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

DOF: 23/07/2025

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

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

The National Banking and Securities Commission, based on the provisions of articles 42; 46; 47; 50; 51, fifth paragraph and 62, first paragraph of the Credit Unions Law; 98 Bis of the Credit Institutions Law; as well as 4, fractions II, IV, V, XXXVI and XXXVIII; 16, fraction I and 19 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 purpose of reducing the compliance cost of this modifying resolution, the National Banking and Securities Commission, through the issuance of the "Resolution modifying the General Provisions applicable to credit institutions" published in the Official Gazette of the Federation on July 5, 2019, adjudicated by the National Commission for Regulatory Improvement through office CONAMER/19/2325, contained in file 05/0123/291018 in which the obligation to conserve all means containing instructions from its clients was eliminated, and from the "Resolution modifying the General Provisions applicable to credit institutions", published in the Official Gazette of the Federation on July 27, 2021, adjudicated by CONAMER through office CONAMER/21/2925, contained in file 05/0038/ 280521 which results from the savings in reserves that occurred with the implementation, regarding personal loans.

That the Credit Unions Law establishes the faculty for the National Banking and Securities Commission to issue, through general provisions, the maximum percentages of liabilities owed by a credit union that correspond to direct or contingent obligations in favor of the same person, entity, or group of persons that, according to the same rules, must be considered for these effects, as a single creditor; the maximum limits of the amount of direct and contingent liabilities, including investments in capital-representative securities, of the same person, entity, or group of persons that, due to their property or responsibility links, constitute common risks, which may not exceed fifty percent of the net capital; as well as the total amount of credits that a credit union may grant collectively to other credit unions may not exceed the equivalent to fifty percent of the net capital of the granting credit union;

That, in the "General Provisions applicable to the activities of general warehouse stores, exchange houses, credit unions, and multiple-object financial companies regulated" currently in force, the need has been detected to adjust the norm regarding the maximum limit of Financing for Members, both natural and legal persons, with the objective of incentivizing loans and the development of production activities of goods and services carried out in areas of social lag;

That, it is necessary to strengthen the regulations of credit unions to follow up on the "Common Risk" that may arise in entities granting Financing, allowing entities to identify and manage more efficiently the risks associated with credit concentrations, and

That, for all the above, in this "Resolution modifying the General Provisions applicable to general warehouse stores, exchange houses, credit unions, and multiple-object financial companies regulated", the diversification of risks in the credit operations of credit unions is regulated, with the purpose that these entities take optimal advantage of risk diversification in their operations, which will translate into a broader credit offer adapted to the needs of their members, being in a position to expand the financial services of the credit unions themselves, thus enhancing their impact on the economic and social development of their areas of influence, therefore it has resolved to issue the following:

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

SINGLE.- Articles 1, fractions II, XXV, third and fourth paragraphs; 86 Bis 31; 86 Bis 36, fraction II; 86 Bis 47; 87, fraction I; the denomination of Section C, of Chapter II, of Title Seventh; 100, first paragraph; 105; 105 Bis, first paragraph, fractions I and II; 105 Bis 1; 108, fraction III, second paragraph; 111, first paragraph; 122, fraction I; 125, fraction VIII; 127, second paragraph; 131; 138 Bis 1, fractions IV to X; 138 Bis 2, fraction V, third paragraph, as well as fraction XIII, subsection d), numerals i. and vi; are REFORMED, and Article 1, fractions XIV Bis, XXIV Bis, LII Bis, LII Bis 1 of the "General Provisions applicable to general warehouse stores, exchange houses, credit unions, and multiple-object financial companies regulated", published in the Official Gazette of the Federation on January 19, 2009 and modified through various resolutions, are ADDED, to read as follows:

" FIRST to SIXTH TITLES

...

SEVENTH TITLE

...

Chapters I and I Bis

...

Chapter II

...

First Section

...

Sections A and B

...

Section C

Of the estimates for holding Adjudicated Goods or received in payment in kind

Section D

...

Second and Third Sections

...

Chapters II Bis to VI

...

EIGHTH TITLE

...

Transitory Provisions

...

List of Annexes

... "

" Article 1.- For the purposes of these provisions, the following shall be understood:

I.

...

II.

Integral Risk Management: the process applied systematically by credit unions to identify, analyze, measure, monitor, limit, control, reveal, and treat the various risks to which they and their financial subsidiaries are exposed.

III to XIV.

...

XIV Bis.

Judicial Agreement: the written agreement, which has the character of res judicata as established in articles 354 to 357 of the Federal Code of Civil Procedures, that the parties enter into in a judicial process to end the controversy.

XV to XXIV ...

XXIV Bis.

Advanced or Reliable Electronic Signature: the advanced or reliable electronic signature referred to in the Code of Commerce.

XXV.

...

...

Likewise, investments in bank securities made by credit unions in credit institutions, as well as investments in securities of investment companies in debt instruments, shall not be counted towards the maximum Financing limit when the issuer of the financial instrument or the instrument itself has a rating equal to or higher than 'AA-' in local scale or its equivalent in global scale, granted by a Securities Rating Institution. Credit unions must establish in their manuals the method by which they will choose the rating of the investments referred to in this paragraph, when there is a rating of both the issuer and the instrument.

Additionally, investments in Government Securities made by Credit Unions shall not be considered within the aforementioned limit, regardless of the counterparty with which the operation is carried out.

XXV Bis. to LII ...

LII Bis:

Credit Information Society, singular or plural, refers to the societies referred to in the Law to Regulate Credit Information Societies.

LII Bis 1:

Member, singular or plural, refers to the persons who participate in the share capital of credit unions in accordance with article 21 of the LUC.

LIII to LVII ...

"

" Article 86 Bis 31.-

The General Director of the credit union shall be responsible for the timely and proper delivery of information to Credit Information Societies. "

" Article 86 Bis 36.- ...

I.

...

II.

Credits whose amount in national currency does not exceed the equivalent in national currency to 1,000 UDIs at the time they are granted or are denominated in that unit up to the same amount, as well as credits whose amount in national currency is greater than the equivalent to 1,000 UDIs and up to the equivalent in national currency to 1,500 UDIs, in the latter case always provided that it is the first credit that the credit union grants to its Member. "

" Article 86 Bis 47.-

Credit unions, in the credits, loans, or Financing they grant for any amount to their Members, may not demand payment of interest in advance, but only for expired periods; this situation must be informed at the time the operation is agreed upon. "

" Article 87.- ...

I.

Adjudicated Goods: movable goods (equipment, securities, rights, credit portfolio, among others) and immovable goods that, as a consequence of an uncollectible account, right, or entry, credit unions:

a)

acquire through judicial adjudication, or

b)

receive through payment in kind.

II. to VII.

...

"

" Section C

Of the estimates for holding Adjudicated Goods

or received in payment in kind

Article 100.- Credit unions must constitute additional quarterly provisions that recognize potential value losses due to the passage of time of Adjudicated Goods judicially or extrajudicially or received in payment in kind, whether movable or immovable goods, as well as collection rights and investments in securities that have been received as adjudicated goods or received in payment in kind, according to the following procedure:

I. to III. ...

...

...

"

" Article 105.- The result of the rating of the Commercial Credit Portfolio and the provisioning for holding Adjudicated Goods or received in payment in kind, obtained in accordance with what is established in this Chapter, must be presented by credit unions in accordance with Annexes 22 and 23 of these provisions to the Commission no later than within 30 natural days following the month to which the rating refers. "

" Article 105 Bis. -

...

I.

...

a)

Maximum Financing Limit

The sum of the Financing granted to an entity, Member, group of Members, or group of persons who are part of the same Common Risk group, may not exceed 50% of the net capital of the credit union in question, as stated in article 47 of the LUC.

b)

Recognition of Guarantees

In the case of Financing backed by unconditional and irrevocable guarantees, which meet the specifications contained in subsections a) to d) of fraction I of Annex 21 of these provisions, the Step and Measure Coverage Schemes and First Loss Coverage Schemes of fraction VIII of the same annex, as well as those granted by guarantors classified in Group 1 provided in fraction V of article 97 of these provisions, only the uncovered portion of the Financing shall be counted for the calculation of the maximum Financing limit.

Additionally, unconditional and irrevocable guarantees provided by guarantors belonging to Groups 2 and 3 of fraction V of article 97 of these provisions, which comply with what is established in subsections e), f) and h) of Section I of Annex 21, shall be considered up to 75% of the value of such guarantees, counting the uncovered portion of the Financing for the calculation of the maximum Financing limit.

The guarantees referred to in the previous paragraphs may be accumulated for the same Financing, regardless of the group to which the guarantor belongs. Likewise, although these guarantees exceed the value of the principal and accessories of the Financing, they will only be recognized up to the total amount of principal and accessories for the purpose of calculating their contribution to the maximum Financing limit established in these provisions.

Credit unions must calculate the maximum Financing limit they can grant, using the net capital figure corresponding to the close of the third month prior to the month in which said calculation is made, in accordance with the following table:

Month of calculation

Third month prior

January

October

February

November

March

December

April

January

May

February

June

March

July

April

August

May

September

June

October

July

November

August

December

September

II.

...

The maximum percentages of liabilities owed by a credit union that correspond to direct or contingent obligations in favor of the same Member, group of Members, or group of persons may not represent more than once the net capital of the credit union corresponding to the close of the third month prior to the month in which said calculation is made.

...

...

Article 105 Bis 1.-

Credit unions must request the necessary information and documentation to verify if a Member is part of a group of Members or group of persons representing Common Risk, at the time of carrying out or requesting Financing operations that cause the sum of their Financing to exceed 5% of the net capital of the credit union, corresponding to the close of the third month prior to the month in which said calculation is made. For these limits, the covered portion shall not be considered in the terms stated in article 105 Bis, fraction I, subsection b), of these provisions.

To this effect, credit unions must define and document the procedure to integrate the necessary information and documentation, so that they can confirm or rule out if a Member or group of Members or group of persons represents a Common Risk or, in its case, rule out the application of the referred concept in accordance with what is established in fraction II of article 47 of the LUC. These procedures must be documented and kept updated annually and available to present them to the Commission in charge of their supervision when requested.

When requesting the information and documentation, credit unions must warn subscribers about the legal consequences of presenting false information to obtain Financing. When the credit union has elements that allow inferring the existence of links between different borrowers, and that these links could, collectively, exceed the diversification limits established in article 105 Bis of these provisions, it must establish specific monitoring procedures to continuously follow up on the behavior of the persons involved.

Credit unions must communicate to the Commission breaches of the limits established in this chapter, within ten business days following the date on which they detected the said breaches. Such communication must include the immediate actions to be taken to comply with the limits that were exceeded.

Without prejudice to the sanctions that may correspond in case of breach of the referred limits, credit unions must adhere to the treatment established in article 80 fraction IV of these provisions, in the calculation of the net capital of the immediate subsequent month. For these purposes, the amount of Financing granted that exceeds the maximum Financing limits established in article 105 Bis of these provisions shall be considered as "operation in contravention of applicable provisions", and must be compared with said limits in gross terms, and deducted in net terms from the corresponding estimates. "

" Article 108.- ...

I. and II.

...

III.

...

The code of conduct must contain norms consistent with current legislation and other applicable legal provisions, as well as with sound practices and prevailing commercial usages among credit unions. Additionally, it must incorporate guidelines detailing obligations regarding the confidentiality of the information of the credit union, other entities, or its Members.

IV. to VI:

...

...

"

" Article 111.- The Audit Committee shall be composed entirely of members of the Board who may be owners or alternates of the credit union, and must be mostly independent, designated by the Board upon proposal of its president. This Committee shall be presided over by an independent director and must have at least three members.

...

...

...

"

" Article 122.- ...

I.

Evaluate, based on the annual work program referred to in fraction X of this article, through substantive, procedural, and compliance tests, the operational functioning of the various units of the credit union, as well as their adherence to the Internal Control System, including the observance of the code of conduct.

II to XI.-

...

...

"

" Article 125.- ...

...

...

I to VII.

...

VIII.

Dictate the necessary measures so that, in the handling of information related to Members, of the credit union, the provisions regarding financial and fiduciary secrecy are observed.

...

...

"

" Article 127.- ...

I. to VI ...

Credit unions must ensure that the person responsible for information security has at their disposal the records of persons who have access to information related to operations carried out by their Members, as well as those in which the credit union intervenes, including those located abroad, users who have high privileges, such as administration of operating systems and databases, as well as their service providers. "

" Article 131.-

The code of conduct drafted by the General Directorate and proposed by the Audit Committee for approval by the Board, will establish a self-regulatory framework that governs the conduct of directors, executives, and other personnel within the credit union, as well as with its Members and other entities.

...

"

" Article 138 Bis 1.- ...

I. to III.

...

IV.

Acquisition, lease, or construction of movable or immovable goods necessary or convenient for the development of their operations, as well as of their Members in terms of what is provided in fractions XXI, XXV and XXVII of article 40 of the LUC.

V.

Obtaining by any title, concessions, permits, authorizations, or licenses necessary for the carrying out of their activities or of their Members, which must be issued by competent authority.

VI.

Transport of goods or merchandise obtained or manufactured by their Members or third parties.

VII.

Import and export of goods or merchandise and their transfer to fiscal or supervised warehouses obtained or manufactured by their Members or third parties.

VIII.

Loading and unloading, stowing or unstowing of goods or merchandise obtained or manufactured by their Members or third parties in any means of transport.

IX.

Storage, conservation, handling, control, distribution, and marketing of goods or merchandise obtained or manufactured by their Members or third parties.

X.

Packaging and wrapping of goods or merchandise, as well as placement of labels, seals, or tags on goods manufactured by their Members or third parties.

XI. to XIII.

...

Article 138 Bis 2.- ...

I to IV.

...

V.

...

...

In any case, the general operating plan must provide for a contingency plan so that, in case of operational problems, the correct functioning of the credit union or credit unions, or the Members of these, who invest in their share capital, is not affected, including contingency procedures in case of natural disasters.

VI to XII.

...

XIII.

...

a) to c)

...

d)

...

i.

The capacity of the credit union to, in case of contingency, maintain operational continuity and the carrying out of operations and services with its Members.

ii to v.

...

vi.

The vulnerability of information related to Members.

e)

...

"

TRANSITORY PROVISIONS

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

SECOND.- This Resolution shall be applicable to financing operations that are in force on the date of entry into force of this instrument, regardless of the date on which they were celebrated.

THIRD.- Credit unions shall have a period of 6 months following the entry into force of this Resolution to determine the data integration procedures that allow them to ensure the existence of Common Risk in accordance with what is established in article 105 Bis 1 of this Resolution.

Respectfully,

Mexico City, July 15, 2025. - President of the National Banking and Securities Commission, Dr. Jesús de la Fuente Rodríguez.- Rubric.

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