PTU Estimation for non-recoverable deferred income tax and PTU Increase due to updating of valuation of other hedging financial instruments (1) Income and expenses related to assets held for disposal Period effect Result Effect of deferred income tax and PTU Estimation for non-recoverable deferred income tax and PTU Increase due to updating of income and expenses related to assets held for disposal (1) Remeasurement of defined employee benefits Period effect Valuation Effect of deferred income tax and PTU Estimation for non-recoverable deferred income tax and PTU Increase due to updating of remeasurement of defined employee benefits (1) Accumulated effect from translation Period effect Valuation Effect of deferred income tax and PTU Estimation for non-recoverable deferred income tax and PTU Increase due to updating of accumulated effect from translation (1) Electronic Payment Fund Institutions

184 DIARIO OFICIAL Tuesday, September 9, 2025
[. . .]
SERIES R10 RECLASSIFICATIONS
This series consists of two (2) reports, the preparation and submission of which must be monthly.

REPORTS
A-10111 Reclassifications in the statement of financial position This report requests closing balances for the period of the concepts from regulatory report A-0111 Minimum Catalog, as well as the respective movements by presentation and compensations according to accounting criteria performed for the purpose of presenting the items in the statement of financial position of the Electronic Payment Fund Institution, unconsolidated.

A-10121 Reclassifications in the statement of comprehensive income This report requests closing balances for the period of the concepts from regulatory report A-0111 Minimum Catalog, as well as the respective movements by presentation and compensations according to accounting criteria performed for the purpose of presenting the items in the statement of comprehensive income of the Electronic Payment Fund Institution, unconsolidated.

For the completion of reports A-10111 and A-10121, the following aspects must be considered:
Data referring to balances and amounts must be presented in national currency, foreign currency, UMA, and UDIS valued in pesos and foreign currency valued in pesos using the exchange rate indicated in the current accounting criteria. Such amounts and balances must be presented in pesos, with four decimal places, without commas. For example: $20,585.7000 would be 20585.7000.

CAPTURE FORMAT
Electronic Payment Fund Institutions shall carry out the submission of information related to reports A-10111 Reclassifications in the statement of financial position and A-10121 Reclassifications in the statement of comprehensive income, described above, by using the following capture format:

REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD START
PERIOD END
INSTITUTION KEY
REPORT SECTION FINANCIAL INFORMATION
CONCEPT
BALANCE TYPE
MOVEMENT TYPE
DATA

Electronic Payment Fund Institutions will report the information indicated in this series, which must comply with the validations and quality standards indicated by the National Banking and Securities Commission (Commission), adjusted to the characteristics and specifications. The information must be sent only once and will be received assuming it meets all characteristics and specifications; therefore, it cannot be modified and must be consistent with various reports that include the same information at different levels of aggregation. Consequently, if it does not meet the required quality and characteristics or has been submitted incompletely, the obligation to submit it will be considered unfulfilled, and the corresponding sanctions will be imposed in accordance with the applicable legal provisions.

Tuesday, September 9, 2025 DIARIO OFICIAL 185 Electronic Payment Fund Institutions Series R10 Reclassifications Report A-10111 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting criteria Compensations according to accounting criteria Statement of financial position unconsolidated (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) ASSET Cash and cash equivalents Cash Banks Deposits in financial entities Foreign exchange to be delivered Immediate collection documents High liquidity financial instruments Restricted or pledged electronic payment fund funds Foreign exchange to be received Others Others Margin accounts (derivative financial instruments) Cash Investments in financial instruments Other assets Investments in financial instruments Negotiable financial instruments Negotiable financial instruments without restriction Government debt In position To be delivered Bank debt In position To be delivered Other debt securities In position To be delivered Capital financial instruments In position To be delivered Restricted or pledged negotiable financial instruments Government debt In position To be received Bank debt In position To be received

186 DIARIO OFICIAL Tuesday, September 9, 2025 Electronic Payment Fund Institutions Series R10 Reclassifications Report A-10111 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting criteria Compensations according to accounting criteria Statement of financial position unconsolidated (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Other debt securities In position To be received Capital financial instruments In position To be received Financial instruments to collect and sell Financial instruments to collect and sell without restriction Government debt In position To be delivered Bank debt In position To be delivered Other debt securities In position To be delivered Restricted or pledged financial instruments to collect and sell Government debt In position To be received Bank debt In position To be received Other debt securities In position To be received Financial instruments to collect principal and interest (bonds) (net) Financial instruments to collect principal and interest (bonds) Financial instruments to collect principal and interest without restriction Government debt In position To be delivered Bank debt In position To be delivered Other debt securities In position To be delivered

Tuesday, September 9, 2025 DIARIO OFICIAL 187 Electronic Payment Fund Institutions Series R10 Reclassifications Report A-10111 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting criteria Compensations according to accounting criteria Statement of financial position unconsolidated (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Restricted or pledged financial instruments to collect principal and interest Government debt In position To be received Bank debt In position To be received Other debt securities In position To be received Expected credit loss estimate for investments in financial instruments to collect principal and interest (bonds) Financial instruments to collect principal and interest without restriction Government debt In position To be delivered Bank debt In position To be delivered Other debt securities In position To be delivered Financial instruments to collect principal and interest restricted or pledged Government debt In position To be received Bank debt In position To be received Other debt securities In position To be received Repo debtors Derivative financial instruments For trading purposes Futures to be received

188 DIARIO OFICIAL Tuesday, September 9, 2025 Electronic Payment Fund Institutions Series R10 Reclassifications Report A-10111 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting criteria Compensations according to accounting criteria Statement of financial position unconsolidated (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Forward contracts to be received Valuation Credit risk adjustment Options Valuation Credit risk adjustment Swaps Valuation Credit risk adjustment Credit derivative instruments Valuation Credit risk adjustment Structured operations Valuation Credit risk adjustment Derivative financial instrument packages Valuation Credit risk adjustment Counterparty credit risk adjustment For hedging purposes Futures to be received Valuation Valuation of the hedged item Forward contracts to be received Valuation Valuation of the hedged item Credit risk adjustment Options Valuation Valuation of the hedged item Credit risk adjustment Swaps Valuation Valuation of the hedged item Credit risk adjustment Credit derivative instruments Valuation Valuation of the hedged item Credit risk adjustment

Tuesday, September 9, 2025 DIARIO OFICIAL 189 Electronic Payment Fund Institutions Series R10 Reclassifications Report A-10111 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting criteria Compensations according to accounting criteria Statement of financial position unconsolidated (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Structured operations Valuation Valuation of the hedged item Credit risk adjustment Derivative financial instrument packages Valuation Valuation of the hedged item Credit risk adjustment Counterparty credit risk adjustment Fair value adjustments for hedging financial assets Virtual assets Restricted virtual assets Unrestricted virtual assets Benefits to be received in securitization operations Benefits on the remainder in securitization operations Asset for administration of transferred financial assets Accounts receivable Debtors from settlement of operations Foreign exchange sales Investments in financial instruments Repos Derivative financial instruments From issuance of securities Virtual assets Overdrafts in accounts derived from the transmission of electronic payment funds Debtors from margin accounts Debtors from collateral provided in cash Operations with financial instruments Operations not carried out in recognized markets (OTC) Others Various debtors Premiums, commissions, and rights to be received Loans and other debts from staff Overdue debts Other debtors Taxes to be recovered Conditional accounts receivable Other accounts receivable

190 DIARIO OFICIAL Tuesday, September 9, 2025 Electronic Payment Fund Institutions Series R10 Reclassifications Report A-10111 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting criteria Compensations according to accounting criteria Statement of financial position unconsolidated (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Expected credit loss estimate Various debtors Conditional accounts receivable Other accounts receivable Accounts receivable (net) Long-term assets held for sale or for distribution to owners Assets related to discontinued operations Prepayments and other assets Deferred charges Insurance to be amortized Other deferred charges Prepayments Interest paid in advance Commissions paid in advance Advances or provisional payments of taxes Rents paid in advance Other prepayments Security deposits Employee benefits assets Plan assets to cover employee benefits Long-term direct benefits Post-employment benefits Pensions Seniority premium Other post-employment benefits Deferred employee profit sharing (in favor) Estimate for non-recoverable deferred PTU Other short-term and long-term assets Properties, furniture, and equipment Properties, furniture, and equipment Land Buildings Buildings under construction Transport equipment Computer equipment Furniture Alterations and improvements Other properties, furniture, and equipment

Tuesday, September 9, 2025 DIARIO OFICIAL 191 Electronic Payment Fund Institutions Series R10 Reclassifications Report A-10111 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting criteria Compensations according to accounting criteria Statement of financial position unconsolidated (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Revaluation of properties, furniture, and equipment (1) Land Buildings Buildings under construction Transport equipment Computer equipment Furniture Alterations and improvements Other revaluations of properties, furniture, and equipment Accumulated depreciation of properties, furniture, and equipment Accumulated depreciation of properties, furniture, and equipment Buildings Transport equipment Computer equipment Furniture Alterations and improvements Other accumulated depreciation of properties, furniture, and equipment Revaluation of accumulated depreciation of properties, furniture, and equipment (1) Buildings Transport equipment Computer equipment Furniture Alterations and improvements Other revaluations of accumulated depreciation of properties, furniture, and equipment Properties, furniture, and equipment (net) Assets by right of use of properties, furniture, and equipment Land Buildings Transport equipment Computer equipment Furniture Other properties, furniture, and equipment Depreciation of assets by right of use of properties, furniture, and equipment Buildings Transport equipment Computer equipment Furniture Other properties, furniture, and equipment

192 DIARIO OFICIAL Tuesday, September 9, 2025 Electronic Payment Fund Institutions Series R10 Reclassifications Report A-10111 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting criteria Compensations according to accounting criteria Statement of financial position unconsolidated (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Assets by right of use of properties, furniture, and equipment (net) Deferred income tax asset Deferred income tax (in favor) Temporary differences Tax losses Tax credits Estimate for non-recoverable deferred income tax Temporary differences Tax losses Tax credits Intangible assets Intangible assets Revaluation of intangible assets (1) Accumulated amortization of intangible assets Accumulated amortization of intangible assets Revaluation of accumulated amortization of intangible assets (1) Intangible assets (net) Assets by right of use of intangible assets Amortization of assets by right of use of intangible assets Assets by right of use of intangible assets (net) LIABILITY Electronic payment funds issued Stock liabilities Stock certificates Nominal value and interest Transaction costs Premium or discount from placement Others Nominal value and interest Transaction costs Premium or discount from placement Bank and other organization loans Short-term loans Loans from multiple banking institutions Loans from foreign banks Loans from development banking institutions Loans from public trusts Loans from other organizations

Tuesday, September 9, 2025 DIARIO OFICIAL 193 Electronic Payment Fund Institutions Series R10 Reclassifications Report A-10111 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting criteria Compensations according to accounting criteria Statement of financial position unconsolidated (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Long-term loans Loans from multiple banking institutions Loans from foreign banks Loans from development banking institutions Loans from public trusts Loans from other organizations Collateral sold or pledged Repos Obligation of the repo provider to return collateral to the repo taker Collateral sold Government debt Bank debt Other debt securities Collateral pledged Derivative financial instruments Collateral sold Government debt Bank debt Other debt securities Capital financial instruments Others Other collateral sold Derivative financial instruments For trading purposes Futures to be delivered Forward contracts to be delivered Valuation Credit risk adjustment Options Valuation Credit risk adjustment Swaps Valuation Credit risk adjustment Credit derivative instruments Valuation Credit risk adjustment

194 DIARIO OFICIAL Tuesday, September 9, 2025 Electronic Payment Fund Institutions Series R10 Reclassifications Report A-10111 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting criteria Compensations according to accounting criteria Statement of financial position unconsolidated (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Structured operations Valuation Credit risk adjustment Derivative financial instrument packages Valuation Credit risk adjustment Counterparty credit risk adjustment For hedging purposes Futures to be delivered Valuation Valuation of the hedged item Forward contracts to be delivered Valuation Valuation of the hedged item Credit risk adjustment Options Valuation Valuation of the hedged item Credit risk adjustment Swaps Valuation Valuation of the hedged item Credit risk adjustment Credit derivative instruments Valuation Valuation of the hedged item Credit risk adjustment Structured operations Valuation Valuation of the hedged item Credit risk adjustment Derivative financial instrument packages Valuation Valuation of the hedged item Credit risk adjustment Counterparty credit risk

Tuesday, September 9, 2025 DIARIO OFICIAL 195 Electronic Payment Fund Institutions Series R10 Reclassifications Report A-10111 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting criteria Compensations according to accounting criteria Statement of financial position unconsolidated (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Fair value adjustments for hedging financial liabilities Obligations in securitization operations Liability for administration of transferred financial assets Lease liability Other accounts payable Creditors from settlement of operations Foreign exchange sales Investments in financial instruments Repos Derivative financial instruments Virtual assets Creditors from margin accounts Creditors from collateral received in cash Operations with financial instruments Operations not carried out in recognized markets (OTC) Others Contributions to be paid Value added tax Other taxes and duties to be paid Taxes and social security contributions withheld for payment Global account of electronic payment funds Various creditors and other accounts payable Commissions to be paid on ongoing operations Creditors for asset acquisition Dividends to be paid Creditors for maintenance service Provisions for various obligations Fees and rents Promotion and advertising expenses Technology expenses Ordered by CONDUSEF Other provisions Other various creditors Liabilities related to groups of assets held for sale Liabilities related to discontinued operations Financial instruments qualifying as liabilities Subordinated obligations in circulation Mandatory conversion Nominal value and interest Transaction costs Premium or discount from placement

196 DIARIO OFICIAL Tuesday, September 9, 2025 Electronic Payment Fund Institutions Series R10 Reclassifications Report A-10111 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA, and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting criteria Compensations according to accounting criteria Statement of financial position unconsolidated (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Conversion at the holder's decision Nominal value and interest Transaction costs Premium or discount from placement Conversion at the issuer's decision Nominal value and interest Transaction costs Premium or discount from placement Non-convertible Nominal value and interest Transaction costs Premium or discount from placement Contributions for future capital increases pending formalization by its shareholders' meeting Others Obligations associated with the withdrawal of components of properties, furniture, and equipment Income tax liability Taxes incurred Income tax (provision) Income tax (final tax adjustment) Deferred taxes Temporary differences Employee benefits liability Short-term direct benefits Long-term direct benefits Post-employment benefits Pensions Seniority premium Other post-employment benefits Termination benefits Termination benefits for reasons other than restructuring Termination benefits due to restructuring Employee profit sharing incurred Deferred employee profit sharing Deferred credits and advance collections Deferred credits Other income to be applied Other deferred credits

Tuesday, September 9, 2025 OFFICIAL GAZETTE 197 Electronic Payment Fund Institutions Series R10 Reclassifications Report A-10111 Reclassifications in the statement of financial position Includes figures in national currency, foreign currency, UMA and UDIS valued in pesos Figures in pesos Concept Minimum catalog balance Movements by presentation according to accounting criteria Compensations according to accounting criteria Unconsolidated statement of financial position (i) (ii) (A) Debit Credit Debit Credit MN, UMA and UDIS ME Total (B)* = (A) + (i) + (ii) Advance collections Commissions collected in advance Advance collections on goods promised for sale or with reservation of ownership Other advance collections EQUITY Contributed capital Share capital Share capital not exhibited Increase due to update of paid share capital (1) Contributions for future capital increases formalized by its shareholders' meeting Increase due to update of contributions for future capital increases formalized by its shareholders' meeting (1) Premium on sale of shares Increase due to update of premium on sale of shares (1) Financial instruments qualifying as capital Increase due to update of financial instruments qualifying as capital (1) Earned capital Capital reserves Legal reserve Other reserves Increase due to update of capital reserves (1) Retained earnings Results from previous periods Result to be applied Result from accounting changes and error corrections Increase due to update of results from previous periods (1) Net income Other comprehensive income Valuation of trading financial instruments Valuation Effect of income tax and PTU deferred Estimated deferred income tax and PTU not recoverable Increase due to update of valuation of trading financial instruments (1) Valuation of financial instruments to collect and sell Valuation Effect of income tax and PTU deferred Estimated deferred income tax and PTU not recoverable

Tuesday, September 9, 2025 OFFICIAL GAZETTE 207

For the completion of reports A-13111, A-13161, B-13211, and B-13221, the following aspects must be taken into consideration:

Data referring to balances must be presented in national currency, foreign currency, UMA, and UDIS valued in pesos and foreign currency valued in pesos using the exchange rate indicated in the current accounting criteria. Such amounts and balances must be presented in pesos, with four decimal places, and without commas. For example: $20,585.7000 would be 20585.7000.

CAPTURE FORMAT

Electronic Payment Fund Institutions shall carry out the submission of information related to reports A-13111 Statement of Changes in Equity and A-13161 Statement of Cash Flows, described above, by using the following capture format:

REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD START
PERIOD END
INSTITUTION KEY
REPORT
SECTION FINANCIAL INFORMATION
CONCEPT
BALANCE TYPE
DATA

Electronic Payment Fund Institutions shall carry out the submission of information related to reports B-13211 Statement of Financial Position and B-13221 Statement of Comprehensive Income, described above, by using the following capture format:

REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD START
PERIOD END
INSTITUTION KEY
REPORT
SECTION FINANCIAL INFORMATION
CONCEPT
DATA

Electronic Payment Fund Institutions shall report the information indicated in this series, which must comply with the validations and quality standards indicated by the National Banking and Securities Commission (Commission), adjusting to the characteristics and specifications.

The information must be sent only once and will be received assuming it meets all characteristics and specifications; consequently, it cannot be modified and must present consistency with the various reports in which the same information is included at a different level of aggregation. Therefore, if it does not meet the required quality and characteristics or has been presented incompletely, the obligation to present it will be considered unfulfilled, and consequently, the corresponding sanctions will be imposed in accordance with the applicable legal provisions.

208 OFFICIAL GAZETTE Tuesday, September 9, 2025 Electronic Payment Fund Institutions Series R13 Financial Statements Report A-13111 Statement of Changes in Equity Capital Includes figures in national currency, foreign currency, UMA, and UDIS valued in pesos Figures in pesos

Concept
Contributed Capital
Retained Earnings
Total Equity Capital
Social Capital
Contributions for future capital increases formalized by its shareholders' assembly Premium on share sales Financial instruments qualifying as equity Capital Reserves Accumulated Results Valuation of available-for-sale financial instruments Valuation of financial instruments held to collect and sell Valuation of cash flow hedging financial instruments Valuation of other hedging financial instruments Income and expenses related to assets held for sale Remeasurement of defined employee benefits Cumulative effect from translation Balance at ___ of _________ of ___ Retrospective adjustments for accounting changes Retrospective adjustments for error corrections Balance at ___ of _______ of ___ adjusted

OWNERS' MOVEMENTS
Capital contributions
Capital refunds
Declaration of dividends
Capitalization of other equity capital concepts Total

RESERVES MOVEMENTS
Capital Reserves (1)

COMPREHENSIVE INCOME:
Net Income
Other Comprehensive Income
Valuation of available-for-sale financial instruments Valuation of financial instruments held to collect and sell Valuation of cash flow hedging financial instruments Valuation of other hedging financial instruments Income and expenses related to assets held for sale Remeasurement of defined employee benefits Cumulative effect from translation Total Balance at ___ of __________ of ___ Electronic Payment Fund Institutions

(1) The entity must show in this line the amounts representing increases or decreases to capital reserves.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 209 Electronic Payment Fund Institutions Series R13 Financial Statements Report A-13161 Statement of Cash Flows Includes figures in national currency, foreign currency, UMA, and UDIS valued in pesos Figures in pesos

Concept Amount
Operating Activities
Profit before income tax
Adjustments for items associated with investment activities:
Depreciation of property, plant, and equipment Amortization of intangible assets Losses or reversal of losses on impairment of long-term assets Other adjustments for items associated with investment activities Discontinued operations Long-term assets held for sale or for distribution to owners Adjustments for items associated with financing activities:
Interest associated with bank loans and other organizations Interest associated with financial instruments qualifying as liabilities Interest associated with financial instruments qualifying as equity Other interest Changes in operating items Changes in bank loans and other organizations Change in margin accounts (derivative financial instruments) Change in investments in financial instruments (securities) (net) Change in repo debtors (net) Change in derivative financial instruments (asset) Change in benefits to receive in securitization operations Change in virtual assets Change in accounts receivable (net) Change in other operating assets (net) Change in bond liabilities Change in sold or pledged collateral Change in derivative financial instruments (liability) Change in obligations in securitization operations Change in other operating liabilities Change in hedging financial instruments (of hedged items related to operating activities) Change in employee benefit assets/liabilities Change in other accounts payable Change in other provisions Tax refunds Tax payments Net cash flows from operating activities

Investing Activities
Payments for long-term financial instruments
Collections from long-term financial instruments Payments for acquisition of property, plant, and equipment

210 OFFICIAL GAZETTE Tuesday, September 9, 2025 Electronic Payment Fund Institutions Series R13 Financial Statements Report A-13161 Statement of Cash Flows Includes figures in national currency, foreign currency, UMA, and UDIS valued in pesos Figures in pesos

Concept Amount
Collections from disposal of property, plant, and equipment Payments for discontinued operations Collections from discontinued operations Payments for acquisition of intangible assets Collections from disposal of intangible assets Collections associated with hedging financial instruments (of hedged items related to investing activities) Payments associated with hedging financial instruments (of hedged items related to investing activities) Other collections from investing activities Other payments for investing activities Net cash flows from investing activities

Financing Activities
Collections from obtaining bank loans and other organizations Payments of bank loans and other organizations Payments of lease liabilities Collections from share issuance Payments for social capital refunds Collections from issuance of financial instruments qualifying as equity Payments associated with financial instruments qualifying as equity Cash dividend payments Payments associated with repurchase of own shares Collections from issuance of financial instruments qualifying as liabilities Payments associated with financial instruments qualifying as liabilities Payments for interest on lease liabilities Collections associated with hedging financial instruments (of hedged items related to financing activities) Payments associated with hedging financial instruments (of hedged items related to financing activities) Other collections from financing activities Other payments for financing activities Net cash flows from financing activities

Note: In accordance with what is established by accounting criteria, the concepts appearing in this statement are shown in an enumerative rather than exhaustive manner.

Tuesday, September 9, 2025 OFFICIAL GAZETTE 211 Electronic Payment Fund Institutions Series R13 Financial Statements Report B-13211 Statement of Financial Position Includes figures in national currency, foreign currency, UMA, and UDIS valued in pesos Figures in pesos

Concept Amount
ASSETS
Cash and cash equivalents
Margin accounts (derivative financial instruments) Investments in financial instruments Available-for-sale financial instruments Financial instruments held to collect and sell Financial instruments to collect principal and interest (securities) (net) Repo debtors Derivative financial instruments For trading purposes For hedging purposes Valuation adjustments for financial asset hedging Virtual assets Benefits to receive in securitization operations Accounts receivable (net) Long-term assets held for sale or for distribution to owners Assets related to discontinued operations Prepayments and other assets Property, plant, and equipment (net) Right-of-use assets for property, plant, and equipment (net) Deferred income tax assets Intangible assets (net) Right-of-use assets for intangible assets (net) LIABILITIES Issued electronic payment funds Bond liabilities Bank loans and other organizations Short-term Long-term Sold or pledged collateral Repos Derivative financial instruments Other sold collateral Derivative financial instruments For trading purposes For hedging purposes Valuation adjustments for financial liability hedging Obligations in securitization operations Liabilities for administration of transferred financial assets Lease liabilities Other accounts payable Creditors for operation settlement Creditors for margin accounts Creditors for cash collateral received Contributions payable Global electronic payment fund account Other creditors and other accounts payable Liabilities related to groups of assets held for sale Liabilities related to discontinued operations Financial instruments qualifying as liabilities Subordinated obligations in circulation Contributions for future capital increases pending formalization by its shareholders' assembly Others

212 OFFICIAL GAZETTE Tuesday, September 9, 2025 Electronic Payment Fund Institutions Series R13 Financial Statements Report B-13211 Statement of Financial Position Includes figures in national currency, foreign currency, UMA, and UDIS valued in pesos Figures in pesos

Concept Amount
Obligations associated with the removal of components of property, plant, and equipment Income tax liability Employee benefits liability Deferred credits and advance collections EQUITY CAPITAL Contributed Capital Social Capital Unissued Social Capital Increase due to updating of paid social capital (1) Contributions for future capital increases formalized by its shareholders' assembly Increase due to updating of contributions for future capital increases formalized by its shareholders' assembly (1) Premium on share sales Increase due to updating of premium on share sales (1) Financial instruments qualifying as equity Increase due to updating of financial instruments qualifying as equity (1) Retained Earnings Capital Reserves Increase due to updating of capital reserves (1) Accumulated Results Result of prior periods Increase due to updating of result of prior periods (1) Net Income Other Comprehensive Income Valuation of available-for-sale financial instruments Increase due to updating of valuation of available-for-sale financial instruments (1) Valuation of financial instruments held to collect and sell Increase due to updating of valuation of financial instruments held to collect and sell (1) Valuation of cash flow hedging financial instruments Increase due to updating of valuation of cash flow hedging financial instruments (1) Valuation of other hedging financial instruments Increase due to updating of valuation of other hedging financial instruments (1) Income and expenses related to assets held for sale Increase due to updating of income and expenses related to assets held for sale (1) Remeasurement of defined employee benefits Increase due to updating of remeasurement of defined employee benefits (1) Cumulative effect from translation Increase due to updating of cumulative effect from translation (1) OFF-BALANCE SHEET ACCOUNTS Contingent assets and liabilities Goods in mandate Goods in custody or administration Collateral received by the entity Collateral received and sold or pledged by the entity Other registration accounts Electronic Payment Fund Institutions

Tuesday, September 9, 2025 OFFICIAL GAZETTE 213 Crowdfunding Financing Institutions Series R13 Financial Statements Report B-13221 Statement of Comprehensive Income Includes figures in national currency, foreign currency, UMA, and UDIS valued in pesos Figures in pesos

Concept Amount
Commissions and fees charged
Commissions and fees paid
RESULT FROM SERVICES
Interest income
Interest expense
Net monetary position result (financial margin) (1) FINANCIAL MARGIN Intermediation result Other operating income (expenses) Administration and promotion expenses OPERATING RESULT Income tax RESULT FROM CONTINUING OPERATIONS Discontinued operations NET INCOME Other Comprehensive Income Valuation of available-for-sale financial instruments Valuation of financial instruments held to collect and sell Valuation of cash flow hedging financial instruments Valuation of other hedging financial instruments Income and expenses related to assets held for sale Remeasurement of defined employee benefits Cumulative effect from translation COMPREHENSIVE INCOME BASIC EARNINGS PER ORDINARY SHARE (2) Electronic Payment Fund Institutions

Resolution modifying the General Provisions applicable to Financial Technology Institutions

Lineage: In force