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

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DOF: 07/07/2026

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

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

The National Banking and Securities Commission, based on the provisions of articles 52, first paragraph and 53, first paragraph of the General Law of Auxiliary Credit Organizations and Activities; 65; 67, second paragraph and 68 of the Credit Unions Law; 19, fractions XIV and XV and 24 of the National Law to Eliminate Bureaucratic Procedures; 98 Bis of the Credit Institutions Law, as well as 4, fractions II, III, V, XXXVI and XXXVIII; 14 and 16, fraction I and XVII of the National Banking and Securities Commission Law, and

CONSIDERING

That, on July 24, 2025, the "Resolution that modifies the General Provisions applicable to general warehouse companies, exchange houses, credit unions and multiple-object financial societies regulated" was published in the Official Gazette of the Federation, through which adjustments were made to the regulations regarding special accounting criteria and special accounting records, in order to provide legal certainty regarding the natural phenomena that update the assumption for their authorization and the requirements that must be met to prove the adverse impact on the solvency or liquidity of general warehouse companies, exchange houses and credit unions and, in their case, on the stability of the financial system as a whole, or when said financial entities are carrying out financial rehabilitation or corporate restructuring processes, and

That, in compliance with what is established in the "General Agreement by which simplification and administrative improvement actions are established for procedures carried out before the National Banking and Securities Commission" published in the Official Gazette of the Federation on December 31, 2025, as well as article 24, second paragraph of the National Law to Eliminate Bureaucratic Procedures, it is necessary to modify the "General Provisions applicable to general warehouse companies, exchange houses, credit unions and multiple-object financial societies regulated" to establish the application formats for procedures related to the authorization of special accounting records and special accounting criteria, as well as to reduce the maximum response times of the authority regarding said authorizations, has resolved to issue the following:

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

UNIQUE.- The articles 9, fourth and fifth paragraphs, 9 Bis, second and third paragraphs, 141 fourth and fifth paragraphs and 141 Bis, second and third paragraphs are REFORMED, and Annex 35 of the "General Provisions applicable to general warehouse companies, exchange houses, credit unions and multiple-object financial societies regulated" published in the Official Gazette of the Federation on January 19, 2009 and modified by various resolutions is ADDED, to read as follows:

" INDEX

TITLES FIRST TO EIGHTH . . . TRANSITORY

List of Annexes Annexes 1 to 34 . . . Annex 35 Formats for the submission of information to the National Banking and Securities Commission. "

" Article 9.- . . . . . . . . . The authorization application must be sent to the Commission in accordance with the format contained in Annex 35 of these provisions and must be signed with a handwritten signature, or by means of Advanced or Reliable Electronic Signature, by the legal representative of the general warehouse companies or exchange houses or, in their case, by the legal representative of the self-regulatory bodies recognized by the Commission or of any guild representation body. The Commission will resolve the authorization application referred to in the previous paragraph, within a period of sixty business days counted from the day following its receipt. Until the respective resolution is notified, general warehouse companies or exchange houses must continue using the accounting criteria established in Annexes 1 and 5 of these provisions. If the Commission does not issue or notify the corresponding resolution within said period, it will be understood in the negative sense and the application will be considered dismissed. . . . "

" Article 9 Bis.- . . . The application to obtain the authorization for the application of special accounting records must be sent to the Commission in accordance with the format contained in Annex 35 of these provisions and must be signed with a handwritten signature, or by means of Advanced or Reliable Electronic Signature, by the legal representative of the general warehouse companies or exchange houses, and must contain at least the following: I. to V. . . . . . . a) and b) . . . The Commission will resolve the authorization application referred to in the previous paragraph, within a period of sixty business days counted from the day following its receipt. Until the respective resolution is notified, general warehouse companies or exchange houses must continue using the accounting criteria established in Annexes 1 and 5 of these provisions. If the Commission does not issue or notify the corresponding resolution within said period, it will be understood in the negative sense and the application will be considered dismissed. "

" Article 141.- . . . . . . . . . The authorization application must be sent to the Commission in accordance with the format contained in Annex 35 of these provisions and must be signed with a handwritten signature, or by means of advanced or reliable electronic signature, by the legal representative of the credit unions or, in their case, by the legal representative of the self-regulatory bodies recognized by the Commission or of any guild representation body. The Commission will resolve the authorization application referred to in the previous paragraph, within a period of sixty business days counted from the day following its receipt. Until the respective resolution is notified, credit unions must continue using the accounting criteria established in Annex 4 of these provisions. If the Commission does not issue or notify the corresponding resolution within said period, it will be understood in the negative sense and the application will be considered dismissed. . . . "

" Article 141 Bis.- . . . The application to obtain the authorization for the application of special accounting records must be sent to the Commission in accordance with the format contained in Annex 35 of these provisions and must be signed with a handwritten signature, or by means of advanced or reliable electronic signature, by the legal representative of the credit unions, and must contain at least the following: I. to V. . . . . . . a) and b) . . . The Commission will resolve the authorization application referred to in the previous paragraph, within a period of sixty business days counted from the day following its receipt. Until the respective resolution is notified, credit unions must continue using the accounting criteria established in Annex 4 of these provisions. If the Commission does not issue or notify the corresponding resolution within said period, it will be understood in the negative sense and the application will be considered dismissed. "

TRANSITORIES

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

SECOND.- General warehouse companies, exchange houses and credit unions that, prior to the entry into force of this modifying Resolution, have presented their authorization application to the Commission in terms of what is established by articles 9 and 141 or 9 Bis and 141 Bis, as applicable, will continue their process in accordance with what is provided in the "General Agreement by which simplification and administrative improvement actions are established for procedures carried out before the National Banking and Securities Commission" published in the Official Gazette of the Federation on December 31, 2025, in the case of those authorization applications that were entered prior to the entry into force of the aforementioned Agreement, they will be processed in accordance with the second transitory article of the same.

THIRD.- General warehouse companies, exchange houses and credit unions that, prior to the entry into force of this modifying Resolution, have authorization issued by the Commission in terms of what is established in articles 9 and 141 or 9 Bis and 141 Bis, as applicable, will remain valid until the date of their conclusion.

Respectfully, Mexico City, June 25, 2026. - President of the National Banking and Securities Commission, Ángel Cabrera Mendoza.- Rubric.

" ANNEX 35 FORMATS FOR THE SUBMISSION OF INFORMATION TO THE NATIONAL BANKING AND SECURITIES COMMISSION

General warehouse companies, exchange houses and credit unions must present the corresponding formats in accordance with what is established in these provisions, duly completed in their entirety, as follows:

INDEX

Legal Basis Format Name

Article 6 Application for authorization or extension of special accounting criteria to supervised financial entities when competent authorities issue declarations of emergency or natural disaster due to the occurrence of disturbing natural phenomena that generate effects on the economy and could cause an adverse impact on the solvency or liquidity of the entities and, in their case, on the stability of the financial system.

Article 6 Bis Application for authorization of special accounting records to supervised financial entities that carry out financial rehabilitation or corporate restructuring processes, seeking their stability and correct functioning.

Article 141 Application for authorization or extension of special accounting criteria to supervised financial entities when competent authorities issue declarations of emergency or natural disaster due to the occurrence of disturbing natural phenomena that generate effects on the economy and could cause an adverse impact on the solvency or liquidity of the entities and, in their case, on the stability of the financial system.

Article 141 Bis Application for authorization of special accounting records to supervised financial entities that carry out financial rehabilitation or corporate restructuring processes, seeking their stability and correct functioning.

Application for authorization or extension of special accounting criteria to supervised financial entities when competent authorities issue declarations of emergency or natural disaster due to the occurrence of disturbing natural phenomena that generate effects on the economy and could cause an adverse impact on the solvency or liquidity of the entities and, in their case, on the stability of the financial system

Format Homoclave Date of publication in the DOF DD MM AAAA Place of application Date of application Municipality or Alcaldía: State: DD MM AAAA Select the option that fits your application

Authorization Application Extension Request* Select the option that fits the nature of the supervised financial entity:

General Warehouse Companies, Exchange Houses and Credit Unions Savings and Loan Cooperatives Holding Companies of Financial Groups Credit Institutions Community Financial Societies and Popular Financial Societies Liquidating Partners and Clearing Houses Brokerage Houses Investment Funds, Investment Fund Operating Societies or Investment Fund Share Distribution Societies Crowdfunding Institutions and Electronic Payment Fund Institutions Development Agencies or Development Entity

Data of the Supervised Financial Entity or Self-Regulatory Body recognized by the Commission or any Guild Representation Body:

Name or trade name (in their case) : Tax address: Name of the attorney or legal representative: RFC of the legal representative: Address for hearing or receiving notifications Postal code: Street: (Example: Avenida Insurgentes Sur, Boulevard Ávila Camacho, Calzada, Corridor, Vial Axis, etc.) Exterior number: Interior number: Neighborhood: (Example: Ampliación Juarez, Residencial Hidalgo, Subdivision, Section, etc.) Locality (Optional) : Municipality or Alcaldía: State: Between which streets (Optional) : Emails to receive notifications Email 1: Email 4: Email 2: Email 5: Email 3: Email 6:

Detailed description of the special accounting criteria requested, as well as the period and geographic area of application.

Detailed narrative of the economic effects that the disturbing natural phenomenon has caused or is estimated to cause.

Estimation of the impact that the economic effects could cause on the solvency, liquidity indicators and those related to the application of special accounting criteria of the affected financial entities and, in their case, on the stability of the financial system.

Explanation of how the special accounting criteria will help reduce or prevent the effects referred to in the previous sections.

*(Only required field for extension request)

Information with which the entity proves that the economic effects persist on the date of the extension request.

Signature of the legal representative of the entity, of the self-regulatory bodies recognized by the Commission or of any guild representation body

CNBV Privacy Notice: In compliance with the General Law for the Protection of Personal Data in Possession of Obligated Subjects, the National Banking and Securities Commission (CNBV) makes available to the citizenry the Comprehensive and Simplified Privacy Notices of the various administrative and operational units of this Commission, in order for the holders of personal data to know the treatment that will be given to them and can make informed decisions regarding them, available at https://www.cnbv.gob.mx/ProteccionDatos/Paginas/Avisos-de-Privacidad-de-la-CNBV.aspx

*In accordance with article 4 of the Federal Administrative Procedure Law and 19, fraction XV of the National Law to Eliminate Bureaucratic Procedures, the formats to request procedures and services must be published in the Official Gazette of the Federation (DOF).

This format may be accompanied by additional documentation that the applicant considers necessary to prove the requirement.

Application for authorization of special accounting records to supervised financial entities that carry out financial rehabilitation or corporate restructuring processes, seeking their stability and correct functioning

Format Homoclave Date of publication in the DOF DD MM AAAA Place of application Date of application Municipality or Alcaldía: State: DD MM AAAA Select the option that fits the nature of the supervised financial entity:

General Warehouse Companies, Exchange Houses and Credit Unions Savings and Loan Cooperatives Holding and Sub-holding Companies of Financial Groups Credit Institutions Community Financial Societies and Popular Financial Societies Liquidating Partners and Clearing Houses Brokerage Houses Investment Funds, Investment Fund Operating Societies or Investment Fund Share Distribution Societies Crowdfunding Institutions and Electronic Payment Fund Institutions Development Agencies and Development Entities

Data of the Financial Entity

Name or trade name (in their case) : Tax address: Name of the attorney or legal representative: Notarial instrument No. (in their case) : Address for hearing and receiving notifications Postal code: Street: (Example: Avenida Insurgentes Sur, Boulevard Ávila Camacho, Calzada, Corridor, Vial Axis, etc.) Exterior number: Interior number: Neighborhood: (Example: Ampliación Juarez, Residencial Hidalgo, Subdivision, Section, etc.) Locality (Optional) : Municipality or Alcaldía: State: Between which streets (Optional) : Emails to receive notifications Email 1: Email 4: Email 2: Email 5: Email 3: Email 6:

Detailed description of the special accounting records requested, indicating at least, the items of the financial statements that would be affected, amounts and period for their application.

Detailed explanation of the causes that have generated the need to carry out the Financial Rehabilitation or Corporate Restructuring process.

The solvency, liquidity, capital indicators and those related to the application of special accounting records, determined as of the date of the application, as well as a detailed description of the effects that said indicators could present in case of not having the requested authorization.

The remediation actions and measures that make up the Financial Rehabilitation or Corporate Restructuring processes required by the requesting entity.

Evidence that the actions and measures indicated in this application have the approval of the Board of Directors or competent body of the requesting entity.

Signature of the legal representative of the entity

CNBV Privacy Notice: In compliance with the General Law for the Protection of Personal Data in Possession of Obligated Subjects, the National Banking and Securities Commission (CNBV) makes available to the citizenry the Comprehensive and Simplified Privacy Notices of the various administrative and operational units of this Commission, in order for the holders of personal data to know the treatment that will be given to them and can make informed decisions regarding them, available at https://www.cnbv.gob.mx/ProteccionDatos/Paginas/Avisos-de-Privacidad-de-la-CNBV.aspx

*In accordance with article 4 of the Federal Administrative Procedure Law and 19, fraction XV of the National Law to Eliminate Bureaucratic Procedures, the formats to request procedures and services must be published in the Official Gazette of the Federation (DOF).

This format may be accompanied by additional documentation that the applicant considers necessary to prove the requirement.

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