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

DOF: 27/09/2023

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

At the margin, a seal with the National Coat of Arms, 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), n) and r) and second, third and tenth paragraphs of the

General Law of Auxiliary Credit Organizations and Activities;

96 Bis, first paragraph, 98 Bis;

99,

first paragraph and 102,

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, in accordance with article 78 of the General Law of Regulatory Improvement and with the purpose of reducing the

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

the issuance of the "Resolution modifying the General Provisions applicable to the activities

of savings and loan cooperative societies" published in the Official Journal of the Federation on January 23

of 2018, in terms of which the new Financial Reporting Standards issued

by the Mexican Council of Financial Reporting Standards, A.C.

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

Auxiliary Credit Organizations and Activities establishes that regulated multiple-object financial societies

that maintain equity links with a credit institution, shall be subject to what is

provided in the Credit Institutions Law, and must observe for this purpose, the general provisions

issued by the National Banking and Securities Commission applicable to credit institutions;

That, on March 13, 2020, the "Resolution modifying

the General Provisions applicable to credit institutions" was published in the Official Journal of the Federation,

in which Title Two was added, Chapters V Bis and V Bis 1 titled respectively as "General Methodologies

Standard by credit portfolio type" and "Of the requirements for the use of Internal Methodologies of

reserves based on NIF C-16", so it is pertinent to carry out the adjustments pertinent to the

references of those chapters in the regulations applicable to regulated multiple-object financial societies

that maintain equity links with a credit institution,

That, in that sense, it is necessary to harmonize the regulations applicable to regulated multiple-object financial societies

that maintain equity links with a credit institution, with those

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

of risk diversification, operational risk and information requirements, to incorporate the

specific regulatory reports that allow giving a 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;

That, in order to provide regulated multiple-object financial societies that maintain equity links

with credit institutions with better elements that allow them to carry out a standardized and homogeneous

treatment of the deductions they must make in the computation of their regulatory capital,

attending to international best practices, it is considered necessary that the applicable regulations

provide for the precise identification of items of advance payments and deferred charges with a term equal to or

greater than twelve months, as well as those that had been agreed with a shorter term, since,

are exclusively these latter ones that receive the most favorable treatment of a risk weighting for

credit risk, instead of the deduction in core capital, and

That, in that sense, it is necessary to incorporate into the applicable regulations a specific

regulatory report that allows regulated multiple-object financial societies that maintain equity links with

credit institutions, to give a homogeneous treatment in the determination of the amount of the concepts of

advance payments and deferred charges that are exempt from the deduction in core capital; and that allows

the National Banking and Securities Commission the better exercise of its supervisory powers, has resolved

to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS

APPLICABLE TO

GENERAL WAREHOUSE RECEIPTS, EXCHANGE HOUSES, CREDIT

UNIONS AND REGULATED MULTIPLE-OBJECT FINANCIAL SOCIETIES

SINGLE.- Articles 72, first paragraph, fractions V, VII and XII; 76, first paragraph,

fraction I, subsections b) and d); 76 Bis 1 and 76 Bis 2 are REFORMED; articles 75, first paragraph,

Series R28 "Operational risk information", with report A-2815 "Assignment of the business indicator method for

operational risk", Series R35 "Large Exposures" with report A-3511 "Large exposure operations" and Series R36 "Advance payments" with report A-3601 "Detail of expenditures or expenses whose recognition is deferred in time" and 76, first paragraph, fraction I, subsection e); are ADDED; articles 72, first paragraph, fraction XI; 75, first paragraph, of Series R04 "Credit portfolio", "Financial situation", report A-0415 "Average balances, interest and commissions for credit portfolio" and of Series

R28, report A-2814 "Assignment of standard operational risk method and alternative standard" are DEROGATED; and

SUBSTITUTES the index of Annex 18, of the "General Provisions applicable to general warehouse receipts, exchange houses, credit unions and regulated multiple-object financial societies",

published in the Official Journal of the Federation on January 19, 2009 and reformed for the last

time by resolution published in the said Journal on December 2, 2022, to read as follows:

" Article 72.- . . .

I. to IV.

. . .

Chapter III of Title Two of the Single Circular of Banks.

Second paragraph.

Derogated.

Third paragraph.

Derogated.

VI.

. . .

VII.

Chapters V, V Bis and V Bis 1 of Title Two of the Single Circular of Banks.

VIII. to X.

. . .

XI.

Derogated.

XII.

Chapters III and X of Title Five of the Single Circular of Banks.

XIII. to XVII.

. . .

. . . "

" Article 75.- . . .

Series R01 Minimum Catalog

. . .

Series R04 Credit Portfolio

Financial situation

A-0411

. . .

A-0415

Derogated.

A-0417 to A-0424

. . .

Commercial Portfolio (using expected loss methodology)

. . .

Commercial Portfolio

Detailed information (Portfolio rating methodology Annexes 18 to 22)

. . .

Housing Portfolio

. . .

Series R10 to Series R27

. . .

Series R28

Operational risk information

A-2811 to A-2813

. . .

A-2814

Derogated.

A-2815

Assignment of the business indicator method for operational risk

Series R35 Large Exposures

A-3511

Large Exposure Operations

Series R36 Advance Payments

A-3601

Detail of expenditures or expenses whose recognition is deferred in time

Article 76.-

. . .

The information relating to series R01, R04, exclusively with respect to the

reports A-0411, A-0417, A-0419, A-0420, A-0424, C-0433, C-0434, C-0435, C-0436, C-0437,

C-0438, C-0439, C-0440, R10, R12 and R13, exclusively with respect to the reports

B-1321 and B-1322 and R36. Such information must be provided within twenty days of the

month immediately following the month of its date.

. . .

The information relating to series R26 and R35 must be sent, no later than, the last day of the

month immediately following the month of its date.

The information relating to report A-2815 of series R28 must be provided, no later than,

within fifteen business days following the close of the month to which the information corresponds.

II. and III.

. . .

Article 76 Bis 1.- Regulated Multiple-Object Financial Societies that issue debt securities

issued by them, registered in the National Securities Registry in accordance with the Securities Market Law, or

in the case of fiduciary titles equally registered in the said Registry, when compliance with the

obligations regarding the titles issued under the trust depends totally or partially on said society,

acting as settlor, assignor or administrator of the trust estate, or

as guarantor or surety of the referred titles, will not be obliged to provide the information that is

indicated in series R15, R26, R27, R28, R35 and R36 indicated in article 75 of these

provisions.

Article 76 Bis 2.- Regulated Multiple-Object Financial Societies that obtain approval

from the Commission in terms of what is provided for in article 87-C Bis 1 of the LG-OAAC, will not be obliged to

provide the information that is indicated in series R15, R26, R27, R28, R35 and R36 indicated in the

article 75 of these provisions. "

TRANSITORY

FIRST.- This Resolution will enter into force on January 1, 2024, except for what is provided in the

following transitory articles.

SECOND.- This Resolution will not be applicable to the amount of credits disposed of, or to the

coverage of guarantees by individuals, or groups of persons representing common risk, that regulated multiple-object financial societies

with equity links with credit institutions have entered into prior to the date of entry into force of this instrument,

as long as they do not carry out restructuring or renewals on said credits. The foregoing, only applies with respect

to the amount that, prior to the date of entry into force of this Resolution, had already been disposed of

by the borrower in the case of loans or revocable credits, or to the total amount of said

loan or credit in the case of loans or irrevocable credits agreed prior to the date of

entry into force indicated in the First Transitory Article above.

With respect to active operations, including derivative operations, regardless of the

date of the master contract covering them, entered into by regulated multiple-object financial societies

with equity links with credit institutions after the date of

entry into force of this Resolution, by persons who, individually or as a group of persons representing

common risk, must be considered for the purposes of the percentages provided in article

of the General Provisions applicable to credit institutions that are in

force at the time of entry into force of this Resolution, or the one that replaces it.

The credits referred to in the first paragraph of this Transitory Article must observe, at all

times and until their extinction, the limits corresponding to them as follows:

Regulated multiple-object financial societies

with equity links with credit

institutions, when granting financing to the same person or group of persons who, by representing

common risk are considered as one, must adjust to the maximum financing limit

that results from applying the following table:

Capitalization Level

Maximum financing limit calculated on the equity capital

of the regulated multiple-object financial society

in question:

More than 8% and up to 9%

12%

More than 9% and up to 10%

15%

More than 10% and up to 12%

25%

More than 12% and up to 15%

30%

More than 15%

40%

Financing that has unconditional and irrevocable guarantees covering the principal

and accessories of such financing, granted by an Institution or a financial entity from

abroad that has a minimum investment grade rating and is established in countries that are

part of the Organization for Economic Co-operation and Development (OECD) or the European Union,

as well as those guaranteed with securities issued by the Federal Government or with cash, may

exceed the maximum limit applicable to the regulated multiple-object financial society with equity links

with a credit institution in question, but, in no case, will they represent more

than 100% of the equity capital of the entity, for each person or group of persons constituting

common risk. The foregoing, provided that the mentioned guarantees can be executed in a

immediate and extrajudicial manner upon maturity of the financing, if it was not covered.

Financing guaranteed by foreign financial entities in accordance with what is stated in the

paragraph preceding must have a report containing the legal opinion of an expert

of recognized prestige in the applicable legislation of the country under which the

constitution of the respective guarantees is regulated, stating that these were duly constituted and

that they can be executed extrajudicially upon default of payment.

In the case of Regulated Multiple-Object Financial Societies whose credit portfolio is

composed exclusively of financial leasing or factoring operations, or

both, as an exception to what is provided in the first paragraph of this fraction, must

be subject to the following:

When granting Financing to the same person or group of persons who, by representing Common Risk

are considered as one, they must adjust to the maximum Financing limit that

results from applying the following table:

Capitalization Level

Maximum financing limit calculated on the equity capital

of the regulated multiple-object financial society

in question:

More than 8% and up to 9%

30%

More than 9% and up to 10%

38%

More than 10% and up to 12%

63%

More than 12% and up to 15%

75%

More than 15%

100%

Additionally, regulated multiple-object financial societies

with equity links

with credit institutions will adjust to the following limits:

The sum of the financing granted to the 3 largest debtors may not exceed

100

% of the equity capital of the regulated multiple-object financial society in question. No

will be counted in this limit, the financing indicated in the next fraction, nor those that

had been granted in accordance with what is provided in the second paragraph of this fraction.

Financing granted exclusively to multiple banking institutions will not be

subject to the maximum financing limits referred to in this fraction but, in

every case, will be subject to the maximum limit of 100% of the equity capital of the

lending regulated multiple-object financial society.

Financing granted to the entities and organisms of the

Federal Public Administration Para-State, including public trusts, as well as state-owned productive enterprises, must be subject to the maximum limit of 100% of the equity capital of the

lending regulated multiple-object financial society.

II.

Regulated multiple-object financial societies with equity links with credit

institutions will not be obliged to be subject to the maximum financing limits indicated in the

previous fraction of this transitory article, when they enter into financing operations

with:

The Federal Government, as well as those credit subjects to which it grants its guarantee

and are registered in the Registry of Financial Obligations under the Ministry of Treasury

and Public Credit.

The federal entities or municipalities, provided that the financing in question is

guaranteed or has as a source of payment the participations or contributions that correspond to them in

federal revenues, and with respect to which there are irrevocable instructions

given to the Ministry of Treasury and Public Credit, through the Treasury of the Federation

or to the competent state authorities, to apply the participations or contributions

mentioned to the payment of said financing, as well as with public trusts without

structure that constitute the aforementioned subjects, when they have as a source of payment the

participations or contributions that correspond to them in federal revenues and with respect to

which they grant a mandate to the Ministry of Treasury and Public Credit for the delivery of

the participations or contributions mentioned affected as a source of payment of said

financing. For these purposes, the guarantee or source of payment must be constituted or, in

its case, adjusted to what is provided in articles 9 and 50 of the Fiscal Coordination Law.

The Bank of Mexico.

The Institute for the Protection of Bank Savings.

Development banking institutions whose organic laws state that the Government

Federal will respond at all times for their operations.

THIRD.- Regulated multiple-object financial societies that maintain links

with systemically important local multiple banking institutions or with institutions of multiple banking

systemically important globally, in terms of the definition contained in the General Provisions

applicable to credit institutions in force at the date of publication of this

instrument, must comply with this Resolution starting from October 1, 2023.

FOURTH.- The regulatory report A-2815 "Assignment of the business indicator method for

operational risk" of Series R-28 of Annex 18 that is added with this Resolution, will enter into force on the day

following its publication in the Official Journal of the Federation.

FIFTH.- The regulatory report A-3601 "Detail of expenditures or expenses whose recognition is

delayed in time", will enter into force on February 1, 2024.

Respectfully

Mexico City, September 19, 2023. - President of the National Banking and Securities

Commission, Dr. Jesús de la Fuente Rodríguez.- Rubric.

Annex 18

Regulatory reports of multiple-object financial societies, 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 credit type, average balance, interest and commissions 1, 2 and 3

Monthly

A-0417

Portfolio rating 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 stage 3 credit risk and

valued at fair value 1, 2 and 3

Monthly

A-0424

Movements in the credit portfolio with stage 1 and 2 credit risks 1, 2 and

Monthly

Commercial Portfolio

Detailed Information (Portfolio Rating Methodology Annexes 18 to 22)

C-0430

New commercial credits held by federal entities and municipalities,

financial entities, legal and natural persons with business activity,

federal government, federal, state and municipal decentralized organisms,

state-owned productive enterprises and credits granted to investment projects with own source of payment 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, state and municipal decentralized organisms,

state-owned productive enterprises and credits granted to investment projects with own source of payment 1, 2 and 3

Monthly

C-0432

Deletion of commercial credits held by federal entities and municipalities,

financial entities, legal and natural persons with business activity,

federal government, federal, state and municipal decentralized organisms,

state-owned productive enterprises and credits granted to investment projects with own source of payment 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, state and municipal decentralized organisms and state-owned 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, decentralized organisms

federal, state and municipal and state-owned 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, of the federal government,

federal, state and municipal decentralized organisms and

state-owned productive enterprises with annual net sales or 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, of the federal government,

federal, state and municipal decentralized organisms and

state-owned productive enterprises with annual net sales or income

greater than or equal to 14 million UDIS, other than federal entities,

municipalities and financial entities 1, 2 and 3

Monthly

C-0439

Rating and provisioning method applicable to commercial credits

for investment projects with own source of payment

(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

Deletion of housing credits 1, 2 and 3

Monthly

H-0494

Reserves of housing credits 1, 2 and 3

Monthly

Series R10 Reclassifications

A-1011

Reclassifications in the financial statement 1, 2 and 3

Monthly

A-1012

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

Monthly

Series R12 Consolidation

A-1219

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

Monthly

A-1220

Consolidation of the comprehensive income statement 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 1, 2 and 3

Quarterly

A-1316

Statement of cash flows 1, 2 and 3

Quarterly

B-1321

Financial position statement 1, 2 and 3

Monthly

B-1322

Comprehensive income statement 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 Commission Agents

Frequency

A-2610

Additions and deletions of commission agent administrators 1

Monthly

A-2611

Additions and deletions of commission agents 1

Monthly

B-2612

Additions and deletions of commission agent modules or establishments 1

Monthly

C-2613

Tracking 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

A-2815

Assignment of the business indicator method for operational risk 1

Monthly

Series R35 Large Exposures

Frequency

A-3511

Large exposure operations 1

Monthly

Series R36 Advance Payments

Frequency

A-3601

Detail of expenditures or expenses whose recognition is deferred over time 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 entities (Article 87-C BIS 1).

SERIES R28 OPERATIONAL RISK INFORMATION

This series is composed of four (4) reports, whose frequency of preparation and submission must be monthly for report A-2815, quarterly for reports A-2811, A-2813 and annual for report A-2812.

REPORTS

A-2811

Operational risk loss events

This report requests information on the operational risk event considering qualitative and quantitative variables related to loss amounts, associated expenses, the date the event occurred, and specific characteristics of the affected processes and products.

A-2812

Estimation of operational risk levels

This report requests information 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 were previously reported in the corresponding report A-2811 of series R28.

A-2815

Assignment of the business indicator method for operational risk

This report requests information regarding the concepts used for the calculation of the Business Indicator, the accounting accounts according to regulatory report R01 A-0111 of the Minimum Catalog, the corresponding balances, and their assignment in the three components that integrate the method.

CAPTURE FORMAT

The entities will carry out the submission of the information related to report A-2811 Operational risk loss events described above, by using the following capture format:

REQUESTED INFORMATION

SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
REPORT

SECTION OPERATIONAL RISK EVENT DATA
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 THE GREATEST IMPACT
NUMBER OF AFFECTED PROCESSES
PROCESS WITH THE GREATEST IMPACT
NUMBER OF AFFECTED PRODUCTS
PRODUCT WITH THE GREATEST IMPACT
CHANNEL
CAUSE
ACCOUNTING RECORD
R28 A 2812 OPERATIONAL RISK FOLIO ASSOCIATED WITH THE LOSS ASSOCIATED RISK TYPE

The entities will carry out the submission of the information related to report A-2812 Estimation of operational risk levels described above, by using the following capture format:

REQUESTED INFORMATION

SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
REPORT

SECTION OPERATIONAL RISK ASSESSMENT IN PROCESSES
OPERATIONAL RISK FOLIO
PRODUCT
PROCESS
BUSINESS LINE
OPERATIONAL RISK TYPE
OPERATIONAL RISK RATING
OPERATIONAL RISK DESCRIPTION

The entities will carry out the submission of the information related to report A-2813 Update of operational risk loss events described above, by using the following capture format:

REQUESTED INFORMATION

SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
REPORT

SECTION UPDATE OF OPERATIONAL RISK EVENT DATA
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 THE GREATEST IMPACT NUMBER OF AFFECTED PROCESSES PROCESS WITH THE GREATEST IMPACT NUMBER OF AFFECTED PRODUCTS PRODUCT WITH THE GREATEST IMPACT CHANNEL CAUSE ACCOUNTING RECORD R28 A 2812 OPERATIONAL RISK FOLIO ASSOCIATED WITH THE LOSS ASSOCIATED RISK TYPE

The entities will carry out the submission of the information related to report A-2815 Assignment of the business indicator method for operational risk described above, by using the following capture format:

REQUESTED INFORMATION

SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
REPORT

SECTION ASSIGNMENT TO THE COMPONENTS OF THE ACCOUNTING STRUCTURE
ACCOUNTING RECORD DATE
R01 A-0111 ACCOUNTING CLASSIFICATION

COMPONENT INTEGRATION
COMPONENTS
BALANCE

The entities 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 for filling out and submitting information presented in the filling instructions, which are published and updated in the Interinstitutional Information Transfer System (SITI) or in that which, in its case, the Commission makes known. Once the validations and quality standards are met, the SITI will generate an electronic receipt acknowledgment.

The information must be sent only once and will be received assuming it meets all characteristics and specifications, by virtue 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 applicable legal provisions.

SERIES R35 LARGE EXPOSURES

This series is composed of one (1) report, whose frequency of preparation and submission must be monthly.

REPORTS

A-3511

Large exposure operations

This report requests the detail of Financings owed by a counterparty or group of counterparties that may represent Common Risk, before and after applying credit risk hedging techniques as established in article 57 Bis 2 of the Single Banks Circular; as well as those Financings entered into with those organisms that are not subject to maximum limits, as established in article 56 of the Single Banks Circular.

CAPTURE FORMAT

The companies will carry out the submission of the information related to report A-3511 Large exposure operations, described above, employing the following capture format:

REQUESTED INFORMATION

SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
REPORT

SECTION CHARACTERISTICS OF THE FINANCING OR COVERED PART
FINANCING OR COVERED PART IDENTIFIER
FINANCING OR COVERED PART IDENTIFICATION
ENTITY KEY THAT GRANTS THE FINANCING
TYPE OF FINANCING OR COVERED PART
GROSS FINANCING EXPOSURE VALUE
VALUE OF THE PART COVERED BY RECEIVED GUARANTEES CREDIT CONVERSION FACTOR FINANCING CONVERSION VALUE EXPOSURE VALUE

SECTION COUNTERPARTY IDENTIFIER
COUNTERPARTY IDENTIFIER
COUNTERPARTY NAME
COUNTERPARTY RFC

SECTION COMMON RISK GROUP IDENTIFIER
COMMON RISK GROUP IDENTIFIER
COMMON RISK GROUP NAME
COMMON RISK GROUP LIMIT CLASSIFICATION
FINANCINGS EXEMPT FROM LIMIT
TYPE OF ASSOCIATION BY CONTROL
TYPE OF ASSOCIATION BY ECONOMIC INTERDEPENDENCE

SECTION RECEIVED GUARANTEES CLASSIFICATION
PART COVERED BY

SECTION COMMON RISK GROUP COMPUTATION
SUM OF EXPOSURE VALUES OF THE COMMON RISK GROUP APPLICABLE MAXIMUM LIMIT OF THE COMMON RISK GROUP LARGEST DEBTORS BASIC CAPITAL PERCENTAGE OF EXPOSURE TO BASIC CAPITAL EXCEEDS THE APPLICABLE MAXIMUM LIMIT EXCESS OF THE APPLICABLE MAXIMUM LIMIT

The companies 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 for filling out and submitting information presented in the filling instructions, which are published and updated in the Interinstitutional Information Transfer System (SITI), or in that which, in its case, the Commission makes known. Once the validations and quality standards are met, the SITI will generate an electronic receipt acknowledgment.

SERIES R36 ADVANCE PAYMENTS

This series is composed of one (1) report, whose frequency of preparation and submission must be monthly.

REPORTS

A-3601

Detail of expenditures or expenses whose recognition is deferred over time

This report requests the detail of the main characteristics and amount of items that imply the deferral of expenses or costs in the capital of the entities, whether advance payments or deferred charges, classified into those that have been contractually agreed with a term equal to or less than 12 months and those whose contractual term was agreed upon for a period greater than 12 months; identifying in the latter case those whose remaining term is less than or equal to 12 months.

CAPTURE FORMAT

The entities will carry out the submission of the information related to report A-3601 Detail of expenditures or expenses whose recognition is deferred over time, described above, employing the following capture format:

SECTION

REPORT IDENTIFIER
PERIOD
ENTITY KEY
REPORT

SECTION ITEM IDENTIFIER
ITEM IDENTIFIER
NAME OF THE PERSON WHO ORIGINATED THE RECORD
RFC OF THE PERSON WHO ORIGINATED THE RECORD
LEGAL PERSONALITY
RELEVANT RELATED PERSON
TYPE OF RELATIONSHIP WITH THE ENTITY
TYPE OF CONCEPT THAT ORIGINATED THE RECORD
DESCRIPTION OF THE TYPE OF CONCEPT THAT ORIGINATED THE RECORD

SECTION ACCOUNTING RECORD
DATE OF THE OPERATION THAT ORIGINATED THE ACCOUNTING RECORD DATE OF THE ACCOUNTING RECORD RECORD ACCOUNT RECORD CONCEPT KEY DATE OF TOTAL RECOGNITION IN RESULTS TOTAL NUMBER OF AMORTIZATIONS NUMBER OF AMORTIZATIONS ELAPSED CURRENCY IN WHICH THE OPERATION WAS AGREED EXCHANGE RATE AT WHICH THE OPERATION WAS VALUED ORIGINATION RECORD AMOUNT BALANCE AT THE BEGINNING OF THE MONTH AMOUNT OF AMORTIZATIONS TO BE RECOGNIZED IN RESULTS BALANCE AT THE END OF THE MONTH OPERATION CLASSIFICATION

SECTION CAPITAL RECOGNITION
GROSS BALANCE OF SHORT-TERM ASSET
GROSS BALANCE OF LONG-TERM ASSET WITH REMAINING TERM >12 MONTHS GROSS BALANCE OF LONG-TERM ASSET WITH REMAINING TERM 12 MONTHS ADJUSTMENTS FOR AMORTIZATIONS ADJUSTMENTS FOR DEFERRED TAX LIABILITIES NET BALANCE OF SHORT-TERM ASSET NET BALANCE OF LONG-TERM ASSET WITH REMAINING TERM >12 MONTHS NET BALANCE OF LONG-TERM ASSET WITH REMAINING TERM 12 MONTHS

The regulated multiple-object financial companies referred to in this annex 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, adjusting to the characteristics and specifications, for filling out and submitting information, presented in the filling instructions, which are published and updated in the Interinstitutional Information Transfer System (SITI) or in that which, in its case, the Commission itself makes known. Once the validations and quality standards are met, the SITI will generate an electronic receipt acknowledgment.

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INDICATORS

Exchange Rate and Rates as of 26/08/2026

DOLLAR
16.9460 UDIS
8.807698 TIIE 28 DAYS
6.7559% TIIE 91 DAYS
6.7931% TIIE 182 DAYS
6.8474% TIIE DE FONDEO
6.50%

SURVEYS

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