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

DOF: 30/05/2024

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 Finance 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 paragraphs, fractions I, subsections e), l), m), and r), second, third and eleventh 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 National Banking and Securities Commission Law, and

CONSIDERING

That, in accordance with article 78 of the General Law for Regulatory Improvement and with the aim of reducing the compliance cost of this Resolution, the National Banking and Securities Commission, through the issuance of the "Resolving modifying the Resolution that modifies the General Provisions applicable to general warehouse receipts, exchange houses, credit unions and regulated multiple-object financial societies, published on September 27, 2023", published in the Official Gazette of the Federation on December 27, 2023, repealed the A-3601 report "Detail of expenditures or expenses whose recognition is deferred in time" corresponding to Series 36 "Advance Payments" of Annex 18, thereby eliminating the obligation for multiple-object financial societies that have equity links with credit institutions to deliver periodic information to the National Banking and Securities Commission regarding expenditures and deferrable expenses;

That, through the "Resolution that modifies the General Provisions applicable to credit institutions" published in the Official Gazette of the Federation on February 7, 2024, clarifications were made to the legal framework applicable to credit institutions to provide greater clarity to these entities in the application of article 2 bis 6, fraction I, subsection n) and thus improve the interpretation these institutions make regarding the treatment of items representing expenditures or expenses whose recognition in capital is deferred in time, which must be excluded from the deduction of fundamental capital, and

That, it is necessary to homogenize the regulations issued by this National Banking and Securities Commission applicable to regulated multiple-object financial societies that maintain equity links with credit institutions with the provisions in this matter applicable to credit institutions, given that the regulatory framework applicable to credit institutions regarding information requirements is applicable to the aforementioned multiple-object financial societies, therefore the specific regulatory report is incorporated into these provisions, through which regulated multiple-object financial societies must communicate to this Commission the amount of the concepts of advance payments and deferred charges in time that must be excluded from the deduction of fundamental capital, has resolved to issue the following:

RESOLUTION

THAT

MODIFIES

THE

GENERAL

PROVISIONS

APPLICABLE

TO

GENERAL

WAREHOUSE

RECEIPTS,

EXCHANGE

HOUSES,

CREDIT

UNIONS

AND

REGULATED

MULTIPLE-OBJECT

FINANCIAL

SOCIETIES

SOLE.-

Article 76, first paragraph, fraction I, subsection b); 76 Bis 1 and 76 Bis 2 are REFORMED; references to the "Series R36 Advance Payments and Deferred Charges", the report "A-3601 Expenditures or expenses whose recognition is deferred in time" are ADDED to article 75; and the index of Annex 18 is SUBSTITUTED, to add the section designated "Series R36 Advance Payments and Deferred Charges" and the report "A-3601 Expenditures or expenses whose recognition is deferred in time" to the "General Provisions applicable to general warehouse receipts, exchange houses, credit unions and regulated multiple-object financial societies", published in the Official Gazette of the Federation on January 19, 2009 and modified through various resolutions, to read as follows:

"Article 75.- . . .

Series R01 to Series R35 . . .

Series R36 Advance Payments and Deferred Charges

A-3601 Expenditures or expenses whose recognition is deferred in time.

Article 76.- . . .

I. . . .

a) . . .

b) The information related to series R01, R04, exclusively with respect to 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 reports B-1321 and B-1322 and R36. This information must be provided within twenty days of the month immediately following its date.

c) to e) . . .

II. and III . . .

. . . "

"Article 76 Bis 1.- Regulated Multiple-Object Financial Societies that issue debt securities under their own name, registered in the National Securities Registry in accordance with the Securities Market Law, or in the case of fiduciary titles also registered in the aforementioned Registry, when the compliance of obligations related to the titles issued under the trust depends totally or partially on said society, acting as settlor, assignor or administrator of the trust property, or as guarantor or surety of the referred titles, will not be obligated to provide the information 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 the approval of the Commission in terms of what is provided by article 87-C Bis 1 of the LGOAAC, will not be obligated to provide the information indicated in series R15, R26, R27, R28, R35 and R36 indicated in article 75 of these provisions."

TRANSITORY CLAUSES

FIRST.- This Resolution will enter into force the day following its publication in the Official Gazette of the Federation, except as provided in the following transitory article.

SECOND.- The report "A-3601 Expenditures or expenses whose recognition is deferred in time" of the "Series R36 Advance Payments and Deferred Charges" of Annex 36, will enter into force on June 1, 2024.

Respectfully,

Mexico City, May 21, 2024. - 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 type of credit, 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 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 qualification methodology Annexes 18 to 22) C-0430 New commercial credits under federal and municipal entities, financial entities, legal and physical persons with business activity, federal government, federal, state and municipal decentralized bodies, state productive enterprises and credits granted to investment projects with own payment source 1, 2 and 3 Monthly C-0431 Follow-up of commercial credits under federal and municipal entities, financial entities, legal and physical persons with business activity, federal government, federal, state and municipal decentralized bodies, state productive enterprises and credits granted to investment projects with own payment source 1, 2 and 3 Monthly C-0432 Write-off of commercial credits under federal and municipal entities, financial entities, legal and physical persons with business activity, federal government, federal, state and municipal decentralized bodies, state productive enterprises and credits granted to investment projects with own payment source 1, 2 and 3 Monthly C-0433 Reserves of commercial credits under federal and municipal entities, financial entities, legal and physical persons with business activity, federal government, federal, state and municipal decentralized bodies and state productive enterprises 1, 2 and 3 Monthly C-0434 Severity of Loss of commercial credits under federal and municipal entities, financial entities, legal and physical persons with business activity, federal government, federal, state and municipal decentralized bodies and state productive enterprises 1, 2 and 3 Monthly C-0435 Probability of Default of commercial credits under federal and municipal entities 1, 2 and 3 Monthly C-0436 Probability of Default of commercial credits under financial entities 1, 2 and 3 Monthly C-0437 Probability of Default of commercial credits under legal and physical persons with business activity, federal government, federal, state and municipal decentralized bodies and state productive enterprises with annual net sales or income less than 14 million UDIS, distinct from federal entities, municipalities and financial entities 1, 2 and 3 Monthly C-0438 Probability of Default of commercial credits under legal and physical persons with business activity, federal government, federal, state and municipal decentralized bodies and state productive enterprises with annual net sales or income greater than or equal to 14 million UDIS, distinct from federal entities, municipalities and financial entities 1, 2 and 3 Monthly C-0439 Qualification and provisioning method applicable to commercial credits for investment projects with own payment source (Annex 19) 1, 2 and 3 Monthly C-0440 Commercial credit guarantees 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
Write-off 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 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
A-1219
Consolidation of the statement of financial position of the regulated multiple-object financial society with its subsidiaries 1, 2 and 3 Monthly A-1220 Consolidation of the statement of comprehensive income of the regulated multiple-object financial society 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
Statement of financial position 1, 2 and 3
Monthly
B-1322
Statement of comprehensive income 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 society 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
New and write-off of commission agent administrators 1 Monthly A-2611 New and write-off of commission agents 1 Monthly B-2612 New and write-off 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
Loss events for operational risk 1
Quarterly
A-2812
Estimation of operational risk levels 1
Annual
A-2813
Update of loss events for operational risk 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 and Deferred Charges
Frequency
A-3601
Expenditures or expenses whose recognition is deferred in time 1 Monthly

---

1 Applies to Multiple-Object Financial Societies 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 ones (Article 87-C BIS 1).

SERIES R01 MINIMUM CATALOG TO R35 LARGE EXPOSURES . . .

SERIES R36 ADVANCE PAYMENTS AND DEFERRED CHARGES

This series is integrated by one (1) report, whose frequency of preparation and presentation must be monthly.

REPORT A-3601 Expenditures or expenses whose recognition is deferred in time

In this report, the balance of items that imply the deferral of expenses or costs in the statement of comprehensive income is requested, grouped by the remaining months to be affected in results, whether advance payments or deferred charges as provided in Annex 33 of the General Provisions applicable to credit institutions.

The foregoing, to follow up on the integration of Fundamental Capital in accordance with article 2 Bis 6, fraction I, subsection n), numeral 2.

For the completion of the report, the following aspects must be considered:

This regulatory report requests figures from the institution on an unconsolidated basis, includes national currency, foreign currency, VSM, UMA and UDIS valued in pesos.

The final balance of the current month (column G) and the balance of deferred tax liabilities, and deferred passive worker profit sharing (PTU) (column H), must coincide with the balance of the corresponding concepts that are applicable from reports A-0111 Minimum Catalog and R07 Taxes on profit and deferred PTU, respectively.

Data referring to balances and amounts must be presented in national currency, foreign currency, VSM, UMA and UDIS valued in pesos, using the exchange rate indicated in the current accounting criteria.

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

Institutions will carry out the sending of information related to the report A-3601 Expenditures or expenses whose recognition is deferred in time, described above, using the following capture format:

REQUESTED INFORMATION

SECTION REPORT IDENTIFIER

PERIOD

INSTITUTION KEY

REPORT

SECTION FINANCIAL INFORMATION

CONCEPT

BALANCE TYPE

VALUE TYPE

DATA

Institutions will report the information indicated in this series, which must comply with the validations and quality standards indicated by the Commission, adjusting to the characteristics and specifications that, for the purposes of filling and sending information, are presented in the support guides, which are published and updated on the SITI or in that which, in its case, the Commission makes known.

Once the validations and quality standards are overcome, 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, in 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 not fulfilled and, consequently, the corresponding sanctions will be imposed in accordance with the legal provisions that are applicable.

Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos

Figures in pesos

Credit Institutions
Series R36 Advance Payments and Deferred Charges Report A-3601 Expenditures or expenses whose recognition is deferred in time

Concept 1/
Current month initial balance (A)
Movements in the period
Impairment and its reversals (F)
Current month final balance (G) = (A)+(B)-(C) - (D) + (E) ± (F) Deferred tax liabilities, and worker participation in deferred passive profit sharing (PTU). (H) Final net balance of deferred passive taxes and deferred PTU (I)=(G)-(H) New Deferred Charges and Advance Payments (B) Write-off of Deferred Charges and Advance Payments Transfer of categories (E) Value: Cancellations 1/ (C) Value: Accrual 2/ (D)

1. Deferred Charges
   Differential to be amortized in credit portfolio acquisitions Up to 12 months remaining to be affected in results Up to 3 months remaining to be affected in results More than 3 and up to 6 months remaining to be affected in results More than 6 and up to 9 months remaining to be affected in results More than 9 and up to 12 months remaining to be affected in results More than 12 months remaining to be affected in results More than 12 and up to 24 remaining to be affected in results More than 24 and up to 36 months remaining to be affected in results More than 36 months remaining to be affected in results Transaction costs associated with granting credit Up to 12 months remaining to be affected in results Up to 3 months remaining to be affected in results More than 3 and up to 6 months remaining to be affected in results More than 6 and up to 9 months remaining to be affected in results More than 9 and up to 12 months remaining to be affected in results More than 12 months remaining to be affected in results More than 12 and up to 24 remaining to be affected in results More than 24 and up to 36 months remaining to be affected in results More than 36 months remaining to be affected in results Effect from renegotiation of credit portfolio Up to 12 months remaining to be affected in results Up to 3 months remaining to be affected in results More than 3 and up to 6 months remaining to be affected in results More than 6 and up to 9 months remaining to be affected in results More than 9 and up to 12 months remaining to be affected in results More than 12 months remaining to be affected in results More than 12 and up to 24 remaining to be affected in results More than 24 and up to 36 months remaining to be affected in results More than 36 months remaining to be affected in results Insurances to be amortized Up to 12 months remaining to be affected in results Up to 3 months remaining to be affected in results More than 3 and up to 6 months remaining to be affected in results More than 6 and up to 9 months remaining to be affected in results More than 9 and up to 12 months remaining to be affected in results More than 12 months remaining to be affected in results More than 12 and up to 24 remaining to be affected in results More than 24 and up to 36 months remaining to be affected in results More than 36 months remaining to be affected in results Other deferred charges Up to 12 months remaining to be affected in results Up to 3 months remaining to be affected in results More than 3 and up to 6 months remaining to be affected in results More than 6 and up to 9 months remaining to be affected in results More than 9 and up to 12 months remaining to be affected in results More than 12 months remaining to be affected in results More than 12 and up to 24 remaining to be affected in results More than 24 and up to 36 months remaining to be affected in results More than 36 months remaining to be affected in results

Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos

Figures in pesos

Credit Institutions
Series R36 Advance Payments and Deferred Charges Report A-3601 Expenditures or expenses whose recognition is deferred in time

Concept
Current month initial balance (A)
Movements in the period
Impairment and its reversals (F)
Current month final balance (G) = (A)+(B)-(C) - (D) + (E) ± (F) Deferred tax liabilities, and worker participation in profit sharing (PTU). (H) Final net balance of deferred passive taxes and deferred PTU (I)=(G)-(H) New Deferred Charges and Advance Payments (B) Write-off of Deferred Charges and Advance Payments

Advance Payments

Transfers of Categories

Value: Cancellations 1/

Category	Up to 12 months remaining to affect results	Up to 3 months remaining to affect results	More than 3 and up to 6 months remaining to affect results	More than 6 and up to 9 months remaining to affect results	More than 9 and up to 12 months remaining to affect results	More than 12 months remaining to affect results	More than 12 and up to 24 months remaining to affect results	More than 24 and up to 36 months remaining to affect results	More than 36 months remaining to affect results
Interest paid in advance
Commissions paid in advance
Rents paid in advance
Other advance payments
Goods in stationery and office supplies
Goods in sales support material, such as literature, brochures and samples
Goods in advertising material
Goods in inventories, property, plant and equipment or intangible assets
Goods in equity financial instruments intended to be permanent investments
Services for advertising
Services for rights and contributions, such as property tax
Services for royalties
Services for fees, memberships and subscriptions
Other advance payments not considered in the above keys
Total Deferred Charges and Advance Payments up to 12 months remaining to affect results
Total Deferred Charges and Advance Payments more than 12 months remaining to affect results

Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos.

Credit Institutions

Series R36 Advance Payments and Deferred Charges

Report A-3601 Expenditures or expenses whose recognition is deferred over time

Concept	Initial balance of current month (A)	Movements in the period	Impairment and its reversals (F)	Final balance of current month (G) = (A)+(B)-(C)-(D)+(E)±(F)	Deferred tax liabilities, and participation of workers in profits (PTU). (H)	Net final balance of deferred tax liabilities and PTU (I)=(G)-(H)
		Additions of Deferred Charges and Advance Payments (B)	Reductions of Deferred Charges and Advance Payments	Transfer of categories (E)	Value: Cancellations 1/ (C)	Value: Accrual 2/ (D)

Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos.

Figures in pesos

Credit Institutions

Series R36 Advance Payments and Deferred Charges

Report A-3601 Expenditures or expenses whose recognition is deferred over time

1/ Refers to the amount of items that were subject to cancellation in the month of the report. 2/ Refers to the amount that was recognized in the institution's result in the month of the report.

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