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

DOF: 16/04/2024

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 appears at the margin, 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 Article 53, first paragraph of the General Law of Auxiliary Credit Organizations and Activities; Article 67, second paragraph of the Credit Unions Law; Article 98 Bis of the Credit Institutions Law; and Articles 4, fractions III, IV, V, XXXVI and XXXVIII, as well as Article 16, fraction I of the Law of the National Banking and Securities Commission, and

CONSIDERING

That on January 1, 2023, NIF A-1 "Conceptual Framework of Financial Information Standards" (NIF A-1), issued by the Mexican Council of Financial Information Standards (CINIF), entered into force. Its purpose is to define and establish the Conceptual Framework that provides rational support for specific Financial Information Standards (NIF), as well as for the solution of problems arising in the accounting recognition of transactions and other events that economically affect general warehouses, exchange houses, and credit unions;

That, in light of the above, NIF A-3 "Needs of Users and Objectives of Financial Statements" (NIF A-3), which contained Appendix C "Financial Indicators" (Appendix C), was repealed; therefore, the administration of general warehouses, exchange houses, and credit unions will be responsible for evaluating and determining the financial indicators that will constitute relevant evidence for users of financial information to evaluate the prospects of a general warehouse, an exchange house, or a credit union, thereby making economic decisions;

That, with the repeal of Appendix C, and with NIF A-3 becoming ineffective, Annex 6 A "FINANCIAL INDICATORS" of the General Provisions applicable to General Warehouses, Exchange Houses, Credit Unions, and Multiple-Object Financial Companies Regulated, lost convergence with the conceptual framework of the NIF, and thus might not contribute to a complete and correct evaluation of financial statements due to being of little relevance in decision-making.

That, upon evaluating the convenience of maintaining the obligation for general warehouses, exchange houses, and credit unions to observe the financial indicators contained in the aforementioned Annex 6 A, this decentralized body concludes the relevance of its elimination in order not to maintain information requirements that do not provide relevant evidence for their evaluation, and therefore 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 ARTICLE.- Articles 21 Bis, fraction I, sixth paragraph, item b), first and second paragraphs, 21 Bis 2, fraction IV, first paragraph, as well as 156, fraction II, first paragraph are REFORMED; and Annex 6 A 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, is REPEALED, to read as follows:

" INDEX

[ . . . ]

List of Annexes

Annexes 1 to 6

. . .

Annex 6 A

(Repealed)

Annexes 7 to 34

. . . "

" Article 21 Bis.-

. . .

. . .

I.

. . .

. . .

. . .

. . .

. . .

. . .

a)

. . .

b)

The financial situation, providing information relating to:

1. to 4.

. . .

General warehouses, to the extent considered relevant, must explain the changes that occurred in the main items of the statement of financial position at the end of the last fiscal year, as well as a general explanation of the evolution of these over the last three fiscal years. Likewise, they must use financial indicators that provide relevant evidence of solvency, liquidity, operational efficiency, financial risk, and profitability for the evaluation of general warehouses, indicating the formulas used for their determination, which must be consistent with those contained in the financial indicators published on the Commission's website.

c)

. . .

II. to IV.

. . . "

" Article 21 Bis 2.-

. . .

I. to III.

. . .

IV.

The financial indicators that provide relevant evidence for the evaluation of the solvency, liquidity, operational efficiency, financial risk, and profitability of financial entities, indicating the formulas used for their determination, which must be consistent with those contained in the financial indicators published on the Commission's website.

. . .

V.

. . . "

" Article 156.-

. . .

I.

. . .

II.

The financial indicators that provide relevant evidence for the evaluation of the solvency, liquidity, operational efficiency, financial risk, and profitability of credit unions, indicating the formulas used for their determination, which must be consistent with those contained in the financial indicators published on the Commission's website.

. . .

III.

. . . "

TRANSITORY

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

Respectfully,

Mexico City, April 5, 2024.- President of the National Banking and Securities Commission, Dr. Jesús de la Fuente Rodríguez.- Signature.

In the document you are viewing, there may be text, characters, or objects that do not display correctly due to conversion to HTML format, so we recommend always taking the digitized image of the DOF or the PDF file of the edition as a reference. The content, form, and scope of published documents are the strict responsibility of their issuer.

INQUIRY

BY DATE

Do Mo Tu We Th Fr Sa

INDICATORS

Exchange Rate and Rates as of 25/08/2026

DOLLAR 16.9647 UDIS 8.807141 CCP 6.12% CCP-UDIS 4.72% CPP 5.09% TIIE 28 DAYS 6.7559% TIIE 91 DAYS 6.7931% TIIE 182 DAYS 6.8474% TIIE OVERNIGHT 6.50%

See more

SURVEYS

Did you like the new look of the Official Gazette of the Federation website?

No Yes

Official Gazette of the Federation

Río Amazonas No. 62, Col. Cuauhtémoc, C.P. 06500, Mexico City Tel. (55) 5093-3200, where you can access our service menu

Electronic address: dof.gob.mx

111

LEGAL NOTICE | SOME RIGHTS RESERVED © 2026