Resolution modifying the General Provisions applicable to general deposit warehouses, exchange houses, credit unions and regulated multiple-object financial companies

DOF: 26/02/2024

RESOLUTION modifying the General Provisions applicable to general deposit warehouses, exchange houses, credit unions and regulated multiple-object financial companies

At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- FINANCE.- Ministry of

Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on what is provided by Article 87-D,

paragraphs first, fraction I, subsection k), m) second, third and tenth of the General Law of Organizations and

Auxiliary Credit Activities; 96 Bis, paragraph first; 98 Bis;

99 and 102 of the Credit Institutions Law, as well as 4, fractions II, V, XXXVI and XXXVIII, and 16, fraction I, of the Law of the National Banking and Securities Commission, and

CONSIDERATIONS

That, in attention to article 78 of the General Law of Regulatory Improvement and with the purpose of reducing the

cost of compliance of these provisions, the National Banking and Securities Commission issued the

Resolution modifying the General Provisions applicable to credit institutions,

published in the Official Journal of the Federation on July 23, 2021, with the object of incorporating the risk in

which credit institutions may incur when granting credits to women into the methodology for estimating

provisionary reserves and credit portfolio classification;

That, article 87-D, paragraphs first, fraction I, second and third of the General Law of Organizations

and Auxiliary Credit Activities establishes that regulated multiple-object financial companies that

maintain patrimonial links with a credit institution, shall be subject to what is provided in the Law of

Credit Institutions, observing for this purpose, the general provisions issued by the

National Banking and Securities Commission applicable to credit institutions, and

That, in this sense, it is necessary to homologate the regulations applicable to regulated multiple-object financial

companies that maintain patrimonial links with a credit institution, with those

issued by this National Banking and Securities Commission applicable to credit institutions, in

matter of information requirements for adjudicated assets, to incorporate the specific regulatory report

that allows giving homogeneous treatment to these financial entities and that, in turn, this

Commission has the elements for the better exercise of its supervisory powers, verifying their correct

application by these entities, has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO THE

GENERAL DEPOSIT WAREHOUSES, EXCHANGE HOUSES, CREDIT UNIONS AND

MULTIPLE-OBJECT FINANCIAL COMPANIES REGULATED

SOLE.- Articles 75, first paragraph, "Series R06 Adjudicated Assets" with the report

"A-0611 Adjudicated Assets"; 76, fraction I, subsection f) and the "Series R06 Adjudicated Assets" with the report

"A-0611 Adjudicated Assets" are ADDED to Annex 18 and the index of Annex 18 of the "General Provisions

applicable to general deposit warehouses, exchange houses, credit unions and

regulated multiple-object financial companies", published in the Official Journal of the Federation on January 19

of 2009 and last reformed by resolution published in said Journal on December 27

of 2023, is SUBSTITUTED, to read as follows:

"Article 75.-

...

Series R01 Minimum Catalog to Series R04 Credit Portfolio

...

Series R06 Adjudicated Assets

A-0611

Adjudicated Assets

Series R10 to Series R35

...

Article 76.-

...

I.

...

a) to e)

...

f)

The information related to series R06, must be sent within 25 days of the month

immediately following that of its date.

II. and III.

...

..."

TRANSITORY

SOLE. -

This Resolution will enter into force on March 1, 2024.

Respectfully

Mexico City, February 14, 2024. - President of the National Banking and Securities Commission,

Dr. Jesús de la Fuente Rodríguez.- Rubric.

Annex 18

Regulatory reports of multiple-object financial companies, regulated entities

Index

Series R01 Minimum Catalog

Frequency

A-0111

Minimum Catalog 1, 2 and 3

Monthly

Series R04 Credit Portfolio

Frequency

Financial Situation

A-0411

Portfolio by type of credit,

average balance, interest and

fees 1, 2 and 3

Monthly

A-0417

Classification of the credit portfolio and preventive estimation

for credit risks 1, 2 and 3

Monthly

A-0419

Movements in the preventive estimation

for credit risks 1, 2 and 3

Monthly

A-0420

Movements in the credit portfolio

with credit risk

stage 3 and valued at fair value 1, 2 and 3

Monthly

A-0424

Movements in the credit portfolio

with credit risk

stages 1 and 2 1, 2 and 3

Monthly

Commercial Portfolio

Detailed Information (Portfolio Classification Methodology Annexes 18 to 22)

C-0430

High commercial credits to

charge of federal entities

and municipalities, entities

financial, legal persons and

natural persons with business

activity, federal government, decentralized organisms

federal, state and

municipal, productive enterprises of the state and

credits granted to projects

of investment with source of

own payment 1, 2 and 3

Monthly

C-0431

Follow-up of commercial credits

charge of

federal entities and

municipalities, entities

financial, legal persons and

natural persons with business

activity, federal government, decentralized organisms

federal, state and

municipal, productive enterprises of the state and

credits granted to projects

of investment with source of

own payment 1, 2 and 3

Monthly

C-0432

Low of commercial credits to

charge of federal entities

and municipalities, entities

financial, legal persons and

natural persons with business

activity, federal government, decentralized organisms

federal, state and

municipal, productive enterprises of the state and

credits granted to projects

of investment with source of

own payment 1, 2 and 3

Monthly

C-0433

Reserves of commercial credits

charge of

federal entities and

municipalities, entities

financial, legal persons and

natural persons with business

activity, federal government, decentralized organisms

federal, state and

municipal and productive enterprises of the state 1, 2 and 3

Monthly

C-0434

Severity of Loss of

commercial credits charge of

federal entities and

municipalities, entities

financial, legal persons and

natural persons with business

activity, federal government, decentralized organisms

federal, state and

municipal and productive enterprises of the state 1, 2 and 3

Monthly

C-0435

Probability of Default

of commercial credits charge of

federal entities and

municipalities 1, 2 and 3

Monthly

C-0436

Probability of Default

of commercial credits charge of

financial entities 1, 2 and 3

Monthly

C-0437

Probability of Default

of commercial credits charge of

legal persons and natural

persons with business activity, of

the federal government, organisms

decentralized federal,

state and municipal and

productive enterprises of the

state with sales or net income

annual less than 14

million UDIS, distinct from

federal entities,

municipalities and entities

financial 1, 2 and 3

Monthly

C-0438

Probability of Default

of commercial credits charge of

legal persons and natural

persons with business activity, of

the federal government, organisms

decentralized federal,

state and municipal and

productive enterprises of the

state with sales or net income

annual greater than or

equal to 14 million UDIS,

distinct from entities

federative, municipalities and

financial entities 1, 2 and 3

Monthly

C-0439

Classification method and

provisioning applicable to

commercial credits for

investment projects with

own payment source (Annex

19) 1, 2 and 3

Monthly

C-0440

Guarantees of commercial

credits 1, 2 and 3

Monthly

Housing Portfolio

H-0491

Increases in housing credits 1,

2 and 3

Monthly

H-0492

Follow-up of housing credits 1, 2 and 3

Monthly

H-0493

Decrease in housing credits 1, 2 and 3

Monthly

H-0494

Reserves of housing credits 1, 2 and 3

Monthly

Series R06 Adjudicated Assets

A-0611

Adjudicated Assets 1

Monthly

Series R10 Reclassifications

A-1011

Reclassifications in the statement

of financial situation 1, 2 and 3

Monthly

A-1012

Reclassifications in the statement

of comprehensive result 1, 2 and 3

Monthly

Series R12 Consolidation

A-1219

Consolidation of the statement

of financial situation of the

regulated multiple-object financial company with its

subsidiaries 1, 2 and 3

Monthly

A-1220

Consolidation of the statement

of comprehensive result of the

regulated multiple-object financial company with its

subsidiaries 1, 2 and 3

Monthly

Series R13 Financial Statements

A-1311

Statement of changes in equity capital

1, 2 and 3

Quarterly

A-1316

Statement of cash flows 1, 2

and 3

Quarterly

B-1321

Statement of financial situation 1,

2 and 3

Monthly

B-1322

Statement of comprehensive result 1, 2

and 3

Monthly

Series R14 Shareholder Integration

A-1411

Shareholder integration 1, 2 and 3

Quarterly

Series R15 Service Operations

Frequency

B-1522

Non-client users of the

electronic media of the

regulated multiple-object financial company 1

Quarterly

B-1523

Client operations by

electronic banking services 1

Quarterly

B-1524

Clients by electronic banking service 1

Quarterly

Series R26 Information by commissionaires

Frequency

A-2610

Increases and decreases of

commissionaire administrators 1

Monthly

A-2611

Increases and decreases of commissionaires 1

Monthly

B-2612

Increases and decreases of modules or

establishments of

commissionaires 1

Monthly

C-2613

Follow-up of operations of

commissionaires 1

Monthly

Series R27 Claims

Frequency

A-2701

Claims 1

Quarterly

Series R28 Operational Risk Information

Frequency

A-2811

Loss events by operational

risk 1

Quarterly

A-2812

Estimation of levels of operational

risk 1

Annual

A-2813

Update of loss events

by operational risk 1

Quarterly

A-2815

Assignment of the method of the

business indicator for

operational risk 1

Monthly

Series R35 Large Exposures

Frequency

A-3511

Large exposure operations 1

Monthly

1 Applies to Multiple-Object Financial Companies linked with credit institutions (Article

87-C, fraction I, General Law of Organizations and Auxiliary Credit Activities (LGOAAC)).

2 Applies to issuers (Article 87-B, fifth paragraph, LGOAAC).

3 Applies to voluntary (Article 87-C BIS 1).

Series R01 Minimum Catalog and Series R04 Credit Portfolio

...

SERIES

R06

ADJUDICATED

ASSETS

This

series

is

integrated

by

one

(1)

report,

whose

frequency

of

elaboration and

presentation

must be

monthly.

REPORT

A-0611

Adjudicated Assets

In this report, the movements carried out during the month with the goods

adjudicated or received via deed in lieu of foreclosure are requested. The report asks for the initial balance of the month,

which must be equal to the final balance of the previous month and the value of the adjudicated goods that

entered in the period. Additionally, reductions by sales, for use of the

regulated multiple-object financial company and cancellations, are requested, the movements of the month

in the estimation and the

balance at the end of the period.

For

filling out the report

it is necessary

to have

in consideration

the following

aspects:

This

regulatory report

requests

the figures of the

company,

includes

national currency,

foreign currency,

VSM, UMA and UDIS valorized in pesos. The balances at the beginning of the month, presented in this

report,

must coincide

with the balances

of the items and concepts corresponding

to the report

A-0111

Minimum Catalog.

The data that refer to balances and amounts must be presented in national currency, foreign currency,

VSM, UMA and UDIS valorized in pesos, using the exchange rate indicated in the accounting criteria

in force. Such amounts and balances must be presented in pesos, with two decimals and without commas. For example:

$20,585.70

would be

20585.70.

CAPTURE FORMAT

The companies will carry out the sending of the information related to the report A-0611 Adjudicated Assets

described above, through the use of the following capture format:

INFORMATION

REQUESTED

SECTION

IDENTIFIER

OF THE

REPORT

PERIOD

KEY

OF THE ENTITY

REPORT

SECTION

FINANCIAL INFORMATION

CONCEPT

TYPE

OF BALANCE

TYPE

OF VALUE

DATA

The companies will report the information indicated in this series, which must comply with the

validations and quality standards that the National Banking and Securities Commission (Commission) indicates, that

in its case adjust, to the characteristics and specifications that for filling out and sending purposes

information are presented in the support guides, which are published and updated in the System

Interinstitutional Transfer of Information (SITI) or in that in its case, make known the Commission.

Once the validations and quality standards are overcome, the SITI will generate an electronic receipt.

The information must be sent only once and will be received assuming it meets all the characteristics

and specifications, by virtue of which it cannot be modified and must present consistency with the

diverse reports in which the same information is included with a different level of integration, therefore, if

not meet the quality and characteristics

required or have been

presented in an

incomplete manner,

it will be considered

as not fulfilled the obligation of its presentation and, consequently, the procedure will proceed to the imposition of the

corresponding sanctions in accordance with the legal provisions that are applicable.

Series R10 Reclassifications to Series R35 Large Exposures

...

---

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