Resolution modifying the General Provisions applicable to general warehouse companies, exchange houses, credit unions and multiple-object financial companies regulated — SHCP — MX

DOF: 30/12/2024

RESOLUTION that modifies the General Provisions applicable to general warehouse companies, exchange houses, credit unions and regulated multiple-object financial companies

A seal with the National Coat of Arms is placed at the margin, which reads: United Mexican States.- Treasury.- Ministry of

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

The

National Banking and Securities Commission,

based on

the provisions of

articles

52,

first paragraph;

87-D,

first paragraph,

fraction I,

subsections e),

l),

m),

r) and

t),

second, third and tenth of the
General Law of Organizations and
Auxiliary Credit Activities;

96 Bis, first paragraph;
97, first paragraph;
98 Bis and 99, first paragraph of the Credit Institutions Law, as well as 4,

fractions II,
III, V, XXXVI and XXXVIII;

6 and 16,

fraction I of the Law of the
National Banking and Securities Commission, and

CONSIDERING

That the report "A-2815 Assignment of the business indicator method for operational risk" of the "Series R28 Operational Risk Information", contains information that is included in its entirety in the report "A-0111 Minimum Catalog" of the "Series R01 Minimum Catalog", therefore, in order to avoid duplication of information, it is necessary to simplify the fulfillment of reporting obligations by Multiple-Object Financial Companies linked to credit institutions, in accordance with article 75 of the General Provisions applicable to general warehouse companies, exchange houses, credit unions and regulated multiple-object financial companies (Provisions);

That in order to calculate the business indicator and its components, necessary to determine the capital requirement of the regulated entities due to their exposure to operational risk, the information from the aforementioned report A-0111 can be used;

That, what is stated above is also applicable in the case of credit institutions and it is therefore necessary to homologate the regulations issued by this National Banking and Securities Commission for said institutions with those applicable to regulated multiple-object financial companies that maintain equity links with credit institutions;

That, since the General Law of Regulatory Improvement in its article 8, fraction V establishes that one of the objectives of regulatory improvement policy is to simplify Procedures and Services, the National Banking and Securities Commission has decided to take actions to reduce the regulatory burden of the procedures that, in general, regulated financial entities must present before this decentralized body, specifically for the present Resolution, leaving the aforementioned regulatory report A-2815 without effect, therefore it has resolved to issue the following:

RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO GENERAL WAREHOUSE COMPANIES, EXCHANGE HOUSES, CREDIT UNIONS AND REGULATED MULTIPLE-OBJECT FINANCIAL COMPANIES

SINGLE.-

The references to the report "A-2815 Assignment of the business indicator method for operational risk" from article 75, and from article 76, first paragraph, fraction I, subsection e); are DEROGATED;

and the index and the "Series R28 Operational Risk Information" of Annex 18 "Regulatory Reports" of the "General Provisions applicable to general warehouse companies, exchange houses, credit unions and regulated multiple-object financial companies", published in the Official Gazette of the Federation on January 19, 2009 and modified by resolutions published in the aforementioned dissemination medium, are REFORMED, to read as follows:

" Article 75.-

...

Series R01 to Series R27

...

Series R28

Operational Risk Information

...

A-2815

Repealed

Series R35 to Series R36 . . .

Article 76.-

...

to d)

...

Repealed.

...

II. and III. .

...

... "

" 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

Credit by type, average balance, interest and commissions 1, 2 and 3

Monthly

A- 0417

Credit portfolio qualification 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 portfolio with stage 3 credit risk and valued at fair value 1, 2 and 3

Monthly

A- 0424

Movements in portfolio with stages 1 and 2 credit risk 1, 2 and 3

Monthly

Commercial Portfolio

Detailed Information (Portfolio Qualification Methodology

Annexes 18 to 22)

C-0430

Registration of commercial credits held by federal entities and municipalities, financial entities, legal and natural persons with business activity, federal government, federal decentralized organisms, state and municipal, state productive enterprises and credits granted to investment projects or assets with own payment source 1, 2 and 3

Monthly

C-0431

Follow-up of commercial credits held by federal entities and municipalities, financial entities, legal and natural persons with business activity, federal government, federal decentralized organisms, state and municipal, state productive enterprises and credits granted to investment projects or assets with own payment source 1, 2 and 3

Monthly

C-0432

Cancellation of commercial credits held by federal entities and municipalities, financial entities, legal and natural persons with business activity, federal government, federal decentralized organisms, state and municipal, state productive enterprises and credits granted to investment projects or assets with own payment source 1, 2 and 3

Monthly

C-0433

Reserves of commercial credits held by federal entities and municipalities, financial entities, legal and natural persons with business activity, federal government, federal decentralized organisms, state and municipal and state productive enterprises 1, 2 and 3

Monthly

C-0434

Severity of Loss of commercial credits held by federal entities and municipalities, financial entities, legal and natural persons with business activity, federal government, federal decentralized organisms, state and municipal and state productive enterprises 1, 2 and 3

Monthly

C-0435

Probability of Default of commercial credits held by federal entities and municipalities 1, 2 and 3

Monthly

C-0436

Probability of Default of commercial credits held by financial entities 1, 2 and 3

Monthly

C-0437

Probability of Default of commercial credits held by legal and natural persons with business activity, federal government, federal decentralized organisms, state and municipal and state productive enterprises with Net Sales or Net Annual Income less than 14 million UDIS, other than federal entities, municipalities and financial entities 1, 2 and 3

Monthly

C-0438

Probability of Default of commercial credits held by legal and natural persons with business activity, federal government, federal decentralized organisms, state and municipal and state productive enterprises with Net Sales or Net Annual Income greater than or equal to 14 million UDIS, other than federal entities, municipalities and financial entities 1, 2 and 3

Monthly

C-0439

Qualification and provisioning method applicable to commercial credits for investment projects or assets 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

New housing credits 1, 2 and 3

Monthly

H-0492

Follow-up of housing credits 1, 2 and 3

Monthly

H-0493

Cancellation of housing credits 1, 2 and 3

Monthly

H-0494

Reserves of housing credits 1, 2 and 3

Monthly

Series

R06

Adjudicated Assets

Frequency

A-0611

Adjudicated Assets 1

Monthly

Series

R10

Reclassifications

Frequency

A-1011

Reclassifications in the statement of financial position 1, 2 and 3

Monthly

A-1012

Reclassifications in the statement of comprehensive income 1, 2 and 3

Monthly

Series

R12

Consolidation

Frequency

A-1219

Consolidation of the statement of financial position of the regulated multiple-object financial company with its subsidiaries 1, 2 and 3

Monthly

A-1220

Consolidation of the statement of comprehensive income of the regulated multiple-object financial company with its subsidiaries 1, 2 and 3

Monthly

Series

R13

Financial Statements

Frequency

A-1311

Statement of changes in equity 1, 2 and 3

Quarterly

A-1316

Statement of cash flows 1, 2 and 3

Quarterly

B-1321

Statement of financial position 1, 2 and 3

Monthly

B-1322

Statement of comprehensive income 1, 2 and 3

Monthly

Series

R14

Shareholder Integration

Frequency

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 for Electronic Banking services 1

Quarterly

B-1524

Clients for Electronic Banking service 1

Quarterly

Series

R26

Information by Commission Agents

Frequency

A-2610

Registration and cancellation of Commission Agent Administrators 1

Monthly

A-2611

Registration and cancellation of commission agents 1

Monthly

B-2612

Registration and cancellation of modules or establishments of commission agents 1

Monthly

C-2613

Follow-up of commission agent operations 1

Monthly

Series

R27

Claims

Frequency

A-2701

Claims 1

Quarterly

Series

R28

Operational Risk Information

Frequency

A-2811

Operational Risk Loss Events 1

Quarterly

A-2812

Estimation of Operational Risk Levels 1

Annual

A-2813

Update of Operational Risk Loss Events 1

Quarterly

Series

R35

Large Exposures

Frequency

A-3511

Large Exposure Operations 1

Monthly

Series

R36

Prepayments and Deferred Charges

Frequency

A-3601

Expenditures or expenses whose recognition is deferred over time 1

Monthly

1 Applies to Multiple-Object Financial Companies linked to credit institutions (Article 87-C, fraction I, General Law of Organizations and Auxiliary Credit Activities (LG-OAAC)).

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

3 Applies to voluntary ones (Article 87-C BIS 1, LG-OAAC)

SERIES

R01

MINIMUM CATALOG

SERIES

R27

CLAIMS

...

SERIES

R28

OPERATIONAL RISK INFORMATION

This series is integrated by three (3) reports, whose frequency of preparation and presentation must be quarterly for reports A-2811 and A-2813 and annual for report A-2812 .

REPORTS A-2811

Operational Risk Loss Events

In this report, information is requested regarding the operational risk event considering qualitative and quantitative variables related to loss amounts, associated expenses or recovery, the date on which the event occurred, and specific characteristics of the affected processes and products.

A-2812

Estimation of Operational Risk Levels

In this report, information is requested regarding current and potential risks detected by the entities, which among other risks refers to those contemplated by:

i) failures or deficiencies in internal controls;

ii) errors in the processing and storage of operations;

iii) errors in the transmission of information;

iv) adverse administrative and judicial resolutions;

v) frauds or thefts, grouped by business lines, and

vi) processes and products.

As well as their possible impact and frequency within the relevant processes of the entities.

A-2813

Update of Operational Risk Loss Events

In this report, all cases of operational risk loss events that have presented an update or modification in the amount of the loss, associated expense or recovery must be reported, which have been previously reported in the corresponding report A-2811 of series R28.

CAPTURE FORMAT

The entities will carry out the sending of the information related to report A-2811 Operational Risk Loss Events described above, by using the following capture format:

INFORMATION REQUESTED

REPORT IDENTIFIER SECTION

PERIOD

ENTITY KEY

REPORT

OPERATIONAL RISK EVENT DATA SECTION

EVENT OCCURRENCE DATE

EVENT REGISTRATION DATE IN THE ROP TOOL

EVENT ACCOUNTING DATE

SIMPLE EVENT NUMBER

MULTIPLE EVENT NUMBER

OPERATIONAL RISK TYPE

LOSS AMOUNT

ASSOCIATED EXPENSE AMOUNT

RECOVERY AMOUNT

NUMBER OF AFFECTED BUSINESS LINES

BUSINESS LINE WITH GREATEST IMPACT

NUMBER OF AFFECTED PROCESSES

PROCESS WITH GREATEST IMPACT

NUMBER OF AFFECTED PRODUCTS

PRODUCT WITH GREATEST IMPACT

CHANNEL

CAUSE

ACCOUNTING REGISTRATION

OPERATIONAL RISK FOLIO R28 A 2812 ASSOCIATED WITH THE

LOSS

ASSOCIATED RISK TYPE

The entities will carry out the sending of the information related to report A-2812 Estimation of Operational Risk Levels described above, by using the following capture format:

INFORMATION REQUESTED

REPORT IDENTIFIER SECTION

PERIOD

ENTITY KEY

REPORT

OPERATIONAL RISK ASSESSMENT IN PROCESSES SECTION

OPERATIONAL RISK FOLIO

PRODUCT

PROCESS

BUSINESS LINE

OPERATIONAL RISK TYPE

OPERATIONAL RISK QUALIFICATION

OPERATIONAL RISK DESCRIPTION

The entities will carry out the sending of the information related to report A-2813 Update of Operational Risk Loss Events described above, by using the following capture format:

INFORMATION REQUESTED

REPORT IDENTIFIER SECTION

PERIOD

ENTITY KEY

REPORT

OPERATIONAL RISK EVENT DATA UPDATE SECTION

EVENT OCCURRENCE DATE

EVENT REGISTRATION DATE IN THE ROP TOOL

LAST DATE OF MODIFICATION OR REGISTRATION OF THE EVENT

EVENT ACCOUNTING DATE

SIMPLE EVENT NUMBER

MULTIPLE EVENT NUMBER

OPERATIONAL RISK TYPE

UPDATED LOSS AMOUNT

ASSOCIATED EXPENSE AMOUNT

RECOVERY AMOUNT

NUMBER OF AFFECTED BUSINESS LINES

BUSINESS LINE WITH GREATEST IMPACT

NUMBER OF AFFECTED PROCESSES

PROCESS WITH GREATEST IMPACT

NUMBER OF AFFECTED PRODUCTS

PRODUCT WITH GREATEST IMPACT

CHANNEL

CAUSE

ACCOUNTING REGISTRATION

OPERATIONAL RISK FOLIO R28 A 2812 ASSOCIATED WITH THE

LOSS

ASSOCIATED RISK TYPE

...

SERIES

R35

LARGE EXPOSURES

SERIES

R36

PREPAYMENTS AND DEFERRED CHARGES

...

TRANSITORY

SINGLE.-

This Resolution will enter into force the day following its publication in the Official Gazette of the Federation.

From that date, institutions will no longer be required to send the information from the regulatory report "A-2815 Assignment of the business indicator method for operational risk" of the series "R28 Operational Risk Information".

Respectfully,

Mexico City, December 20, 2024.- President of the National Banking and Securities Commission,

Dr. Jesús

de la Fuente Rodríguez.- Signature.

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CONSULT

BY DATE

INDICATORS

Exchange Rate and Rates as of 24/08/2026

DOLLAR

16.9018 UDIS

8.806514 TIIE 28 DAYS

6.7961% TIIE 91 DAYS

6.8338% TIIE 182 DAYS

6.8887% TIIE OVERNIGHT

6.54%

SURVEYS

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