Resolution modifying the general provisions applicable to general warehouses, exchange houses, credit unions, and regulated multiple-object financial companies

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DOF: 25/08/2017

RESOLUTION modifying the general provisions applicable to general warehouses, exchange houses, credit unions, and regulated multiple-object financial companies

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

The National Banking and Securities Commission, based on the provisions of Articles 65 and 78, first paragraph of the Credit Unions Law; 87-D, fraction I; and third paragraph of the General Law of Organizations and Auxiliary Credit Activities, as well as 4, fractions V, XXXVI and XXXVIII and 16, fraction I of the National Banking and Securities Commission Law, and

CONSIDERING

That it is necessary to make adjustments to the financial information reporting formats that credit unions send to the National Banking and Securities Commission, in order to make them consistent with the latest modifications to the accounting criteria published in the Official Gazette of the Federation on May 13, 2016, with the objective that the Commission itself has the information that allows it to review the due compliance of the provisions, as well as verify their adequate development and financial stability for the benefit of the members of the credit unions, and

That it is necessary to establish as an administrative facility that regulated multiple-object financial companies that maintain equity links with credit institutions may contract the same service providers or commission agents authorized to the credit institutions with which they maintain equity links, through a notice that must be given to the National Banking and Securities Commission, taking into account in addition the desire to reduce regulatory costs and facilitate such hiring, without putting at risk the operations of the entities themselves or the end user, has resolved to issue the following:

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

SOLE.- Articles 49, 50, fraction I, 72, fraction XIII, second paragraph and 81; and Annex 10 of the "General provisions applicable to general warehouses, exchange houses, credit unions and regulated multiple-object financial companies", published in the Official Gazette of the Federation on January 19, 2009, and modified through Resolutions published in said dissemination organ on July 1 and 30, 2009, February 18, 2010, February 4, April 11 and December 22, 2011, February 3 and June 27, 2012, January 31, 2013, December 3, 2014, January 8 and 12, May 19, October 19 and 28, 2015, January 22, May 13, September 28 and December 27, 2016, February 28, April 4 and July 24, 2017, are REFORMED and REPLACED, to read as follows:

TITLES FIRST to EIGHTH

...

Annexes 1 to 9

...

Annex 10

Regulatory Reports of Credit Unions.

Annexes 11 to 27

...

" Article 49.-

...

Series R01 Minimum Catalog

A-0111

Minimum Catalog

Series R04 Credit Portfolio

Detailed Information

C-0411

Disaggregation of commercial credits

Series R08 Collection

D-0811

Disaggregation of loans and deposits of members

D-0812

Disaggregation of bank loans and from other organisms

Series R10 Reclassifications

A-1011

Reclassifications in the balance sheet

A-1012

Reclassifications in the income statement

Series R12 Consolidation

A-1219

Consolidation of the balance sheet of the credit union with its subsidiaries

A-1220

Consolidation of the income statement of the credit union with its subsidiaries

Series R13 Financial Statements

A-1311

Statement of changes in equity capital

A-1316

Statement of cash flows

B-1321

Balance sheet

B-1322

Income statement

Series R14 Qualitative Information

A-1411

Disaggregation of shareholding integration

B-1413

Number of members, employees and branches

Series R21 Capital Requirements

A-2111 "Capital requirements by risks""

" Article 50.-

...

I.

Monthly, the information related to series R01, R10, R12, R13, exclusively with respect to reports B-1321 and B-1322; R14, exclusively with respect to report B-1413; and R-21, within the month immediately following its date.

...

II.

... "

" Article 72.-

...

I. to XII.

...

XIII.

...

The Regulated Multiple-Object Financial Companies referred to in this article may contract third parties or commission agents on whom notice has been given or who are authorized by the credit institutions with which they maintain equity links, without having to give notice or request authorization from the Commission referred to in Chapter XI of Title Five of the Single Banking Circular, provided that they present before the Commission, with an advance of at least twenty business days prior to the date on which they intend to celebrate the respective contracts, a declaration signed by the general manager in which it is stated that the services or commissions that will be provided through the third parties or commission agents are those with respect to which notice has been presented or have been authorized to the credit institution with which it maintains equity links, and it is about the same operations or services and scheme of operation as those authorized to the credit institution or for which notice was given to the Commission, understanding that they are necessary services for the operation or are commissions to carry out operations that said Regulated Multiple-Object Financial Companies can perform.

XIV. to XVII.

...

... "

" Article 81.- Credit unions must monthly calculate the capitalization requirements referred to in the regulatory report of series R21 and send them in terms of what is stated in Article 50, fraction I of these provisions. The capital requirements and net capital will be determined based on balances on the last day of the month in question. "

TRANSITORY PROVISIONS

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

SECOND.- Credit unions must adjust to what is provided in the content of Annex 10 that is replaced, for the preparation of the regulatory reports that they will present to the National Banking and Securities Commission, starting from the month of September 2017 with the information corresponding to the month of August. In the case of the regulatory report corresponding to Series R21, they must comply with the periodicity indicated in the modification to Article 50 of the "General provisions applicable to general warehouses, exchange houses, credit unions and regulated multiple-object financial companies", object of this Resolution.

Respectfully

Mexico City, August 15, 2017. - The President of the National Banking and Securities Commission, Jaime González Aguadé.- Rubric.

ANNEX 10

Regulatory reports that Credit Unions must present

Index

Series R01 Minimum Catalog

Periodicity

A-0111

Minimum Catalog

Monthly

Series R04 Credit Portfolio

Periodicity

Detailed Information

C-0411

Disaggregation of commercial credits

Quarterly

Series R08 Collection

Periodicity

D-0811

Disaggregation of loans and deposits of members

Quarterly

D-0812

Disaggregation of bank loans and from other organisms

Quarterly

Series R10 Reclassifications

Periodicity

A-1011

Reclassifications in the balance sheet

Monthly

A-1012

Reclassifications in the income statement

Monthly

Series R12 Consolidation

Periodicity

A-1219

Consolidation of the balance sheet of the credit union with its subsidiaries

Monthly

A-1220

Consolidation of the income statement of the credit union with its subsidiaries

Monthly

Series R13 Financial Statements

Periodicity

A-1311

Statement of changes in equity capital

Quarterly

A-1316

Statement of cash flows

Quarterly

B-1321

Balance sheet

Monthly

B-1322

Income statement

Monthly

Series R14 Qualitative Information

Periodicity

A-1411

Disaggregation of shareholding integration

Quarterly

B-1413

Number of members, employees and branches

Monthly

Series R21 Capital Requirements

Periodicity

A-2111

Capital requirements by risks

Monthly

SERIES R01 MINIMUM CATALOG

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

REPORT

A-0111

Minimum Catalog

In this report, the balances at the close of the period of all concepts that form part of the balance sheet (including off-balance sheet accounts) and the income statement of the entity are requested. The report is requested in two subtotals:

·

National currency and UDIS valued in pesos.

·

Foreign currency valued in pesos.

For the completion of this report, the following aspects must be taken into consideration:

a)

In the report, the balances of the entity in question must be presented without consolidation. The balances of all concepts presented in the R01 Minimum Catalog series must be consistent with those reported in the applicable regulatory reports.

b)

Data referring to balances must be presented in national currency, foreign currency and UDIS valued in pesos, with two decimals and without commas. For example: $20,585.70 would be 20585.70

CAPTURE FORMAT

Credit Unions will carry out the sending of the information related to the A-0111 Minimum Catalog report, described above, by using the following capture format:

REQUESTED INFORMATION

SECTION REPORT IDENTIFIER

PERIOD

ENTITY KEY

SECTION FINANCIAL INFORMATION

CONCEPT

REPORT

CURRENCY

DATA

Credit Unions will report the information indicated in this series, adhering to the characteristics and specifications for filling out and sending information presented in the Interinstitutional Information Transfer System (SITI) or in that which the National Banking and Securities Commission (Commission) may make known in its case. The information must comply with the validations established in the SITI, as well as the quality standards indicated therein by this Commission, in addition to presenting consistency between the information contained in the various applicable regulatory reports in which the same information is included with a different level of integration. Likewise, it must be sent only once and will be received assuming it meets all the required characteristics, by virtue of which it cannot be modified, generating an electronic receipt from the SITI.

Once the information is received, it will be reviewed by the Commission and if it does not meet the required quality and characteristics or has been presented incompletely, the obligation of its presentation will be considered unfulfilled.

Credit Unions

Series R01 Minimum Catalog

Report A-0111 Minimum Catalog

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

Figures in pesos

Concept

National currency and UDIS valued

Foreign currency valued

ASSETS

LIQUIDITIES

CASH

BANKS

DEPOSITS IN FINANCIAL ENTITIES

CURRENCIES TO BE DELIVERED

OTHER LIQUIDITIES

IMMEDIATE COLLECTION DOCUMENTS

OTHER LIQUIDITIES

RESTRICTED LIQUIDITIES OR GIVEN AS COLLATERAL

CURRENCIES TO BE RECEIVED

CASH ADMINISTERED IN TRUST

OTHER RESTRICTED LIQUIDITIES OR GIVEN AS COLLATERAL

MARGIN ACCOUNTS (DERIVATIVES)

CASH

SECURITIES

OTHER ASSETS

INVESTMENTS IN SECURITIES

SECURITIES FOR TRADING

SECURITIES FOR TRADING WITHOUT RESTRICTION

Government debt

In position

To be delivered

Bank debt

In position

To be delivered

Other debt securities

In position

To be delivered

Equity instruments

In position

To be delivered

RESTRICTED SECURITIES FOR TRADING OR GIVEN AS COLLATERAL

Government debt

In position

To be received

Bank debt

In position

To be received

Other debt securities

In position

To be received

Equity instruments

In position

To be received

SECURITIES AVAILABLE FOR SALE

SECURITIES AVAILABLE FOR SALE WITHOUT RESTRICTION

Government debt

In position

To be delivered

Bank debt

In position

To be delivered

Other debt securities

In position

To be delivered

Equity instruments

In position

To be delivered

RESTRICTED SECURITIES AVAILABLE FOR SALE OR GIVEN AS COLLATERAL

Government debt

In position

To be received

Bank debt

In position

To be received

Other debt securities

In position

To be received

Equity instruments

In position

To be received

SECURITIES HELD TO MATURITY

SECURITIES HELD TO MATURITY WITHOUT RESTRICTION

Government debt

In position

To be delivered

Bank debt

In position

To be delivered

Other debt securities

In position

To be delivered

RESTRICTED SECURITIES HELD TO MATURITY OR GIVEN AS COLLATERAL

Government debt

In position

To be received

Bank debt

In position

To be received

Other debt securities

In position

To be received

REPO DEBTORS

DERIVATIVES

FOR TRADING PURPOSES

FUTURES TO BE RECEIVED

Valuation

FORWARD CONTRACTS TO BE RECEIVED

Valuation

Impairment

OPTIONS

Valuation

Impairment

SWAPS

Valuation

Impairment

CREDIT DERIVATIVES

Valuation

Impairment

STRUCTURED OPERATIONS

Valuation

Impairment

DERIVATIVE INSTRUMENT PACKAGES

Valuation

Impairment

FOR HEDGING PURPOSES

FUTURES TO BE RECEIVED

Valuation

Valuation of the primary position

FORWARD CONTRACTS TO BE RECEIVED

Valuation

Valuation of the primary position

Impairment

OPTIONS

Valuation

Valuation of the primary position

Impairment

SWAPS

Valuation

Valuation of the primary position

Impairment

CREDIT DERIVATIVES

Valuation

Valuation of the primary position

Impairment

STRUCTURED OPERATIONS

Valuation

Valuation of the primary position

Impairment

DERIVATIVE INSTRUMENT PACKAGES

Valuation

Valuation of the primary position

Impairment

FAIR VALUE ADJUSTMENTS FOR HEDGING FINANCIAL ASSETS

CURRENT CREDIT PORTFOLIO

COMMERCIAL CREDITS

UNRESTRICTED COMMERCIAL CREDITS

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Without guarantee

Unsecured

Simple credits and current account credits

Factoring operations, discount or assignment of credit rights

Capitalizable lease operations

Loans granted to other credit unions

RESTRICTED COMMERCIAL CREDITS

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Without guarantee

Unsecured

Simple credits and current account credits

Factoring operations, discount or assignment of credit rights

Capitalizable lease operations

Loans granted to other credit unions

OVERDUE CREDIT PORTFOLIO

OVERDUE COMMERCIAL CREDITS

DOCUMENTED WITH REAL ESTATE GUARANTEE

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

DOCUMENTED WITH OTHER GUARANTEES

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

WITHOUT GUARANTEES

Unsecured

Simple credits and current account credits

FACTORING OPERATIONS, DISCOUNT OR ASSIGNMENT OF CREDIT RIGHTS

CAPITALIZABLE LEASE OPERATIONS

LOANS GRANTED TO OTHER CREDIT UNIONS

PREVENTIVE ESTIMATE FOR CREDIT RISKS

PREVENTIVE ESTIMATE FOR CREDIT RISKS DERIVED FROM THE

RATING

CREDIT PORTFOLIO

Commercial credits

Unrestricted commercial credits

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Without guarantee

Unsecured

Simple credits and current account credits

Factoring operations, discount or assignment of credit rights

Capitalizable lease operations

Loans granted to other credit unions

Restricted commercial credits

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Without guarantee

Unsecured

Simple credits and current account credits

Factoring operations, discount or assignment of credit rights

Capitalizable lease operations

Loans granted to other credit unions

CONTINGENT OPERATIONS AND GUARANTEES

ADDITIONAL PREVENTIVE ESTIMATE FOR CREDIT RISKS

FOR ACCRUED INTEREST ON OVERDUE CREDITS

ORDERED BY THE NATIONAL BANKING AND SECURITIES COMMISSION

RECOGNIZED BY THE NATIONAL BANKING AND SECURITIES COMMISSION

OTHER ACCOUNTS RECEIVABLE

DEBTORS FOR SETTLEMENT OF OPERATIONS

CURRENCY SALES AND PURCHASES

INVESTMENTS IN SECURITIES

REPOS

DERIVATIVES

FOR ISSUANCE OF SECURITIES

DEBTORS FOR MARGIN ACCOUNTS

DEBTORS FOR CASH COLLATERALS PROVIDED

SECURITIES OPERATIONS

CREDIT OPERATIONS

OPERATIONS NOT CARRIED OUT IN RECOGNIZED MARKETS (OTC)

OTHERS

RIGHTS TO COLLECT

FIDUCIARY RIGHTS

DERIVATIVES OF IMPAIRED CREDITS

OTHER RIGHTS TO COLLECT

VARIOUS DEBTORS

COMMISSIONS AND RIGHTS TO COLLECT ON CURRENT NON-CREDIT OPERATIONS

ITEMS ASSOCIATED WITH CREDIT OPERATIONS

BALANCES IN FAVOR OF TAXES AND CREDITABLE TAXES

LOANS AND OTHER DEBTS OF PERSONNEL

DEBTORS IN PROCESS OF REGULARIZATION OR SETTLEMENT

RIGHTS ON PARTICIPATION ASSOCIATION CONTRACTS

PAYMENTS ON BEHALF OF MEMBERS

RENTALS TO BE COLLECTED

OVERDUE DEBTS

OTHER DEBTORS

ESTIMATE FOR UNRECOVERABILITY OR DIFFICULT COLLECTION

RIGHTS TO COLLECT

FIDUCIARY RIGHTS

DERIVATIVES OF IMPAIRED CREDITS

OTHER RIGHTS TO COLLECT

VARIOUS DEBTORS

MERCHANDISE INVENTORY

MERCHANDISE

INCREASE BY UPDATING MERCHANDISE INVENTORY (1)

ESTIMATE FOR OBSOLESCENCE OF MERCHANDISE INVENTORY

ESTIMATE FOR OBSOLESCENCE OF MERCHANDISE INVENTORY

INCREASE BY UPDATING THE ESTIMATE FOR OBSOLESCENCE

OF MERCHANDISE INVENTORY (1)

ADJUDICATED GOODS

ADJUDICATED MOVABLE PROPERTY, SECURITIES AND RIGHTS

RESTRICTED ADJUDICATED MOVABLE PROPERTY

ADJUDICATED REAL ESTATE

RESTRICTED ADJUDICATED REAL ESTATE

INCREASE BY UPDATING ADJUDICATED GOODS (1)

ESTIMATE OF ADJUDICATED GOODS

ESTIMATE FOR LOSS OF VALUE OF ADJUDICATED GOODS

INCREASE BY UPDATING THE ESTIMATE FOR LOSS OF VALUE OF

ADJUDICATED GOODS (1)

PROPERTY, FURNITURE AND EQUIPMENT

PROPERTY, FURNITURE AND EQUIPMENT

LAND

BUILDINGS

BUILDINGS IN PROCESS

TRANSPORT EQUIPMENT

COMPUTER EQUIPMENT

FURNITURE

MACHINERY AND EQUIPMENT

TOOLS AND ACCESSORIES

ADAPTATIONS AND IMPROVEMENTS

OTHER PROPERTY, FURNITURE AND EQUIPMENT

REVALUATION OF PROPERTY, FURNITURE AND EQUIPMENT (1)

LAND

BUILDINGS

BUILDINGS IN PROCESS

TRANSPORT EQUIPMENT

COMPUTER EQUIPMENT

FURNITURE

MACHINERY AND EQUIPMENT

TOOLS AND ACCESSORIES

ADAPTATIONS AND IMPROVEMENTS

OTHER REVALUATIONS OF PROPERTY, FURNITURE AND EQUIPMENT

DEPRECIATION OF PROPERTY, FURNITURE AND EQUIPMENT

ACCUMULATED DEPRECIATION OF PROPERTY, FURNITURE AND EQUIPMENT

BUILDINGS

TRANSPORT EQUIPMENT

COMPUTER EQUIPMENT

FURNITURE

MACHINERY AND EQUIPMENT

TOOLS AND ACCESSORIES

ADAPTATIONS AND IMPROVEMENTS

OTHER ACCUMULATED DEPRECIATIONS OF PROPERTY, FURNITURE AND EQUIPMENT

REVALUATION OF ACCUMULATED DEPRECIATION OF PROPERTY, FURNITURE AND

EQUIPMENT (1)

BUILDINGS

TRANSPORT EQUIPMENT

COMPUTER EQUIPMENT

FURNITURE

MACHINERY AND EQUIPMENT

TOOLS AND ACCESSORIES

ADAPTATIONS AND IMPROVEMENTS

OTHER REVALUATIONS OF ACCUMULATED DEPRECIATION OF PROPERTY,

FURNITURE AND EQUIPMENT

PERMANENT INVESTMENTS

SUBSIDIARIES

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

ASSOCIATES

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

JOINT VENTURES

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

OTHER PERMANENT INVESTMENTS

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

LONG-TERM ASSETS AVAILABLE FOR SALE

SUBSIDIARIES

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

ASSOCIATES

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

JOINT VENTURES

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

OTHER LONG-TERM ASSETS AVAILABLE FOR SALE

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

DEFERRED TAXES AND PTU (IN FAVOR)

DEFERRED INCOME TAXES (IN FAVOR)

TEMPORARY DIFFERENCES

TAX LOSSES

TAX CREDITS

ESTIMATE FOR UNRECOVERABLE DEFERRED INCOME TAXES

TEMPORARY DIFFERENCES

TAX LOSSES

TAX CREDITS

DEFERRED EMPLOYEE PARTICIPATION IN PROFITS (IN FAVOR)

ESTIMATE FOR UNRECOVERABLE DEFERRED PTU

OTHER ASSETS

DEFERRED CHARGES, PREPAID EXPENSES AND INTANGIBLES

DEFERRED CHARGES

Discount to be amortized in issued securities

Differential to be amortized in credit portfolio acquisitions

Financial cost to be amortized in capitalizable lease operations

Costs and expenses associated with granting credit

Expenses for issuance of securities

Insurance to be amortized

Other deferred charges

PREPAID EXPENSES

Interest paid in advance

Commissions paid in advance

Advances or provisional payments of taxes

Rentals paid in advance

Other prepaid expenses

INTANGIBLES

Goodwill

From subsidiaries

From associates

From joint ventures

Revaluation of goodwill (1)

From subsidiaries

From associates

From joint ventures

Organization expenses

Revaluation of organization expenses (1)

Accumulated amortization of organization expenses

Revaluation of accumulated amortization of organization expenses (1)

Other intangibles

Revaluation of other intangibles (1)

Accumulated amortization of other intangibles

Revaluation of accumulated amortization of other intangibles (1)

OTHER SHORT- AND LONG-TERM ASSETS

PLAN ASSETS TO COVER EMPLOYEE BENEFITS

Long-term direct benefits

Termination benefits

Termination benefits for reasons other than restructuring

Termination benefits due to restructuring

Post-employment benefits

Pensions

Seniority premium

Other post-employment benefits

OTHERS

LIABILITY

MARKETABLE SECURITIES LIABILITIES

BANK, PARTNER, AND OTHER INSTITUTIONS LOANS

SHORT-TERM

LOANS FROM MULTIPLE BANKING INSTITUTIONS

LOANS FROM DEVELOPMENT BANKING INSTITUTIONS

LOANS FROM FEDERAL, STATE, OR MUNICIPAL GOVERNMENT

LOANS FROM OTHER FINANCIAL ENTITIES

LOANS FROM PARTNERS

LOANS FROM PRIVATE FINANCING AND INVESTMENT FUNDS

LOANS FROM OTHER CREDIT UNIONS

LOANS FROM OTHER INSTITUTIONS

LONG-TERM

LOANS FROM MULTIPLE BANKING INSTITUTIONS

LOANS FROM DEVELOPMENT BANKING INSTITUTIONS

LOANS FROM FEDERAL, STATE, OR MUNICIPAL GOVERNMENT

LOANS FROM OTHER FINANCIAL ENTITIES

LOANS FROM PARTNERS

LOANS FROM PRIVATE FINANCING AND INVESTMENT FUNDS

LOANS FROM OTHER CREDIT UNIONS

LOANS FROM OTHER INSTITUTIONS

SOLD COLLATERAL

REPURCHASE AGREEMENTS

REPORTING ENTITY'S OBLIGATION TO RETURN COLLATERAL TO THE REPORTING PARTY

Government debt

Bank debt

Other debt securities

DERIVATIVES

SOLD COLLATERAL

Government debt

Bank debt

Other debt securities

Equity instruments

Others

OTHER SOLD COLLATERAL

DERIVATIVES

FOR TRADING PURPOSES

FUTURES TO DELIVER

Valuation

FORWARD CONTRACTS TO DELIVER

Valuation

OPTIONS

Valuation

SWAPS

Valuation

CREDIT DERIVATIVES

Valuation

STRUCTURED OPERATIONS

Valuation

DERIVATIVE INSTRUMENT PACKAGES

Valuation

FOR HEDGING PURPOSES

FUTURES TO DELIVER

Valuation

Primary position valuation

FORWARD CONTRACTS TO DELIVER

Valuation

Primary position valuation

OPTIONS

Valuation

Primary position valuation

SWAPS

Valuation

Primary position valuation

CREDIT DERIVATIVES

Valuation

Primary position valuation

STRUCTURED OPERATIONS

Valuation

Primary position valuation

DERIVATIVE INSTRUMENT PACKAGES

Valuation

Primary position valuation

FINANCIAL LIABILITIES HEDGE VALUATION ADJUSTMENTS

OTHER ACCOUNTS PAYABLE

TAXES ON INCOME PAYABLE

TAXES ON INCOME (PROVISIONAL PAYMENTS)

TAXES ON INCOME (ACTUAL CALCULATION)

EMPLOYE' SHARE OF PROFITS PAYABLE

SUPPLIERS

CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES PENDING

FORMALIZATION IN SHAREHOLDERS' MEETING

CREDITORS FOR SETTLEMENT OF OPERATIONS

FOREIGN EXCHANGE SALES AND PURCHASES

INVESTMENTS IN SECURITIES

REPURCHASE AGREEMENTS

DERIVATIVES

CREDITORS FOR MARGIN ACCOUNTS

CREDITORS FOR CASH COLLATERAL RECEIVED

SECURITIES OPERATIONS

CREDIT OPERATIONS

OPERATIONS NOT CONDUCTED IN RECOGNIZED MARKETS (OTC)

DEPOSITS AS GUARANTEE FOR LEASE OPERATIONS

CAPITALIZABLE

OTHERS

VARIOUS CREDITORS AND OTHER ACCOUNTS PAYABLE

LIABILITIES DERIVED FROM SERVICE PROVISION

Letters of credit

Guarantees

Administration and collection

Other liabilities derived from service provision

COMMISSIONS PAYABLE ON ONGOING OPERATIONS

FEES DERIVED FROM FINANCIAL FACTORING, DISCOUNT, OR

ASSIGNMENT OF CREDIT RIGHTS

CAPITALIZABLE LEASE LIABILITY

CREDITORS FOR ASSET ACQUISITION

MERCHANDISE TO SELL IN FAVOR OF PARTNERS

DIVIDENDS PAYABLE

CREDITORS FOR MAINTENANCE SERVICE

VALUE ADDED TAX

OTHER TAXES AND FEES PAYABLE

TAXES AND SOCIAL SECURITY CONTRIBUTIONS WITHHELD FOR REMITTANCE

SHORT-TERM DIRECT BENEFITS

PROVISION FOR EMPLOYEE BENEFITS

Long-term direct benefits

Post-employment benefits

Pensions

Seniority premium

Other post-employment benefits

Termination benefits

Termination benefits for reasons other than restructuring

Termination benefits due to restructuring

PROVISIONS FOR DIVERSE OBLIGATIONS

Fees and rents

Promotion and advertising expenses

Technology expenses

Ordered by CONDUSEF

Other provisions

OTHER DIVERSE CREDITORS

DEFERRED TAXES AND PTU (CHARGE)

DEFERRED INCOME TAXES (CHARGE)

TEMPORARY DIFFERENCES

DEFERRED EMPLOYE' SHARE OF PROFITS (CHARGE)

DEFERRED CREDITS AND ADVANCE COLLECTIONS

DEFERRED CREDITS

COMMISSIONS FOR CREDIT GRANTING

FINANCIAL INCOME TO ACCRUE IN LEASE OPERATIONS

CAPITALIZABLE

FINANCIAL INCOME TO ACCRUE IN FINANCIAL FACTORING

OPERATIONS, DISCOUNT OR ASSIGNMENT OF CREDIT RIGHTS

INCOME FROM REDUCED PRICE PURCHASE OPTION IN LEASE OPERATIONS

CAPITALIZABLE

OTHER INCOMES TO APPLY

EXCESS TO AMORTIZE IN CREDIT PORTFOLIO ACQUISITIONS

PREMIUM TO AMORTIZE FOR DEBT PLACEMENT

OTHER DEFERRED CREDITS

ADVANCE COLLECTIONS

INTERESTS COLLECTED IN ADVANCE

COMMISSIONS COLLECTED IN ADVANCE

RENTS COLLECTED IN ADVANCE

ADVANCE COLLECTIONS OF GOODS PROMISED FOR SALE OR WITH

RESERVATION OF TITLE

OTHER ADVANCE COLLECTIONS

OWNERS' EQUITY

CONTRIBUTED CAPITAL

SOCIAL CAPITAL

UNPAID SOCIAL CAPITAL

INCREASE DUE TO UPDATE OF PAID SOCIAL CAPITAL (1)

CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES FORMALIZED IN

SHAREHOLDERS' MEETING

INCREASE DUE TO UPDATE OF CONTRIBUTIONS FOR FUTURE

CAPITAL INCREASES FORMALIZED IN SHAREHOLDERS' MEETING (1)

SHARE PREMIUM

INCREASE DUE TO UPDATE OF SHARE PREMIUM (1)

EARNED CAPITAL

CAPITAL RESERVES

CAPITAL RESERVE

OTHER RESERVES

INCREASE DUE TO UPDATE OF CAPITAL RESERVES (1)

RESULTS FROM PRIOR PERIODS

RESULT TO APPLY

RESULT FROM ACCOUNTING CHANGES AND ERROR CORRECTIONS

INCREASE DUE TO UPDATE OF RESULTS FROM PRIOR PERIODS (1)

RESULT FROM VALUATION OF AVAILABLE-FOR-SALE SECURITIES

VALUATION

RESULT FROM MONETARY POSITION (1)

EFFECT OF DEFERRED INCOME TAXES

ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAXES

INCREASE DUE TO UPDATE OF RESULT FROM VALUATION OF AVAILABLE-FOR-SALE SECURITIES (1)

RESULT FROM VALUATION OF CASH FLOW HEDGING INSTRUMENTS

VALUATION

RESULT FROM MONETARY POSITION (1)

EFFECT OF DEFERRED INCOME TAXES

ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAXES

INCREASE DUE TO UPDATE OF RESULT FROM VALUATION OF

CASH FLOW HEDGING INSTRUMENTS (1)

ACCUMULATED EFFECT FROM CONVERSION

VALUATION

RESULT FROM MONETARY POSITION (1)

EFFECT OF DEFERRED INCOME TAXES

ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAXES

INCREASE DUE TO UPDATE OF ACCUMULATED EFFECT FROM CONVERSION (1)

REMEDIATIONS FOR DEFINED EMPLOYEE BENEFITS

ACTUARIAL RESULTS IN OBLIGATIONS

Valuation

Result from monetary position (1)

Effect of deferred income taxes

Estimate for non-recoverable deferred income taxes

RESULT FROM RETURN OF PLAN ASSETS

Valuation

Result from monetary position (1)

Effect of deferred income taxes

Estimate for non-recoverable deferred income taxes

INCREASE DUE TO UPDATE OF REMEDIATIONS FOR DEFINED

EMPLOYEE BENEFITS (1)

RESULT FROM HOLDING NON-MONETARY ASSETS

FROM FIXED ASSET VALUATION

INCREASE DUE TO UPDATE OF RESULT FROM HOLDING NON-MONETARY ASSETS (1)

MEMO ACCOUNTS

GUARANTEES GRANTED

CONTINGENT ASSETS AND LIABILITIES

CREDIT COMMITMENTS

UNEXERCISED LETTERS OF CREDIT LINES

UNEXERCISED CREDIT LINES

OTHER CREDIT COMMITMENTS

ASSETS IN TRUST OR MANDATE

GUARANTEE TRUSTS

MANDATES

CASH SERVICES

COMPLIANCE WITH COMMISSIONS AND MANDATES

ASSETS UNDER MANAGEMENT

ASSETS UNDER MANAGEMENT

GUARANTEES RECEIVED BY THE UNION

MERCHANDISE ON CONSIGNMENT

TEMPORARY POSSESSION OF GOODS

COLLATERAL RECEIVED BY THE ENTITY

CASH MANAGED IN TRUST

GOVERNMENT DEBT

BANK DEBT

OTHER DEBT SECURITIES

EQUITY INSTRUMENTS

OTHERS

COLLATERAL RECEIVED AND SOLD BY THE ENTITY

GOVERNMENT DEBT

BANK DEBT

OTHER DEBT SECURITIES

EQUITY INSTRUMENTS

OTHERS

UNCOLLECTED ACCRUED INTERESTS DERIVED FROM OVERDUE CREDIT PORTFOLIO

OTHER REGISTRATION ACCOUNTS

INTEREST INCOME

INTERESTS ON AVAILABILITIES

BANKS

RESTRICTED AVAILABILITIES OR GIVEN AS GUARANTEE

INTERESTS AND YIELDS IN FAVOR FROM MARGIN ACCOUNTS

CASH

SECURITIES

OTHER ASSETS

INTERESTS AND YIELDS IN FAVOR FROM INVESTMENTS IN

SECURITIES

FOR TRADING SECURITIES

FOR AVAILABLE-FOR-SALE SECURITIES

FOR HELD-TO-MATURITY SECURITIES

INTERESTS AND YIELDS IN FAVOR FROM REPURCHASE OPERATIONS

INCOME FROM HEDGING OPERATIONS

INTERESTS FROM ONGOING CREDIT PORTFOLIO

COMMERCIAL CREDITS

Unrestricted commercial credits

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Unsecured

Unsecured

Simple credits and current account credits

Financial factoring, discount, or assignment of credit rights operations

Capitalizable lease operations

Loans granted to other credit unions

Restricted commercial credits

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Unsecured

Unsecured

Simple credits and current account credits

Financial factoring, discount, or assignment of credit rights operations

Capitalizable lease operations

Loans granted to other credit unions

INTERESTS FROM OVERDUE CREDIT PORTFOLIO

COMMERCIAL OVERDUE CREDITS

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Unsecured

Unsecured

Simple credits and current account credits

Financial factoring, discount, or assignment of credit rights operations

Capitalizable lease operations

Loans to other credit unions

COMMISSIONS FOR CREDIT GRANTING

COMMERCIAL CREDITS

Documented with real estate guarantee

Documented with other guarantees

Unsecured

Financial factoring, discount, or assignment of credit rights operations

Capitalizable lease operations

Loans to other credit unions

PREMIUMS FOR DEBT PLACEMENT

DIVIDENDS FROM EQUITY INSTRUMENTS

GAIN FROM VALUATION

GAIN FROM VALUATION CHANGES

VALUATION OF INDEXED INSTRUMENTS

VALUATION OF UDI ITEMS

INCREASE DUE TO UPDATE OF INTEREST INCOME (1)

INTEREST EXPENSES

INTERESTS ON MARKETABLE SECURITIES LIABILITIES

INTERESTS ON BANK, PARTNER, AND OTHER INSTITUTIONS LOANS

INTERESTS AND YIELDS CHARGE FROM REPURCHASE OPERATIONS

EXPENSES FROM HEDGING OPERATIONS

DISCOUNT FOR DEBT PLACEMENT

EXPENSES FOR DEBT PLACEMENT ISSUANCE

COSTS AND EXPENSES ASSOCIATED WITH CREDIT GRANTING

LOSS FROM VALUATION

LOSS FROM VALUATION CHANGES

VALUATION OF INDEXED INSTRUMENTS

VALUATION OF UDI ITEMS

INCREASE DUE TO UPDATE OF INTEREST EXPENSES (1)

NET MONETARY POSITION RESULT (FINANCIAL MARGIN)

MONETARY POSITION RESULT FROM POSITIONS THAT

GENERATE FINANCIAL MARGIN (DEBIT BALANCE)

MONETARY POSITION RESULT FROM POSITIONS THAT

GENERATE FINANCIAL MARGIN (CREDIT BALANCE)

INCREASE DUE TO UPDATE OF NET MONETARY POSITION RESULT

(FINANCIAL MARGIN) (1)

PREVENTIVE ESTIMATE FOR CREDIT RISKS

PREVENTIVE ESTIMATE FOR CREDIT RISKS DERIVED FROM

RATING

CREDIT PORTFOLIO

Commercial credits

Unrestricted commercial credits

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Unsecured

Unsecured

Simple credits and current account credits

Financial factoring, discount, or assignment of credit rights operations

Capitalizable lease operations

Loans granted to other credit unions

Restricted commercial credits

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Unsecured

Unsecured

Simple credits and current account credits

Financial factoring, discount, or assignment of credit rights operations

Capitalizable lease operations

Loans granted to other credit unions

CONTINGENT OPERATIONS AND GUARANTEES

ADDITIONAL PREVENTIVE ESTIMATE FOR CREDIT RISKS

FOR ACCRUED INTERESTS ON OVERDUE CREDITS

ORDERED BY THE NATIONAL BANK AND SECURITIES COMMISSION

RECOGNIZED BY THE NATIONAL BANK AND SECURITIES COMMISSION

INCREASE DUE TO UPDATE OF PREVENTIVE ESTIMATE FOR CREDIT

RISKS (1)

COMMISSIONS AND FEES CHARGED

CREDIT OPERATIONS

COMMERCIAL CREDITS

Unrestricted commercial credits

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Unsecured

Unsecured

Simple credits and current account credits

Financial factoring, discount, or assignment of credit rights operations

Capitalizable lease operations

Loans granted to other credit unions

Restricted commercial credits

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Unsecured

Unsecured

Simple credits and current account credits

Financial factoring, discount, or assignment of credit rights operations

Capitalizable lease operations

Loans granted to other credit unions

GUARANTEES

UNREFINANCED LETTERS OF CREDIT

TRUST ACTIVITIES

ASSET MANAGEMENT

OTHER COMMISSIONS AND FEES CHARGED

INCREASE DUE TO UPDATE OF COMMISSIONS AND FEES CHARGED (1)

COMMISSIONS AND FEES PAID

FOR SERVICES

SECURITIES SALES AND PURCHASES

LOANS RECEIVED

DEBT PLACEMENT

OTHER COMMISSIONS AND FEES PAID

INCREASE DUE TO UPDATE OF COMMISSIONS AND FEES PAID (1)

INTERMEDIATION RESULT

RESULT FROM FAIR VALUE VALUATION

TRADING SECURITIES

DERIVATIVES FOR TRADING PURPOSES

DERIVATIVES FOR HEDGING PURPOSES

FROM AVAILABLE-FOR-SALE SECURITIES IN FAIR VALUE HEDGES

SOLD COLLATERAL

LOSS FROM IMPAIRMENT OR EFFECT OF IMPAIRMENT REVERSAL OF SECURITIES

AND DERIVATIVES

AVAILABLE-FOR-SALE SECURITIES

HELD-TO-MATURITY SECURITIES

RESULT FROM FOREIGN EXCHANGE VALUATION

RESULT FROM SECURITIES AND DERIVATIVES SALES AND PURCHASES

TRADING SECURITIES

AVAILABLE-FOR-SALE SECURITIES

HELD-TO-MATURITY SECURITIES

DERIVATIVES FOR TRADING PURPOSES

DERIVATIVES FOR HEDGING PURPOSES

RESULT FROM FOREIGN EXCHANGE SALES AND PURCHASES

TRANSACTION COSTS

FOR TRADING SECURITIES SALES AND PURCHASES

FOR DERIVATIVES SALES AND PURCHASES

RESULT FROM SOLD COLLATERAL SALES

INCREASE DUE TO UPDATE OF INTERMEDIATION RESULT (1)

OTHER OPERATING INCOMES (EXPENSES)

CREDIT PORTFOLIO RECOVERY

COMMERCIAL CREDITS

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Unsecured

Unsecured

Simple credits and current account credits

Financial factoring, discount, or assignment of credit rights operations

Capitalizable lease operations

Loans granted to other credit unions

RECOVERIES

TAXES

COLLECTION RIGHTS

OTHER RECOVERIES

INCOME FROM CREDIT PORTFOLIO ACQUISITION

EXPENSES FROM CREDIT PORTFOLIO ACQUISITION

GAIN FROM CREDIT PORTFOLIO ASSIGNMENT

LOSS FROM CREDIT PORTFOLIO ASSIGNMENT

INCOME FROM PURCHASE OPTION IN CAPITALIZABLE LEASE OPERATIONS

INCOME FROM PARTICIPATION IN SALE PRICE OF GOODS IN CAPITALIZABLE LEASE OPERATIONS

FINANCIAL COST FOR CAPITALIZABLE LEASE

CANCELLATION OF PREVENTIVE ESTIMATE EXCESSES FOR CREDIT

RISKS

CHARGES TO THE ESTIMATE FOR UNCOLLECTABILITY OR DIFFICULT COLLECTION

WRITES-OFFS

FRAUDS

INSURANCE CLAIMS

OTHER WRITES-OFFS

DIVIDENDS FROM PERMANENT INVESTMENTS

DIVIDENDS FROM OTHER PERMANENT INVESTMENTS

DIVIDENDS FROM PERMANENT INVESTMENTS IN ASSOCIATES AVAILABLE FOR

SALE

DONATIONS

LOSS FROM ASSET ADJUDICATION

RESULT FROM SALE OF ADJUDICATED ASSETS

RESULT FROM VALUATION OF ADJUDICATED ASSETS

ESTIMATE FOR LOSS OF VALUE OF ADJUDICATED ASSETS

LOSS IN ASSET MANAGEMENT

LOSS IN TRUST OPERATIONS

LOSS FROM IMPAIRMENT OR EFFECT OF IMPAIRMENT REVERSAL

OF REAL ESTATE

OF COMMERCIAL CREDIT

OF OTHER PERMANENT INVESTMENTS VALUED AT COST

OF OTHER LONG-TERM ASSETS

OF OTHER ASSETS

INTERESTS CHARGE IN FINANCING FOR ASSET ACQUISITION

RESULT FROM SALE OF PROPERTY, FURNITURE, AND EQUIPMENT

CANCELLATION OF ESTIMATE FOR UNCOLLECTABILITY OR DIFFICULT COLLECTION

CANCELLATION OF OTHER LIABILITY ACCOUNTS

RESULT FROM PARTICIPATION PARTNERSHIP CONTRACTS

INTERESTS IN FAVOR FROM LOANS TO OFFICIALS AND

EMPLOYEES

LEASE INCOME

INCOME

FROM COMMERIALIZATION OF GOODS, MERCHANDISE, AND DIVERSE ARTICLES

FROM TRANSFORMATION OF GOODS, MERCHANDISE, AND DIVERSE ARTICLES

OTHERS

COST OF SALES

FROM COMMERIALIZATION OF GOODS, MERCHANDISE, AND DIVERSE ARTICLES

FROM TRANSFORMATION OF GOODS, MERCHANDISE, AND DIVERSE ARTICLES

OTHER PRODUCT LINES OF THE SPECIAL DEPARTMENT

PROVISION FOR INVENTORY OBSOLESCENCE

RESULT FROM MONETARY POSITION ORIGINATED BY ITEMS NOT

RELATED TO FINANCIAL MARGIN (1)

RESULT FROM VALUATION OF ITEMS NOT RELATED TO FINANCIAL

MARGIN (1)

OTHER ITEMS OF OPERATING INCOMES (EXPENSES)

INCREASE DUE TO UPDATE OF OTHER OPERATING INCOMES (EXPENSES) (1)

ADMINISTRATION AND PROMOTION EXPENSES

SHORT-TERM DIRECT BENEFITS

NET PERIOD COST DERIVED FROM EMPLOYEE BENEFITS

LONG-TERM DIRECT BENEFITS

POST-EMPLOYMENT BENEFITS

Pensions

Seniority premium

Other post-employment benefits

TERMINATION BENEFITS

Termination benefits for reasons other than restructuring

Termination benefits due to restructuring

EMPLOYE' SHARE OF PROFITS

EMPLOYE' SHARE OF PROFITS INCURRED

DEFERRED EMPLOYE' SHARE OF PROFITS

ESTIMATE FOR NON-RECOVERABLE DEFERRED EMPLOYE' SHARE OF PROFITS

FEES

RENTS

PROMOTION AND ADVERTISING EXPENSES

OTHER TAXES AND FEES

NON-DEDUCTIBLE EXPENSES

TECHNOLOGY EXPENSES

DEPRECIATIONS

AMORTIZATIONS

TECHNICAL ASSISTANCE EXPENSES

MAINTENANCE EXPENSES

CONSUMABLES AND SMALL SUPPLIES

OTHER ADMINISTRATION AND PROMOTION EXPENSES

INCREASE DUE TO UPDATE OF ADMINISTRATION AND PROMOTION

EXPENSES (1)

PARTICIPATION IN RESULT OF UNCONSOLIDATED SUBSIDIARIES, ASSOCIATES

AND JOINT VENTURES

RESULT OF UNCONSOLIDATED SUBSIDIARIES, ASSOCIATES AND

JOINT VENTURES EXERCISE

IN UNCONSOLIDATED SUBSIDIARIES

Belonging to the financial sector

Not belonging to the financial sector

IN ASSOCIATES

Belonging to the financial sector

Not belonging to the financial sector

IN JOINT VENTURES

Belonging to the financial sector

Not belonging to the financial sector

INCREASE DUE TO UPDATE OF PARTICIPATION IN RESULT OF

UNCONSOLIDATED SUBSIDIARIES, ASSOCIATES AND JOINT VENTURES (1)

INCOME TAXES INCURRED

INCOME TAXES INCURRED

INCREASE DUE TO UPDATE OF INCOME TAXES INCURRED (1)

DEFERRED INCOME TAXES

DEFERRED INCOME TAXES

TEMPORARY DIFFERENCES

TAX LOSSES

TAX CREDITS

ESTIMATE FOR NON-RECOVERABLE INCOME TAXES

TEMPORARY DIFFERENCES

TAX LOSSES

TAX CREDITS

INCREASE DUE TO UPDATE OF DEFERRED INCOME TAXES (1)

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS

INCREASE DUE TO UPDATE OF DISCONTINUED OPERATIONS (1)

Credit Unions

(1) These items will be applicable under an inflationary economic environment based on what is established in Financial Information Standard B-10 "Effects of Inflation", issued by the Mexican Council of Financial Information Standards, A.C. (CINIF).

SERIES R04 CREDIT PORTFOLIO

Detailed information

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

REPORT

R04C 0411

Disaggregation of commercial credits

In this report, operation by operation, the credits granted that the

Credit Unions have registered in the Commercial Credits item, from the

regulatory report R01 Minimum Catalog, are requested, at the close of each quarter.

For the completion of the regulatory report on Credit Portfolio (Disaggregated Commercial Credits)

it is necessary to take into account the following aspects:

Commercial credits refer to direct or contingent credits, including bridge credits, denominated in national currency, foreign currency, or investment units (UDIs), as well as the interest they generate, granted to their members, whether legal entities or natural persons with business activity, and destined for their commercial or financial business; including credits for financial factoring operations, discount and assignment of credit rights, and credits for capitalizable leasing operations entered into with said legal or natural persons, credits granted to trustees acting under trusts, and credit schemes commonly known as "structured" where there is an asset encumbrance that allows the risk associated with the scheme to be evaluated individually.

The figures in this report must match the accounting records of the Credit Unions.

A line item will be reported for each credit granted by the Credit Unions, providing some specifications, such as: outstanding or overdue credits, restructured and/or renewed credits; credits granted directly or acquired at a discount, classifying credits with real estate collateral, with other collateral, and without collateral, preventive estimates for credit risks, among others.

In the case of credit lines, a line item must be reported for each drawdown from the line that presents characteristics (term, interest rate, amortization method, collateral, etc.) different from those of another drawdown from the credit line.

Data referring to balances and amounts must be presented in national currency, UDIs valued in pesos, and foreign currency valued in pesos, using the exchange rate indicated in the Accounting Criteria. Such balances and amounts must be presented in pesos rounded, without decimals, without commas, without periods, and with positive figures, except for the preventive estimate for credit risks, which must be presented with a negative sign. For example: Preventive Estimate for Credit Risks for $20,585.70 would be -20586.

CAPTURE FORMAT

Credit Unions will carry out the submission of information related to the report C-0411 Disaggregated Commercial Credits

REQUESTED INFORMATION

IDENTIFIER SECTION

THE REPORT

PERIOD

ENTITY KEY

REPORT

IDENTIFIER SECTION

OF THE CREDIT

SEQUENCE NUMBER

CREDIT IDENTIFICATION NUMBER

IDENTIFIER SECTION

OF THE CREDITEE

BUSINESS NAME

PATERNAL SURNAME

MATERNAL SURNAME

FIRST NAMES

TAX ID NUMBER (RFC)

STREET AND NUMBER

NEIGHBORHOOD

POSTAL CODE

LOCALITY

ECONOMIC ACTIVITY

FINANCIAL INFORMATION SECTION

ACCOUNTING CLASSIFICATION

TOTAL LIABILITY

DRAWDOWN DATE

MATURITY DATE

NUMBER OF RENEWALS OR RESTRUCTURINGS

DATE OF LAST RENEWAL OR RESTRUCTURING

CURRENCY

INTEREST RATE

UNPAID ACCRUED INTEREST OUTSTANDING

UNPAID ACCRUED INTEREST OVERDUE

AMORTIZATION FREQUENCY

STATUS OF THE CREDIT

PREVENTIVE ESTIMATE

CREDIT COLLATERAL

CURRENT VALUE OF COLLATERAL

DEPARTMENT CREDITS

RELATED CREDITS

MAIN FUNDING SOURCE OF THE CREDIT

PERCENTAGE OF SPECIAL FUNDING OF THE CREDIT

Credit Unions will report the information indicated in this series, adjusting to the characteristics and specifications for filling out and submitting information presented in the Interinstitutional Information Transfer System (SITI) or as otherwise announced by the National Banking and Securities Commission (Commission). The information must comply with the validations established in the SITI, as well as the quality standards indicated by this Commission, in addition to presenting consistency between the information contained in the various applicable regulatory reports that include the same information at a different level of integration. Likewise, it must be sent only once and will be received assuming it meets all required characteristics, for which reason it cannot be modified, with the SITI generating an electronic receipt.

Once the information is received, it will be reviewed by the Commission, and if it does not meet the required quality and characteristics or has been presented incompletely, the obligation to present it will be considered unfulfilled.

SERIES R08 COLLECTION

This series consists of two (2) reports, whose frequency of preparation and presentation must be quarterly.

REPORT

D 0811

Disaggregated Loans and Member Deposits

This report requests, operation by operation, the loans and deposits of the members of the Credit Unions that are registered in the items of Immediate Availability Deposits and in the Member Loans item of the regulatory report R01 Minimum Catalog, at the end of the quarter.

D 0812

Disaggregated Bank Loans and Loans from Other Entities

This report requests, operation by operation, the loans obtained by the Credit Unions that are registered in the item of Bank Loans and Loans from Other Entities of the regulatory report R01 Minimum Catalog, at the end of the quarter.

For the completion of the report D 0811

Disaggregated Loans and Member Deposits it is necessary to take into account the following aspects:

The figures in this report must match the accounting records of the Credit Unions.

Passive operations constituting member loans and money deposits, carried out by their members, must be included.

Loans received from their members, under Article 40, fraction II of the General Law of Organizations and Auxiliary Credit Activities, will be reported in a line item for each operation that presents distinct characteristics, such as: the agreed amount, agreed maturity date, and applicable interest rate for the loan at the end of the reported quarter, among others.

When it comes to money deposits for the exclusive purpose of providing cash services, under Article 40, fraction VI, of the General Law of Organizations and Auxiliary Credit Activities, the outstanding balance per member at the end of the corresponding quarter must be reported.

Data referring to balances and amounts must be presented in national currency, UDIs valued in pesos, and foreign currency valued in pesos, using the exchange rate indicated in the accounting criteria. Such balances and amounts must be presented in pesos rounded, without decimals, without commas, without periods, and with positive figures. For example: $20,585.70 would be 20586.

For the completion of the report D 0812

Disaggregated Bank Loans and Loans from Other Entities it is necessary to take into account the following aspects:

The report must include obligations that Credit Unions have registered in favor of commercial banking institutions, development banks, and other entities.

A line item will be reported for each loan and/or each drawdown that Credit Unions have registered at the end of the quarter.

Loans must be reported from the period in which they are generated, during the periods in which they remain registered in the item of Bank Loans and Loans from Other Entities, and until their maturity.

Once loans reach their maturity date, they must no longer be reported in subsequent periods.

Loans received from the aforementioned entities, under Article 40, fraction II of the General Law of Organizations and Auxiliary Credit Activities, will be reported in a line item for each operation that presents distinct characteristics, regarding the agreed amount, agreed maturity date, and applicable interest rate for the loan at the end of the reported quarter, among others.

Data referring to balances and amounts must be presented in national currency, UDIs valued in pesos, and foreign currency valued in pesos, using the exchange rate indicated in the accounting criteria. Such balances and amounts must be presented in pesos rounded, without decimals, without commas, without periods, and with positive figures. For example: $20,585.70 would be 20586.

CAPTURE FORMAT:

Credit Unions will carry out the submission of information related to the report D-0811

Disaggregated Loans and Member Deposits, by using the following capture format:

REQUESTED INFORMATION

REPORT

IDENTIFIER SECTION

PERIOD

ENTITY KEY

REPORT

SECTION

DISAGGREGATED

LOANS AND

MEMBER

DEPOSITS

INFORMATION

SEQUENCE NUMBER

LOAN IDENTIFICATION NUMBER

BUSINESS NAME

PATERNAL SURNAME

MATERNAL SURNAME

FIRST NAME(S)

TAX ID NUMBER (RFC)

STREET AND NUMBER

NEIGHBORHOOD

POSTAL CODE

LOCALITY

ECONOMIC ACTIVITY

ACCOUNTING CLASSIFICATION

OPERATION DATE

MATURITY DATE

CURRENCY

INTEREST RATE

AMOUNT OF LOANS AND MONEY DEPOSITS

UNPAID ACCRUED INTEREST

Credit Unions will carry out the submission of information related to the report D-0812

Disaggregated Bank Loans and Loans from Other Entities, by using the following capture format:

REQUESTED INFORMATION

REPORT

IDENTIFIER SECTION

PERIOD

ENTITY KEY

REPORT

SECTION

DISAGGREGATED

BANK LOANS

AND FROM

OTHER ENTITIES

INFORMATION

SEQUENCE NUMBER

FINANCIAL ENTITY OR TRUST

LOAN AMOUNT

ACCOUNTING CLASSIFICATION

OPERATION DATE

MATURITY DATE

CURRENCY

INTEREST RATE

UNPAID ACCRUED INTEREST

Credit Unions will report the information indicated in this series, adjusting to the characteristics and specifications for filling out and submitting information presented in the Interinstitutional Information Transfer System (SITI) or as otherwise announced by the National Banking and Securities Commission (Commission). The information must comply with the validations established in the SITI, as well as the quality standards indicated by this Commission, in addition to presenting consistency between the information contained in the various applicable regulatory reports that include the same information at a different level of integration. Likewise, it must be sent only once and will be received assuming it meets all required characteristics, for which reason it cannot be modified, with the SITI generating an electronic receipt.

Once the information is received, it will be reviewed by the Commission, and if it does not meet the required quality and characteristics or has been presented incompletely, the obligation to present it will be considered unfulfilled.

SERIES R10 RECLASSIFICATIONS

This series consists of two (2) reports, whose frequency of preparation and presentation must be monthly.

REPORTS

A-1011

Reclassifications in the balance sheet

This report requests balances at the end of the period for the concepts of the regulatory report A-0111 Minimum Catalog, as well as the respective adjustments or reclassifications made for the purpose of presenting the items of the entity's balance sheet without consolidation.

A-1012

Reclassifications in the income statement

This report requests balances at the end of the period for the concepts of the regulatory report A-0111 Minimum Catalog, as well as the respective adjustments or reclassifications made for the purpose of presenting the items of the entity's income statement without consolidation.

For the completion of these reports, it is necessary to take into account the following:

Data referring to balances must be presented in national currency, foreign currency, and UDIs valued in pesos, with two decimals and without commas. For example: $20,585.70 would be 20585.70

CAPTURE FORMAT

Credit Unions will carry out the submission of information related to the reports A-1011

Reclassifications in the balance sheet and A-1012 Reclassifications in the income statement, previously described, by using the following capture format:

REQUESTED INFORMATION

REPORT

IDENTIFIER SECTION

PERIOD

ENTITY KEY

FINANCIAL INFORMATION SECTION

CONCEPT

REPORT

BALANCE TYPE

MOVEMENT TYPE

DATA

Credit Unions will report the information indicated in this series, adjusting to the characteristics and specifications for filling out and submitting information presented in the Interinstitutional Information Transfer System (SITI) or as otherwise announced by the National Banking and Securities Commission (Commission). The information must comply with the validations established in the SITI, as well as the quality standards indicated by this Commission, in addition to presenting consistency between the information contained in the various applicable regulatory reports that include the same information at a different level of integration. Likewise, it must be sent only once and will be received assuming it meets all required characteristics, for which reason it cannot be modified, with the SITI generating an electronic receipt.

Once the information is received, it will be reviewed by the Commission, and if it does not meet the required quality and characteristics or has been presented incompletely, the obligation to present it will be considered unfulfilled.

Credit Unions

Series R10 Reclassifications

Report A-1011 Reclassifications in the balance sheet

Includes figures in national currency, foreign currency, and UDIs valued in pesos

Figures in pesos

CONCEPT

Minimum catalog balance

Movements for presentation according to accounting criteria Compensations according to accounting criteria Financial statement without consolidation Debit Credit Debit Credit NC and UDIs FC Total = NC + FC + UDIs valued in pesos ASSETS LIQUIDITY CASH BANKS DEPOSITS IN FINANCIAL ENTITIES FOREIGN CURRENCY TO BE DELIVERED OTHER LIQUIDITY IMMEDIATE COLLECTION DOCUMENTS OTHER LIQUIDITY RESTRICTED LIQUIDITY OR GIVEN AS COLLATERAL FOREIGN CURRENCY TO BE RECEIVED CASH MANAGED IN TRUST OTHER RESTRICTED LIQUIDITY OR GIVEN AS COLLATERAL MARGIN ACCOUNTS (DERIVATIVES) CASH SECURITIES OTHER ASSETS INVESTMENTS IN SECURITIES SECURITIES FOR TRADING SECURITIES FOR TRADING WITHOUT RESTRICTION Government debt In position To be delivered Bank debt In position To be delivered Other debt securities In position To be delivered Equity instruments In position To be delivered RESTRICTED SECURITIES FOR TRADING OR GIVEN AS COLLATERAL Government debt In position To be received Bank debt In position To be received Other debt securities In position To be received Equity instruments In position To be received SECURITIES AVAILABLE FOR SALE SECURITIES AVAILABLE FOR SALE WITHOUT RESTRICTION Government debt In position To be delivered Bank debt In position To be delivered Other debt securities In position To be delivered Equity instruments In position To be delivered RESTRICTED SECURITIES AVAILABLE FOR SALE OR GIVEN AS COLLATERAL Government debt In position To be received Bank debt In position To be received Other debt securities In position To be received Equity instruments In position To be received SECURITIES HELD TO MATURITY SECURITIES HELD TO MATURITY WITHOUT RESTRICTION Government debt In position To be delivered Bank debt In position To be delivered Other debt securities In position To be delivered SECURITIES HELD TO MATURITY RESTRICTED OR GIVEN AS COLLATERAL Government debt In position To be received Bank debt In position To be received Other debt securities In position To be received REPO DEBTORS DERIVATIVES FOR TRADING PURPOSES FUTURES TO BE RECEIVED Valuation FORWARD CONTRACTS TO BE RECEIVED Valuation Impairment OPTIONS Valuation Impairment SWAPS Valuation Impairment CREDIT DERIVATIVES Valuation Impairment STRUCTURED OPERATIONS Valuation Impairment DERIVATIVE INSTRUMENT PACKAGES Valuation Impairment FOR HEDGING PURPOSES FUTURES TO BE RECEIVED Valuation Valuation of the primary position FORWARD CONTRACTS TO BE RECEIVED Valuation Valuation of the primary position Impairment OPTIONS Valuation Valuation of the primary position Impairment SWAPS Valuation Valuation of the primary position Impairment CREDIT DERIVATIVES Valuation Valuation of the primary position Impairment STRUCTURED OPERATIONS Valuation Valuation of the primary position Impairment DERIVATIVE INSTRUMENT PACKAGES Valuation Valuation of the primary position Impairment FAIR VALUE ADJUSTMENTS FOR HEDGING OF FINANCIAL ASSETS OUTSTANDING CREDIT PORTFOLIO COMMERCIAL CREDITS Unrestricted commercial credits Documented with real estate collateral Secured with urban real estate Secured with industrial units Other documented with real estate collateral Documented with other collateral Secured with assets other than those giving rise to the credit Secured with the assets giving rise to the credit Without collateral Unsecured Simple credits and current account credits Financial factoring operations, discount or assignment of credit rights Capitalizable leasing operations Loans granted to other credit unions Restricted commercial credits Documented with real estate collateral Secured with urban real estate Secured with industrial units Other documented with real estate collateral Documented with other collateral Secured with assets other than those giving rise to the credit Secured with the assets giving rise to the credit Without collateral Unsecured Simple credits and current account credits Financial factoring operations, discount or assignment of credit rights Capitalizable leasing operations Loans granted to other credit unions OVERDUE CREDIT PORTFOLIO OVERDUE COMMERCIAL CREDITS Documented with real estate collateral Secured with urban real estate Secured with industrial units Other documented with real estate collateral Documented with other collateral Secured with assets other than those giving rise to the credit Secured with the assets giving rise to the credit Without collateral Unsecured Simple credits and current account credits Financial factoring operations, discount or assignment of credit rights Capitalizable leasing operations Loans granted to other Credit Unions TOTAL CREDIT PORTFOLIO PREVENTIVE ESTIMATE FOR CREDIT RISKS PREVENTIVE ESTIMATE FOR CREDIT RISKS DERIVED FROM THE QUALIFICATION CREDIT PORTFOLIO Commercial credits Unrestricted commercial credits Documented with real estate collateral Secured with urban real estate Secured with industrial units Other documented with real estate collateral Documented with other collateral Secured with assets other than those giving rise to the credit Secured with the assets giving rise to the credit Without collateral Unsecured Simple credits and current account credits Financial factoring operations, discount or assignment of credit rights Capitalizable leasing operations Loans granted to other credit unions Restricted commercial credits Documented with real estate collateral Secured with urban real estate Secured with industrial units Other documented with real estate collateral Documented with other collateral Secured with assets other than those giving rise to the credit Secured with the assets giving rise to the credit Without collateral Unsecured Simple credits and current account credits Financial factoring operations, discount or assignment of credit rights Capitalizable leasing operations Loans granted to other credit unions Contingent operations and guarantees ADDITIONAL PREVENTIVE ESTIMATE FOR CREDIT RISKS FOR ACCRUED INTEREST ON OVERDUE CREDITS ORDERED BY THE NATIONAL BANKING AND SECURITIES COMMISSION RECOGNIZED BY THE NATIONAL BANKING AND SECURITIES COMMISSION CREDIT PORTFOLIO (NET) OTHER ACCOUNTS RECEIVABLE DEBTORS FROM SETTLEMENT OF OPERATIONS FOREIGN EXCHANGE SALES INVESTMENTS IN SECURITIES REPOS DERIVATIVES FROM ISSUANCE OF SECURITIES DEBTORS FROM MARGIN ACCOUNTS DEBTORS FROM COLLATERALS GIVEN IN CASH SECURITIES OPERATIONS CREDIT OPERATIONS OPERATIONS NOT CARRIED OUT IN RECOGNIZED MARKETS (OTC) OTHERS COLLECTION RIGHTS FIDUCIARY RIGHTS DERIVATIVES FROM IMPAIRED CREDITS OTHER COLLECTION RIGHTS VARIOUS DEBTORS COMMISSIONS AND RIGHTS TO BE COLLECTED ON OUTSTANDING NON-CREDIT OPERATIONS ITEMS ASSOCIATED WITH CREDIT OPERATIONS TAX BALANCES IN FAVOR AND CREDITABLE TAXES LOANS AND OTHER DEBTS OF STAFF DEBTORS IN PROCESS OF REGULARIZATION OR SETTLEMENT RIGHTS ON PARTICIPATION ASSOCIATION CONTRACTS PAYMENTS ON BEHALF OF MEMBERS RENTALS TO BE COLLECTED OVERDUE DEBTS OTHER DEBTORS ESTIMATE FOR UNCOLLECTABILITY OR DIFFICULT COLLECTION COLLECTION RIGHTS Fiduciary rights Derivatives from impaired credits Other collection rights VARIOUS DEBTORS OTHER ACCOUNTS RECEIVABLE (NET) MERCHANDISE INVENTORY MERCHANDISE INCREASE FROM UPDATING MERCHANDISE INVENTORY (1) ESTIMATE FOR OBSOLESCENCE OF MERCHANDISE INVENTORY ESTIMATE FOR OBSOLESCENCE OF MERCHANDISE INVENTORY INCREASE FROM UPDATING THE ESTIMATE FOR OBSOLESCENCE OF MERCHANDISE INVENTORY (1) MERCHANDISE INVENTORY (NET) ADJUDICATED ASSETS ADJUDICATED MOVABLE PROPERTY, SECURITIES, AND RIGHTS RESTRICTED ADJUDICATED MOVABLE PROPERTY ADJUDICATED REAL ESTATE RESTRICTED ADJUDICATED REAL ESTATE INCREASE FROM UPDATING ADJUDICATED ASSETS (1) ESTIMATE FOR ADJUDICATED ASSETS ESTIMATE FOR LOSS OF VALUE OF ADJUDICATED ASSETS INCREASE FROM UPDATING THE ESTIMATE FOR LOSS OF VALUE OF ADJUDICATED ASSETS (1) ADJUDICATED ASSETS (NET) PROPERTY, FURNITURE, AND EQUIPMENT PROPERTY, FURNITURE, AND EQUIPMENT LAND BUILDINGS CONSTRUCTIONS IN PROGRESS TRANSPORT EQUIPMENT COMPUTER EQUIPMENT FURNITURE MACHINERY AND EQUIPMENT TOOLS AND ACCESSORIES ADAPTATIONS AND IMPROVEMENTS OTHER PROPERTY, FURNITURE, AND EQUIPMENT REVALUATION OF PROPERTY, FURNITURE, AND EQUIPMENT (1) LAND BUILDINGS CONSTRUCTIONS IN PROGRESS TRANSPORT EQUIPMENT COMPUTER EQUIPMENT FURNITURE MACHINERY AND EQUIPMENT TOOLS AND ACCESSORIES ADAPTATIONS AND IMPROVEMENTS OTHER REVALUATIONS OF PROPERTY, FURNITURE, AND EQUIPMENT DEPRECIATION OF PROPERTY, FURNITURE, AND EQUIPMENT ACCUMULATED DEPRECIATION OF PROPERTY, FURNITURE, AND EQUIPMENT BUILDINGS

TRANSPORTATION EQUIPMENT

COMPUTER EQUIPMENT

FURNITURE

MACHINERY AND EQUIPMENT

TOOLS AND ACCESSORIES

ADAPTATIONS AND IMPROVEMENTS

OTHER ACCUMULATED DEPRECIATIONS OF PROPERTY, FURNITURE AND EQUIPMENT

REVALUATION OF ACCUMULATED DEPRECIATION OF PROPERTY, FURNITURE AND EQUIPMENT (1)

CONSTRUCTIONS

TRANSPORTATION EQUIPMENT

COMPUTER EQUIPMENT

FURNITURE

MACHINERY AND EQUIPMENT

TOOLS AND ACCESSORIES

ADAPTATIONS AND IMPROVEMENTS

OTHER REVALUATIONS OF ACCUMULATED DEPRECIATION OF PROPERTY, FURNITURE AND

EQUIPMENT

PROPERTY, FURNITURE AND EQUIPMENT (NET)

PERMANENT INVESTMENTS

SUBSIDIARIES

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

ASSOCIATES

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

JOINT VENTURES

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

OTHER PERMANENT INVESTMENTS

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

LONG-TERM ASSETS AVAILABLE FOR SALE

SUBSIDIARIES

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

ASSOCIATES

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

JOINT VENTURES

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

OTHER LONG-TERM ASSETS AVAILABLE FOR SALE

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

DEFERRED TAXES AND PTU (IN FAVOR)

DEFERRED INCOME TAXES (IN FAVOR)

TEMPORARY DIFFERENCES

TAX LOSSES

TAX CREDITS

ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAXES

TEMPORARY DIFFERENCES

TAX LOSSES

TAX CREDITS

DEFERRED EMPLOYEE PARTICIPATION IN PROFITS (IN FAVOR)

ESTIMATE FOR NON-RECOVERABLE DEFERRED PTU

OTHER ASSETS

DEFERRED CHARGES, PREPAID EXPENSES AND INTANGIBLES

DEFERRED CHARGES

Discount to be amortized on issued securities

Differential to be amortized on credit portfolio acquisitions

Financial cost to be amortized on capitalizable lease operations

Costs and expenses associated with granting credit

Expenses for issuing securities

Insurance to be amortized

Other deferred charges

PREPAID EXPENSES

Interest paid in advance

Commissions paid in advance

Advances or provisional tax payments

Rent paid in advance

Other prepaid expenses

INTANGIBLES

Goodwill

From subsidiaries

From associates

From joint ventures

Revaluation of goodwill (1)

From subsidiaries

From associates

From joint ventures

Organization expenses

Revaluation of organization expenses (1)

Accumulated amortization of organization expenses

Revaluation of accumulated amortization of organization expenses (1)

Other intangibles

Revaluation of other intangibles (1)

Accumulated amortization of other intangibles

Revaluation of accumulated amortization of other intangibles (1)

OTHER SHORT- AND LONG-TERM ASSETS

ASSETS OF THE PLAN TO COVER EMPLOYEE BENEFITS

Long-term direct benefits

Termination benefits

Termination benefits for reasons other than restructuring

Termination benefits due to restructuring

Post-employment benefits

Pensions

Seniority premium

Other post-employment benefits

OTHERS

LIABILITIES

MARKETABLE LIABILITIES

BANK LOANS, LOANS FROM PARTNERS AND FROM OTHER ORGANISMS

SHORT-TERM

LOANS FROM MULTIPLE BANKING INSTITUTIONS

LOANS FROM DEVELOPMENT BANKING INSTITUTIONS

LOANS FROM FEDERAL, STATE, OR MUNICIPAL GOVERNMENT

LOANS FROM OTHER FINANCIAL ENTITIES

LOANS FROM PARTNERS

LOANS FROM PRIVATE FINANCING AND INVESTMENT FUNDS

LOANS FROM OTHER CREDIT UNIONS

LOANS FROM OTHER ORGANISMS

LONG-TERM

LOANS FROM MULTIPLE BANKING INSTITUTIONS

LOANS FROM DEVELOPMENT BANKING INSTITUTIONS

LOANS FROM FEDERAL, STATE, OR MUNICIPAL GOVERNMENT

LOANS FROM OTHER FINANCIAL ENTITIES

LOANS FROM PARTNERS

LOANS FROM PRIVATE FINANCING AND INVESTMENT FUNDS

LOANS FROM OTHER CREDIT UNIONS

LOANS FROM OTHER ORGANISMS

SECURITIES TO BE SETTLED

SOLD COLLATERAL

REPAGOS

REPORTER'S OBLIGATION TO RESTITUTE COLLATERAL TO THE REPORTED PARTY

Government debt

Bank debt

Other debt securities

DERIVATIVES

SOLD COLLATERAL

Government debt

Bank debt

Other debt securities

Equity instruments

others

OTHER SOLD COLLATERAL

DERIVATIVES

FOR TRADING PURPOSES

FUTURES TO DELIVER

Valuation

FORWARD CONTRACTS TO DELIVER

Valuation

OPTIONS

Valuation

SWAPS

Valuation

CREDIT DERIVATIVES

Valuation

STRUCTURED OPERATIONS

Valuation

PACKAGES OF DERIVATIVE INSTRUMENTS

Valuation

FOR HEDGING PURPOSES

FUTURES TO DELIVER

Valuation

Valuation of the primary position

FORWARD CONTRACTS TO DELIVER

Valuation

Valuation of the primary position

OPTIONS

Valuation

Valuation of the primary position

SWAPS

Valuation

Valuation of the primary position

CREDIT DERIVATIVES

Valuation

Valuation of the primary position

STRUCTURED OPERATIONS

Valuation

Valuation of the primary position

PACKAGES OF DERIVATIVE INSTRUMENTS

Valuation

Valuation of the primary position

VALUATION ADJUSTMENTS FOR HEDGING OF FINANCIAL LIABILITIES

OTHER ACCOUNTS PAYABLE

INCOME TAXES PAYABLE

INCOME TAXES (PROVISIONAL PAYMENTS)

INCOME TAXES (ACTUAL CALCULATION)

EMPLOYEE PARTICIPATION IN PROFITS PAYABLE

SUPPLIERS

CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES PENDING FORMALIZATION IN SHAREHOLDERS' MEETING

CREDITORS FOR SETTLEMENT OF OPERATIONS

FOREIGN EXCHANGE SALES AND PURCHASES

INVESTMENTS IN SECURITIES

REPAGOS

DERIVATIVES

CREDITORS FOR MARGIN ACCOUNTS

CREDITORS FOR CASH COLLATERALS RECEIVED

SECURITIES OPERATIONS

CREDIT OPERATIONS

OPERATIONS NOT EXECUTED IN RECOGNIZED MARKETS (OTC)

DEPOSITS AS GUARANTEE FOR CAPITALIZABLE LEASE OPERATIONS

OTHERS

VARIOUS CREDITORS AND OTHER ACCOUNTS PAYABLE

LIABILITIES DERIVED FROM THE PROVISION OF SERVICES

Letters of credit

Guarantees

Administration and collection

Other liabilities derived from the provision of services

COMMISSIONS PAYABLE ON OPERATIONS IN FORCE

FEES DERIVED FROM FINANCIAL FACTORING, DISCOUNT OR ASSIGNMENT OF

CREDIT RIGHTS

LIABILITY FOR CAPITALIZABLE LEASE

CREDITORS FOR ASSET ACQUISITION

MERCHANDISE TO SELL IN FAVOR OF PARTNERS

DIVIDENDS PAYABLE

CREDITORS FOR MAINTENANCE SERVICE

VALUE ADDED TAX

OTHER TAXES AND FEES PAYABLE

TAXES AND SOCIAL SECURITY CONTRIBUTIONS RETAINED FOR REMITTANCE

SHORT-TERM DIRECT BENEFITS

PROVISION FOR EMPLOYEE BENEFITS

Long-term direct benefits

Post-employment benefits

Pensions

Seniority premium

Other post-employment benefits

Termination benefits

Termination benefits for reasons other than restructuring

Termination benefits due to restructuring

PROVISIONS FOR DIVERSE OBLIGATIONS

Fees and rents

Promotion and advertising expenses

Technology expenses

Ordered by CONDUSEF

Other provisions

OTHER DIVERSE CREDITORS

DEFERRED TAXES AND PTU (ON ACCOUNT)

DEFERRED INCOME TAXES (ON ACCOUNT)

TEMPORARY DIFFERENCES

DEFERRED EMPLOYEE PARTICIPATION IN PROFITS (ON ACCOUNT)

DEFERRED CREDITS AND ADVANCE COLLECTIONS

DEFERRED CREDITS

COMMISSIONS FOR GRANTING CREDIT

FINANCIAL INCOME TO BE ACCRUED IN CAPITALIZABLE LEASE OPERATIONS

FINANCIAL INCOME TO BE ACCRUED IN FINANCIAL FACTORING, DISCOUNT OR

ASSIGNMENT OF CREDIT RIGHTS OPERATIONS

INCOME FROM REDUCED PRICE PURCHASE OPTION IN CAPITALIZABLE LEASE

OPERATIONS

OTHER INCOMES TO BE APPLIED

EXCESS TO BE AMORTIZED IN CREDIT PORTFOLIO ACQUISITIONS

PREMIUM TO BE AMORTIZED BY DEBT PLACEMENT

OTHER DEFERRED CREDITS

ADVANCE COLLECTIONS

INTERESTS COLLECTED IN ADVANCE

COMMISSIONS COLLECTED IN ADVANCE

RENTS COLLECTED IN ADVANCE

ADVANCE COLLECTIONS OF GOODS PROMISED FOR SALE OR WITH RESERVATION OF OWNERSHIP

OTHER ADVANCE COLLECTIONS

OWNERSHIP CAPITAL

CONTRIBUTED CAPITAL

SOCIAL CAPITAL

FIXED

VARIABLE

UNPAID SOCIAL CAPITAL

FIXED

VARIABLE

INCREASE BY UPDATING PAID SOCIAL CAPITAL (1)

FIXED

VARIABLE

CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES FORMALIZED IN SHAREHOLDERS' MEETING

INCREASE BY UPDATING CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES

FORMALIZED IN SHAREHOLDERS' MEETING (1)

PREMIUM ON SHARE SALE

INCREASE BY UPDATING PREMIUM ON SHARE SALE (1)

EARNED CAPITAL

CAPITAL RESERVES

CAPITAL RESERVE

OTHER RESERVES

INCREASE BY UPDATING CAPITAL RESERVES (1)

RESULTS OF PRIOR PERIODS

RESULT TO BE APPLIED

RESULT FROM ACCOUNTING CHANGES AND ERROR CORRECTIONS

INCREASE BY UPDATING RESULTS OF PRIOR PERIODS (1)

RESULT FROM VALUATION OF SECURITIES AVAILABLE FOR SALE

VALUATION

RESULT FROM MONETARY POSITION (1)

EFFECT OF DEFERRED INCOME TAXES

ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAXES

INCREASE BY UPDATING RESULT FROM VALUATION OF SECURITIES AVAILABLE FOR

SALE (1)

RESULT FROM VALUATION OF CASH FLOW HEDGING INSTRUMENTS

VALUATION

RESULT FROM MONETARY POSITION (1)

EFFECT OF DEFERRED INCOME TAXES

ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAXES

INCREASE BY UPDATING RESULT FROM VALUATION OF CASH FLOW HEDGING

INSTRUMENTS (1)

ACCUMULATED EFFECT FROM CONVERSION

VALUATION

RESULT FROM MONETARY POSITION (1)

EFFECT OF DEFERRED INCOME TAXES

ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAXES

INCREASE BY UPDATING ACCUMULATED EFFECT FROM CONVERSION (1)

REMEDIATIONS FOR DEFINED EMPLOYEE BENEFITS

ACTUARIAL RESULTS IN OBLIGATIONS

Valuation

Result from monetary position (1)

Effect of deferred income taxes

Estimate for non-recoverable deferred income taxes

RESULT IN THE RETURN OF PLAN ASSETS

Valuation

Result from monetary position (1)

Effect of deferred income taxes

Estimate for non-recoverable deferred income taxes

INCREASE BY UPDATING REMEDIATIONS FOR DEFINED EMPLOYEE BENEFITS

(1)

RESULT FROM HOLDING NON-MONETARY ASSETS

FROM VALUATION OF FIXED ASSET

INCREASE BY UPDATING RESULT FROM HOLDING NON-MONETARY ASSETS (1)

NET RESULT

MEMO ACCOUNTS

GUARANTEES GRANTED

CONTINGENT ASSETS AND LIABILITIES

CREDIT COMMITMENTS

UNEXERCISED LETTERS OF CREDIT LINES

UNEXERCISED CREDIT LINES

OTHER CREDIT COMMITMENTS

ASSETS IN TRUST OR MANDATE

GUARANTEE TRUSTS

MANDATES

CASH SERVICES

COMPLIANCE WITH COMMISSIONS AND MANDATES

ASSETS IN ADMINISTRATION

ASSETS IN ADMINISTRATION

GUARANTEES RECEIVED BY THE UNION

MERCHANDISE ON CONSIGNMENT

TEMPORARY POSSESSION OF ASSETS

COLLATERALS RECEIVED BY THE ENTITY

CASH ADMINISTERED IN TRUST

GOVERNMENT DEBT

BANK DEBT

OTHER DEBT SECURITIES

EQUITY INSTRUMENTS

OTHERS

COLLATERALS RECEIVED AND SOLD BY THE ENTITY

GOVERNMENT DEBT

BANK DEBT

OTHER DEBT SECURITIES

EQUITY INSTRUMENTS

OTHERS

UNCOLLECTED ACCRUED INTERESTS DERIVED FROM OVERDUE CREDIT PORTFOLIO

OTHER REGISTRATION ACCOUNTS

Credit Unions

(1) These concepts will be applicable under an inflationary economic environment based on what is established in Financial Reporting Standard B-10 "Effects of Inflation", issued by the Mexican Council of Financial Reporting Standards, A.C. (CINIF).

Credit Unions

Series R10 Reclassifications

Report A-1012 Reclassifications in the statement of results

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

Figures in pesos

Concept

Minimum catalog

balance

Movements by

presentation

according to accounting

criteria

Compensations

according to accounting

criteria

Unconsolidated financial statement

Debit

Credit

Debit

Credit

NC and

UDIS

FC

Total = NC + FC +

UDIS valued in

pesos

INTEREST INCOME

INTEREST ON AVAILABILITIES

BANKS

RESTRICTED AVAILABILITIES OR GIVEN AS GUARANTEE

INTERESTS AND YIELDS IN FAVOR FROM MARGIN ACCOUNTS

CASH

SECURITIES

OTHER ASSETS

INTERESTS AND YIELDS IN FAVOR FROM INVESTMENTS IN SECURITIES

FOR TRADING SECURITIES

FOR AVAILABLE-FOR-SALE SECURITIES

FOR HELD-TO-MATURITY SECURITIES

INTERESTS AND YIELDS IN FAVOR IN REPAGO OPERATIONS

INCOME FROM HEDGING OPERATIONS

INTERESTS ON CURRENT CREDIT PORTFOLIO

COMMERCIAL CREDITS

Unrestricted commercial credits

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Without guarantee

Unsecured

Simple credits and current account credits

Financial factoring, discount or assignment of credit rights operations

Capitalizable lease operations

Loans granted to other credit unions

Restricted commercial credits

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Without guarantee

Unsecured

Simple credits and current account credits

Financial factoring, discount or assignment of credit rights operations

Capitalizable lease operations

Loans granted to other credit unions

INTERESTS ON OVERDUE CREDIT PORTFOLIO

COMMERCIAL OVERDUE CREDITS

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Without guarantee

Unsecured

Simple credits and current account credits

Financial factoring, discount or assignment of credit rights operations

Capitalizable lease operations

Loans to other credit unions

COMMISSIONS FOR GRANTING CREDIT

COMMERCIAL CREDITS

Documented with real estate guarantee

Documented with other guarantees

Without guarantee

Financial factoring, discount or assignment of credit rights operations

Capitalizable lease operations

Loans to other credit unions

PREMIUMS FOR DEBT PLACEMENT

DIVIDENDS ON EQUITY INSTRUMENTS

GAIN FROM REVALUATION

GAIN FROM REVALUATION CHANGES

REVALUATION OF INDEXED INSTRUMENTS

REVALUATION OF UDIS ITEMS

INCREASE BY UPDATING INTEREST INCOME (1)

INTEREST EXPENSES

INTERESTS ON MARKETABLE LIABILITIES

INTERESTS ON BANK LOANS, LOANS FROM PARTNERS AND FROM OTHER ORGANISMS

INTERESTS AND YIELDS ON ACCOUNT IN REPAGO OPERATIONS

EXPENSES FROM HEDGING OPERATIONS

DISCOUNT FOR DEBT PLACEMENT

EXPENSES FOR DEBT PLACEMENT ISSUANCE

COSTS AND EXPENSES ASSOCIATED WITH GRANTING CREDIT

LOSS FROM REVALUATION

LOSS FROM REVALUATION CHANGES

REVALUATION OF INDEXED INSTRUMENTS

REVALUATION OF UDIS ITEMS

INCREASE BY UPDATING INTEREST EXPENSES (1)

NET MONETARY POSITION RESULT (FINANCIAL MARGIN)

MONETARY POSITION RESULT FROM POSITIONS GENERATING FINANCIAL

MARGIN (DEBT BALANCE)

MONETARY POSITION RESULT FROM POSITIONS GENERATING FINANCIAL

MARGIN (CREDIT BALANCE)

INCREASE BY UPDATING NET MONETARY POSITION RESULT (FINANCIAL

MARGIN) (1)

FINANCIAL MARGIN

PREVENTIVE ESTIMATE FOR CREDIT RISKS

PREVENTIVE ESTIMATE FOR CREDIT RISKS DERIVED FROM RATING

CREDIT PORTFOLIO

Commercial credits

Unrestricted commercial credits

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Without guarantee

Unsecured

Simple credits and current account credits

Financial factoring, discount or assignment of credit rights operations

Capitalizable lease operations

Loans granted to other credit unions

Restricted commercial credits

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Without guarantee

Unsecured

Simple credits and current account credits

Financial factoring, discount or assignment of credit rights operations

Capitalizable lease operations

Loans granted to other credit unions

CONTINGENT OPERATIONS AND GUARANTEES

ADDITIONAL PREVENTIVE ESTIMATE FOR CREDIT RISKS

FOR ACCRUED INTERESTS ON OVERDUE CREDITS

ORDERED BY THE NATIONAL BANK AND SECURITIES COMMISSION

RECOGNIZED BY THE NATIONAL BANK AND SECURITIES COMMISSION

INCREASE BY UPDATING PREVENTIVE ESTIMATE FOR CREDIT RISKS (1)

FINANCIAL MARGIN ADJUSTED FOR CREDIT RISKS

COMMISSIONS AND FEES CHARGED

CREDIT OPERATIONS

COMMERCIAL CREDITS

Unrestricted commercial credits

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Without guarantee

Unsecured

Simple credits and current account credits

Financial factoring, discount or assignment of credit rights operations

Capitalizable lease operations

Loans granted to other credit unions

Restricted commercial credits

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Without guarantee

Unsecured

Simple credits and current account credits

Financial factoring, discount or assignment of credit rights operations

Capitalizable lease operations

Loans granted to other credit unions

GUARANTEES

LETTERS OF CREDIT WITHOUT REFINANCING

TRUST ACTIVITIES

ASSET ADMINISTRATION

OTHER COMMISSIONS AND FEES CHARGED

INCREASE BY UPDATING COMMISSIONS AND FEES CHARGED (1)

COMMISSIONS AND FEES PAID

FOR SERVICES

SECURITIES SALES AND PURCHASES

LOANS RECEIVED

DEBT PLACEMENT

OTHER COMMISSIONS AND FEES PAID

INCREASE BY UPDATING COMMISSIONS AND FEES PAID (1)

RESULT FROM INTERMEDIATION

RESULT FROM FAIR VALUE VALUATION

TRADING SECURITIES

DERIVATIVES FOR TRADING PURPOSES

DERIVATIVES FOR HEDGING PURPOSES

OF AVAILABLE-FOR-SALE SECURITIES IN FAIR VALUE HEDGES

SOLD COLLATERALS

LOSS FROM IMPAIRMENT OR EFFECT OF IMPAIRMENT REVERSAL OF SECURITIES AND DERIVATIVES

AVAILABLE-FOR-SALE SECURITIES

HELD-TO-MATURITY SECURITIES

RESULT FROM FOREIGN EXCHANGE VALUATION

RESULT FROM SECURITIES AND DERIVATIVES SALES AND PURCHASES

TRADING SECURITIES

AVAILABLE-FOR-SALE SECURITIES

HELD-TO-MATURITY SECURITIES

DERIVATIVES FOR TRADING PURPOSES

DERIVATIVES FOR HEDGING PURPOSES

RESULT FROM FOREIGN EXCHANGE SALES AND PURCHASES

TRANSACTION COSTS

FOR TRADING SECURITIES SALES AND PURCHASES

FOR DERIVATIVES SALES AND PURCHASES

RESULT FROM SALE OF RECEIVED COLLATERALS

INCREASE BY UPDATING RESULT FROM INTERMEDIATION (1)

OTHER OPERATING INCOMES (EXPENSES)

CREDIT PORTFOLIO RECOVERY

COMMERCIAL CREDITS

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Without guarantee

Unsecured

Simple credits and current account credits

Financial factoring, discount or assignment of credit rights operations

Capitalizable lease operations

Loans granted to other credit unions

RECOVERIES

TAXES

COLLECTION RIGHTS

OTHER RECOVERIES

INCOME FROM CREDIT PORTFOLIO ACQUISITION

EXPENSES FROM CREDIT PORTFOLIO ACQUISITION

GAIN FROM CREDIT PORTFOLIO ASSIGNMENT

LOSS FROM CREDIT PORTFOLIO ASSIGNMENT

INCOME FROM PURCHASE OPTION IN CAPITALIZABLE LEASE OPERATIONS

INCOME FROM PARTICIPATION IN SALE PRICE OF GOODS IN CAPITALIZABLE LEASE

OPERATIONS

FINANCIAL COST FOR CAPITALIZABLE LEASE

CANCELLATION OF EXCESS OF PREVENTIVE ESTIMATE FOR CREDIT RISKS

CHARGES TO THE ESTIMATE FOR UNRECOVERABILITY OR DIFFICULT COLLECTION

WRITE-OFFS

FRAUDS

CLAIMS

OTHER WRITE-OFFS

DIVIDENDS FROM PERMANENT INVESTMENTS

DIVIDENDS FROM OTHER PERMANENT INVESTMENTS

DIVIDENDS FROM PERMANENT INVESTMENTS IN ASSOCIATES AVAILABLE FOR SALE

DONATIONS

LOSS FROM ASSET ADJUDICATION

RESULT FROM SALE OF ADJUDICATED ASSETS

RESULT FROM VALUATION OF ADJUDICATED ASSETS

ESTIMATE FOR LOSS OF VALUE OF ADJUDICATED ASSETS

LOSS IN ASSET ADMINISTRATION

LOSS IN TRUST OPERATIONS

LOSS FROM IMPAIRMENT OR EFFECT OF IMPAIRMENT REVERSAL

OF REAL ESTATE

OF GOODWILL

OF OTHER PERMANENT INVESTMENTS VALUED AT COST

OF OTHER LONG-TERM ASSETS

OF OTHER ASSETS

INTERESTS ON ACCOUNT IN FINANCING FOR ASSET ACQUISITION

RESULT FROM SALE OF PROPERTY, FURNITURE AND EQUIPMENT

CANCELLATION OF THE ESTIMATE FOR UNRECOVERABILITY OR DIFFICULT COLLECTION

CANCELLATION OF OTHER LIABILITY ACCOUNTS

RESULT FROM PARTICIPATION ASSOCIATION CONTRACTS

INTERESTS IN FAVOR FROM LOANS TO OFFICIALS AND EMPLOYEES

LEASE INCOME

INCOME

FROM COMMERIALIZATION OF GOODS, MERCHANDISE AND DIVERSE ARTICLES

FROM TRANSFORMATION OF GOODS, MERCHANDISE AND DIVERSE ARTICLES

OTHERS

COST OF SALES

SALES OF GOODS, MERCHANDISE, AND VARIOUS ITEMS

TRANSFORMATION OF GOODS, MERCHANDISE, AND VARIOUS ITEMS

OTHER PRODUCT LINES OF THE SPECIAL DEPARTMENT

ESTIMATE FOR INVENTORY OBSOLESCENCE

RESULT FROM MONETARY POSITION ORIGINATED BY ITEMS NOT RELATED TO THE

FINANCIAL MARGIN (1)

RESULT FROM VALUATION OF ITEMS NOT RELATED TO THE FINANCIAL MARGIN (1)

OTHER ITEMS OF OPERATING INCOMES (EXPENSES)

INCREASE FROM UPDATING OTHER OPERATING INCOMES (EXPENSES) (1)

ADMINISTRATION AND PROMOTION EXPENSES

SHORT-TERM DIRECT BENEFITS

NET COST OF THE PERIOD DERIVED FROM EMPLOYEE BENEFITS

LONG-TERM DIRECT BENEFITS

POST-EMPLOYMENT BENEFITS

Pensions

Seniority premium

Other post-employment benefits

TERMINATION BENEFITS

Termination benefits for reasons other than restructuring

Termination benefits due to restructuring

EMPLOYEES' PARTICIPATION IN PROFITS

EMPLOYEES' PARTICIPATION IN PROFITS INCURRED

DEFERRED EMPLOYEES' PARTICIPATION IN PROFITS

ESTIMATE FOR NON-RECOVERABLE DEFERRED EMPLOYEES' PARTICIPATION IN PROFITS

FEES

RENTS

PROMOTION AND ADVERTISING EXPENSES

TAXES AND VARIOUS DUTIES

NON-DEDUCTIBLE EXPENSES

TECHNOLOGY EXPENSES

DEPRECIATIONS

AMORTIZATIONS

TECHNICAL ASSISTANCE EXPENSES

MAINTENANCE EXPENSES

CONSUMABLES AND MINOR SUPPLIES

OTHER ADMINISTRATION AND PROMOTION EXPENSES

INCREASE FROM UPDATING ADMINISTRATION AND PROMOTION EXPENSES (1)

OPERATING RESULT

PARTICIPATION IN THE RESULT OF UNCONSOLIDATED SUBSIDIARIES, ASSOCIATES, AND JOINT VENTURES

RESULT OF THE PERIOD OF UNCONSOLIDATED SUBSIDIARIES, ASSOCIATES, AND JOINT VENTURES

IN UNCONSOLIDATED SUBSIDIARIES

Belonging to the financial sector

Not belonging to the financial sector

IN ASSOCIATES

Belonging to the financial sector

Not belonging to the financial sector

IN JOINT VENTURES

Belonging to the financial sector

Not belonging to the financial sector

INCREASE FROM UPDATING PARTICIPATION IN THE RESULT OF UNCONSOLIDATED SUBSIDIARIES, ASSOCIATES, AND JOINT VENTURES (1)

RESULT BEFORE TAX ON INCOME

TAXES ON INCOME INCURRED

TAXES ON INCOME INCURRED

INCREASE FROM UPDATING TAXES ON INCOME INCURRED (1)

DEFERRED TAXES ON INCOME

DEFERRED TAXES ON INCOME

TEMPORARY DIFFERENCES

TAX LOSSES

TAX CREDITS

ESTIMATE FOR NON-RECOVERABLE TAXES ON INCOME

TEMPORARY DIFFERENCES

TAX LOSSES

TAX CREDITS

INCREASE FROM UPDATING DEFERRED TAXES ON INCOME (1)

RESULT BEFORE DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS

INCREASE FROM UPDATING DISCONTINUED OPERATIONS (1)

NET RESULT

Credit Unions

(1) These concepts will be applicable under an inflationary economic environment based on what is established in Financial Information Standard B-10 "Effects of Inflation", issued by the Mexican Council of Financial Information Standards, A.C. (CINIF).

SERIES R12 CONSOLIDATION

This series is integrated by two (2) reports, whose frequency of preparation and presentation must be monthly.

REPORTS

A-1219

Consolidation of the Credit Union's general balance sheet with its subsidiaries

It refers to the eliminations that must be made in order to consolidate the information of

the Credit Union and its subsidiaries. The report presents the general balance sheet of the

Credit Union, the sum of the general balance sheets of the subsidiaries, the sum

detailed of the balances and the eliminations.

A-1220

Consolidation of the Credit Union's income statement with its

subsidiaries

It refers to the eliminations that must be made in order to consolidate the information of

the Credit Union and its subsidiaries. The report presents the income statement of

the Credit Union, the sum of the income statements of the subsidiaries, the sum

detailed of the income statements and the eliminations.

For the filling of these reports, the following must be taken into consideration:

Data referring to balances must be presented in national currency, foreign currency, and UDIS

valued in pesos, with two decimals and without commas. For example: $20,585.70 would be 20585.70

CAPTURE FORMAT

Credit Unions will carry out the sending of information related to reports A-1219

Consolidation of the Credit Union's general balance sheet with its subsidiaries and A-1220 Consolidation

of the Credit Union's income statement with its subsidiaries, described above, by means of

the use of the following capture format:

REQUESTED INFORMATION

SECTION REPORT IDENTIFIER

PERIOD

ENTITY KEY

NUMBER OF SUBSIDIARIES

SECTION FINANCIAL INFORMATION

SUBSIDIARY KEY

CONCEPT

REPORT

BALANCE TYPE

MOVEMENT TYPE

DATA

Credit Unions will report the information indicated in this series, adhering to the

characteristics and specifications for filling and sending information presented in the

Inter-institutional Information Transfer System (SITI) or in that which the

National Banking and Securities Commission (Commission) may announce in its case. The information must comply with the validations

established in the SITI, as well as the quality standards indicated by this Commission in the same, in addition to presenting consistency between the information contained in the various regulatory reports applicable in which the same information is included with a different level of integration. Likewise, it must be sent only once and will be received assuming it meets all the required characteristics, by virtue of which it cannot be modified, with the SITI generating an electronic receipt.

Once the information is received, it will be reviewed by the Commission and if it does not meet the quality and characteristics required or has been presented incompletely, the obligation of its presentation will be considered unfulfilled.

Credit Unions

Series R12 Consolidation

Report A-1219 Consolidation of the Credit Union's general balance sheet with its subsidiaries

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

Figures in pesos

Concept

Financial Statement of the

Credit Union

(I)

Sum of the financial statements of its

subsidiaries

(II)

Sum of the financial statements of the Credit Union

and its subsidiaries

(III) = (I+II)

Eliminations

(IV)

Consolidated financial statement of the

Credit Union with its

subsidiaries

(V)=(III+IV)

Debit

Credit

ASSETS

LIQUIDITIES

CASH

BANKS

DEPOSITS IN FINANCIAL ENTITIES

CURRENCIES TO BE DELIVERED

OTHER LIQUIDITIES

IMMEDIATE COLLECTION DOCUMENTS

OTHER LIQUIDITIES

RESTRICTED LIQUIDITIES OR GIVEN AS COLLATERAL

CURRENCIES TO BE RECEIVED

CASH MANAGED IN TRUST

OTHER RESTRICTED LIQUIDITIES OR GIVEN AS COLLATERAL

MARGIN ACCOUNTS (DERIVATIVES)

CASH

SECURITIES

OTHER ASSETS

INVESTMENTS IN SECURITIES

SECURITIES FOR TRADING

SECURITIES FOR TRADING WITHOUT RESTRICTION

Government debt

In position

To be delivered

Bank debt

In position

To be delivered

Other debt securities

In position

To be delivered

Equity instruments

In position

To be delivered

RESTRICTED SECURITIES FOR TRADING OR GIVEN AS COLLATERAL

Government debt

In position

To be received

Bank debt

In position

To be received

Other debt securities

In position

To be received

Equity instruments

In position

To be received

SECURITIES AVAILABLE FOR SALE

SECURITIES AVAILABLE FOR SALE WITHOUT RESTRICTION

Government debt

In position

To be delivered

Bank debt

In position

To be delivered

Other debt securities

In position

To be delivered

Equity instruments

In position

To be delivered

RESTRICTED SECURITIES AVAILABLE FOR SALE OR GIVEN AS COLLATERAL

Government debt

In position

To be received

Bank debt

In position

To be received

Other debt securities

In position

To be received

Equity instruments

In position

To be received

SECURITIES HELD TO MATURITY

SECURITIES HELD TO MATURITY WITHOUT RESTRICTION

Government debt

In position

To be delivered

Bank debt

In position

To be delivered

Other debt securities

In position

To be delivered

RESTRICTED SECURITIES HELD TO MATURITY OR GIVEN AS COLLATERAL

Government debt

In position

To be received

Bank debt

In position

To be received

Other debt securities

In position

To be received

REPO DEBTORS

DERIVATIVES

FOR TRADING PURPOSES

FUTURES TO BE RECEIVED

Valuation

FORWARD CONTRACTS TO BE RECEIVED

Valuation

Impairment

OPTIONS

Valuation

Impairment

SWAPS

Valuation

Impairment

CREDIT DERIVATIVES

Valuation

Impairment

STRUCTURED OPERATIONS

Valuation

Impairment

DERIVATIVE INSTRUMENT PACKAGES

Valuation

Impairment

FOR HEDGING PURPOSES

FUTURES TO BE RECEIVED

Valuation

Valuation of the primary position

FORWARD CONTRACTS TO BE RECEIVED

Valuation

Valuation of the primary position

Impairment

OPTIONS

Valuation

Valuation of the primary position

Impairment

SWAPS

Valuation

Valuation of the primary position

Impairment

CREDIT DERIVATIVES

Valuation

Valuation of the primary position

Impairment

STRUCTURED OPERATIONS

Valuation

Valuation of the primary position

Impairment

DERIVATIVE INSTRUMENT PACKAGES

Valuation

Valuation of the primary position

Impairment

VALUATION ADJUSTMENTS FOR HEDGING FINANCIAL ASSETS

CURRENT CREDIT PORTFOLIO

COMMERCIAL CREDITS

Unrestricted commercial credits

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Without guarantee

Unsecured

Simple credits and current account credits

Financial factoring operations, discount or assignment of credit rights

Capitalizable leasing operations

Loans granted to other credit unions

Restricted commercial credits

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Without guarantee

Unsecured

Simple credits and current account credits

Financial factoring operations, discount or assignment of credit rights

Capitalizable leasing operations

Loans granted to other credit unions

OVERDUE CREDIT PORTFOLIO

OVERDUE COMMERCIAL CREDITS

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the credit

Guaranteed with the assets giving rise to the credit

Without guarantees

Unsecured

Simple credits and current account credits

Financial factoring operations, discount or assignment of credit rights

Capitalizable leasing operations

Loans granted to other Credit Unions

TOTAL CREDIT PORTFOLIO

PREVENTIVE ESTIMATE FOR CREDIT RISKS

PREVENTIVE ESTIMATE FOR CREDIT RISKS DERIVED FROM THE

QUALIFICATION

CREDIT PORTFOLIO

Commercial credits

Unrestricted commercial credits

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the

credit

Guaranteed with the assets giving rise to the credit

Without guarantee

Unsecured

Simple credits and current account credits

Financial factoring operations, discount or assignment of

credit rights

Capitalizable leasing operations

Loans granted to other credit unions

Restricted commercial credits

Documented with real estate guarantee

Guaranteed with urban real estate

Guaranteed with industrial units

Other documented with real estate guarantee

Documented with other guarantees

Guaranteed with assets other than those giving rise to the

credit

Guaranteed with the assets giving rise to the credit

Without guarantee

Unsecured

Simple credits and current account credits

Financial factoring operations, discount or assignment of

credit rights

Capitalizable leasing operations

Loans granted to other credit unions

Contingent operations and guarantees

ADDITIONAL PREVENTIVE ESTIMATE FOR CREDIT RISKS

FOR ACCRUED INTERESTS ON OVERDUE CREDITS

ORDERED BY THE NATIONAL BANKING AND SECURITIES COMMISSION

RECOGNIZED BY THE NATIONAL BANKING AND SECURITIES COMMISSION

CREDIT PORTFOLIO (NET)

ACQUIRED COLLECTION RIGHTS

ESTIMATE FOR UNRECOVERABILITY OR DIFFICULT COLLECTION

COLLECTION RIGHTS (NET)

TOTAL CREDIT PORTFOLIO (NET)

OTHER ACCOUNTS RECEIVABLE

DEBTORS FROM SETTLEMENT OF OPERATIONS

CURRENCY EXCHANGE

INVESTMENTS IN SECURITIES

REPOS

DERIVATIVES

FROM ISSUANCE OF SECURITIES

DEBTORS FROM MARGIN ACCOUNTS

DEBTORS FROM CASH COLLATERALS GRANTED

SECURITIES OPERATIONS

CREDIT OPERATIONS

OPERATIONS NOT CARRIED OUT IN RECOGNIZED MARKETS (OTC)

OTHERS

COLLECTION RIGHTS

FIDUCIARY RIGHTS

DERIVATIVES FROM IMPAIRED CREDITS

OTHER COLLECTION RIGHTS

VARIOUS DEBTORS

COMMISSIONS AND DUTIES TO BE COLLECTED ON CURRENT NON-CREDIT OPERATIONS

ITEMS ASSOCIATED WITH CREDIT OPERATIONS

TAX CREDITS AND CREDITABLE TAXES

LOANS AND OTHER DEBTS OF PERSONNEL

DEBTORS IN PROCESS OF REGULARIZATION OR SETTLEMENT

RIGHTS ON PARTICIPATION ASSOCIATION CONTRACTS

PAYMENTS ON BEHALF OF PARTNERS

RENTS RECEIVABLE

OVERDUE DEBTS

OTHER DEBTORS

ESTIMATE FOR UNRECOVERABILITY OR DIFFICULT COLLECTION

COLLECTION RIGHTS

Fiduciary rights

Derivatives from impaired credits

Other collection rights

VARIOUS DEBTORS

OTHER ACCOUNTS RECEIVABLE (NET)

MERCHANDISE INVENTORY

MERCHANDISE

INCREASE FROM UPDATING MERCHANDISE INVENTORY (1)

ESTIMATE FOR OBSOLESCENCE OF MERCHANDISE INVENTORY

ESTIMATE FOR OBSOLESCENCE OF MERCHANDISE INVENTORY

INCREASE FROM UPDATING THE ESTIMATE FOR OBSOLESCENCE OF

MERCHANDISE INVENTORY (1)

MERCHANDISE INVENTORY (NET)

ADJUDICATED ASSETS

ADJUDICATED MOVABLE PROPERTY, SECURITIES, AND RIGHTS

RESTRICTED ADJUDICATED MOVABLE PROPERTY

ADJUDICATED REAL ESTATE

RESTRICTED ADJUDICATED REAL ESTATE

INCREASE FROM UPDATING ADJUDICATED ASSETS (1)

ESTIMATE FOR ADJUDICATED ASSETS

ESTIMATE FOR LOSS IN VALUE OF ADJUDICATED ASSETS

INCREASE FROM UPDATING THE ESTIMATE FOR LOSS IN VALUE OF

ADJUDICATED ASSETS (1)

ADJUDICATED ASSETS (NET)

PROPERTY, FURNITURE, AND EQUIPMENT

PROPERTY, FURNITURE, AND EQUIPMENT

LAND

BUILDINGS

CONSTRUCTIONS IN PROGRESS

TRANSPORT EQUIPMENT

COMPUTER EQUIPMENT

FURNITURE

MACHINERY AND EQUIPMENT

TOOLS AND ACCESSORIES

ADAPTATIONS AND IMPROVEMENTS

OTHER PROPERTY, FURNITURE, AND EQUIPMENT

REVALUATION OF PROPERTY, FURNITURE, AND EQUIPMENT (1)

LAND

BUILDINGS

CONSTRUCTIONS IN PROGRESS

TRANSPORT EQUIPMENT

COMPUTER EQUIPMENT

FURNITURE

MACHINERY AND EQUIPMENT

TOOLS AND ACCESSORIES

ADAPTATIONS AND IMPROVEMENTS

OTHER REVALUATIONS OF PROPERTY, FURNITURE, AND EQUIPMENT

DEPRECIATION OF PROPERTY, FURNITURE, AND EQUIPMENT

ACCUMULATED DEPRECIATION OF PROPERTY, FURNITURE, AND EQUIPMENT

BUILDINGS

TRANSPORT EQUIPMENT

COMPUTER EQUIPMENT

FURNITURE

MACHINERY AND EQUIPMENT

TOOLS AND ACCESSORIES

ADAPTATIONS AND IMPROVEMENTS

OTHER ACCUMULATED DEPRECIATIONS OF PROPERTY, FURNITURE, AND EQUIPMENT

REVALUATION OF ACCUMULATED DEPRECIATION OF PROPERTY, FURNITURE, AND

EQUIPMENT (1)

BUILDINGS

TRANSPORT EQUIPMENT

COMPUTER EQUIPMENT

FURNITURE

MACHINERY AND EQUIPMENT

TOOLS AND ACCESSORIES

ADAPTATIONS AND IMPROVEMENTS

OTHER REVALUATIONS OF ACCUMULATED DEPRECIATION OF PROPERTY,

FURNITURE, AND EQUIPMENT

PROPERTY, FURNITURE, AND EQUIPMENT (NET)

PERMANENT INVESTMENTS

SUBSIDIARIES

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

ASSOCIATES

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

JOINT VENTURES

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

OTHER PERMANENT INVESTMENTS

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

LONG-TERM ASSETS AVAILABLE FOR SALE

SUBSIDIARIES

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

ASSOCIATES

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

JOINT VENTURES

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

OTHER LONG-TERM ASSETS AVAILABLE FOR SALE

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

DEFERRED TAXES AND PTU (IN FAVOR)

DEFERRED TAXES ON INCOME (IN FAVOR)

TEMPORARY DIFFERENCES

TAX LOSSES

TAX CREDITS

ESTIMATE FOR NON-RECOVERABLE DEFERRED TAXES ON INCOME

TEMPORARY DIFFERENCES

TAX LOSSES

TAX CREDITS

DEFERRED EMPLOYEES' PARTICIPATION IN PROFITS (IN FAVOR)

ESTIMATE FOR NON-RECOVERABLE DEFERRED PTU

OTHER ASSETS

DEFERRED CHARGES, PREPAID EXPENSES, AND INTANGIBLES

DEFERRED CHARGES

Discount to be amortized on issued securities

Differential to be amortized in credit portfolio acquisitions

Financial cost to be amortized in capitalizable leasing operations

Costs and expenses associated with granting credit

Expenses from issuance of securities

Insurance to be amortized

Other deferred charges

PREPAID EXPENSES

Interest paid in advance

Commissions paid in advance

Advances or provisional payments of taxes

Rents paid in advance

Other prepaid expenses

INTANGIBLES

Goodwill

From subsidiaries

From associates

From joint ventures

Revaluation of goodwill (1)

From subsidiaries

From associates

From joint ventures

Organization expenses

Revaluation of organization expenses (1)

Accumulated amortization of organization expenses

Revaluation of accumulated amortization of organization expenses (1)

Other intangibles

Revaluation of other intangibles (1)

Accumulated amortization of other intangibles

Revaluation of accumulated amortization of other intangibles (1)

OTHER SHORT- AND LONG-TERM ASSETS

ASSETS OF THE PLAN TO COVER EMPLOYEE BENEFITS

Long-term direct benefits

Termination benefits

Termination benefits for reasons other than restructuring

Termination benefits due to restructuring

Post-employment benefits

Pensions

Seniority premium

Other post-employment benefits

OTHERS

LIABILITIES

MARKET LIABILITIES

LOANS FROM BANKS, PARTNERS, AND OTHER ORGANISMS

SHORT-TERM

LOANS FROM MULTIPLE BANKING INSTITUTIONS

LOANS FROM DEVELOPMENT BANKING INSTITUTIONS

LOANS FROM FEDERAL, STATE, OR MUNICIPAL GOVERNMENT

LOANS FROM OTHER FINANCIAL ENTITIES

LOANS FROM PARTNERS

LOANS FROM PRIVATE FINANCING AND INVESTMENT FUNDS

LOANS FROM OTHER CREDIT UNIONS

LOANS FROM OTHER ORGANISMS

LONG-TERM

LOANS FROM MULTIPLE BANKING INSTITUTIONS

LOANS FROM DEVELOPMENT BANKING INSTITUTIONS

LOANS FROM FEDERAL, STATE, OR MUNICIPAL GOVERNMENT

LOANS FROM OTHER FINANCIAL ENTITIES

LOANS FROM PARTNERS

LOANS FROM PRIVATE FINANCING AND INVESTMENT FUNDS

LOANS FROM OTHER CREDIT UNIONS

LOANS FROM OTHER ORGANISMS

SECURITIES TO BE SETTLED

COLLATERALS SOLD

REPOS

REPORTING ENTITY'S OBLIGATION TO RETURN THE COLLATERAL TO THE

REPORTED ENTITY

Government debt

Bank debt

Other debt securities

DERIVATIVES

COLLATERALS SOLD

Government debt

Bank debt

Other debt securities

Equity instruments

Others

OTHER COLLATERALS SOLD

DERIVATIVES

FOR TRADING PURPOSES

FUTURES TO BE DELIVERED

Valuation

FORWARD CONTRACTS TO BE DELIVERED

Valuation

OPTIONS

Valuation

SWAPS

Valuation

CREDIT DERIVATIVES

Valuation

STRUCTURED OPERATIONS

Valuation

DERIVATIVE INSTRUMENT PACKAGES

Valuation

FOR HEDGING PURPOSES

FUTURES TO BE DELIVERED

Valuation

Valuation of the primary position

FORWARD CONTRACTS TO BE DELIVERED

Valuation

Valuation of the primary position

OPTIONS

Valuation

Valuation of the primary position

SWAPS

Valuation

Valuation of the primary position

CREDIT DERIVATIVES

Valuation

Valuation of the primary position

STRUCTURED OPERATIONS

Valuation

Valuation of the primary position

DERIVATIVE INSTRUMENT PACKAGES

Valuation

Valuation of the primary position

VALUATION ADJUSTMENTS FOR HEDGING FINANCIAL LIABILITIES

OTHER ACCOUNTS PAYABLE

TAXES ON INCOME TO BE PAID

TAXES ON INCOME (PROVISIONAL PAYMENTS)

TAXES ON INCOME (ACTUAL CALCULATION)

EMPLOYEES' PARTICIPATION IN PROFITS TO BE PAID

SUPPLIERS

CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES PENDING FORMALIZATION IN

SHAREHOLDERS' MEETING

CREDITORS FROM SETTLEMENT OF OPERATIONS

CURRENCY EXCHANGE

INVESTMENTS IN SECURITIES

REPOS

DERIVATIVES

CREDITORS FROM MARGIN ACCOUNTS

CREDITORS FROM CASH COLLATERALS RECEIVED

SECURITIES OPERATIONS

CREDIT OPERATIONS

OPERATIONS NOT CARRIED OUT IN RECOGNIZED MARKETS (OTC)

DEPOSITS AS GUARANTEE FOR CAPITALIZABLE LEASING OPERATIONS

OTHERS

VARIOUS CREDITORS AND OTHER ACCOUNTS PAYABLE

LIABILITIES DERIVED FROM SERVICE PROVISION

Letters of credit

Guarantees

Administration and collection

Other liabilities derived from service provision

COMMISSIONS TO BE PAID ON CURRENT OPERATIONS

FEES DERIVED FROM FINANCIAL FACTORING, DISCOUNT OR

ASSIGNMENT OF CREDIT RIGHTS

LIABILITY FOR CAPITALIZABLE LEASING

CREDITORS FROM ASSET ACQUISITIONS

MERCHANDISE TO SELL IN FAVOR OF PARTNERS

DIVIDENDS TO BE PAID

CREDITORS FOR MAINTENANCE SERVICE

VALUE ADDED TAX

OTHER TAXES AND DUTIES TO BE PAID

TAXES AND SOCIAL SECURITY CONTRIBUTIONS WITHHELD FOR REMITTANCE

SHORT-TERM DIRECT BENEFITS

PROVISION FOR EMPLOYEE BENEFITS

Long-term direct benefits

Post-employment benefits

Pensions

Seniority premium

Other post-employment benefits

Termination benefits

Termination benefits for reasons other than restructuring

Termination benefits due to restructuring

PROVISIONS FOR VARIOUS OBLIGATIONS

Fees and rents

Promotion and advertising expenses

Technology expenses

Ordered by CONDUSEF

Other provisions

OTHER VARIOUS CREDITORS

DEFERRED TAXES AND PTU (CHARGE)

DEFERRED INCOME TAXES (CHARGE)

TEMPORARY DIFFERENCES

DEFERRED EMPLOYEE PARTICIPATION IN PROFITS (CHARGE)

DEFERRED CREDITS AND ADVANCE RECEIPTS

DEFERRED CREDITS

FEES FOR CREDIT GRANTING

FINANCIAL INCOME FROM ACCRUAL IN LEASING OPERATIONS

CAPITALIZABLE

FINANCIAL INCOME FROM ACCRUAL IN FINANCIAL FACTORING, DISCOUNT OR ASSIGNMENT OF CREDIT RIGHTS OPERATIONS

INCOME FROM REDUCED PRICE PURCHASE OPTION IN CAPITALIZABLE LEASING OPERATIONS

OTHER INCOMES TO APPLY

EXCESS TO AMORTIZE IN CREDIT PORTFOLIO ACQUISITIONS

PREMIUM TO AMORTIZE FOR DEBT PLACEMENT

OTHER DEFERRED CREDITS

ADVANCE RECEIPTS

INTERESTS COLLECTED IN ADVANCE

FEES COLLECTED IN ADVANCE

RENTS COLLECTED IN ADVANCE

ADVANCE RECEIPTS OF GOODS PROMISED FOR SALE OR WITH RESERVATION OF TITLE

OTHER ADVANCE RECEIPTS

OWN CAPITAL

CONTROLLING INTEREST

CONTRIBUTED CAPITAL

SHARE CAPITAL

FIXED

VARIABLE

UNPAID SHARE CAPITAL

FIXED

VARIABLE

INCREASE FROM UPDATING PAID SHARE CAPITAL (1)

FIXED

VARIABLE

CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES FORMALIZED IN SHAREHOLDERS' MEETINGS

INCREASE FROM UPDATING CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES FORMALIZED IN SHAREHOLDERS' MEETINGS (1)

SHARE PREMIUM

INCREASE FROM UPDATING SHARE PREMIUM (1)

EARNED CAPITAL

CAPITAL RESERVES

CAPITAL RESERVE

OTHER RESERVES

INCREASE FROM UPDATING CAPITAL RESERVES (1)

RESULTS FROM PRIOR PERIODS

RESULTS TO APPLY

RESULTS FROM ACCOUNTING CHANGES AND ERROR CORRECTIONS

INCREASE FROM UPDATING RESULTS FROM PRIOR PERIODS (1)

RESULTS FROM VALUATION OF AVAILABLE-FOR-SALE SECURITIES

VALUATION

RESULTS FROM MONETARY POSITION (1)

EFFECT OF DEFERRED INCOME TAXES

ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAXES

INCREASE FROM UPDATING RESULTS FROM VALUATION OF AVAILABLE-FOR-SALE SECURITIES (1)

RESULTS FROM VALUATION OF CASH FLOW HEDGING INSTRUMENTS

VALUATION

RESULTS FROM MONETARY POSITION (1)

EFFECT OF DEFERRED INCOME TAXES

ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAXES

INCREASE FROM UPDATING RESULTS FROM VALUATION OF CASH FLOW HEDGING INSTRUMENTS (1)

ACCUMULATED EFFECT FROM CONVERSION

VALUATION

RESULTS FROM MONETARY POSITION (1)

EFFECT OF DEFERRED INCOME TAXES

ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAXES

INCREASE FROM UPDATING ACCUMULATED EFFECT FROM CONVERSION (1)

REMEDIATIONS FOR DEFINED EMPLOYEE BENEFITS

ACTUARIAL RESULTS IN OBLIGATIONS

Valuation

Results from monetary position (1)

Effect of deferred income taxes

Estimate for non-recoverable deferred income taxes

RESULTS IN THE RETURN OF PLAN ASSETS

Valuation

Results from monetary position (1)

Effect of deferred income taxes

Estimate for non-recoverable deferred income taxes

INCREASE FROM UPDATING REMEDIATIONS FOR DEFINED EMPLOYEE BENEFITS (1)

RESULTS FROM HOLDING NON-MONETARY ASSETS

FROM VALUATION OF FIXED ASSET

INCREASE FROM UPDATING RESULTS FROM HOLDING NON-MONETARY ASSETS (1)

NET RESULT

NON-CONTROLLING INTEREST

Net result corresponding to non-controlling interest

Other non-controlling interest

MEMO ACCOUNTS

GUARANTEES GRANTED

CONTINGENT ASSETS AND LIABILITIES

CREDIT COMMITMENTS

UNEXERCISED LETTER OF CREDIT LINES

UNEXERCISED CREDIT LINES

OTHER CREDIT COMMITMENTS

GOODS IN TRUST OR MANDATE

GUARANTEE TRUSTS

MANDATES

CASH SERVICES

COMPLIANCE WITH FEES AND MANDATES

GOODS IN ADMINISTRATION

GOODS IN ADMINISTRATION

GUARANTEES RECEIVED BY THE CREDIT UNION

MERCHANDISE ON CONSIGNMENT

TEMPORARY POSSESSION OF GOODS

COLLATERALS RECEIVED BY THE ENTITY

CASH ADMINISTERED IN TRUST

GOVERNMENTAL DEBT

BANKING DEBT

OTHER DEBT SECURITIES

EQUITY INSTRUMENTS

OTHERS

COLLATERALS RECEIVED AND SOLD BY THE ENTITY

GOVERNMENTAL DEBT

BANKING DEBT

OTHER DEBT SECURITIES

EQUITY INSTRUMENTS

OTHERS

UNCOLLECTED ACCRUED INTERESTS DERIVED FROM OVERDUE CREDIT PORTFOLIO

OTHER REGISTRATION ACCOUNTS

Credit Unions

(1) These concepts will be applicable under an inflationary economic environment based on what is established in Financial Reporting Standard B-10 "Effects of Inflation", issued by the Mexican Council of Financial Reporting Standards, A.C. (CINIF).

Credit Unions

Series R12 Consolidation

Report A-1220 Consolidation of the income statement of the Credit Union with its subsidiaries

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

Figures in pesos

Concept

Financial statement of the Credit Union (I)

Sum of the financial statements of its subsidiaries (II)

Sum of the financial statements of the Credit Union and its subsidiaries (III) = (I+II)

Eliminations (IV)

Financial statement of the Credit Union consolidated with its subsidiaries (V)=(III+IV)

Debit Credit

INTEREST INCOME

INTERESTS ON AVAILABILITIES

BANKS

RESTRICTED AVAILABILITIES OR GIVEN AS COLLATERAL

INTERESTS AND YIELDS IN FAVOR FROM MARGIN ACCOUNTS

CASH

SECURITIES

OTHER ASSETS

INTERESTS AND YIELDS IN FAVOR FROM INVESTMENTS IN SECURITIES

FOR TRADING SECURITIES

FOR AVAILABLE-FOR-SALE SECURITIES

FOR HELD-TO-MATURITY SECURITIES

INTERESTS AND YIELDS IN FAVOR IN REPO OPERATIONS

INCOME FROM HEDGING OPERATIONS

INTERESTS ON CURRENT CREDIT PORTFOLIO

COMMERCIAL CREDITS

Unrestricted commercial credits

Documented with real estate collateral

Secured with urban real estate

Secured with industrial units

Other documented with real estate collateral

Documented with other guarantees

Secured with goods other than those giving rise to the credit

Secured with the goods giving rise to the credit

Unsecured

Unsecured

Simple credits and current account credits

Financial factoring, discount or assignment of credit rights operations

Capitalizable leasing operations

Loans granted to other credit unions

Restricted commercial credits

Documented with real estate collateral

Secured with urban real estate

Secured with industrial units

Other documented with real estate collateral

Documented with other guarantees

Secured with goods other than those giving rise to the credit

Secured with the goods giving rise to the credit

Unsecured

Unsecured

Simple credits and current account credits

Financial factoring, discount or assignment of credit rights operations

Capitalizable leasing operations

Loans granted to other credit unions

INTERESTS ON OVERDUE CREDIT PORTFOLIO

COMMERCIAL OVERDUE CREDITS

Documented with real estate collateral

Secured with urban real estate

Secured with industrial units

Other documented with real estate collateral

Documented with other guarantees

Secured with goods other than those giving rise to the credit

Secured with the goods giving rise to the credit

Unsecured

Unsecured

Simple credits and current account credits

Financial factoring, discount or assignment of credit rights operations

Capitalizable leasing operations

Loans to other credit unions

FEES FOR CREDIT GRANTING

COMMERCIAL CREDITS

Documented with real estate collateral

Documented with other guarantees

Unsecured

Financial factoring, discount or assignment of credit rights operations

Capitalizable leasing operations

Loans to other credit unions

PREMIUMS FOR DEBT PLACEMENT

DIVIDENDS FROM EQUITY INSTRUMENTS

GAIN FROM VALUATION

GAIN FROM VALUATION CHANGES

VALUATION OF INDEXED INSTRUMENTS

VALUATION OF UDIS ITEMS

INCREASE FROM UPDATING INTEREST INCOME (1)

INTEREST EXPENSES

INTERESTS ON MONEY MARKET LIABILITIES

INTERESTS ON BANK LOANS, LOANS FROM MEMBERS AND OTHER ORGANISMS

INTERESTS AND YIELDS CHARGED IN REPO OPERATIONS

EXPENSES FROM HEDGING OPERATIONS

DISCOUNT FOR DEBT PLACEMENT

ISSUANCE EXPENSES FOR DEBT PLACEMENT

COSTS AND EXPENSES ASSOCIATED WITH CREDIT GRANTING

LOSS FROM VALUATION

LOSS FROM VALUATION CHANGES

VALUATION OF INDEXED INSTRUMENTS

VALUATION OF UDIS ITEMS

INCREASE FROM UPDATING INTEREST EXPENSES (1)

NET MONETARY POSITION RESULT (FINANCIAL MARGIN)

MONETARY POSITION RESULT FROM POSITIONS GENERATING FINANCIAL MARGIN (DEBIT BALANCE)

MONETARY POSITION RESULT FROM POSITIONS GENERATING FINANCIAL MARGIN (CREDIT BALANCE)

INCREASE FROM UPDATING NET MONETARY POSITION RESULT (FINANCIAL MARGIN) (1)

FINANCIAL MARGIN

PROVISION FOR CREDIT RISK ESTIMATE

PROVISION FOR CREDIT RISK ESTIMATE DERIVED FROM RATING CREDIT PORTFOLIO

Commercial credits

Unrestricted commercial credits

Documented with real estate collateral

Secured with urban real estate

Secured with industrial units

Other documented with real estate collateral

Documented with other guarantees

Secured with goods other than those giving rise to the credit

Secured with the goods giving rise to the credit

Unsecured

Unsecured

Simple credits and current account credits

Financial factoring, discount or assignment of credit rights operations

Capitalizable leasing operations

Loans granted to other credit unions

Restricted commercial credits

Documented with real estate collateral

Secured with urban real estate

Secured with industrial units

Other documented with real estate collateral

Documented with other guarantees

Secured with goods other than those giving rise to the credit

Secured with the goods giving rise to the credit

Unsecured

Unsecured

Simple credits and current account credits

Financial factoring, discount or assignment of credit rights operations

Capitalizable leasing operations

Loans granted to other credit unions

CONTINGENT OPERATIONS AND GUARANTEES

ADDITIONAL PROVISION FOR CREDIT RISK ESTIMATE

FOR ACCRUED INTERESTS ON OVERDUE CREDITS

ORDERED BY THE NATIONAL BANKING AND SECURITIES COMMISSION

RECOGNIZED BY THE NATIONAL BANKING AND SECURITIES COMMISSION

INCREASE FROM UPDATING PROVISION FOR CREDIT RISK ESTIMATE (1)

FINANCIAL MARGIN ADJUSTED FOR CREDIT RISKS

FEES AND CHARGES CHARGED

CREDIT OPERATIONS

COMMERCIAL CREDITS

Unrestricted commercial credits

Documented with real estate collateral

Secured with urban real estate

Secured with industrial units

Other documented with real estate collateral

Documented with other guarantees

Secured with goods other than those giving rise to the credit

Secured with the goods giving rise to the credit

Unsecured

Unsecured

Simple credits and current account credits

Financial factoring, discount or assignment of credit rights operations

Capitalizable leasing operations

Loans granted to other credit unions

Restricted commercial credits

Documented with real estate collateral

Secured with urban real estate

Secured with industrial units

Other documented with real estate collateral

Documented with other guarantees

Secured with goods other than those giving rise to the credit

Secured with the goods giving rise to the credit

Unsecured

Unsecured

Simple credits and current account credits

Financial factoring, discount or assignment of credit rights operations

Capitalizable leasing operations

Loans granted to other credit unions

GUARANTEES

LETTERS OF CREDIT WITHOUT REFINANCING

TRUST ACTIVITIES

ASSET ADMINISTRATION

OTHER FEES AND CHARGES CHARGED

INCREASE FROM UPDATING FEES AND CHARGES CHARGED (1)

FEES AND CHARGES PAID

FOR SERVICES

SECURITIES PURCHASE AND SALE

LOANS RECEIVED

DEBT PLACEMENT

OTHER FEES AND CHARGES PAID

INCREASE FROM UPDATING FEES AND CHARGES PAID (1)

RESULT FROM INTERMEDIATION

RESULT FROM FAIR VALUE VALUATION

TRADING SECURITIES

DERIVATIVES FOR TRADING PURPOSES

DERIVATIVES FOR HEDGING PURPOSES

OF AVAILABLE-FOR-SALE SECURITIES IN FAIR VALUE HEDGES

SOLD COLLATERALS

LOSS FROM IMPAIRMENT OR EFFECT FROM IMPAIRMENT REVERSAL OF SECURITIES AND DERIVATIVES

AVAILABLE-FOR-SALE SECURITIES

HELD-TO-MATURITY SECURITIES

RESULT FROM CURRENCY VALUATION

RESULT FROM SECURITIES AND DERIVATIVES PURCHASE AND SALE

TRADING SECURITIES

AVAILABLE-FOR-SALE SECURITIES

HELD-TO-MATURITY SECURITIES

DERIVATIVES FOR TRADING PURPOSES

DERIVATIVES FOR HEDGING PURPOSES

RESULT FROM CURRENCY PURCHASE AND SALE

TRANSACTION COSTS

FOR TRADING SECURITIES PURCHASE AND SALE

FOR DERIVATIVES PURCHASE AND SALE

RESULT FROM SALE OF RECEIVED COLLATERALS

INCREASE FROM UPDATING RESULT FROM INTERMEDIATION (1)

OTHER OPERATING INCOMES (EXPENSES)

CREDIT PORTFOLIO RECOVERY

COMMERCIAL CREDITS

Documented with real estate collateral

Secured with urban real estate

Secured with industrial units

Other documented with real estate collateral

Documented with other guarantees

Secured with goods other than those giving rise to the credit

Secured with the goods giving rise to the credit

Unsecured

Unsecured

Simple credits and current account credits

Financial factoring, discount or assignment of credit rights operations

Capitalizable leasing operations

Loans granted to other credit unions

RECOVERIES

TAXES

CHARGES

OTHER RECOVERIES

INCOME FROM CREDIT PORTFOLIO ACQUISITION

EXPENSES FROM CREDIT PORTFOLIO ACQUISITION

GAIN FROM CREDIT PORTFOLIO ASSIGNMENT

LOSS FROM CREDIT PORTFOLIO ASSIGNMENT

INCOME FROM PURCHASE OPTION IN CAPITALIZABLE LEASING OPERATIONS

INCOME FROM PARTICIPATION IN SALE PRICE OF GOODS IN CAPITALIZABLE LEASING OPERATIONS

FINANCIAL COST FOR CAPITALIZABLE LEASING

CANCELLATION OF EXCESS PROVISION FOR CREDIT RISK ESTIMATE

CHARGES TO THE ESTIMATE FOR UNRECOVERABILITY OR DIFFICULT COLLECTION

WRITES-OFFS

FRAUDS

CLAIMS

OTHER WRITES-OFFS

DIVIDENDS FROM PERMANENT INVESTMENTS

DIVIDENDS FROM OTHER PERMANENT INVESTMENTS

DIVIDENDS FROM PERMANENT INVESTMENTS IN ASSOCIATES AVAILABLE FOR SALE

DONATIONS

LOSS FROM ASSET ADJUDICATION

RESULT FROM SALE OF ADJUDICATED ASSETS

RESULT FROM VALUATION OF ADJUDICATED ASSETS

ESTIMATE FOR VALUE LOSS OF ADJUDICATED ASSETS

LOSS IN ASSET ADMINISTRATION

LOSS IN TRUST OPERATIONS

LOSS FROM IMPAIRMENT OR EFFECT FROM IMPAIRMENT REVERSAL OF REAL ESTATE

OF COMMERCIAL CREDIT

OF OTHER PERMANENT INVESTMENTS VALUED AT COST

OF OTHER LONG-TERM ASSETS

OF OTHER ASSETS

INTERESTS CHARGED IN FINANCING FOR ASSET ACQUISITION

RESULT FROM SALE OF PROPERTY, FURNITURE AND EQUIPMENT

CANCELLATION OF ESTIMATE FOR UNRECOVERABILITY OR DIFFICULT COLLECTION

CANCELLATION OF OTHER LIABILITY ACCOUNTS

RESULT FROM PARTICIPATION AGREEMENTS

INTERESTS IN FAVOR FROM LOANS TO OFFICIALS AND EMPLOYEES

LEASE INCOME

INCOME

FROM COMMERIALIZATION OF GOODS, MERCHANDISE AND DIVERSE ARTICLES

FROM TRANSFORMATION OF GOODS, MERCHANDISE AND DIVERSE ARTICLES

OTHER

COST OF SALES

FROM COMMERIALIZATION OF GOODS, MERCHANDISE AND DIVERSE ARTICLES

FROM TRANSFORMATION OF GOODS, MERCHANDISE AND DIVERSE ARTICLES

OTHER LINES OF PRODUCTS FROM SPECIAL DEPARTMENT

PROVISION FOR INVENTORY OBSOLESCENCE

MONETARY POSITION RESULT ORIGINATED FROM ITEMS NOT RELATED to the financial margin (1)

VALUATION RESULT FROM ITEMS NOT RELATED TO THE FINANCIAL MARGIN (1)

OTHER ITEMS FROM OPERATING INCOMES (EXPENSES)

INCREASE FROM UPDATING OTHER OPERATING INCOMES (EXPENSES) (1)

ADMINISTRATION AND PROMOTION EXPENSES

SHORT-TERM DIRECT BENEFITS

NET PERIOD COST DERIVED FROM EMPLOYEE BENEFITS

LONG-TERM DIRECT BENEFITS

POST-EMPLOYMENT BENEFITS

Pensions

Seniority bonus

Other post-employment benefits

TERMINATION BENEFITS

Termination benefits for reasons other than restructuring

Termination benefits due to restructuring

EMPLOYEE PARTICIPATION IN PROFITS

EMPLOYEE PARTICIPATION IN PROFITS INCURRED

DEFERRED EMPLOYEE PARTICIPATION IN PROFITS

ESTIMATE FOR NON-RECOVERABLE DEFERRED EMPLOYEE PARTICIPATION IN PROFITS

FEES

RENTS

PROMOTION AND ADVERTISING EXPENSES

TAXES AND DIVERSE CHARGES

NON-DEDUCTIBLE EXPENSES

TECHNOLOGY EXPENSES

DEPRECIATIONS

AMORTIZATIONS

TECHNICAL ASSISTANCE EXPENSES

MAINTENANCE EXPENSES

CONSUMABLES AND MINOR SUPPLIES

OTHER ADMINISTRATION AND PROMOTION EXPENSES

INCREASE FROM UPDATING ADMINISTRATION AND PROMOTION EXPENSES (1)

OPERATING RESULT

PARTICIPATION IN RESULT OF NON-CONSOLIDATED SUBSIDIARIES, ASSOCIATES AND JOINT VENTURES

RESULT OF THE PERIOD OF NON-CONSOLIDATED SUBSIDIARIES, ASSOCIATES AND JOINT VENTURES

IN NON-CONSOLIDATED SUBSIDIARIES

Belonging to the financial sector

Not belonging to the financial sector

IN ASSOCIATES

Belonging to the financial sector

Not belonging to the financial sector

IN JOINT VENTURES

Belonging to the financial sector

Not belonging to the financial sector

INCREASE FROM UPDATING PARTICIPATION IN RESULT OF NON-CONSOLIDATED SUBSIDIARIES ASSOCIATES AND JOINT VENTURES (1)

RESULT BEFORE INCOME TAXES

INCOME TAXES INCURRED

INCOME TAXES INCURRED

INCREASE FROM UPDATING INCOME TAXES INCURRED (1)

DEFERRED INCOME TAXES

DEFERRED INCOME TAXES

TEMPORARY DIFFERENCES

TAX LOSSES

TAX CREDITS

ESTIMATE FOR NON-RECOVERABLE INCOME TAX

TEMPORARY DIFFERENCES

TAX LOSSES

TAX CREDITS

INCREASE FROM UPDATING DEFERRED INCOME TAXES (1)

RESULT BEFORE DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS

INCREASE FROM UPDATING DISCONTINUED OPERATIONS (1)

NET RESULT

Controlling interest

Non-controlling interest

Credit Unions

(1) These concepts will be applicable under an inflationary economic environment based on what is established in Financial Reporting Standard B-10 "Effects of Inflation", issued by the Mexican Council of Financial Reporting Standards, A.C. (CINIF).

SERIES R13 FINANCIAL STATEMENTS

This series is integrated by four (4) reports, whose frequency of preparation and presentation must be monthly for reports B-1321 and B-1322, and quarterly for reports A-1311 and A-1316.

REPORTS

A-1311

Statement of changes in equity capital

In this report, the balances of all equity capital concepts at the beginning of the period are requested, showing the movements occurred in the period being reported, as well as the balances of equity capital at the end of the period, where the movements refer to the increases or decreases in equity capital originated by decisions of the shareholders and to the recognition of comprehensive income.

A-1316

Statement of cash flows

In this report, the amounts of changes occurred in the financial structure are requested. These changes refer to the differences, classified based on resources generated or used by operations, by financing activities and by investment activities, in the different items of the initial and final balance sheet of the period being reported. Likewise the increase or decrease in cash and equivalents in the period must be reflected.

B-1321

General balance sheet

In this report, the total balances at the end of the period of the different concepts that make up the general balance sheet are requested. The balances are classified into assets, liabilities, equity capital and memo accounts.

B-1322

Income statement

In this report, relevant information on operations carried out during the period being reported is requested. The information is classified into income, costs and expenses, as well as the profit or loss resulting in the period.

For the completion of these reports, the following must be taken into consideration:

Data referring to balances must be presented in national currency, foreign currency and UDIS valued in pesos, with two decimal places and without commas. For example: $20,585.70 would be 20585.70

CAPTURE FORMAT

Credit Unions will carry out the submission of information related to reports A-1311 Statement of changes in equity capital and A-1316 Statement of cash flows, described above, by using the following capture format:

REQUESTED INFORMATION

SECTION REPORT IDENTIFIER

PERIOD

ENTITY KEY

SECTION FINANCIAL INFORMATION

CONCEPT

REPORT

BALANCE TYPE

DATA

Credit Unions will carry out the submission of information related to reports B-1321 General balance sheet and B-1322 Income statement, described above, by using the following capture format:

REQUESTED INFORMATION

SECTION REPORT IDENTIFIER

PERIOD

ENTITY KEY

SECTION FINANCIAL INFORMATION

CONCEPT

REPORT

DATA

Credit Unions will report the information indicated in this series, adhering to the characteristics and specifications for filling and submitting information presented in the Inter-institutional Information Transfer System (SITI) or in that which the National Banking and Securities Commission (Commission) may make known in due course. The information must comply with the validations established in the SITI, as well as the quality standards indicated therein by this Commission, in addition to presenting consistency between the information contained in the various regulatory reports applicable in which the same information is included at a different level of integration. Likewise, it must be sent only once and will be received assuming it meets all required characteristics, by virtue of which it cannot

ser modified, generating the SITI an electronic receipt.

Once the information is received, it will be reviewed by the Commission and if it does not meet the required quality and characteristics or has been presented incompletely, the obligation to present it will be considered unfulfilled.

Credit Unions

Series R13 Financial Statements

Report A-1311 Statement of Changes in Equity

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

Figures in pesos

Concept

Controlling Share

Contributed Capital

Retained Earnings

Non- Controlling Share

Equity Capital

Social Capital

Contributions for future capital increases formalized by their shareholders' assembly

Premium on sale of shares

Reserves of capital

Result from previous periods

Result from valuation of available-for-sale securities

Result from Valuation of cash flow hedging instruments

Accumulated effect from conversion

Remedies for defined benefit employee

Result from holding of non-monetary assets

Net Result

Balance as of ____ of ____ of ____

Movements inherent to the decisions of shareholders

Subscription of shares Capitalization of profits

Constitution of reserves

Transfer of net result to result of previous periods

Payment of dividends

Others

Total of movements inherent to the decisions of shareholders

Movements inherent to the recognition of comprehensive income

Comprehensive Income

Net Result

Result from valuation of available-for-sale securities

Result from valuation of cash flow hedging instruments

Accumulated effect from conversion

Remedies for defined benefit employee

Result from holding of non-monetary assets

Others

Total of movements inherent to the recognition of comprehensive income

Balance as of ____ of ____ of ____

Credit Unions

Note: In accordance with what accounting criteria establish, the concepts appearing in this statement are shown in an enumerative but not exhaustive manner. The opening of a greater number of concepts in order to provide a more detailed presentation of the information must be requested from the Deputy General Directorate of Design and Information Reception of the National Banking and Securities Commission.

Credit Unions

Series R13 Financial Statements

Report A-1316 Statement of Cash Flows

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

Figures in pesos

Concept

Amount

Net Result

Adjustments for items that do not imply cash flow:

Losses from impairment or effect from reversal of impairment associated with investment activities

Depreciations of properties, furniture, and equipment

Amortizations of intangible assets

Provisions

Taxes on profit incurred and deferred

Participation in the result of unconsolidated subsidiaries, associates, and joint ventures

Discontinued operations

Others

Operating Activities

Change in margin accounts

Change in investments in securities

Change in repo debtors

Change in derivatives (asset)

Change in credit portfolio (net)

Change in acquired receivables (net)

Change in adjudicated assets (net)

Change in inventory

Change in other operating assets (net)

Change in stock market liabilities

Change in bank loans, from partners, and from other organizations

Change in sold collateral

Change in derivatives (liability)

Change in other operating liabilities

Change in hedging instruments (of covered items related to operating activities)

Collections of taxes on profit (refunds)

Payments of taxes on profit

Others

Net cash flows from operating activities

Investment Activities

Collections from disposal of properties, furniture, and equipment

Payments for acquisition of properties, furniture, and equipment

Collections from disposal of subsidiaries, associates, and joint control agreements

Payments for acquisition of subsidiaries, associates, and joint control agreements

Collections from disposal of other permanent investments

Payments for acquisition of other permanent investments

Collections of cash dividends

Payments for acquisition of intangible assets

Collections from disposal of long-term assets available for sale

Collections from disposal of other long-term assets

Payments for acquisition of other long-term assets

Collections associated with hedging instruments (of covered items related to investment activities)

Payments associated with hedging instruments (of covered items related to investment activities)

Others

Net cash flows from investment activities

Financing Activities

Collections from issuance of shares

Payments for capital repayments

Payments of cash dividends

Payments associated with the repurchase of own shares

Others

Net cash flows from financing activities

Net increase or decrease in cash and cash equivalents

Effects from changes in the value of cash and cash equivalents

Cash and cash equivalents at the beginning of the period

Cash and cash equivalents at the end of the period

Credit Unions

Note: In accordance with what accounting criteria establish, the concepts appearing in this statement are shown in an enumerative but not exhaustive manner. The opening of a greater number of concepts in order to provide a more detailed presentation of the information must be requested from the Deputy General Directorate of Design and Information Reception of the National Banking and Securities Commission.

Credit Unions

Series R13 Financial Statements

Report B-1321 Balance Sheet

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

Figures in pesos

Concept

Amount

ASSET

AVAILABILITIES

MARGIN ACCOUNTS (DERIVATIVES)

INVESTMENTS IN SECURITIES

SECURITIES FOR TRADING

SECURITIES AVAILABLE FOR SALE

SECURITIES HELD TO MATURITY

REPO DEBTORS

DERIVATIVES

FOR TRADING PURPOSES

FOR HEDGING PURPOSES

VALUATION ADJUSTMENTS FOR HEDGING OF FINANCIAL ASSETS

Current credit portfolio

Commercial credits

Unrestricted commercial credits

Documented with real estate guarantee

Documented with other guarantees

Without guarantee

Financial factoring, discount, or assignment of credit rights operations

Capitalizable lease operations

Loans granted to other credit unions

Restricted commercial credits

Documented with real estate guarantee

Documented with other guarantees

Without guarantee

Financial factoring, discount, or assignment of credit rights operations

Capitalizable lease operations

Loans granted to other credit unions

Overdue credit portfolio

Overdue commercial credits

Documented with real estate guarantee

Documented with other guarantees

Without guarantees

Financial factoring, discount, or assignment of credit rights operations

Capitalizable lease operations

Loans granted to other credit unions

TOTAL CREDIT PORTFOLIO

PREVENTIVE ESTIMATE FOR CREDIT RISKS

CREDIT PORTFOLIO (NET)

ACQUIRED RECEIVABLES

ESTIMATE FOR UNCOLLECTABILITY OR DIFFICULT COLLECTION

ACQUIRED RECEIVABLES (NET)

TOTAL CREDIT PORTFOLIO (NET)

OTHER ACCOUNTS RECEIVABLE (NET)

MERCHANDISE INVENTORY (NET)

ADJUDICATED ASSETS (NET)

PROPERTIES, FURNITURE, AND EQUIPMENT (NET)

PERMANENT INVESTMENTS

LONG-TERM ASSETS AVAILABLE FOR SALE

DEFERRED TAXES AND PTU (IN FAVOR)

OTHER ASSETS

DEFERRED CHARGES, PREPAID PAYMENTS, AND INTANGIBLES

OTHER ASSETS AT SHORT AND LONG TERM

LIABILITY

STOCK MARKET LIABILITIES

BANK LOANS, FROM PARTNERS, AND FROM OTHER ORGANIZATIONS

AT SHORT TERM

AT LONG TERM

SECURITIES TO BE SETTLED

SOLD COLLATERAL

REPOS

DERIVATIVES

OTHER SOLD COLLATERALS

DERIVATIVES

FOR TRADING PURPOSES

FOR HEDGING PURPOSES

VALUATION ADJUSTMENTS FOR HEDGING OF FINANCIAL LIABILITIES

OTHER ACCOUNTS PAYABLE

TAXES ON PROFIT TO BE PAID

EMPLOYEES' PARTICIPATION IN PROFITS TO BE PAID

SUPPLIERS

CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES PENDING FORMALIZATION IN SHAREHOLDERS' ASSEMBLY

CREDITORS FOR SETTLEMENT OF OPERATIONS

CREDITORS FOR MARGIN ACCOUNTS

CREDITORS FOR CASH COLLATERALS RECEIVED

VARIOUS CREDITORS AND OTHER ACCOUNTS PAYABLE

DEFERRED TAXES AND PTU (TO BE PAID)

DEFERRED CREDITS AND ADVANCED CHARGES

EQUITY CAPITAL

CONTROLLING INTEREST

CONTRIBUTED CAPITAL

SOCIAL CAPITAL

FIXED

VARIABLE

UNEXHIBITED SOCIAL CAPITAL

FIXED

VARIABLE

INCREASE FROM UPDATING OF PAID SOCIAL CAPITAL (1)

FIXED

VARIABLE

CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES FORMALIZED IN SHAREHOLDERS' ASSEMBLY

INCREASE FROM UPDATING OF CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES FORMALIZED IN SHAREHOLDERS' ASSEMBLY (1)

PREMIUM ON SALE OF SHARES

INCREASE FROM UPDATING OF THE PREMIUM ON SALE OF SHARES (1)

RETAINED EARNINGS

CAPITAL RESERVES

CAPITAL RESERVE

OTHER RESERVES

INCREASE FROM UPDATING OF CAPITAL RESERVES (1)

RESULT FROM PREVIOUS PERIODS

INCREASE FROM UPDATING OF THE RESULT FROM PREVIOUS PERIODS (1)

RESULT FROM VALUATION OF SECURITIES AVAILABLE FOR SALE

INCREASE FROM UPDATING OF THE RESULT FROM VALUATION OF SECURITIES AVAILABLE FOR SALE (1)

RESULT FROM VALUATION OF CASH FLOW HEDGING INSTRUMENTS

INCREASE FROM UPDATING OF THE RESULT FROM VALUATION OF CASH FLOW HEDGING INSTRUMENTS (1)

ACCUMULATED EFFECT FROM CONVERSION

INCREASE FROM UPDATING OF THE ACCUMULATED EFFECT FROM CONVERSION (1)

REMEDIIES FOR DEFINED BENEFITS TO EMPLOYEES

INCREASE FROM UPDATING OF THE REMEDIES FOR DEFINED BENEFITS TO THE EMPLOYEES (1)

RESULT FROM HOLDING OF NON-MONETARY ASSETS

INCREASE FROM UPDATING OF THE RESULT FROM HOLDING OF NON-MONETARY ASSETS (1)

NET RESULT

NON-CONTROLLING INTEREST

Net result corresponding to the non-controlling interest

Other non-controlling interest

OFF-BALANCE SHEET ACCOUNTS

GUARANTEES GRANTED

CONTINGENT ASSETS AND LIABILITIES

CREDIT COMMITMENTS

ASSETS IN TRUST OR MANDATE

ASSETS IN ADMINISTRATION

COLLATERALS RECEIVED BY THE ENTITY

COLLATERALS RECEIVED AND SOLD BY THE ENTITY

ACCRUED INTEREST NOT COLLECTED DERIVED FROM OVERDUE CREDIT PORTFOLIO

OTHER REGISTRATION ACCOUNTS

Credit Unions

(1) These concepts will be applicable under an inflationary economic environment based on what is established in Financial Information Standard B-10 "Effects of Inflation", issued by the Mexican Council of Financial Information Standards, A.C. (CINIF).

Credit Unions

Series R13 Financial Statements

Report B-1322 Income Statement

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

Figures in pesos

Concept

Amount

Interest Income

Interest Expenses

Net monetary position result (financial margin)

FINANCIAL MARGIN

Preventive estimate for credit risks

FINANCIAL MARGIN ADJUSTED FOR CREDIT RISKS

Commissions and fees charged

Commissions and fees paid

Intermediation result

Other operating income (expenses)

Administration and promotion expenses

OPERATING RESULT

Participation in the result of unconsolidated subsidiaries, associates, and joint ventures

RESULT BEFORE TAXES ON PROFIT

Taxes on profit incurred

Deferred taxes on profit

RESULT BEFORE DISCONTINUED OPERATIONS

Discontinued operations

NET RESULT

Controlling interest

Non-controlling interest

Credit Unions

SERIES R14 QUALITATIVE INFORMATION

This series is integrated by two (2) reports, whose frequency of preparation and presentation must be quarterly for report A-1411 Disaggregated Shareholder Integration, and monthly for report B-1413 Number of members, employees, and branches.

REPORTS

A-1411

Disaggregated Shareholder Integration

In this report, information is requested for each of the members of the Credit Union, related to the capital contributions that make up the paid-up social capital of the entity.

B-1413

Number of members, employees, and branches

In this report, the number of branches and offices, as well as the number of members and employees of the Credit Union during the month is requested.

For the filling of reports A-1411 Disaggregated Shareholder Integration and B-1413 Number of members, employees, and branches, the following aspects must be taken into consideration:

The figures in this report must coincide with the financial statements of the Credit Unions and consequently with the accounting records.

A row must be reported for each member, where information will be provided regarding the contributions that make up the paid-up social capital of the Credit Unions, as well as those made for future capital increases agreed upon in shareholders' assembly and date of entry as a member, among others.

Data referring to amounts and sums must be presented in national currency, UDIS valued in pesos, and foreign currency valued in pesos, using the exchange rate indicated in the accounting criteria. These amounts and sums must be presented in pesos/rounded figures, without decimals, without commas, without periods, and with positive figures. For example: $20,585.70 would be 20586.

CAPTURE FORMAT

Credit Unions will carry out the sending of information related to report A-1411 Disaggregated Shareholder Integration, by using the following capture format:

REQUESTED INFORMATION

SECTION

REPORT IDENTIFIER

PERIOD

ENTITY KEY

REPORT

SECTION

SHAREHOLDER INTEGRATION

SEQUENCE NUMBER

SOCIAL NAME

PATERNAL SURNAME

MATERNAL SURNAME

FIRST NAME(S)

RFC

STREET AND NUMBER

NEIGHBORHOOD

POSTAL CODE

LOCALITY

ECONOMIC ACTIVITY

ACCOUNTING CLASSIFICATION OF FIXED SOCIAL CAPITAL

EXHIBITED FIXED SOCIAL CAPITAL

NUMBER OF SHARES OF EXHIBITED FIXED SOCIAL CAPITAL

ACCOUNTING CLASSIFICATION OF VARIABLE SOCIAL CAPITAL

EXHIBITED VARIABLE SOCIAL CAPITAL

NUMBER OF SHARES OF EXHIBITED VARIABLE SOCIAL CAPITAL

ACCOUNTING CLASSIFICATION OF CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES AGREED UPON IN SHAREHOLDERS' ASSEMBLY

CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES AGREED UPON IN SHAREHOLDERS' ASSEMBLY

DATE OF ENTRY

Credit Unions will carry out the sending of information related to report B-1413 Number of members, employees, and branches, by using the following capture format:

REQUESTED INFORMATION

SECTION

REPORT IDENTIFIER

PERIOD

ENTITY KEY

QUALITATIVE DATA SECTION

CONCEPT

REPORT

DATA

Credit Unions will report the information indicated in this series, adjusting to the characteristics and specifications for filling and sending information presented in the Interinstitutional Information Transfer System (SITI) or in that which the National Banking and Securities Commission (Commission) may make known in its case. The information must comply with the validations established in the SITI, as well as the quality standards indicated by this Commission in the same, in addition to presenting consistency between the information contained in the various regulatory reports applicable in which the same information is included with a different level of integration. Likewise, it must be sent once and will be received assuming it meets all the required characteristics, by virtue of which it cannot be modified, generating the SITI an electronic receipt.

Once the information is received, it will be reviewed by the Commission and if it does not meet the quality and characteristics required or has been presented incompletely, the obligation to present it will be considered unfulfilled.

SERIES R21 CAPITAL REQUIREMENTS

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

REPORT

A-2111

Capital Requirements for Risks

In this report, the calculation of capitalization requirements for risks of market and credit risks is requested, as well as net capital and indicators of capitalization. The foregoing in accordance with what the current regulation applicable to Credit Unions establishes.

CAPTURE FORMAT

Credit Unions will carry out the sending of information related to report A-2111 Capital Requirements for Risks, described above, by using the following capture format:

REQUESTED INFORMATION

SECTION REPORT IDENTIFIER

PERIOD

ENTITY KEY

FINANCIAL INFORMATION SECTION

CONCEPT

REPORT

DATA

Credit Unions will report the information indicated in this series, adjusting to the characteristics and specifications for filling and sending information presented in the Interinstitutional Information Transfer System (SITI) or in that which the National Banking and Securities Commission (Commission) may make known in its case. The information must comply with the validations established in the SITI, as well as the quality standards indicated by this Commission in the same, in addition to presenting consistency between the information contained in the various regulatory reports applicable in which the same information is included with a different level of integration. Likewise, it must be sent once and will be received assuming it meets all the required characteristics, by virtue of which it cannot be modified, generating the SITI an electronic receipt.

Once the information is received, it will be reviewed by the Commission and if it does not meet the quality and characteristics required or has been presented incompletely, the obligation to present it will be considered unfulfilled.

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Do Lu Ma Mi Ju Vi Sá INDICATORS

Exchange Rate and Rates as of 29/08/2026

UDIS

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