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

DOF: 24/07/2025

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

A seal with the National Coat of Arms, which says: 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, and 53, first paragraph of the General Law of Organizations and Auxiliary Credit Activities; 65; 67, second paragraph, and 68 of the Credit Unions Law; 4, sections III, V, XXXVI, and XXXVIII, and 16, section I of the Law of the National Banking and Securities Commission; as well as 98 Bis; of the Credit Institutions 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 23, 2021, recognized the methodology for estimating preventive reserves and credit portfolio classification, the lower risk in which credit institutions incur when granting loans to women, adjusting the risk parameters of probability of default and severity of loss that are taken into account for the classification of the credit portfolio and the calculation of preventive reserves for credit risks of the non-revolving consumer credit portfolios and housing mortgages granted to women;

That, it is necessary to make adjustments to the regulations applicable to general warehouses, exchange houses, and credit unions regarding special accounting criteria and special accounting records, with the object of providing legal certainty regarding natural phenomena that trigger the assumption for their authorization and the requirements they must meet to demonstrate the adverse impact on the solvency or liquidity of those financial entities and, if applicable, on the stability of the financial system as a whole, or when those financial entities are carrying out financial rehabilitation processes or corporate restructuring;

That, in that sense, and in order to provide better elements to general warehouses, exchange houses, and credit unions, the information they must present to obtain the authorization and application of said special accounting criteria and special accounting records is established, which will result in benefit to the stability of the financial system as a whole, and at the same time allow the National Banking and Securities Commission the better exercise of its authorization and supervision powers; therefore it has resolved to issue the following:

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

SOLE.- Articles 9 and 141 are REFORMED, and Articles 9 Bis; 9 Bis 1; 141 Bis, and 141 Bis 1 of the "General Provisions applicable to general warehouses, exchange houses, credit unions, and multiple-object financial companies regulated", published in the Official Gazette of the Federation on January 19, 2009, and modified by resolutions published in the cited medium of dissemination, are ADDED, to read as follows:

" Article 9 .- The Commission may authorize general warehouses or exchange houses special accounting criteria on a temporary basis regarding the application of the accounting criteria contained in Annexes 1 and 5 of these provisions, when the competent authorities issue declarations of emergency or natural disaster due to the occurrence of disturbing natural phenomena that generate economic impacts that, in the opinion of the Commission, could cause an adverse impact on the solvency or liquidity of two or more general warehouses or exchange houses and, if applicable, on the stability of the financial system.

For the purposes of the foregoing, disturbing natural phenomenon shall be understood as referenced in the General Law of Civil Protection or the one that replaces it.

To obtain the authorization for the application of special accounting criteria, the following must be sent to the Commission at least:

I.

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

II.

Detailed narrative of the economic impacts caused or estimated to be caused by the disturbing natural phenomenon.

III.

Estimation of the impact that the economic impacts could cause on the indicators of solvency, liquidity, and those related to the application of the special accounting criteria of the affected general warehouses or exchange houses and, if applicable, the impact on the stability of the financial system.

IV.

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

The authorization request must be sent in free format, signed by the legal representative of the general warehouses or exchange houses, accompanied by documents proving their legal personality, or if applicable, signed by the legal representative of the self-regulatory organizations recognized by the Commission or of any guild representation body.

Until the Commission authorizes the application of the special accounting criteria, the general warehouses or exchange houses must continue using the accounting criteria contained in Annexes 1 and 5 of these provisions, as applicable.

The validity for the application of the authorized special accounting criteria may be extended only once for a period that cannot exceed the originally granted term, when in the opinion of the Commission, the applicants demonstrate that the economic impacts persist on the date of the extension request.

Article 9 Bis.- The Commission may authorize general warehouses or exchange houses regarding the application of the accounting criteria provided in Annexes 1 and 5 of these provisions, to carry out special accounting records, when in the opinion of the Commission, these are necessary to ensure the stability and correct functioning of general warehouses or exchange houses during Financial Rehabilitation or Corporate Restructuring processes, provided that such processes do not result from non-compliance with the regulatory framework applicable to them and that the general warehouse of deposit or exchange house in question is not applying special accounting records on the date of the request.

The request to obtain authorization for the application of special accounting records must be sent to the Commission in free format, signed by its legal representative, accompanied by documents that prove its legal personality and must contain at least the following:

I.

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

II.

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

III.

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

IV.

The remediation actions and measures that make up the Financial Rehabilitation or Corporate Restructuring processes required by general warehouses or exchange houses.

V.

Evidence that the actions and measures indicated in the request have the approval of the Council of the requesting general warehouse or exchange house.

For the purposes of this article, it must be understood by:

a)

Financial Rehabilitation, the reorganization process to improve the financial situation of a general warehouse or exchange house, which results from an impact on its solvency, stability, or liquidity that puts the continuity of the general warehouse or the exchange house at risk.

b)

Corporate Restructuring, the set of actions that transform the legal structure of a general warehouse or exchange house and which result from an impact on its solvency, stability, or liquidity that puts its business continuity at risk and that are carried out with the purpose of obtaining an economic effect aimed at its recovery, such as mergers, spin-offs, and discontinued operations.

Until the Commission authorizes the application of special accounting records, general warehouses or exchange houses must continue using the accounting criteria contained in Annexes 1 and 5 of these provisions, as applicable.

Article 9 Bis 1.- General warehouses or exchange houses that have obtained authorization from the Commission to apply special accounting criteria or special accounting records, in terms of Articles 9 and 9 Bis respectively, must disclose in the explanatory notes to the audited annual and quarterly consolidated basic financial statements corresponding to the periods in which these are applied and in public communications of financial information, the following:

I.

That they have authorization from the Commission to apply special accounting criteria or special accounting records, specifying in case, the period for which they have the authorization for their application.

II.

The description of the authorized special accounting criteria or special accounting records and how they have been applied, as well as the records that should have been made in accordance with the accounting criteria contained in Annexes 1 and 5 of these provisions, for general warehouses and exchange houses, respectively.

III.

The amounts that would have been recorded and presented both in the statement of financial position and in the statement of comprehensive income if they did not have the authorization to apply the special accounting criteria or special accounting records.

IV.

The detail of the concepts and amounts for which the accounting impact was made.

V.

The impact that the application of special accounting criteria or special accounting records generates on the solvency, liquidity, capital indicators, and those related to the application of these.

VI.

The additional information that the Commission determines in the authorization of special accounting criteria or special accounting records.

Regarding the annual financial statements referred to in this article, the disclosure must be made through a specific note.

The Commission may revoke the special accounting criteria or special accounting records authorized referred to in Articles 9 and 9 Bis, respectively, when general warehouses or exchange houses fail to comply with what is provided in any of the sections I to VI of this article regarding the information to be disclosed, or with the requirements contained in the special accounting criteria or special accounting records authorized, as applicable.

In case that, it is applicable, general warehouses or exchange houses to which the Commission has revoked the authorization for the application of special accounting criteria will have the obligation to maintain the agreements they have made with their clients as a consequence of the application of the cited criteria, prior to the date on which the revocation is determined. "

" Article 141 .- The Commission may authorize credit unions special accounting criteria with temporary character regarding the application of the accounting criteria contained in Annex 4 of these provisions, when the competent authorities issue declarations of emergency or natural disaster due to the occurrence of disturbing natural phenomena that generate economic impacts that, in the opinion of the Commission, could cause an adverse impact on the solvency or liquidity of two or more credit unions and, if applicable, on the stability of the financial system.

For the purposes of the foregoing, disturbing natural phenomenon shall be understood as referenced in the General Law of Civil Protection or the one that replaces it.

To obtain the authorization for the application of special accounting criteria, the following must be sent to the Commission at least:

I.

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

II.

Detailed narrative of the economic impacts caused or estimated to be caused by the disturbing natural phenomenon.

III.

Estimation of the impact that the economic impacts could cause on the indicators of solvency, liquidity, and those related to the application of the special accounting criteria of the affected credit unions and, if applicable, the impact on the stability of the financial system.

IV.

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

The authorization request must be sent in free format, signed by the legal representative of the credit unions, accompanied by documents proving their legal personality, or if applicable, signed by the legal representative of the self-regulatory organizations recognized by the Commission or of any body of guild representation.

Until the Commission authorizes the application of the special accounting criteria, the credit unions must continue using the accounting criteria contained in Annex 4 of the present provisions.

The validity for the application of the authorized special accounting criteria may be extended only once for a period that cannot exceed the originally granted term, when in the opinion of the Commission, the applicants demonstrate that the economic impacts persist on the date of the extension request.

Article 141 Bis.- The Commission may authorize credit unions regarding the application of the accounting criteria provided in Annex 4 of these provisions, to carry out special accounting records, when in the opinion of the Commission, these are necessary to ensure the stability and correct functioning of credit unions during Financial Rehabilitation or Corporate Restructuring processes, provided that such processes do not result from non-compliance with the regulatory framework applicable to them and that the credit union in question is not applying special accounting records on the date of the request.

The request to obtain authorization for the application of special accounting records must be sent to the Commission in free format, signed by its legal representative, accompanied by documents that prove its legal personality and must contain at least the following:

I.

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

II.

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

III.

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

IV.

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

V.

Evidence that the actions and measures indicated in the request have the approval of the Council of the requesting credit union.

For the purposes of this article, it must be understood by:

a)

Financial Rehabilitation, the reorganization process to improve the financial situation of a credit union, which results from an impact on its solvency, stability, or liquidity that puts the continuity of the credit union at risk.

b)

Corporate Restructuring, the set of actions that transform the legal structure of a credit union and which result from an impact on its solvency, stability, or liquidity that puts its business continuity at risk and that are carried out with the purpose of obtaining an economic effect aimed at its recovery, such as mergers, spin-offs, and discontinued operations.

Until the Commission authorizes the application of special accounting records, credit unions must continue using the accounting criteria contained in Annex 4 of the present provisions.

Article 141 Bis 1.- Credit unions that have obtained authorization from the Commission to apply special accounting criteria or special accounting records, in terms of Articles 141 and 141 Bis respectively, must disclose in the explanatory notes to the audited annual and quarterly consolidated basic financial statements corresponding to the periods in which these are applied and in public communications of financial information, the following:

I.

That they have authorization from the Commission to apply special accounting criteria or special accounting records, specifying in case, the period for which they have the authorization for their application.

II.

The description of the authorized special accounting criteria or special accounting records and how they have been applied, as well as the records that should have been made in accordance with the accounting criteria contained in Annex 4 of these provisions.

III.

The amounts that would have been recorded and presented both in the statement of financial position and in the statement of comprehensive income if they did not have the authorization to apply the special accounting criteria or special accounting records.

IV.

The detail of the concepts and amounts for which the accounting impact was made.

V.

The impact that the application of special accounting criteria or special accounting records generates on the solvency, liquidity, capital indicators, and those related to the application of these.

VI.

The additional information that the Commission determines in the authorization of special accounting criteria or special accounting records.

Regarding the annual financial statements referred to in this article, the disclosure must be made through a specific note.

The Commission may revoke the special accounting criteria or special accounting records authorized referred to in Articles 141 and 141 Bis, respectively, when credit unions fail to comply with what is provided in any of the sections I to VI of this article regarding the information to be disclosed, or with the requirements contained in the special accounting criteria or special accounting records authorized, as applicable.

In case that, it is applicable, credit unions to which the Commission has revoked the authorization for the application of special accounting criteria will have the obligation to maintain the agreements they have made with their clients as a consequence of the application of the cited criteria, prior to the date on which the revocation is determined. "

TRANSITIONAL

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

Respectfully

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

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