Resolution modifying the General Provisions applicable to General Warehouses, Exchange Houses, Credit Unions, and Multiple-Object Financial Societies

DOF: 20/06/2025

RESOLUTION modifying the General Provisions applicable to General Warehouses, Exchange Houses, Credit Unions, and Regulated Multiple-Object Financial Societies

A seal bearing the National Coat of Arms appears at the margin, stating: 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 17, paragraphs first and ninth of the General Law of Auxiliary Credit Organizations and Activities; 98 Bis of the Credit Institutions Law; 4, fractions XXXVI and XXXVIII; 16, fraction I of the National Banking and Securities Commission Law, and

CONSIDERING

That, on March 26, 2024, the Decree reforming, adding, and repealing various provisions of the General Law of Negotiable Instruments and Credit Operations and the General Law of Auxiliary Credit Organizations and Activities was published in the Official Gazette of the Federation, through which, among other matters, it was established that general warehouses may have third-party premises on loan for use (comodato) anywhere in the country or abroad; in this regard, guidelines are foreseen for the control of inventory, quality, conservation conditions, and other characteristics of the goods or merchandise delivered to them for deposit in warehouses or premises owned, leased, on loan for use, or authorized;

That, as a result of the foregoing, it is necessary to incorporate into the applicable regulations minimum guidelines that general warehouses must observe when they have premises on loan for use, in order to provide depositors of goods or merchandise with greater certainty and legal security, and at the same time, to allow the National Banking and Securities Commission to better exercise its supervisory powers, has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO

GENERAL WAREHOUSES, EXCHANGE HOUSES, CREDIT UNIONS, AND

MULTIPLE-OBJECT FINANCIAL SOCIETIES REGULATED

SINGLE.- Articles 44, fraction III; 58, first paragraph; 59; 59 Bis 5 to 59 Bis 13;

59

Bis 14, first paragraph; 59 Bis 42 to 59 Bis 45; 59 Bis 46, first paragraph; 59 Bis 47 and 59 Bis 48; as well as the titles of Title Four of Sections Third, Fourth, and Eleventh are REFORMED to be respectively named: "On the internal control system in the operation with warehouses or premises leased, on loan for use, and authorized", "On leased and loaned warehouses or premises", and "On the supervision and control of inventory in owned, leased, loaned, and authorized warehouses or premises" of the "General Provisions applicable to general warehouses, 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 published in the aforementioned official dissemination medium, to read as follows:

" Article 44.-

. . .

I. and II.

. . .

III.

At least ten business days in advance of the start of operation, lease, loan for use, or authorization of warehouses or premises, the information related to series R14, exclusively with respect to report C-1431. "

" Article 58.- General warehouses must present the notice for the start of operation of premises destined for warehouses, offices, and other services that they own as referred to in Article 17, second paragraph of the LGOAAC, as well as the notice regarding the lease, loan for use, or authorization of third-party warehouses or premises in national territory mentioned in Article 65 of the same LGOAAC, through the regulatory report R14 C-1431 referred to in Article 43 of these provisions.

. . .

Article 59.- General warehouses must keep in each of their premises, as well as in their offices, all documentation related to operations carried out through offices, warehouses, or premises, owned, leased, on loan for use, or authorized, in national territory or abroad, which must be available to the Commission. "

" Third Section

On the internal control system in the operation with warehouses or premises

leased, on loan for use, and authorized

Article 59 Bis 5.- In their operation with leased, loaned for use, and authorized warehouses or premises, general warehouses must implement, maintain, and review an internal control system, composed of a set of objectives and the necessary guidelines for its implementation, which allows establishing an efficient operation with said warehouses or premises by the administrative and oversight bodies, the general management, and the personnel of said warehouses.

The aforementioned internal control system shall have as its purpose, to ensure that operational mechanisms are consistent with the strategies and goals of the general warehouse, allowing to foresee, administer, follow up, and evaluate the risks that may arise from operations with leased, loaned for use, and authorized warehouses or premises.

The provisions of this article shall not apply in the following cases:

a)

For those warehouses or premises that general warehouses have leased or loaned for use, with the prior authorization of the Commission referred to in the first paragraph of article 20 of the LGOAAC.

b)

For those areas that have been designated by the warehouses in their owned, leased, or loaned warehouses, for the purpose of carrying out exclusive storage activities of merchandise received for custody by the same depositor, and which are not covered by a deposit certificate, provided that such activities do not constitute a predominant activity, with the prior authorization of the Commission in the terms referred to in the second paragraph of article 20 of the LGOAAC.

Article 59 Bis 6.- The internal control system must:

I.

Have objectives, guidelines, policies, and procedures regarding the lease, loan for use, and authorization of warehouses or premises, duly documented, in which each of the stages and processes of their operation are contemplated, corresponding to the celebration, evaluation, approval, update, and extinction of lease and authorization contracts.

II.

Provide for the hiring of adequate personnel for the performance of activities related to the authorization of warehouses or premises, as well as their supervision and control.

III.

Have general policies to provide for the systematic accounting registration of operations in leased, loaned for use, and authorized warehouses or premises, as well as their results, in order to:

Financial, economic, and accounting information be complete, correct, precise, integral, reliable, and timely, and that it has been prepared in compliance with applicable regulations.

Verification and reconciliation systems for reported figures be established both within the entity and with the authorities.

IV.

Establish mechanisms that allow implementing security measures in leased, loaned for use, and authorized warehouses or premises.

Article 59 Bis 7.- The Board shall be responsible for approving the objectives, guidelines, policies, and procedures regarding lease, loan for use, and authorization referred to in Article 59 Bis 6, fraction I of these provisions, as well as their respective modifications, without prejudice to the fact that they must be reviewed at least once a year. The aforementioned approvals or reviews must be recorded in the minutes of the corresponding Board meeting.

Article 59 Bis 8.- The general director of the general warehouse shall be responsible for the implementation of the internal control system regarding lease, loan for use, and authorizations, as well as for overseeing its compliance.

The general director must ensure that the functioning of the internal control system is consistent with the strategies and goals of the general warehouse, applying the necessary preventive and corrective measures to remedy any detected deficiencies.

For the purposes of the foregoing, the general director shall carry out, at least, the following activities:

I.

Draft and review, at least once a year, the objectives, policies, guidelines, and procedures of the internal control system regarding lease, loan for use, and authorizations, and, if applicable, propose their update to the Board for approval.

II.

Provide for the measures deemed necessary so that transactions or operations related to leased, loaned for use, and authorized warehouses or premises and the internal control system are consistent with each other.

III.

Design communication channels and information flow between the different administrative units of the general warehouse related to operations in leased, loaned for use, and authorized warehouses or premises.

IV.

Have programs for verifying compliance with the aforementioned internal control system.

V.

Protect the integrity and proper maintenance of the computer systems used for the operation in leased, loaned for use, and authorized warehouses or premises.

VI.

Comply with the corrective and preventive measures determined, related to deficiencies or deviations of the aforementioned internal control system.

Additionally, in the implementation of the internal control system, the general director of the general warehouse shall be responsible for determining measures regarding the quality control and inventory of the merchandise delivered to them for deposit in owned, leased, or loaned warehouses or premises, observing the provisions of this article, as well as articles 59 Bis 42 to 59 Bis 48 of these Provisions.

Article 59 Bis 9.- The general director, in the implementation of the internal control system regarding lease, loan for use, and authorizations and the oversight of its compliance, may assign these functions to an administrative area or areas of the general warehouse or, if applicable, to personnel distributed across several units.

The provisions of the previous paragraph must be documented in the guidelines, policies, and procedures for lease, loan for use, and authorizations of the warehouse in question, specifying the administrative unit or personnel in charge, the assigned activities, and the procedures they will carry out to perform their function.

Additionally, the administrative area or areas or personnel in charge must prepare a management report at least semi-annually and direct it to the general director, observing for this purpose the minimum quality requirements of the information and documentation that must be attached as evidence of their management.

These requirements will be detailed in the guidelines, policies, and procedures for lease, loan for use, and authorizations.

Article 59 Bis 10.- The review and evaluation of the functioning of the internal control system regarding lease, loan for use, and authorizations shall be the responsibility of the general director and shall be carried out at least once a year and when there are significant changes in the operation. The results of the foregoing must be reported in writing to the Board, as well as sent to the Commission, within fifteen business days following the date on which the respective Board meeting was held.

Fourth Section

On leased and loaned warehouses or premises

Article 59 Bis 11.- The general director must inform the Board at least quarterly, regarding the hiring of lease and loan services for warehouses or premises, as well as any renewal or termination that takes place, indicating the physical and legal conditions in which the property is located.

Article 59 Bis 12.- Lease and loan contracts for warehouses and premises celebrated by general warehouses, as well as their modifications, must be documented in writing. The respective documents must be available at all times to the Commission.

Article 59 Bis 13.- General warehouses must ensure that the leased or loaned warehouse or premises:

I.

Has direct access to the public roadway and is independent from the rest of the constructions located in the same building.

II.

Has the necessary physical conditions to ensure the conservation of the merchandise subject to deposit.

The physical area of the leased or loaned property must at all times coincide with the characteristics and conditions contained in the current lease or loan contract.

Article 59 Bis 14.- No general warehouse may receive in leased or loaned warehouses or premises, operated directly by it, merchandise whose Certification Value at the close of each of the months of March, June, September, and December exceeds 70 percent of the total value of the certificates it has in circulation, on those same dates.

. . . "

" Eleventh Section

On the supervision and control of inventory in owned, leased, loaned, and authorized warehouses or premises

Article 59 Bis 42.- General warehouses must develop methods to count merchandise in owned, leased, loaned, and authorized warehouses or premises, which must be included in their policies and guidelines.

The provisions of this article shall not apply in the following cases:

a)

For those warehouses or premises that general warehouses have leased or loaned for use, with the prior authorization of the Commission referred to in the first paragraph of article 20 of the LGOAAC.

b)

For those areas that have been designated by the warehouses in their owned, leased, or loaned warehouses, for the purpose of carrying out exclusive storage activities of merchandise received for custody by the same depositor, and which are not covered by a deposit certificate, provided that such activities do not constitute a predominant activity, with the prior authorization of the Commission in the terms referred to in the second paragraph of article 20 of the LGOAAC.

Article 59 Bis 43.- In the warehouse inspection process for owned, leased, loaned, or authorized premises, as applicable, general warehouses must have adequate tools to carry out the merchandise count, as well as to ensure its conservation and quality.

Likewise, for the purposes of the foregoing, photographs may be taken on the day visits are made, both to the merchandise and to the infrastructure of the owned, leased, loaned, or authorized warehouse or premises, as applicable, of the general warehouse in question.

The custody of the photographs shall be the responsibility of the authorization unit or the area replacing it designated by the authorization committee, in terms of Article 59 Bis 20, second paragraph of these provisions, and must be fully identified according to the visit of the day in question.

Regarding the custody of photographs of owned, leased, or loaned warehouses or premises, general warehouses must determine this in the internal control system referred to in Article 59 Bis 8 of these Provisions. Likewise, they must be available at all times to the Commission.

The provisions of this article must be included in the policies and guidelines of the general warehouse.

Article 59 Bis 44.- General warehouses will establish methods for arranging or organizing merchandise stored in owned, leased, loaned, or authorized warehouses or premises with which they operate, according to the characteristics of said merchandise, which allow its identification with respect to the corresponding deposit certificate. Such methods must be defined in the policies and guidelines of the general warehouse.

Article 59 Bis 45.- General warehouses must include within their policies and guidelines, the conservation techniques required to maintain the proper physical state and quality of merchandise stored in owned, leased, loaned, or authorized warehouses or premises.

Likewise, corrective actions or measures to be taken in case of any event affecting the physical state and quality of merchandise stored in owned, leased, loaned, or authorized warehouses or premises of the general warehouse must be incorporated into said policies and guidelines.

Article 59 Bis 46.- General warehouses must establish in detail in their policies and guidelines, the procedures to verify the physical state and quality of merchandise stored in owned, leased, loaned, or authorized warehouses or premises, as applicable, foreseeing at least the following:

I. to IV.

. . .

Article 59 Bis 47.- General warehouses will detail the policies and procedures applicable in the case that during the inspection in owned, leased, loaned, or authorized warehouses or premises, as applicable, problems are detected in storage that may deteriorate the quality of the stored merchandise or products, if damage occurs in the facilities of the owned, leased, loaned, or authorized warehouses or premises, as applicable, or if the quality does not correspond to that declared in the deposit certificates.

Article 59 Bis 48.- General warehouses must ensure that the merchandise deposited in owned, leased, loaned, or authorized warehouses or premises, as applicable, is properly separated from others of different quality, so it cannot be mixed with products corresponding to a different quality, according to what is stated in the deposit certificate. "

TRANSITIONAL PROVISIONS

FIRST.-

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

SECOND.- General warehouses shall have twelve months counted from the entry into force of this Resolution to comply with the obligations established in it regarding their warehouses or premises that they have on loan for use, as well as for the control of inventory, quality, conservation conditions, and other characteristics of the goods or merchandise delivered to them for deposit in their owned, leased, or loaned premises.

Respectfully,

Mexico City, June 12, 2025. - President of the National Banking and Securities Commission, Dr.

Jesús de la Fuente Rodríguez.- Signature.

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