Regulatory Alerts2025-09-05 | DOF 5767355Added
Resolution modifying the General Provisions applicable to Holding Companies of Financial Groups supervised by the National Banking and Securities Commission
The National Banking and Securities Commission modifies the General Provisions applicable to Holding Companies of Financial Groups to incorporate the recording of fair value measurements for non-trading capital investments classified as negotiable financial instruments in regulatory reporting formats. These amendments aim to reduce earnings volatility caused by unvalued valuations and ensure convergence with Financial Information Standards. The modified reports, including Series R01, R-10, R12, and R13, must be submitted according to the specified formats and validation standards. The resolution enters into force on January 1, 2026.
254 OFFICIAL GAZETTE Friday, September 5, 2025
RESOLUTION that modifies the General Provisions applicable to the Holding Companies of Financial Groups subject to the supervision of the National Banking and Securities Commission.
At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- Treasury.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.
The National Banking and Securities Commission, based on the provisions of Article 103 of the Law to Regulate Financial Aggregations; Article 99, second paragraph of the General Rules of Financial Groups issued by the Ministry of Finance and Public Credit; Article 98 Bis of the Credit Institutions Law; Articles 4, fractions III, V, XXXVI and XXXVIII and 16, fraction I of the Law of the National Banking and Securities Commission, and
CONSIDERING
That in accordance with Article 78 of the General Law for Regulatory Improvement and with the purpose of reducing the compliance cost of this modifying resolution, the National Banking and Securities Commission, through the issuance of the "Resolution that modifies the General Provisions applicable to credit institutions," published in the Official Gazette of the Federation on July 23, 2021, proceeded to make modifications to the methodologies used by multiple banking institutions to estimate preventive reserves and classify credit portfolios, in order to adjust the risk parameters of probability of default and loss severity, regarding the portfolio of residential mortgage loans granted to women;
That it is necessary to make adjustments to the normative framework in accounting matters applicable to Holding Companies of Financial Groups, in order to incorporate the recording of the valuation of capital investments that are not traded in the short term, but that are classified as negotiable financial instruments in the regulatory reporting formats that must be submitted to the National Banking and Securities Commission, with the objective of decreasing the volatility in the result of the exercise, caused by valuations not performed, and to ensure the convergence of the accounting framework with the Financial Information Standards, therefore it has resolved to issue the following:
RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO THE HOLDING COMPANIES OF FINANCIAL GROUPS SUBJECT TO THE SUPERVISION OF THE NATIONAL BANKING AND SECURITIES COMMISSION
SOLE.- The regulatory reports of the "General Provisions applicable to the holding companies of financial groups subject to the supervision of the National Banking and Securities Commission," published in the Official Gazette of the Federation on December 1, 2014 and modified through resolutions published in the aforementioned means of dissemination, are REPLACED in Annex 3, Series R01 "Minimum Catalog", Series R-10 "Reclassifications", Series R12 "Consolidation", and Series R13 "Financial Statements", to remain as follows:
TRANSITORY
SOLE.- This Resolution will enter into force on January 1, 2026.
Respectfully, Mexico City, August 12, 2025.- President of the National Banking and Securities Commission, Dr. Jesús de la Fuente Rodríguez.- Rubric.
Friday, September 5, 2025 OFFICIAL GAZETTE 255
Annex 3 Regulatory Reports of Holding Companies of Financial Groups
INDEX [...]
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 end of the period are requested for all concepts that form part of the statement of financial position (including off-balance sheet accounts) and the statement of comprehensive income of the Holding Company of the Financial Group. The report is requested in two subtotals:
National currency and UDIS valued in pesos. Foreign currency valued in pesos.
For the completion of report A-0111, the following aspects must be taken into consideration:
The report must present the balances of the unconsolidated company. The balances of all concepts presented in series R01 Minimum Catalog must be consistent with those reported in the regulatory reports that are applicable.
For the case of the minimum catalog concepts denominated in national currency and UDIS valued in pesos, these concepts must coincide with the sum of the concepts provided in the regulatory reports in national currency and UDIS valued in pesos; while the concepts denominated in foreign currency valued in pesos must coincide with the concepts provided in the other regulatory reports in foreign currency valued in pesos.
The data referring to balances must be presented in national currency, foreign currency, and UDIS valued in pesos and foreign currency valued in pesos using the exchange rate indicated in the current accounting criteria. Such balances must be presented in pesos, with two decimals and without commas. For example: $20,585.70 would be 20585.70
CAPTURE FORMAT
Holding Companies of Financial Groups will carry out the sending of the information related to report A-0111 Minimum Catalog described above, through the use of the following capture format:
REQUESTED INFORMATION SECTION REPORT IDENTIFIER PERIOD COMPANY KEY REPORT FINANCIAL INFORMATION SECTION CONCEPT CURRENCY DATA
Holding Companies of Financial Groups will report the information indicated in this series, which must comply with the validations and quality standards indicated by the National Banking and Securities Commission (Commission), adjusting to the characteristics and specifications for filling and sending information presented in the support guides, which are published and updated in the Interinstitutional Information Transfer System (SITI) or in that which the Commission makes known, if applicable. Once the validations and quality standards are met, the SITI will generate an electronic receipt.
The information must be sent only once and will be received assuming that it meets all characteristics and specifications, for which reason it cannot be modified and must present consistency with the various reports in which the same information is included with a different level of integration, therefore, if it does not meet the required quality and characteristics or has been presented incompletely, the obligation of its presentation will be considered unfulfilled, and consequently, the corresponding sanctions will be imposed in accordance with the legal provisions that are applicable.
Friday, September 5, 2025 OFFICIAL GAZETTE 256
Holding and Sub-holding Companies 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 Cash and cash equivalents Cash Banks Immediate collection documents Purchase of foreign exchange Coinage precious metals Highly liquid financial instruments Restricted or pledged cash and cash equivalents Others Investments in financial instruments Negotiable financial instruments Negotiable financial instruments without restriction Government debt In position To deliver Bank debt In position To deliver Other debt titles In position To deliver Equity financial instruments In position To deliver Restricted or pledged negotiable financial instruments Government debt In position To receive Bank debt In position To receive Other debt titles In position To receive Equity financial instruments In position To receive Financial instruments to collect and sell Financial instruments to collect and sell without restriction Government debt In position To deliver Bank debt In position To deliver Other debt titles In position To deliver Financial instruments to collect and sell restricted or pledged Government debt In position To receive Bank debt In position To receive Other debt titles In position To receive Financial instruments to collect principal and interest (bonds) Financial instruments to collect principal and interest without restriction Government debt In position To deliver Bank debt In position To deliver Other debt titles In position To deliver Financial instruments to collect principal and interest restricted or pledged Government debt In position To receive Bank debt In position To receive Other debt titles In position To receive Expected credit loss estimation for investments in financial instruments to collect principal and interest (bonds) Financial instruments to collect principal and interest without restriction Government debt In position To deliver
Friday, September 5, 2025 OFFICIAL GAZETTE 257
Holding and Sub-holding Companies 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
Bank debt In position To deliver Other debt titles In position To deliver Financial instruments to collect principal and interest restricted or pledged Government debt In position To receive Bank debt In position To receive Other debt titles In position To receive Repo debtors Accounts receivable Debtors for settlement of operations Foreign exchange sales and purchases Investments in financial instruments Repos By issuance of titles Debtors for cash collateral granted Other debtors Loans and other debts of personnel Overdue debts Other debtors Related parties Taxes to recover Dividends to receive from equity financial instruments Conditional accounts receivable Other accounts receivable Expected credit loss estimation Other debtors Rights to collect Related parties Conditional accounts receivable Other accounts receivable
Friday, September 5, 2025 OFFICIAL GAZETTE 258
Holding and Sub-holding Companies 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
Long-term assets held for sale or for distribution to owners Subsidiaries Belonging to the financial sector General Warehouses Exchange Houses Surety Institutions Insurance Institutions Brokerage Houses Multiple Banking Institutions Investment Fund Operating Companies Investment Fund Share Distribution Companies Retirement Fund Administrators Multiple Purpose Financial Companies Popular Financial Companies Financial Technology Institutions Other financial entities Not belonging to the financial sector Sub-holding Companies Real Estate Companies Complementary or Auxiliary Service Companies Associates Belonging to the financial sector General Warehouses Exchange Houses Surety Institutions Insurance Institutions Brokerage Houses Multiple Banking Institutions Investment Fund Operating Companies Investment Fund Share Distribution Companies Retirement Fund Administrators Multiple Purpose Financial Companies Popular Financial Companies Financial Technology Institutions Other financial entities Not belonging to the financial sector Real Estate Companies Complementary or Auxiliary Service Companies Joint ventures Belonging to the financial sector General Warehouses Exchange Houses
Friday, September 5, 2025 OFFICIAL GAZETTE 259
Holding and Sub-holding Companies 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
Surety Institutions
Insurance Institutions
Brokerage Houses
Multiple Banking Institutions
Investment Fund Operating Companies
Investment Fund Share Distribution Companies
Retirement Fund Administrators
Multiple Purpose Financial Companies
Popular Financial Companies
Financial Technology Institutions
Other financial entities
Not belonging to the financial sector Real Estate Companies Complementary or Auxiliary Service Companies Other permanent investments Belonging to the financial sector Not belonging to the financial sector Others Belonging to the financial sector Not belonging to the financial sector Assets related to discontinued operations Prepayments and other assets Deferred charges Insurance to amortize Other deferred charges Prepayments Interest paid in advance Commissions paid in advance Advances or provisional payments of taxes Rents paid in advance Other prepayments Security deposits Employee benefits assets Plan assets to cover employee benefits Long-term direct benefits Post-employment benefits Pensions Seniority premium Other post-employment benefits Deferred employee participation in profits (in favor) Estimation for non-recoverable deferred PTU Other short and long-term assets
Friday, September 5, 2025 OFFICIAL GAZETTE 260
Holding and Sub-holding Companies 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
Properties, furniture, and equipment Properties, furniture, and equipment Land Buildings Buildings under construction Transport equipment Computer equipment Furniture Adaptations and improvements Other properties, furniture, and equipment Revaluation of properties, furniture, and equipment (1) Land Buildings Buildings under construction Transport equipment Computer equipment Furniture Adaptations and improvements Other revaluations of properties, furniture, and equipment Accumulated depreciation of properties, furniture, and equipment Accumulated depreciation of properties, furniture, and equipment Buildings Transport equipment Computer equipment Furniture Adaptations and improvements Other accumulated depreciations of properties, furniture, and equipment Revaluation of accumulated depreciation of properties, furniture, and equipment (1) Buildings Transport equipment Computer equipment Furniture Adaptations and improvements Other revaluations of accumulated depreciation of properties, furniture, and equipment Assets by right of use of properties, furniture, and equipment Land Buildings Transport equipment Computer equipment Furniture Other properties, furniture, and equipment
Friday, September 5, 2025 OFFICIAL GAZETTE 261
Holding and Sub-holding Companies 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
Depreciation of assets by right of use of properties, furniture, and equipment Land Buildings Transport equipment Computer equipment Furniture Other properties, furniture, and equipment Permanent investments Subsidiaries Belonging to the financial sector General Warehouses Exchange Houses Surety Institutions Insurance Institutions Brokerage Houses Multiple Banking Institutions Investment Fund Operating Companies Investment Fund Share Distribution Companies Retirement Fund Administrators Multiple Purpose Financial Companies Popular Financial Companies Financial Technology Institutions Other financial entities Not belonging to the financial sector Sub-holding Companies Real Estate Companies Complementary or Auxiliary Service Companies Associates Belonging to the financial sector General Warehouses Exchange Houses Surety Institutions Insurance Institutions Brokerage Houses Multiple Banking Institutions Investment Fund Operating Companies Investment Fund Share Distribution Companies Retirement Fund Administrators Multiple Purpose Financial Companies Popular Financial Companies Financial Technology Institutions Other financial entities
Friday, September 5, 2025 OFFICIAL GAZETTE 262
Holding and Sub-holding Companies 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
Not belonging to the financial sector Real Estate Companies Complementary or Auxiliary Service Companies Joint ventures Belonging to the financial sector General Warehouses Exchange Houses Surety Institutions Insurance Institutions Brokerage Houses Multiple Banking Institutions Investment Fund Operating Companies Investment Fund Share Distribution Companies Retirement Fund Administrators Multiple Purpose Financial Companies Popular Financial Companies Financial Technology Institutions Other financial entities Not belonging to the financial sector Real Estate Companies Complementary or Auxiliary Service Companies Other permanent investments Belonging to the financial sector General Warehouses Exchange Houses Surety Institutions Insurance Institutions Brokerage Houses Multiple Banking Institutions Investment Fund Operating Companies Investment Fund Share Distribution Companies Retirement Fund Administrators Multiple Purpose Financial Companies Popular Financial Companies Financial Technology Institutions Other financial entities Not belonging to the financial sector Real Estate Companies Complementary or Auxiliary Service Companies Deferred income tax assets Deferred income taxes (in favor) Temporary differences
Friday, September 5, 2025 OFFICIAL GAZETTE 263
Holding and Sub-holding Companies 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
Tax losses Tax credits Estimation for non-recoverable deferred income taxes Temporary differences Tax losses Tax credits Intangible assets Intangible assets Revaluation of intangible assets (1) Accumulated amortization of intangible assets Accumulated amortization of intangible assets Revaluation of accumulated amortization of intangible assets (1) Assets by right of use of intangible assets Amortization of assets by right of use of intangible assets Goodwill Goodwill From subsidiaries Belonging to the financial sector General Warehouses Exchange Houses Surety Institutions Insurance Institutions Brokerage Houses Multiple Banking Institutions Investment Fund Operating Companies Investment Fund Share Distribution Companies Retirement Fund Administrators Multiple Purpose Financial Companies Popular Financial Companies Financial Technology Institutions Other financial entities Not belonging to the financial sector Sub-holding Companies Real Estate Companies Complementary or Auxiliary Service Companies From associates Belonging to the financial sector General Warehouses Exchange Houses Surety Institutions Insurance Institutions Brokerage Houses
Friday, September 5, 2025 OFFICIAL GAZETTE 264
Holding and Sub-holding Companies 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
Insurance Institutions
Brokerage Houses
Multiple Banking Institutions
Investment Fund Operating Companies
Investment Fund Share Distribution Companies
Retirement Fund Administrators
Multiple Purpose Financial Companies
Popular Financial Companies
Financial Technology Institutions
Other financial entities
Not belonging to the financial sector Real Estate Companies Complementary or Auxiliary Service Companies
Friday, September 5, 2025 OFFICIAL GAZETTE 265
Holding and Sub-holding Companies 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
Concept National currency and UDIS-indexed Foreign currency-indexed
Multiple Banking Institutions Investment Fund Operating Companies Investment Fund Share Distributing Companies Pension Fund Administrators Multiple-Object Financial Companies Popular Financial Companies Financial Technology Institutions Other financial entities Non-financial sector entities Real Estate Companies Complementary or auxiliary service companies Joint ventures Financial sector entities General Deposit Warehouses Exchange Houses Surety Institutions Insurance Institutions Brokerage Houses Multiple Banking Institutions Investment Fund Operating Companies Investment Fund Share Distributing Companies Pension Fund Administrators Multiple-Object Financial Companies Popular Financial Companies Financial Technology Institutions Other financial entities Non-financial sector entities Real Estate Companies Complementary or auxiliary service companies Commercial credit revaluation (1) From subsidiaries Financial sector entities General Deposit Warehouses Exchange Houses Surety Institutions Insurance Institutions Brokerage Houses Multiple Banking Institutions Investment Fund Operating Companies Investment Fund Share Distributing Companies Pension Fund Administrators Multiple-Object Financial Companies Popular Financial Companies Financial Technology Institutions Other financial entities Non-financial sector entities Real Estate Companies Complementary or auxiliary service companies
266 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS-indexed in pesos Figures in pesos
Concept National currency and UDIS-indexed Foreign currency-indexed Popular Financial Companies Financial Technology Institutions Other financial entities Non-financial sector entities Sub-holding Companies Real Estate Companies Complementary or auxiliary service companies From associates Financial sector entities General Deposit Warehouses Exchange Houses Surety Institutions Insurance Institutions Brokerage Houses Multiple Banking Institutions Investment Fund Operating Companies Investment Fund Share Distributing Companies Pension Fund Administrators Multiple-Object Financial Companies Popular Financial Companies Financial Technology Institutions Other financial entities Non-financial sector entities Real Estate Companies Complementary or auxiliary service companies Joint ventures Financial sector entities General Deposit Warehouses Exchange Houses Surety Institutions Insurance Institutions Brokerage Houses Multiple Banking Institutions Investment Fund Operating Companies Investment Fund Share Distributing Companies Pension Fund Administrators Multiple-Object Financial Companies Popular Financial Companies Financial Technology Institutions Other financial entities Non-financial sector entities Real Estate Companies Complementary or auxiliary service companies
Friday, September 5, 2025 OFFICIAL GAZETTE 267 Holding and Sub-holding Companies Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS-indexed in pesos Figures in pesos
Concept National currency and UDIS-indexed Foreign currency-indexed LIABILITY Bank loans and from other organisms Immediately payable Short-term Long-term Sold collateral Repurchase agreements Obligation of the reporting entity to return collateral to the reporting party Government debt Bank debt Other debt instruments Other sold collateral Lease liability Other accounts payable Creditors from liquidation of operations Foreign exchange sales and purchases Investments in financial instruments Repurchase agreements Creditors from cash collateral received Operations with financial instruments Other Contributions payable Value added tax Other taxes and duties payable Withheld income and social security contributions to be remitted Various creditors and other accounts payable Commissions payable on outstanding operations Guarantee deposits Creditors from asset acquisition Dividends payable Creditors for maintenance services Provisions for various obligations Fees and rents Promotion and advertising expenses Technology expenses Other provisions Other various creditors Related parties
268 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS-indexed in pesos Figures in pesos
Concept National currency and UDIS-indexed Foreign currency-indexed Liabilities related to groups of assets held for sale Liabilities related to discontinued operations Financial instruments qualifying as liability Subordinated obligations in circulation Mandatory conversion Nominal value and interest Transaction costs Premium or discount on placement Conversion at holder's decision Nominal value and interest Transaction costs Premium or discount on placement Conversion at issuer's decision Nominal value and interest Transaction costs Premium or discount on placement Non-convertible Nominal value and interest Transaction costs Premium or discount on placement Contributions for future capital increases pending formalization by its governing body Other Obligations associated with the removal of components of property, plant and equipment Income tax liability Income taxes incurred Income taxes (provision) Income taxes (adjustment for definitive tax) Deferred taxes Temporary differences Employee benefits liability Short-term direct 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 Workers' participation in profits incurred Deferred workers' participation in profits
Friday, September 5, 2025 OFFICIAL GAZETTE 269 Holding and Sub-holding Companies Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS-indexed in pesos Figures in pesos
Concept National currency and UDIS-indexed Foreign currency-indexed Deferred credits and advance collections Deferred credits Advance collections Advance collections for goods promised for sale or with retention of title Other advance collections ACCOUNTING EQUITY Contributed capital Social capital Unpaid social capital Increase due to updating of paid social capital (1) Contributions for future capital increases formalized by its governing body Increase due to updating of contributions for future capital increases formalized by its governing body (1) Premium on sale of shares Increase due to updating of premium on sale of shares (1) Financial instruments qualifying as equity Increase due to updating of financial instruments qualifying as equity (1) Earned capital Capital reserves Legal reserve Other reserves Increase due to updating of capital reserves (1) Accumulated results Results from prior periods Result from application Result from accounting changes and error corrections Increase due to updating of results from prior periods (1) Other comprehensive income Valuation of trading financial instruments Valuation Effect of deferred income taxes and PTU Estimation for non-recoverable deferred income taxes and PTU Increase due to updating of valuation of trading financial instruments (1) Valuation of financial instruments to collect and sell Valuation Effect of deferred income taxes and PTU Estimation for non-recoverable deferred income taxes and PTU Increase due to updating of valuation of financial instruments to collect and sell (1) Income and expenses related to assets held for disposal Result Effect of deferred income taxes and PTU Estimation for non-recoverable deferred income taxes and PTU
270 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS-indexed in pesos Figures in pesos
Concept National currency and UDIS-indexed Foreign currency-indexed Increase due to updating of income and expenses related to assets held for disposal (1) Remediation of defined employee benefits Actuarial results in obligations Valuation Effect of deferred income taxes and PTU Estimation for non-recoverable deferred income taxes and PTU Result in the return of plan assets Valuation Effect of deferred income taxes and PTU Estimation for non-recoverable deferred income taxes and PTU Increase due to updating of remediation of defined employee benefits (1) Accumulated effect from conversion Valuation Effect of deferred income taxes and PTU Estimation for non-recoverable deferred income taxes and PTU Increase due to updating of accumulated effect from conversion (1) Result from holding non-monetary assets Due to fixed asset valuation Due to other non-monetary assets Increase due to updating of result from holding non-monetary assets (1) Participation in OCI of other entities Valuation Effect of deferred income taxes and PTU Estimation for non-recoverable deferred income taxes and PTU Increase due to updating of participation in OCI of other entities (1) OFF-BALANCE SHEET ACCOUNTS Contingent assets and liabilities Responsibility agreements with subsidiaries With financial entities With service companies Other Shares delivered in custody or as guarantee Own shares deposited in custody at securities depository institutions Own shares delivered as guarantee Subsidiary shares deposited in custody at securities depository institutions Subsidiary shares delivered as guarantee With financial entities With service companies Collateral received by the entity Government debt Bank debt Other
Friday, September 5, 2025 OFFICIAL GAZETTE 271 Holding and Sub-holding Companies Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS-indexed in pesos Figures in pesos
Concept National currency and UDIS-indexed Foreign currency-indexed Collateral received and sold by the entity Government debt Bank debt Other Other registration accounts COMPREHENSIVE INCOME STATEMENT Result from participation in other entities Participation in the result of subsidiaries Financial sector entities Non-financial sector entities Participation in the result of associates Financial sector entities Non-financial sector entities Participation in the result of joint ventures Financial sector entities Non-financial sector entities Adjustments associated with other permanent investments Dividends from permanent investments Subsidiaries Associates Joint ventures Other permanent investments Valuation of available-for-sale permanent investments Impairment or effect from reversal of impairment of permanent investments Subsidiaries Associates Joint ventures Other permanent investments Goodwill Increase due to updating of result from participation in other entities (1) Interest income Interest on cash and cash equivalents Banks High-liquidity financial instruments Restricted cash and cash equivalents or given as guarantee Interest and yields from investments in financial instruments For trading financial instruments For financial instruments to collect and sell For financial instruments to collect principal and interest (bonds) Interest and yields from repurchase agreements Premiums from debt placement Financial instruments qualifying as liability
272 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS-indexed in pesos Figures in pesos
Concept National currency and UDIS-indexed Foreign currency-indexed Dividends from investments in financial instruments qualifying as equity financial instruments Gain from valuation Gain from valuation changes Valuation of indexed instruments Valuation of UDIS items Increase due to updating of interest income (1) Interest expense Interest on bank loans and from other organisms Interest, transaction costs, and discounts associated with financial instruments qualifying as liability Premiums paid for early redemption of financial instruments qualifying as liability Loss from valuation Loss from valuation changes Valuation of indexed instruments Valuation of UDIS items Interest on lease liabilities Financial effect of provisions Increase due to updating of interest expense (1) Commissions and fees paid Loans received Debt placement Other commissions and fees paid Increase due to updating of commissions and fees paid (1) Result from intermediation Result from fair value valuation of financial instruments Trading financial instruments Sold collateral Estimation of expected credit losses for investments in financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (bonds) Result from foreign exchange valuation Result from valuation of minted precious metals Result from sale of financial instruments Trading financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (bonds) Result from foreign exchange sales and purchases Result from minted precious metals sales and purchases Result from sale of received collateral Transaction costs For sale of trading financial instruments Increase due to updating of result from intermediation (1)
Friday, September 5, 2025 OFFICIAL GAZETTE 273 Holding and Sub-holding Companies Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS-indexed in pesos Figures in pesos
Concept National currency and UDIS-indexed Foreign currency-indexed Other operating income (expenses) Recoveries Taxes Other recoveries Impacts on expected credit loss estimation Losses Labor relations and job security Frauds Internal External Natural disasters and other events Business incidents and system failures Execution, delivery, and process management Other losses Donations Loss from impairment or effect from reversal of impairment of other long-term assets held for sale Interest payable on financing for asset acquisition Result on sale of property, plant and equipment Cancellation of other liability accounts Interest receivable from loans to officials and employees Other items of operating income (expenses) Increase due to updating of other operating income (expenses) (1) Administration and promotion expenses Short-term direct benefits Workers' participation in profits Workers' participation in profits incurred Other short-term direct benefits Net cost of the period derived from long-term employee benefits Long-term direct benefits Deferred workers' participation in profits Estimation for non-recoverable deferred PTU Post-employment benefits Pensions Seniority premium Other post-employment benefits Termination benefits Termination benefits for reasons other than restructuring Termination benefits due to restructuring Fees Rents Insurance and sureties
274 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS-indexed in pesos Figures in pesos
Concept National currency and UDIS-indexed Foreign currency-indexed Promotion and advertising expenses Taxes and other duties Non-deductible expenses Technology expenses Depreciations Of the period For right-of-use assets of property, plant and equipment Amortizations Of the period For right-of-use assets of intangible assets Loss from impairment or effect from reversal of impairment of real estate and other assets in use Technical assistance expenses Maintenance expenses Consumables and minor supplies Other administration and promotion expenses Increase due to updating of administration and promotion expenses (1) Result from net monetary position (1) Result from valuation Income taxes Income taxes incurred Deferred income taxes Temporary differences Tax losses Tax credits Estimation for non-recoverable income taxes Temporary differences Tax losses Tax credits Increase due to updating of income taxes (1) Discontinued operations Discontinued operations Increase due to updating of discontinued operations (1) Other comprehensive income Valuation of trading financial instruments Period effect Valuation Effect of deferred income taxes and PTU Estimation for non-recoverable deferred income taxes and PTU Increase due to updating of valuation of trading financial instruments (1)
Friday, September 5, 2025 OFFICIAL GAZETTE 275 Holding and Sub-holding Companies Series R01 Minimum Catalog Report A-0111 Minimum Catalog Includes figures in national currency, foreign currency, and UDIS-indexed in pesos Figures in pesos
Concept National currency and UDIS-indexed Foreign currency-indexed Valuation of financial instruments to collect and sell Period effect Valuation Effect of deferred income taxes and PTU Estimation for non-recoverable deferred income taxes and PTU Increase due to updating of valuation of financial instruments to collect and sell (1) Income and expenses related to assets held for disposal Period effect Result Effect of deferred income taxes and PTU Estimation for non-recoverable deferred income taxes and PTU Increase due to updating of income and expenses related to assets held for disposal (1) Remediation of defined employee benefits Period effect Valuation Effect of deferred income taxes and PTU Estimation for non-recoverable deferred income taxes and PTU Increase due to updating of remediation of defined employee benefits (1) Accumulated effect from conversion Period effect Valuation Effect of deferred income taxes and PTU Estimation for non-recoverable deferred income taxes and PTU Increase due to updating of accumulated effect from conversion (1) Result from holding non-monetary assets Period effect Valuation Effect of deferred income taxes and PTU Estimation for non-recoverable deferred income taxes and PTU Increase due to updating of result from holding non-monetary assets (1) Participation in OCI of other entities Period effect Valuation Effect of deferred income taxes and PTU Estimation for non-recoverable deferred income taxes and PTU Increase due to updating of participation in OCI of other entities (1) Holding and Sub-holding Companies
(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 and Sustainability Standards, A.C.
276 OFFICIAL GAZETTE Friday, September 5, 2025
SERIES R10 RECLASSIFICATIONS
This series consists of two (2) reports, whose frequency of preparation and submission must be monthly.
REPORTS
A-1011 Reclassifications in the statement of financial position
In this report, balances at the end of the period for the concepts of regulatory report A-0111 Minimum Catalog are requested, as well as the respective movements for presentation and compensations according to accounting criteria carried out for the purpose of presenting the items in the statement of financial position of the Holding Company of the Financial Group on an unconsolidated basis.
A-1012 Reclassifications in the statement of comprehensive income
In this report, balances at the end of the period for the concepts of regulatory report A-0111 Minimum Catalog are requested, as well as the respective movements for presentation and compensations according to accounting criteria carried out for the purpose of presenting the items in the statement of comprehensive income of the Holding Company of the Financial Group on an unconsolidated basis.
For the completion of reports A-1011 and A-1012, the following aspects must be taken into consideration:
Data referring to balances and amounts must be presented in national currency, foreign currency, and UDIS valued in pesos and foreign currency valued in pesos using the exchange rate indicated in the current accounting criteria. These amounts and balances must be presented in pesos, with two decimal places, without commas. For example: $20,585.70 would be 20585.70.
CAPTURE FORMAT
Holding Companies of Financial Groups will carry out the submission of the information related to reports A-1011 Reclassifications in the statement of financial position and A-1012 Reclassifications in the statement of comprehensive income, described above, by using the following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER PERIOD COMPANY KEY REPORT SECTION FINANCIAL INFORMATION CONCEPT BALANCE TYPE MOVEMENT TYPE DATA
Holding Companies of Financial Groups will report the information indicated in this series, which must comply with the validations and quality standards indicated by the National Banking and Securities Commission (Commission), adjusting to the characteristics and specifications for filling out and submitting information presented in the support guides, which are published and updated in the Interinstitutional Information Transfer System (SITI) or in that which, in its case, the Commission makes known. Once the validations and quality standards are met, the SITI will generate an electronic receipt.
The information must be sent only once and will be received assuming it meets all characteristics and specifications, for which reason it cannot be modified and must present consistency with the various reports in which the same information is included with a different level of integration; therefore, if it does not meet the required quality and characteristics or has been presented incompletely, the obligation of its presentation will be considered unfulfilled, and consequently, the corresponding sanctions will be imposed in accordance with the applicable legal provisions.
Friday, September 5, 2025 OFFICIAL GAZETTE 277 Holding Companies and Sub-holding Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 |
|---|---|---|---|
| Statement of financial position of the Holding Company | (i) | (ii) | (A) |
| Debit | Credit | Debit | Credit |
| National currency and UDIS valued | |||
| Foreign currency valued | |||
| Total (B)* = (A) + (i) +(ii) |
ASSETS Cash and cash equivalents Cash Banks Immediate collection documents Currency purchases Minted precious metals High liquidity financial instruments Restricted or pledged cash and cash equivalents Others Investments in financial instruments Negotiable financial instruments Negotiable financial instruments without restriction Government debt In position To be delivered Bank debt In position To be delivered Other debt titles In position To be delivered Equity financial instruments In position To be delivered
278 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 |
|---|---|---|---|
| Statement of financial position of the Holding Company | (i) | (ii) | (A) |
| Debit | Credit | Debit | Credit |
| National currency and UDIS valued | |||
| Foreign currency valued | |||
| Total (B)* = (A) + (i) +(ii) |
Restricted or pledged negotiable financial instruments Government debt In position To be received Bank debt In position To be received Other debt titles In position To be received Equity financial instruments In position To be received Financial instruments to collect principal and interest Financial instruments to collect principal and interest without restriction Government debt In position To be delivered Bank debt In position To be delivered Other debt titles In position To be delivered
Friday, September 5, 2025 OFFICIAL GAZETTE 279 Holding Companies and Sub-holding Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 |
|---|---|---|---|
| Statement of financial position of the Holding Company | (i) | (ii) | (A) |
| Debit | Credit | Debit | Credit |
| National currency and UDIS valued | |||
| Foreign currency valued | |||
| Total (B)* = (A) + (i) +(ii) |
Restricted or pledged financial instruments to collect principal and interest Government debt In position To be received Bank debt In position To be received Other debt titles In position To be received Financial instruments to collect principal and interest (values) (net) Financial instruments to collect principal and interest (values) Financial instruments to collect principal and interest without restriction Government debt In position To be delivered Bank debt In position To be delivered
280 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 |
|---|---|---|---|
| Statement of financial position of the Holding Company | (i) | (ii) | (A) |
| Debit | Credit | Debit | Credit |
| National currency and UDIS valued | |||
| Foreign currency valued | |||
| Total (B)* = (A) + (i) +(ii) |
Other debt titles In position To be delivered Restricted or pledged financial instruments to collect principal and interest Government debt In position To be received Bank debt In position To be received Other debt titles In position To be received Expected credit loss estimate for investments in financial instruments to collect principal and interest (values) Financial instruments to collect principal and interest without restriction Government debt In position To be delivered Bank debt In position To be delivered
Friday, September 5, 2025 OFFICIAL GAZETTE 281 Holding Companies and Sub-holding Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 |
|---|---|---|---|
| Statement of financial position of the Holding Company | (i) | (ii) | (A) |
| Debit | Credit | Debit | Credit |
| National currency and UDIS valued | |||
| Foreign currency valued | |||
| Total (B)* = (A) + (i) +(ii) |
Other debt titles In position To be delivered Restricted or pledged financial instruments to collect principal and interest Government debt In position To be received Bank debt In position To be received Other debt titles In position To be received Repo debtors Accounts receivable Debtors from settlement of operations Currency sales and purchases Investments in financial instruments Repos By issuance of titles Debtors from collateral granted in cash
282 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 |
|---|---|---|---|
| Statement of financial position of the Holding Company | (i) | (ii) | (A) |
| Debit | Credit | Debit | Credit |
| National currency and UDIS valued | |||
| Foreign currency valued | |||
| Total (B)* = (A) + (i) +(ii) |
Other debtors Loans and other debts from personnel Overdue debts Other debtors Related parties Taxes to recover Dividends to receive from equity financial instruments Conditional accounts receivable Other accounts receivable Expected credit loss estimate Other debtors Receivable rights Related parties Conditional accounts receivable Other accounts receivable Accounts receivable (net) Long-term assets held for sale or for distribution to owners Subsidiaries Belonging to the financial sector General Warehouses Currency Exchanges Surety Institutions Insurance Institutions
Friday, September 5, 2025 OFFICIAL GAZETTE 283 Holding Companies and Sub-holding Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 |
|---|---|---|---|
| Statement of financial position of the Holding Company | (i) | (ii) | (A) |
| Debit | Credit | Debit | Credit |
| National currency and UDIS valued | |||
| Foreign currency valued | |||
| Total (B)* = (A) + (i) +(ii) |
Brokerage Houses Multiple Banking Institutions Fund Operating Companies Fund Share Distributing Companies Retirement Fund Administrators Multiple-Object Financial Companies Popular Financial Institutions Financial Technology Institutions Other financial entities Not belonging to the financial sector Sub-holding Companies Real Estate Companies Complementary or Auxiliary Service Companies Associates Belonging to the financial sector General Warehouses Currency Exchanges Surety Institutions Insurance Institutions Brokerage Houses Multiple Banking Institutions
284 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 |
|---|---|---|---|
| Statement of financial position of the Holding Company | (i) | (ii) | (A) |
| Debit | Credit | Debit | Credit |
| National currency and UDIS valued | |||
| Foreign currency valued | |||
| Total (B)* = (A) + (i) +(ii) |
Fund Operating Companies Fund Share Distributing Companies Retirement Fund Administrators Multiple-Object Financial Companies Popular Financial Institutions Financial Technology Institutions Other financial entities Not belonging to the financial sector Real Estate Companies Complementary or Auxiliary Service Companies Joint Ventures Belonging to the financial sector General Warehouses Currency Exchanges Surety Institutions Insurance Institutions Brokerage Houses Multiple Banking Institutions Fund Operating Companies
Friday, September 5, 2025 OFFICIAL GAZETTE 285 Holding Companies and Sub-holding Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 |
|---|---|---|---|
| Statement of financial position of the Holding Company | (i) | (ii) | (A) |
| Debit | Credit | Debit | Credit |
| National currency and UDIS valued | |||
| Foreign currency valued | |||
| Total (B)* = (A) + (i) +(ii) |
Fund Share Distributing Companies Retirement Fund Administrators Multiple-Object Financial Companies Popular Financial Institutions Financial Technology Institutions Other financial entities Not belonging to the financial sector Real Estate Companies Complementary or Auxiliary Service Companies Other permanent investments Belonging to the financial sector Not belonging to the financial sector Others Belonging to the financial sector Not belonging to the financial sector Assets related to discontinued operations Prepayments and other assets Deferred charges Insurance to amortize Other deferred charges
286 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 |
|---|---|---|---|
| Statement of financial position of the Holding Company | (i) | (ii) | (A) |
| Debit | Credit | Debit | Credit |
| National currency and UDIS valued | |||
| Foreign currency valued | |||
| Total (B)* = (A) + (i) +(ii) |
Prepayments Interest paid in advance Commissions paid in advance Advances or provisional tax payments Prepaid rents Other prepayments Guarantee deposits Employee benefits assets Plan assets to cover employee benefits Direct long-term benefits Post-employment benefits Pensions Seniority bonus Other post-employment benefits Deferred employee participation in profits (in favor) Estimate for non-recoverable deferred PTU Other short and long-term assets Properties, furniture, and equipment Properties, furniture, and equipment Land Buildings Buildings under construction
Friday, September 5, 2025 OFFICIAL GAZETTE 287 Holding Companies and Sub-holding Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 |
|---|---|---|---|
| Statement of financial position of the Holding Company | (i) | (ii) | (A) |
| Debit | Credit | Debit | Credit |
| National currency and UDIS valued | |||
| Foreign currency valued | |||
| Total (B)* = (A) + (i) +(ii) |
Transport equipment Computer equipment Furniture Adaptations and improvements Other properties, furniture, and equipment Revaluation of properties, furniture, and equipment (1) Land Buildings Buildings under construction Transport equipment Computer equipment Furniture Adaptations and improvements Other revaluations of properties, furniture, and equipment Accumulated depreciation of properties, furniture, and equipment Accumulated depreciation of properties, furniture, and equipment Buildings Transport equipment Computer equipment Furniture Adaptations and improvements Other accumulated depreciations of properties, furniture, and equipment
288 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 |
|---|---|---|---|
| Statement of financial position of the Holding Company | (i) | (ii) | (A) |
| Debit | Credit | Debit | Credit |
| National currency and UDIS valued | |||
| Foreign currency valued | |||
| Total (B)* = (A) + (i) +(ii) |
Revaluation of accumulated depreciation of properties, furniture, and equipment (1) Buildings Transport equipment Computer equipment Furniture Adaptations and improvements Other revaluations of accumulated depreciation of properties, furniture, and equipment Properties, furniture, and equipment (net) Right-of-use assets for properties, furniture, and equipment Land Buildings Transport equipment Computer equipment Furniture Other properties, furniture, and equipment Depreciation of right-of-use assets for properties, furniture, and equipment Land Buildings Transport equipment Computer equipment Furniture Other properties, furniture, and equipment
Friday, September 5, 2025 OFFICIAL GAZETTE 289 Holding Companies and Sub-holding Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 |
|---|---|---|---|
| Statement of financial position of the Holding Company | (i) | (ii) | (A) |
| Debit | Credit | Debit | Credit |
| National currency and UDIS valued | |||
| Foreign currency valued | |||
| Total (B)* = (A) + (i) +(ii) |
Right-of-use assets for properties, furniture, and equipment (net) Permanent investments Subsidiaries Belonging to the financial sector General Warehouses Currency Exchanges Surety Institutions Insurance Institutions Brokerage Houses Multiple Banking Institutions Fund Operating Companies Fund Share Distributing Companies Retirement Fund Administrators Multiple-Object Financial Companies Popular Financial Institutions Financial Technology Institutions Other financial entities Not belonging to the financial sector Sub-holding Companies Real Estate Companies Complementary or Auxiliary Service Companies
290 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 |
|---|---|---|---|
| Statement of financial position of the Holding Company | (i) | (ii) | (A) |
| Debit | Credit | Debit | Credit |
| National currency and UDIS valued | |||
| Foreign currency valued | |||
| Total (B)* = (A) + (i) +(ii) |
Associates Belonging to the financial sector General Warehouses Currency Exchanges Surety Institutions Insurance Institutions Brokerage Houses Multiple Banking Institutions Fund Operating Companies Fund Share Distributing Companies Retirement Fund Administrators Multiple-Object Financial Companies Popular Financial Institutions Financial Technology Institutions Other financial entities Not belonging to the financial sector Real Estate Companies Complementary or Auxiliary Service Companies Joint Ventures Belonging to the financial sector General Warehouses
Friday, September 5, 2025 OFFICIAL GAZETTE 291 Holding Companies and Sub-holding Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 |
|---|---|---|---|
| Statement of financial position of the Holding Company | (i) | (ii) | (A) |
| Debit | Credit | Debit | Credit |
| National currency and UDIS valued | |||
| Foreign currency valued | |||
| Total (B)* = (A) + (i) +(ii) |
Currency Exchanges Surety Institutions Insurance Institutions Brokerage Houses Multiple Banking Institutions Fund Operating Companies Fund Share Distributing Companies Retirement Fund Administrators Multiple-Object Financial Companies Popular Financial Institutions Financial Technology Institutions Other financial entities Not belonging to the financial sector Real Estate Companies Complementary or Auxiliary Service Companies Other permanent investments Belonging to the financial sector General Warehouses Currency Exchanges Surety Institutions Insurance Institutions
292 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 |
|---|---|---|---|
| Statement of financial position of the Holding Company | (i) | (ii) | (A) |
| Debit | Credit | Debit | Credit |
| National currency and UDIS valued | |||
| Foreign currency valued | |||
| Total (B)* = (A) + (i) +(ii) |
Brokerage Houses Multiple Banking Institutions Fund Operating Companies Fund Share Distributing Companies Retirement Fund Administrators Multiple-Object Financial Companies Popular Financial Institutions Financial Technology Institutions Other financial entities Not belonging to the financial sector Real Estate Companies Complementary or Auxiliary Service Companies Deferred income tax assets Income taxes deferred (in favor) Temporary differences Tax losses Tax credits Estimate for non-recoverable deferred income taxes Temporary differences Tax losses Tax credits
Friday, September 5, 2025 OFFICIAL GAZETTE 293 Holding and Sub-control Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 Statement of financial position of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A) + (i) +(ii) Intangible assets Intangible assets Revaluation of intangible assets (1) Accumulated amortization of intangible assets Accumulated amortization of intangible assets Revaluation of accumulated amortization of intangible assets (1) Intangible assets (net) Assets for use rights of intangible assets Amortization of assets for use rights of intangible assets Assets for use rights of intangible assets (net) Goodwill Goodwill From subsidiaries Belonging to the financial sector General Warehouses Exchange Houses Guarantee Institutions Insurance Companies Brokerage Houses Multiple Banking Institutions
294 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-control Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 Statement of financial position of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A) + (i) +(ii) Investment Fund Operating Companies Investment Distributor Companies of Fund Shares Retirement Fund Administrators Multiple Purpose Financial Companies Popular Financial Companies Financial Technology Institutions Other financial entities Not belonging to the financial sector Sub-control Companies Real Estate Companies Complementary or auxiliary service companies From associates Belonging to the financial sector General Warehouses Exchange Houses Guarantee Institutions Insurance Companies Brokerage Houses Multiple Banking Institutions Investment Fund Operating Companies
Friday, September 5, 2025 OFFICIAL GAZETTE 295 Holding and Sub-control Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 Statement of financial position of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A) + (i) +(ii) Investment Distributor Companies of Fund Shares Retirement Fund Administrators Multiple Purpose Financial Companies Popular Financial Companies Financial Technology Institutions Other financial entities Not belonging to the financial sector Real Estate Companies Complementary or auxiliary service companies From joint ventures Belonging to the financial sector General Warehouses Exchange Houses Guarantee Institutions Insurance Companies Brokerage Houses Multiple Banking Institutions Investment Fund Operating Companies Investment Distributor Companies of Fund Shares
296 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-control Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 Statement of financial position of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A) + (i) +(ii) Retirement Fund Administrators Multiple Purpose Financial Companies Popular Financial Companies Financial Technology Institutions Other financial entities Not belonging to the financial sector Real Estate Companies Complementary or auxiliary service companies Revaluation of goodwill (1) From subsidiaries Belonging to the financial sector General Warehouses Exchange Houses Guarantee Institutions Insurance Companies Brokerage Houses Multiple Banking Institutions Investment Fund Operating Companies Investment Distributor Companies of Fund Shares Retirement Fund Administrators
Friday, September 5, 2025 OFFICIAL GAZETTE 297 Holding and Sub-control Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 Statement of financial position of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A) + (i) +(ii) Multiple Purpose Financial Companies Popular Financial Companies Financial Technology Institutions Other financial entities Not belonging to the financial sector Sub-control Companies Real Estate Companies Complementary or auxiliary service companies From associates Belonging to the financial sector General Warehouses Exchange Houses Guarantee Institutions Insurance Companies Brokerage Houses Multiple Banking Institutions Investment Fund Operating Companies Investment Distributor Companies of Fund Shares Retirement Fund Administrators Multiple Purpose Financial Companies
298 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-control Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 Statement of financial position of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A) + (i) +(ii) Popular Financial Companies Financial Technology Institutions Other financial entities Not belonging to the financial sector Real Estate Companies Complementary or auxiliary service companies From joint ventures Belonging to the financial sector General Warehouses Exchange Houses Guarantee Institutions Insurance Companies Brokerage Houses Multiple Banking Institutions Investment Fund Operating Companies Investment Distributor Companies of Fund Shares Retirement Fund Administrators Multiple Purpose Financial Companies Popular Financial Companies Financial Technology Institutions Other financial entities
Friday, September 5, 2025 OFFICIAL GAZETTE 299 Holding and Sub-control Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 Statement of financial position of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A) + (i) +(ii) Not belonging to the financial sector Real Estate Companies Complementary or auxiliary service companies LIABILITIES Bank loans and from other organizations Immediately payable Short-term Long-term Sold collateral Repos Obligation of the reporting entity to return collateral to the reporting party Government debt Bank debt Other debt securities Other sold collateral Lease liability Other accounts payable Creditors for liquidation of operations Foreign exchange sales Financial instrument investments Repos
300 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-control Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 Statement of financial position of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A) + (i) +(ii) Creditors for collateral received in cash Operations with financial instruments Others Contributions payable Value added tax Other taxes and duties payable Taxes and social security contributions withheld for payment Other creditors and other accounts payable Commissions payable on outstanding operations Security deposits Creditors for acquisition of assets Dividends payable Creditors for maintenance service Provisions for various obligations Fees and rents Promotion and advertising expenses Technology expenses Other provisions Other diverse creditors Related parties
Friday, September 5, 2025 OFFICIAL GAZETTE 301 Holding and Sub-control Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 Statement of financial position of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A) + (i) +(ii) Liabilities related to groups of assets held for sale Liabilities related to discontinued operations Financial instruments qualifying as liabilities Subordinated obligations in circulation Mandatory conversion Nominal value and interest Transaction costs Premium or discount on placement Conversion by decision of the holder Nominal value and interest Transaction costs Premium or discount on placement Conversion by decision of the issuing entity Nominal value and interest Transaction costs Premium or discount on placement Non-convertible Nominal value and interest Transaction costs Premium or discount on placement
302 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-control Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 Statement of financial position of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A) + (i) +(ii) Contributions for future capital increases pending formalization by its governing body Others Obligations associated with the removal of components of properties, furniture and equipment Tax liability on income Taxes incurred Income taxes (provision) Income taxes (adjustment for definitive tax) Deferred taxes Temporary differences Liability for employee benefits Short-term direct 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
Friday, September 5, 2025 OFFICIAL GAZETTE 303 Holding and Sub-control Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 Statement of financial position of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A) + (i) +(ii) Workers' participation in profits incurred Deferred workers' participation in profits Deferred credits and advance collections Deferred credits Advance collections Advance collections on goods promised for sale or with reservation of ownership Other advance collections EQUITY Contributed capital Share capital Unpaid share capital Increase due to update of paid share capital (1) Contributions for future capital increases formalized by its governing body Increase due to update of contributions for future capital increases formalized by its governing body (1) Share premium Increase due to update of share premium (1) Financial instruments qualifying as capital Increase due to update of financial instruments qualifying as capital (1)
304 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-control Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 Statement of financial position of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A) + (i) +(ii) Earned capital Capital reserves Legal reserve Other reserves Increase due to update of capital reserves (1) Accumulated results Results of prior periods Result from applying Result from accounting changes and error corrections Increase due to update of results of prior periods (1) Net income Other comprehensive income Valuation of negotiable financial instruments Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU
Friday, September 5, 2025 OFFICIAL GAZETTE 305 Holding and Sub-control Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 Statement of financial position of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A) + (i) +(ii) Valuation of financial instruments to collect and sell Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase due to update of valuation of financial instruments to collect and sell (1) Income and expenses related to assets held for disposal Result Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase due to update of income and expenses related to assets held for disposal (1) Remedy of defined benefits to employees Actuarial results in obligations Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Result in the return of plan assets Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU
306 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-control Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 Statement of financial position of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A) + (i) +(ii) Increase due to update of remedy of defined benefits to employees (1) Accumulated effect from conversion Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase due to update of accumulated effect from conversion (1) Result from holding non-monetary assets By valuation of fixed assets By other non-monetary assets Increase due to update of result from holding non-monetary assets (1) Participation in OCI of other entities Valuation Effect of income taxes and deferred PTU Estimation for non-recoverable income taxes and deferred PTU Increase due to update of participation in OCI of other entities (1) OFF-BALANCE SHEET ITEMS Contingent assets and liabilities Agreements on responsibilities with subsidiaries With financial entities
Friday, September 5, 2025 OFFICIAL GAZETTE 307 Holding and Sub-control Companies Series R10 Reclassifications Report A-1011 Reclassifications in the statement of financial position 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 Statement of financial position of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A) + (i) +(ii) With service companies Others Shares delivered in custody or as guarantee Own shares deposited in custody in institutions for the deposit of securities Own shares delivered as guarantee Subsidiary shares deposited in custody in institutions for the deposit of securities Subsidiary shares delivered as guarantee With financial entities With service companies Collateral received by the entity Government debt Bank debt Others Collateral received and sold by the entity Government debt Bank debt Others Other registration accounts Holding and Sub-control Companies (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 for Financial Information and Sustainability Standards, A.C. * The sum of the movements and compensations must respect the nature of the account.
308 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-control Companies Series R10 Reclassifications Report A-1012 Reclassifications in the statement of comprehensive income 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 Statement of comprehensive income of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii) Result from participation in other entities Participation in the result of subsidiaries Belonging to the financial sector Not belonging to the financial sector Participation in the result of associates Belonging to the financial sector Not belonging to the financial sector Participation in the result of joint ventures Belonging to the financial sector Not belonging to the financial sector Adjustments associated with other permanent investments Dividends from permanent investments Subsidiaries Associates Joint ventures Other permanent investments Valuation of permanent investments available for sale Impairment or effect from reversal of impairment of permanent investments Subsidiaries Associates Joint ventures Other permanent investments Goodwill Increase due to update of result from participation in other entities (1) Interest income Interest on cash and cash equivalents Banks Highly liquid financial instruments Restricted cash and cash equivalents or given as guarantee
Friday, September 5, 2025 OFFICIAL GAZETTE 309 Holding and Sub-holding Companies Series R10 Reclassifications Report A-1012 Reclassifications in the comprehensive income statement 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 Comprehensive income statement of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii) Interest and yields in favor from investments in financial instruments For negotiable financial instruments For financial instruments to collect and sell For financial instruments to collect principal and interest (values) Interest and yields in favor in repo operations Premiums for debt issuance Financial instruments that qualify as liability Dividends from investments in financial instruments that qualify as equity financial instruments Gain on revaluation Gain on changes in revaluation Revaluation of indexed instruments Revaluation of UDIS items Increase by updating interest income (1) Interest expenses Interest on bank loans and from other organizations Interest, transaction costs, and discounts associated with financial instruments that qualify as liability Premiums paid for early redemption of financial instruments that qualify as liability Loss on revaluation Loss on changes in revaluation Revaluation of indexed instruments Revaluation of UDIS items Interest on lease liabilities Financial effect of provisions Increase by updating interest expenses (1) Commissions and fees paid Loans received Debt issuance
310 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R10 Reclassifications Report A-1012 Reclassifications in the comprehensive income statement 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 Comprehensive income statement of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii) Other commissions and fees paid Increase by updating commissions and fees paid (1) Intermediation result Valuation result of financial instruments at fair value Negotiable financial instruments Sold collateral Estimated expected credit losses for investments in financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (values) Valuation result of foreign exchange Valuation result of minted precious metals Result from sale/purchase of financial instruments Negotiable financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (values) Result from sale/purchase of foreign exchange Result from sale/purchase of minted precious metals Result from sale of received collateral Transaction costs For sale/purchase of negotiable financial instruments Increase by updating intermediation result (1) Other operating income (expenses) Recoveries Taxes Other recoveries Impacts on estimated expected credit losses Losses Labor relations and job security Fraud Internal External
Friday, September 5, 2025 OFFICIAL GAZETTE 311 Holding and Sub-holding Companies Series R10 Reclassifications Report A-1012 Reclassifications in the comprehensive income statement 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 Comprehensive income statement of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii) Natural disasters and other events Business incidents and system failures Execution, delivery, and process management Other losses Donations Loss on impairment or effect of reversal of impairment of other long-term assets held for sale Interest payable on financing for asset acquisition Result from sale of properties, furniture, and equipment Cancellation of other liability accounts Interest in favor from loans to officials and employees Other items of operating income (expenses) Increase by updating other operating income (expenses) (1) Administration and promotion expenses Short-term direct benefits Worker participation in profits Worker participation in profits incurred Other short-term direct benefits Net cost of the period derived from long-term employee benefits Long-term direct benefits Deferred worker participation in profit Estimated non-recoverable deferred PTU Post-employment benefits Pensions Seniority premium Other post-employment benefits Termination benefits Termination benefits for reasons other than restructuring Termination benefits due to restructuring
312 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R10 Reclassifications Report A-1012 Reclassifications in the comprehensive income statement 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 Comprehensive income statement of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii) Fees Rents Insurance and bonds Promotion and advertising expenses Taxes and various rights Non-deductible expenses Technology expenses Depreciations Of the period For assets by rights to use of properties, furniture, and equipment Amortizations Of the period For assets by rights to use of intangible assets Loss on impairment or effect of reversal of impairment of real estate and other assets in use Technical assistance expenses Maintenance expenses Consumables and minor supplies Other administration and promotion expenses Increase by updating administration and promotion expenses (1) Result from net monetary position (1) Result from revaluation INCOME BEFORE INCOME TAX Income tax Income tax incurred Deferred income tax Temporary differences Tax losses Tax credits
Friday, September 5, 2025 OFFICIAL GAZETTE 313 Holding and Sub-holding Companies Series R10 Reclassifications Report A-1012 Reclassifications in the comprehensive income statement 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 Comprehensive income statement of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii) Estimated non-recoverable income tax Temporary differences Tax losses Tax credits Increase by updating income tax (1) RESULT FROM CONTINUING OPERATIONS Discontinued operations Discontinued operations Increase by updating discontinued operations (1) NET RESULT Other comprehensive income Valuation of negotiable financial instruments Period effect Valuation Effect of income tax and deferred PTU Estimated non-recoverable income tax and deferred PTU Increase by updating valuation of negotiable financial instruments (1) Valuation of financial instruments to collect and sell Period effect Valuation Effect of income tax and deferred PTU Estimated non-recoverable income tax and deferred PTU Increase by updating valuation of financial instruments to collect and sell (1) Income and expenses related to assets held for disposal Period effect Result Effect of income tax and deferred PTU Estimated non-recoverable income tax and deferred PTU Increase by updating income and expenses related to assets held for disposal (1)
314 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R10 Reclassifications Report A-1012 Reclassifications in the comprehensive income statement 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 Comprehensive income statement of the Holding Company (i) (ii) (A) Debit Credit Debit Credit National currency and UDIS valued Foreign currency valued Total (B)* = (A)+(i)+(ii) Remeasurement of defined employee benefits Period effect Valuation Effect of income tax and deferred PTU Estimated non-recoverable income tax and deferred PTU Increase by updating remeasurement of defined employee benefits (1) Cumulative effect from conversion Period effect Valuation Effect of income tax and deferred PTU Estimated non-recoverable income tax and deferred PTU Increase by updating cumulative effect from conversion (1) Result from holding non-monetary assets Period effect Valuation Effect of income tax and deferred PTU Estimated non-recoverable income tax and deferred PTU Increase by updating result from holding non-monetary assets (1) Participation in OCI of other entities Period effect Valuation Effect of income tax and deferred PTU Estimated non-recoverable income tax and deferred PTU Increase by updating participation in OCI of other entities (1) COMPREHENSIVE RESULT Holding and Sub-holding Companies (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 for Financial Information and Sustainability Standards, A.C. * The sum of movements and compensations must respect the nature of the account.
Friday, September 5, 2025 OFFICIAL GAZETTE 315 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 financial position statement of the Holding Company with its subsidiaries In this report, balances at the end of the period for the concepts of regulatory report A-1011 Reclassifications in the financial position statement are requested, as well as the financial position statement of its subsidiaries and the sum of the financial position statements of all subsidiaries. The sum of the financial position statement of the Holding Company consolidated with its subsidiaries prior to eliminations is presented. The eliminations that must be made to consolidate the information of the Holding Company and its subsidiaries are included, and finally, the consolidated financial position statement of the Financial Group. A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries In this report, balances at the end of the period for the concepts of regulatory report A-1012 Reclassifications in the comprehensive income statement are requested, as well as the comprehensive income statement of its subsidiaries and the sum of the comprehensive income statements of all subsidiaries. The sum of the comprehensive income statement of the Holding Company consolidated with its subsidiaries prior to eliminations is presented. The eliminations that must be made to consolidate the information of the Holding Company and its subsidiaries are included, and finally, the consolidated comprehensive income statement of the Financial Group. To fill out reports A-1219 and A-1220, the following aspects must be considered: Data referring to balances and amounts must be presented in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos and foreign currency valued in pesos using the exchange rate indicated in the current accounting criteria. These amounts and balances must be presented in pesos, with two decimal places, and without commas. For example: $20,585.70 would be 20585.70. CAPTURE FORMAT Holding Companies of Financial Groups will carry out the sending of information related to reports A-1219 Consolidation of the financial position statement of the Holding Company with its subsidiaries and A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries, described above, by using the following capture format: INFORMATION REQUESTED SECTION REPORT IDENTIFIER PERIOD COMPANY KEY NUMBER OF SUBSIDIARIES SUBSIDIARY KEY REPORT SECTION FINANCIAL INFORMATION CONCEPT BALANCE TYPE MOVEMENT TYPE DATA Holding Companies of Financial Groups will report the information indicated in this series, which must comply with the validations and quality standards indicated by the National Banking and Securities Commission (Commission), adjusted to the characteristics and specifications for filling out and sending information presented in the support guides, which are published and updated in the Interinstitutional Information Transfer System (SITI) or in that which the Commission makes known, if applicable. Once the validations and quality standards are met, the SITI will generate an electronic receipt acknowledgment. The information must be sent only once and will be received assuming it meets all characteristics and specifications, for which it cannot be modified and must be consistent with the various reports in which the same information is included at a different level of integration; therefore, if it does not meet the required quality and characteristics or has been presented incompletely, the obligation of its presentation will be considered unfulfilled, and consequently, the corresponding sanctions will be imposed in accordance with the applicable legal provisions.
316 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos Figures in pesos Concept Financial position statement of the Holding Company Financial position statement of the subsidiary Financial position statement of the subsidiary Financial position statement of the subsidiary Sum of the financial position statements of its subsidiaries Sum of the financial position statement of the Holding Company and its subsidiaries Eliminations Consolidated financial position statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E ASSET Cash and cash equivalents Cash Banks Deposits at Bank of Mexico Deposits at other financial entities Foreign exchange to be delivered Documents for immediate collection Minted precious metals High-liquidity financial instruments Restricted or pledged cash and cash equivalents Bank of Mexico Interbank loans (Call Money) Foreign exchange to be received Cash administered in trust Other Other Margin accounts (derivative financial instruments) Cash Investments in financial instruments Other assets Investments in financial instruments Negotiable financial instruments Negotiable financial instruments without restriction Government debt In position To deliver
Friday, September 5, 2025 OFFICIAL GAZETTE 317 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos Figures in pesos Concept Financial position statement of the Holding Company Financial position statement of the subsidiary Financial position statement of the subsidiary Financial position statement of the subsidiary Sum of the financial position statements of its subsidiaries Sum of the financial position statement of the Holding Company and its subsidiaries Eliminations Consolidated financial position statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Bank debt In position To deliver Other debt titles In position To deliver Equity financial instruments In position To deliver Negotiable financial instruments restricted or pledged in repo operations Government debt Bank debt Other debt titles Negotiable financial instruments restricted or pledged in securities lending operations Government debt Bank debt Other debt titles Equity financial instruments Negotiable financial instruments restricted or pledged (others) Government debt In position To receive Bank debt In position To receive Other debt titles In position To receive
318 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos Figures in pesos Concept Financial position statement of the Holding Company Financial position statement of the subsidiary Financial position statement of the subsidiary Financial position statement of the subsidiary Sum of the financial position statements of its subsidiaries Sum of the financial position statement of the Holding Company and its subsidiaries Eliminations Consolidated financial position statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Equity financial instruments In position To receive Financial instruments to collect and sell Financial instruments to collect and sell without restriction Government debt In position To deliver Bank debt In position To deliver Other debt titles In position To deliver Financial instruments to collect and sell restricted or pledged in repo operations Government debt Bank debt Other debt titles Financial instruments to collect and sell restricted or pledged in securities lending operations Government debt Bank debt Other debt titles Financial instruments to collect and sell restricted or pledged (others) Government debt In position To receive
Friday, September 5, 2025 OFFICIAL GAZETTE 319 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos Figures in pesos Concept Financial position statement of the Holding Company Financial position statement of the subsidiary Financial position statement of the subsidiary Financial position statement of the subsidiary Sum of the financial position statements of its subsidiaries Sum of the financial position statement of the Holding Company and its subsidiaries Eliminations Consolidated financial position statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Bank debt In position To receive Other debt titles In position To receive Financial instruments to collect principal and interest (values)(net) Financial instruments to collect principal and interest Financial instruments to collect principal and interest without restriction Government debt In position To deliver Bank debt In position To deliver Other debt titles In position To deliver Financial instruments to collect principal and interest restricted or pledged in repo operations Government debt Bank debt Other debt titles
320 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA, and UDIS valued in pesos Figures in pesos Concept Financial position statement of the Holding Company Financial position statement of the subsidiary Financial position statement of the subsidiary Financial position statement of the subsidiary Sum of the financial position statements of its subsidiaries Sum of the financial position statement of the Holding Company and its subsidiaries Eliminations Consolidated financial position statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Financial instruments to collect principal and interest restricted or pledged in securities lending operations Government debt Bank debt Other debt titles Financial instruments to collect principal and interest restricted or pledged (others) Government debt In position To receive Bank debt In position To receive Other debt titles In position To receive Estimated expected credit losses for investments in financial instruments to collect principal and interest (values) Financial instruments to collect principal and interest without restriction Government debt In position To deliver Bank debt In position To deliver Other debt titles In position To deliver
Friday, September 5, 2025 OFFICIAL GAZETTE 321 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Financial instruments to collect principal and interest restricted or pledged in repo operations Government debt Bank debt Other debt titles Financial instruments to collect principal and interest restricted or pledged in securities lending operations Government debt Bank debt Other debt titles Financial instruments to collect principal and interest restricted or pledged (others) Government debt In position To receive Bank debt In position To receive Other debt titles In position To receive Repo debtors Securities lending loans Derivative financial instruments For trading Futures to receive
322 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Forward contracts to receive Valuation Credit risk adjustment Options Valuation Credit risk adjustment Swaps Valuation Credit risk adjustment Credit derivative financial instruments Valuation Credit risk adjustment Structured operations Valuation Credit risk adjustment Packages of derivative financial instruments Valuation Credit risk adjustment Counterparty credit risk adjustment For hedging Futures to receive Valuation Valuation of the hedged item Forward contracts to receive Valuation Valuation of the hedged item Credit risk adjustment Options Valuation
Friday, September 5, 2025 OFFICIAL GAZETTE 323 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Valuation of the hedged item Credit risk adjustment Swaps Valuation Valuation of the hedged item Credit risk adjustment Credit derivative financial instruments Valuation Valuation of the hedged item Credit risk adjustment Structured operations Valuation Valuation of the hedged item Credit risk adjustment Packages of derivative financial instruments Valuation Valuation of the hedged item Credit risk adjustment Counterparty credit risk adjustment Valuation adjustments for financial asset hedging Credit portfolio with credit risk Stage 1 Commercial credits Unrestricted commercial credits Business or commercial activity Unsecured operations Current account credits Other
324 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Pledge operations Financing or farming operations Mortgage operations Other Bridge credits Housing bridge credits Other bridge credits Factoring, discount or assignment of credit rights operations Financial leasing operations Mortgage guarantee credits Credits for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credits for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations
Friday, September 5, 2025 OFFICIAL GAZETTE 325 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Credits for investment projects with own payment source Other Government entities Credits to the Federal Government Credits to states and municipalities Credits for investment projects with own payment source Factoring, discount or assignment of credit rights operations Financial leasing operations Public contracting trusts Other Credits to state productive companies Credits for investment projects with own payment source Factoring, discount or assignment of credit rights operations Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credits for investment projects with own payment source
326 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Factoring, discount or assignment of credit rights operations Financial leasing operations Other Restricted commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or farming operations Mortgage operations Other Bridge credits Housing bridge credits Other bridge credits Factoring, discount or assignment of credit rights operations Financial leasing operations Mortgage guarantee credits Credits for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations
Friday, September 5, 2025 OFFICIAL GAZETTE 327 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Credits for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credits for investment projects with own payment source Other Government entities Credits to the Federal Government Credits to states and municipalities Credits for investment projects with own payment source Factoring, discount or assignment of credit rights operations Financial leasing operations Public contracting trusts Other Credits to state productive companies Credits for investment projects with own payment source Factoring, discount or assignment of credit rights operations
328 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credits for investment projects with own payment source Factoring, discount or assignment of credit rights operations Financial leasing operations Other Consumer credits Unrestricted consumer credits Credit card Personal Payroll Automotive Acquisition of movable assets Financial leasing operations Microcredits Other consumer credits Restricted consumer credits Credit card Personal Payroll Automotive
Friday, September 5, 2025 OFFICIAL GAZETTE 329 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Acquisition of movable assets Financial leasing operations Microcredits Other consumer credits Housing credits Unrestricted housing credits Medium and residential Social interest credits acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Portfolio in extension Special amortization regime Remodeling or improvement with guarantee granted by Development Bank or public trusts Remodeling or improvement with guarantee of the housing sub-account Restricted housing credits Medium and residential Social interest credits acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Portfolio in extension Special amortization regime
330 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Remodeling or improvement with guarantee granted by Development Bank or public trusts Remodeling or improvement with guarantee of the housing sub-account Credit portfolio with credit risk Stage 2 Commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or farming operations Mortgage operations Other Bridge credits Housing bridge credits Other bridge credits Factoring, discount or assignment of credit rights operations Financial leasing operations Mortgage guarantee credits Credits for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations
Friday, September 5, 2025 OFFICIAL GAZETTE 331 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Financial leasing operations Credits for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credits for investment projects with own payment source Other Government entities Credits to the Federal Government Credits to states and municipalities Credits for investment projects with own payment source Factoring, discount or assignment of credit rights operations Financial leasing operations Public contracting trusts Other Credits to state productive companies Credits for investment projects with own payment source
332 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Factoring, discount or assignment of credit rights operations Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credits for investment projects with own payment source Factoring, discount or assignment of credit rights operations Financial leasing operations Other Consumer credits Credit card Personal Payroll Automotive Acquisition of movable assets Financial leasing operations Microcredits Other consumer credits Housing credits Medium and residential Social interest credits acquired from INFONAVIT or FOVISSSTE
Friday, September 5, 2025 OFFICIAL GAZETTE 333 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Ordinary portfolio Special amortization regime Remodeling or improvement with guarantee granted by Development Bank or public trusts Remodeling or improvement with guarantee of the housing sub-account Credit portfolio with credit risk Stage 3 Commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or farming operations Mortgage operations Other Bridge credits Housing bridge credits Other bridge credits Factoring, discount or assignment of credit rights operations Financial leasing operations Mortgage guarantee credits Credits for investment projects with own payment source Other
334 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Financial entities Interbank credits Financial leasing operations Credits for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credits for investment projects with own payment source Other Government entities Credits to the Federal Government Credits to states and municipalities Credits for investment projects with own payment source Factoring, discount or assignment of credit rights operations Financial leasing operations Public contracting trusts Other Credits to state productive companies
Friday, September 5, 2025 OFFICIAL GAZETTE 335 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Credits for investment projects with own payment source Factoring, discount or assignment of credit rights operations Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credits for investment projects with own payment source Factoring, discount or assignment of credit rights operations Financial leasing operations Other Consumer credits Credit card Personal Payroll Automotive Acquisition of movable assets Financial leasing operations Microcredits Other consumer credits Housing credits Medium and residential
336 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Social interest credits Credits acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Special amortization regime Remodeling or improvement with guarantee granted by Development Bank or public trusts Remodeling or improvement with guarantee of the housing sub-account Credit portfolio valued at fair value Commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or livestock operations Mortgage loans Other Bridge credits Bridge credits for housing Other bridge credits Financial factoring, discount or assignment of credit rights Financial leasing operations Mortgage guarantee operations
Friday, September 5, 2025 OFFICIAL GAZETTE 337 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Credits for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credits for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credits for investment projects with own payment source Other Government entities Credits to the Federal Government Credits to states and municipalities Credits for investment projects with own payment source Financial factoring, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other
338 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Credits to state productive enterprises Credits for investment projects with own payment source Financial factoring, discount or assignment of credit rights Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credits for investment projects with own payment source Financial factoring, discount or assignment of credit rights Financial leasing operations Other Consumer credits Credit card Personal Payroll Automotive Acquisition of movable assets Financial leasing operations Microcredits Other consumer credits
Friday, September 5, 2025 OFFICIAL GAZETTE 339 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Credits for housing Medium and residential Social interest credits Credits acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Portfolio in extension Special amortization regime Remodeling or improvement with guarantee granted by Development Bank or public trusts Remodeling or improvement with guarantee of the housing sub-account Credit portfolio Deferred items (2) Preventive estimate for credit risks Preventive estimate for credit risks derived from the rating Credit portfolio with credit risk Stage 1 Commercial credits Unrestricted commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or livestock operations Mortgage loans Other
340 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Bridge credits Bridge credits for housing Other bridge credits Financial factoring, discount or assignment of credit rights Financial leasing operations Mortgage guarantee operations Credits for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credits for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credits for investment projects with own payment source Other Government entities Credits to the Federal Government
Friday, September 5, 2025 OFFICIAL GAZETTE 341 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Credits to states and municipalities Credits for investment projects with own payment source Financial factoring, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other Credits to state productive enterprises Credits for investment projects with own payment source Financial factoring, discount or assignment of credit rights Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credits for investment projects with own payment source
342 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Financial factoring, discount or assignment of credit rights Financial leasing operations Other Restricted commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or livestock operations Mortgage loans Other Bridge credits Bridge credits for housing Other bridge credits Financial factoring, discount or assignment of credit rights Financial leasing operations Mortgage guarantee operations Credits for investment projects with own payment source Other
Friday, September 5, 2025 OFFICIAL GAZETTE 343 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Financial entities Interbank credits Financial leasing operations Credits for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credits for investment projects with own payment source Other Government entities Credits to the Federal Government Credits to states and municipalities Credits for investment projects with own payment source Financial factoring, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other
344 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Credits to state productive enterprises Credits for investment projects with own payment source Financial factoring, discount or assignment of credit rights Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credits for investment projects with own payment source Financial factoring, discount or assignment of credit rights Financial leasing operations Other Consumer credits Unrestricted consumer credits Credit card Personal Payroll Automotive Acquisition of movable assets Financial leasing operations
Friday, September 5, 2025 OFFICIAL GAZETTE 345 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Microcredits Other consumer credits Restricted consumer credits Credit card Personal Payroll Automotive Acquisition of movable assets Financial leasing operations Microcredits Other consumer credits Credits for housing Unrestricted credits for housing Medium and residential Social interest credits Credits acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Portfolio in extension Special amortization regime Remodeling or improvement with guarantee granted by Development Bank or public trusts Remodeling or improvement with guarantee of the housing sub-account Restricted credits for housing Medium and residential Social interest
346 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Credits acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Portfolio in extension Special amortization regime Remodeling or improvement with guarantee granted by Development Bank or public trusts Remodeling or improvement with guarantee of the housing sub-account Credit portfolio with credit risk Stage 2 Commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or livestock operations Mortgage loans Other Bridge credits Bridge credits for housing Other bridge credits Financial factoring, discount or assignment of credit rights Financial leasing operations
Friday, September 5, 2025 OFFICIAL GAZETTE 347 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Mortgage guarantee operations Credits for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credits for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credits for investment projects with own payment source Other Government entities Credits to the Federal Government Credits to states and municipalities Credits for investment projects with own payment source Financial factoring, discount or assignment of credit rights Financial leasing operations
348 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Public contracting trusts Other Credits to state productive enterprises Credits for investment projects with own payment source Financial factoring, discount or assignment of credit rights Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credits for investment projects with own payment source Financial factoring, discount or assignment of credit rights Financial leasing operations Other Consumer credits Credit card Personal Payroll Automotive Acquisition of movable assets
Friday, September 5, 2025 OFFICIAL GAZETTE 349 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Financial leasing operations Microcredits Other consumer credits Credits for housing Medium and residential Social interest credits Credits acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Special amortization regime Remodeling or improvement with guarantee granted by Development Bank or public trusts Remodeling or improvement with guarantee of the housing sub-account Credit portfolio with credit risk Stage 3 Commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or livestock operations Mortgage loans Other Bridge credits Bridge credits for housing Other bridge credits
350 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Financial factoring, discount or assignment of credit rights Financial leasing operations Mortgage guarantee operations Credits for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credits for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credits for investment projects with own payment source Other Government entities Credits to the Federal Government Credits to states and municipalities Credits for investment projects with own payment source
Friday, September 5, 2025 OFFICIAL GAZETTE 351 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Financial factoring operations, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other Credits to productive companies of the State Credits for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other Credits to decentralized or decentralized organisms Credits for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other
352 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Consumer credits Credit card Personal Payroll Automotive Acquisition of movable assets Financial leasing operations Microcredits Other consumer credits Housing credits Medium and residential Social interest credits Acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Special amortization regime Remodeling or improvement with guarantee granted by Development Banking or public trusts Remodeling or improvement with guarantee of the housing subaccount Contingent operations and guarantees Preventive estimate for additional credit risks For coverage of risk on housing portfolio with credit risk Stage 3 By surcharge on government bonds scheme of discounts on timely and advance payments BM For operational risks (credit information companies)
Friday, September 5, 2025 OFFICIAL GAZETTE 353 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E For accrued interest on credits with credit risk Stage 3 Ordered by the National Banking and Securities Commission Recognized by the National Banking and Securities Commission Credit portfolio (net) Credit portfolio of insurance and surety institutions On policies Housing credits Commercial credits Unsecured loans Loans under Reinsurance Contracts Financial Discounts and rediscounts Deferred items (2) Preventive estimate for credit risks of insurance and surety On policies Housing credits Commercial credits Unsecured loans Loans under Reinsurance Contracts Financial Discounts and rediscounts Credit portfolio of insurance and surety institutions (net) Acquired collection rights (Impaired credits)
354 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Preventive estimate for credit risks derived from acquired collection rights (Impaired credits) Acquired collection rights (net) Total credit portfolio (net) Virtual assets Restricted virtual assets Unrestricted virtual assets Benefits to be received in securitization operations Benefits on the remainder in securitization operations Asset for administration of transferred financial assets Debtors of insurers and surety companies For premiums Debtor for premium for subsidy damages Debts owed by dependencies and entities of the Federal Public Administration Premiums to be received from sureties issued Recoverable amounts for reinsurance and surety (net) Insurance and surety institutions Retained deposits Recoverable amounts from reinsurance Reinsurance and surety intermediaries (current account) Estimate for write-offs Other accounts receivable Debtors for settlement of operations Foreign exchange purchase and sale
Friday, September 5, 2025 OFFICIAL GAZETTE 355 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Investments in financial instruments Repurchase agreements Securities lending Financial derivatives instruments By issuance of securities Virtual assets Debtors for margin accounts Debtors for collateral granted in cash Financial instrument operations Credit operations Operations not executed in recognized markets (OTC) Other Collection rights Fiduciary rights Other collection rights Various debtors Premiums, commissions and rights to be received on non-credit operations in force Items associated with credit operations Loans and other debts from personnel Debtors in process of regularization or liquidation Rents to be received Overdue debts Other debtors Related parties Taxes to be recovered Dividends to be received from equity financial instruments
356 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Insurance and Surety Agents Adjusters Debtors for surety liabilities Conditional accounts receivable Other accounts receivable Estimate of expected credit losses Various debtors Collection rights Related parties Conditional accounts receivable Other accounts receivable Other accounts receivable (net) Inventory of merchandise Merchandise Increase by update of merchandise (1) Adjudicated goods Movable goods, financial instruments and rights adjudicated Adjudicated furniture Adjudicated real estate Adjudicated real estate restricted Increase by update of adjudicated goods (1) Estimate of adjudicated goods Estimate for lease of adjudicated real estate Estimate for loss of value of adjudicated goods Increase by update of the estimate for loss of value of adjudicated goods (1)
Friday, September 5, 2025 OFFICIAL GAZETTE 357 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Adjudicated goods (net) Long-term assets held for sale or for distribution to owners 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 Other Belonging to the financial sector Not belonging to the financial sector Assets related to discontinued operations Prepayments and other assets Deferred charges Differential to be amortized in credit portfolio acquisitions Transaction costs associated with granting credit Effect from renegotiation of credit portfolio Insurance to be amortized Other deferred charges
358 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Prepayments Interest paid in advance Commissions paid in advance Advances or provisional payments of taxes Rents paid in advance Other prepayments Security deposits Employee benefits assets Plan assets to cover employee benefits Long-term direct benefits Post-employment benefits Pensions Seniority premium Other post-employment benefits Deferred employee profit sharing (in favor) Estimate for non-recoverable deferred PTU Investments in the contingency reserve to cover claims for missing merchandise Other short and long-term assets Properties, furniture and equipment Properties, furniture and equipment Land Buildings Buildings under construction Transport equipment Computer equipment Furniture Machinery
Friday, September 5, 2025 OFFICIAL GAZETTE 359 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Adaptations and improvements Other properties, furniture and equipment Revaluation of properties, furniture and equipment (1) Land Buildings Buildings under construction Transport equipment Computer equipment Furniture Machinery Adaptations and improvements Other revaluations of properties, furniture and equipment Accumulated depreciation of properties, furniture and equipment Accumulated depreciation of properties, furniture and equipment Buildings Transport equipment Computer equipment Furniture Machinery Adaptations and improvements Other accumulated depreciations of properties, furniture and equipment Revaluation of accumulated depreciation of properties, furniture and equipment (1) Buildings Transport equipment Computer equipment
360 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Furniture Machinery Adaptations and improvements Other revaluations of accumulated depreciation of properties, furniture and equipment Properties, furniture and equipment (net) Right-of-use assets for properties, furniture and equipment Land Buildings Transport equipment Computer equipment Furniture Machinery Other properties, furniture and equipment Depreciation of right-of-use assets for properties, furniture and equipment Land Buildings Transport equipment Computer equipment Furniture Machinery Other properties, furniture and equipment Right-of-use assets for properties, furniture and equipment (net) Permanent investments Subsidiaries Belonging to the financial sector Not belonging to the financial sector
Friday, September 5, 2025 OFFICIAL GAZETTE 361 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E 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 Deferred income tax asset Deferred income taxes (in favor) Temporary differences Tax losses Tax credits Estimate for non-recoverable deferred income taxes Temporary differences Tax losses Tax credits Intangible assets Intangible assets Revaluation of intangible assets (1) Accumulated amortization of intangible assets Accumulated amortization of intangible assets Revaluation of accumulated amortization of intangible assets (1) Intangible assets (net) Right-of-use assets for intangible assets Amortization of right-of-use assets for intangible assets
362 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Right-of-use assets for intangible assets (net) Goodwill Goodwill From subsidiaries From associates From joint ventures Revaluation of goodwill (1) From subsidiaries From associates From joint ventures LIABILITIES Deposits Demand deposits Without interest With interest Time deposits From the general public Money market Issued credit titles Bank bonds Nominal value and interest Transaction costs Premium or discount by placement Securities certificates Nominal value and interest Transaction costs Premium or discount by placement Other Nominal value and interest
Friday, September 5, 2025 OFFICIAL GAZETTE 363 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Transaction costs Premium or discount by placement Global deposit account with no movements Electronic payment funds issued Bank loans and from other organisms Demandable Immediately Short-term Loans from Bank of Mexico Loans from Multiple Banking institutions Loans from foreign banks Loans from Development Banking institutions Loans from public trusts Loans from other organisms Long-term Loans from Bank of Mexico Loans from Multiple Banking institutions Loans from foreign banks Loans from Development Banking institutions Loans from public trusts Loans from other organisms Loans from shareholders Short-term Long-term Values assigned for settlement Technical reserves Reserve for risks in course Reserve for obligations pending to fulfill Contingency reserve
364 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Reserves for specialized insurance Catastrophic risk reserve Repo creditors Securities lending Collateral sold or given as collateral Repos Obligation of the repo-taker to return collateral to the repo-lender Collateral sold Government debt Bank debt Other debt titles Collateral given as collateral Securities lending Obligation of the borrower to return securities subject to the operation to the lender Collateral sold Government debt Bank debt Other debt titles Capital financial instruments Obligation of the lender to return collateral to the borrower Collateral sold Government debt Bank debt Other debt titles Capital financial instruments Financial derivatives Collateral sold Government debt Bank debt
Friday, September 5, 2025 OFFICIAL GAZETTE 365 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Other debt securities Equity financial instruments Other Other sold collateral Derivative financial instruments For trading purposes Futures to deliver Forward contracts to deliver Valuation Credit risk adjustment Options Valuation Credit risk adjustment Swaps Valuation Credit risk adjustment Credit derivative financial instruments Valuation Credit risk adjustment Structured operations Valuation Credit risk adjustment Packages of derivative financial instruments Valuation Credit risk adjustment Credit risk adjustment by counterparty For hedging purposes Futures to deliver Valuation Valuation of the hedged item
366 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Forward contracts to deliver Valuation Valuation of the hedged item Credit risk adjustment Options Valuation Valuation of the hedged item Credit risk adjustment Swaps Valuation Valuation of the hedged item Credit risk adjustment Credit derivative financial instruments Valuation Valuation of the hedged item Credit risk adjustment Structured operations Valuation Valuation of the hedged item Credit risk adjustment Packages of derivative financial instruments Valuation Valuation of the hedged item Credit risk adjustment Credit risk adjustment by counterparty Valuation adjustments for hedging financial liabilities Accounts payable for reinsurance and suretyship (net) Insurance and surety institutions Retained deposits
Friday, September 5, 2025 OFFICIAL GAZETTE 367 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Other participations Reinsurance and suretyship intermediaries, current account Obligations in securitization operations Liabilities for administration of transferred financial assets Lease liability Other accounts payable Suppliers Creditors for settlement of operations Foreign exchange sales Investments in financial instruments Repos Securities lending Derivative financial instruments Virtual assets Creditors for margin accounts Creditors for cash collateral received Operations with financial instruments Credit operations Operations not carried out in recognized markets (OTC) Deposits as guarantee for financial leasing operations Other Contributions payable Value added tax Other taxes and duties Taxes and social security contributions withheld for payment
368 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Diverse creditors and other accounts payable Liabilities derived from the provision of banking services Cashier's checks Certified checks Letters of credit Bills payable Acceptances on behalf of customers Payment orders Guarantees Custody or administration of goods Collection of social security contributions Other liabilities derived from the provision of banking services Commissions payable on ongoing operations Accounts payable to issuers of traveler's checks Exposure derived from factoring operations, discount or assignment of credit rights Deposits as guarantee Creditors for acquisition of assets Dividends payable BM Creditors for maintenance service Contingency reserve to cover claims for missing merchandise Provisions for various obligations Fees and rents Promotion and advertising expenses
Friday, September 5, 2025 OFFICIAL GAZETTE 369 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Contributions to IPAB BM Contributions to the Protection Fund for Popular Financial Societies and Protection of their Savers Technology expenses Ordered by CONDUSEF Other provisions Balances due to insurance and suretyship agents Adjusters Funds in administration of losses Creditors for suretyship liabilities for established liabilities Other diverse creditors Related parties Liabilities related to groups of assets held for sale Liabilities related to discontinued operations Financial instruments that qualify as liabilities Subordinated obligations in circulation Mandatory conversion Nominal value and interest Transaction costs Premium or discount for placement Conversion by decision of the holder Nominal value and interest Transaction costs Premium or discount for placement
370 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Conversion by decision of the issuing entity Nominal value and interest Transaction costs Premium or discount for placement Non-convertible Nominal value and interest Transaction costs Premium or discount for placement Contributions for future capital increases pending formalization by its governing body Other Obligations associated with the retirement of components of property, plant and equipment Income tax liability Taxes incurred Income tax (provision) Income tax (adjustment for definitive tax) Deferred taxes Temporary differences Liability for employee benefits Short-term direct benefits Long-term direct benefits Post-employment benefits Pensions Seniority premium Other post-employment benefits
Friday, September 5, 2025 OFFICIAL GAZETTE 371 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Termination benefits Termination benefits for reasons other than restructuring Termination benefits due to restructuring Participation of workers in profits incurred Deferred participation of workers in profits Deferred credits and advance collections Deferred credits Commissions for granting credit Commissions for annuality and subsequent credit card fees Effect from renegotiation of credit portfolio Financial income to accrue in financial leasing operations Financial income to accrue in factoring operations, discount or assignment of credit rights Income from reduced-price purchase option in financial leasing operations Other income to apply Excess to amortize in credit portfolio acquisitions Other deferred credits Advance collections Interest collected in advance Commissions collected in advance Rents collected in advance Advance collections on goods promised for sale or with reservation of ownership
372 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Income to apply derived from support programs for debtors Other advance collections EQUITY Controlling interest Contributed capital Share capital Unpaid share capital Increase from updating paid share capital (1) Contributions for future capital increases formalized by its governing body Increase from updating contributions for future capital increases formalized by its governing body (1) Premium on sale of shares Increase from updating premium on sale of shares (1) Financial instruments that qualify as capital Increase from updating financial instruments that qualify as capital (1) Effect from incorporation into the regime of popular financial societies Increase from updating the effect from incorporation into the regime of popular financial societies (1) Earned capital Capital reserves Legal reserve Other reserves
Friday, September 5, 2025 OFFICIAL GAZETTE 373 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Increase from updating capital reserves (1) Accumulated results Results from prior periods Result to apply Result from accounting changes and error corrections Increase from updating results from prior periods (1) Net income Other comprehensive income Valuation of trading financial instruments Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU Increase from updating valuation of trading financial instruments (1) Valuation of financial instruments to collect and sell Financial instruments (securities) Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU Credit portfolio valued at fair value Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU
374 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Increase from updating valuation of financial instruments to collect and sell (1) Valuation of financial instruments for hedging cash flows Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU Increase from updating valuation of financial instruments for hedging cash flows (1) Valuation of other hedging financial instruments Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU Increase from updating valuation of other hedging financial instruments (1) Income and expenses related to assets held for disposal Result Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU Increase from updating income and expenses related to assets held for disposal (1)
Friday, September 5, 2025 OFFICIAL GAZETTE 375 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Remeasurement of defined employee benefits Actuarial results in obligations Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU Result in the return of plan assets Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU Increase from updating remeasurement of defined employee benefits (1) Remeasurement due to result in the valuation of the risk reserve for ongoing business due to variation in discount rates Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU Increase from updating remeasurement due to result in the valuation of the risk reserve for ongoing business due to variation in discount rates (1) Cumulative effect from conversion Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU
376 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Increase from updating cumulative effect from conversion (1) Result from holding non-monetary assets By valuation of fixed asset By other non-monetary assets Increase from updating result from holding non-monetary assets (1) Participation in OCI of other entities Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU Increase from updating participation in OCI of other entities (1) Non-controlling interest Net income corresponding to non-controlling interest Other non-controlling interest Other comprehensive income corresponding to non-controlling interest OFF-BALANCE SHEET ITEMS Operations on behalf of third parties Clients current accounts Clients' banks Dividends collected from clients Interest collected from clients Settlement of clients' operations Premiums collected from clients Settlements with clients' foreign exchange Margin accounts Other current accounts Custody operations Client financial instruments received in custody Client financial instruments abroad Operations on behalf of clients Client repo operations Client securities lending operations Collateral received as guarantee on behalf of clients Collateral delivered as guarantee on behalf of clients Client derivative financial instrument purchase operations From client futures and forward contracts (notional amount) From options From swaps From client derivative financial instrument packages Client derivative financial instrument sale operations From client futures and forward contracts (notional amount) From options From swaps From client derivative financial instrument packages
377 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position of the Holding Company Financial position of the subsidiary Financial position of the subsidiary Financial position of the subsidiary Sum of the financial positions of its subsidiaries Sum of the financial position of the Holding Company and its subsidiaries Eliminations Consolidated financial position of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E
378 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position statement of the Holding Company Financial position statement of the subsidiary Financial position statement of the subsidiary Financial position statement of the subsidiary Sum of the financial position statements of its subsidiaries Sum of the financial position statement of the Holding Company and its subsidiaries Eliminations Consolidated financial position statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Trusts administered Investment banking operations for third parties Cash Financial instruments Other third-party investments SIEFORES shares for workers' account Other registration accounts Proprietary operations Guarantees granted Contingent assets and liabilities Unused irrevocable credit lines Commercial credits Consumer credits Housing credits Contingent credit lines Guarantees Agreements of liabilities with subsidiaries With financial entities With service companies Other Credit commitments Unused credit lines by letters of credit Unused revocable credit lines Commercial credits Consumer credits Housing credits Other credit commitments
Friday, September 5, 2025 OFFICIAL GAZETTE 379 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position statement of the Holding Company Financial position statement of the subsidiary Financial position statement of the subsidiary Financial position statement of the subsidiary Sum of the financial position statements of its subsidiaries Sum of the financial position statement of the Holding Company and its subsidiaries Eliminations Consolidated financial position statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Assets in trust or mandate Trusts Guarantee, investment or administration trusts UDIS trusts Trusts that place financial instruments in the national securities registry Real estate rent trust scheme Rent collection vehicle scheme Mandates Assets in custody or administration Assets in custody Financial instruments issued by the entity Financial instruments Virtual assets Movable and immovable property Other Assets in administration Investment banking operations for third parties Cash Financial instruments Other third-party investments Virtual assets Shares delivered in custody or as collateral Collaterals received by the entity Cash administered in trust Government debt Bank debt
380 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1219 Consolidation of the financial position statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Financial position statement of the Holding Company Financial position statement of the subsidiary Financial position statement of the subsidiary Financial position statement of the subsidiary Sum of the financial position statements of its subsidiaries Sum of the financial position statement of the Holding Company and its subsidiaries Eliminations Consolidated financial position statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Other debt instruments Capital financial instruments Other Collaterals received and sold or delivered as collateral by the entity Government debt Bank debt Other debt instruments Capital financial instruments Other Deposit of goods Accrued interest not collected derived from credit portfolio with credit risk Stage 3 Liabilities for valid sureties (net) Recovery guarantees for issued sureties Pending claims for verification Contingent claims Paid claims Cancelled claims Recovery of paid claims SIEFORES shares, own position Other registration accounts Holding Companies and Sub-holding Companies (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 and Sustainability Standards, A.C. (2) The balance of the concept must be integrated in accordance with the presentation standards established in criterion D-1 "Financial Position Statement". * The sum of the eliminations must respect the nature of the account.
Friday, September 5, 2025 OFFICIAL GAZETTE 381 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Interest income Interest on cash and cash equivalents Banks High-liquidity financial instruments Restricted or pledged cash and cash equivalents Interest and yields in favor from margin accounts Cash Financial instruments Other assets Interest and yields in favor from collateral in OTC operations Cash Financial instruments Other assets Interest and yields in favor from investments in financial instruments By negotiable financial instruments By financial instruments to collect and sell By financial instruments to collect principal and interest (bonds) Interest and yields in favor in repo operations Income from hedging operations Income from trading financial derivative instruments
382 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Interest on credit portfolio with credit risk Stage 1 Commercial credits Unrestricted commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledged operations Financing or livestock operations Refinancing operations Other Bridge credits Housing bridge credits Other bridge credits Financial factoring, discount or assignment of credit rights operations Financial leasing operations Mortgage guarantee operations Credit projects for investment with own payment source Other Financial entities Interbank credits Financial leasing operations Credit projects for investment with own payment source Other
Friday, September 5, 2025 OFFICIAL GAZETTE 383 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Credits to non-bank financial entities Financial leasing operations Credit projects for investment with own payment source Other Government entities Credits to the Federal Government Credits to states and municipalities Credit projects for investment with own payment source Financial factoring, discount or assignment of credit rights operations Financial leasing operations Public contracting trusts Other Credits to state productive companies Credit projects for investment with own payment source Financial factoring, discount or assignment of credit rights operations Financial leasing operations Other Credits to decentralized or deconcentrated organisms
384 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Credit projects for investment with own payment source Financial factoring, discount or assignment of credit rights operations Financial leasing operations Other Restricted commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledged operations Financing or livestock operations Refinancing operations Other Bridge credits Housing bridge credits Other bridge credits Financial factoring, discount or assignment of credit rights operations Financial leasing operations Mortgage guarantee operations Credit projects for investment with own payment source Other
Friday, September 5, 2025 OFFICIAL GAZETTE 385 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Financial entities Interbank credits Financial leasing operations Credit projects for investment with own payment source Other Credits to non-bank financial entities Financial leasing operations Credit projects for investment with own payment source Other Government entities Credits to the Federal Government Credits to states and municipalities Credit projects for investment with own payment source Financial factoring, discount or assignment of credit rights operations Financial leasing operations Public contracting trusts Other Credits to state productive companies Credit projects for investment with own payment source
386 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Financial factoring, discount or assignment of credit rights operations Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credit projects for investment with own payment source Financial factoring, discount or assignment of credit rights operations Financial leasing operations Other Consumer credits Unrestricted consumer credits Credit card Personal Payroll Automotive Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits Restricted consumer credits Credit card Personal Payroll Automotive
Friday, September 5, 2025 OFFICIAL GAZETTE 387 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits Housing credits Unrestricted housing credits Medium and residential Social interest credits acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Portfolio in extension Special amortization regime Remodeling or improvement with guarantee granted by Development Bank or public trusts Remodeling or improvement with guarantee of the housing sub-account Restricted housing credits Medium and residential Social interest credits acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Portfolio in extension Special amortization regime Remodeling or improvement with guarantee granted by Development Bank or public trusts Remodeling or improvement with guarantee of the housing sub-account
388 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Interest on credit portfolio with credit risk Stage 2 Commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledged operations Financing or livestock operations Refinancing operations Other Bridge credits Housing bridge credits Other bridge credits Financial factoring, discount or assignment of credit rights operations Financial leasing operations Mortgage guarantee operations Credit projects for investment with own payment source Other Financial entities Interbank credits Financial leasing operations Credit projects for investment with own payment source Other
Friday, September 5, 2025 OFFICIAL GAZETTE 389 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Credits to non-bank financial entities Financial leasing operations Credit projects for investment with own payment source Other Government entities Credits to the Federal Government Credits to states and municipalities Credit projects for investment with own payment source Financial factoring, discount or assignment of credit rights operations Financial leasing operations Public contracting trusts Other Credits to state productive companies Credit projects for investment with own payment source Financial factoring, discount or assignment of credit rights operations Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credit projects for investment with own payment source
390 OFFICIAL GAZETTE Friday, September 5, 2025 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Financial factoring, discount or assignment of credit rights operations Financial leasing operations Other Consumer credits Credit card Personal Payroll Automotive Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits Housing credits Medium and residential Social interest credits acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Special amortization regime Remodeling or improvement with guarantee granted by Development Bank or public trusts Remodeling or improvement with guarantee of the housing sub-account Interest on credit portfolio with credit risk Stage 3 Commercial credits Business or commercial activity
Friday, September 5, 2025 OFFICIAL GAZETTE 391 Holding Companies and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Unsecured operations Current account credits Other Pledged operations Financing or livestock operations Refinancing operations Other Bridge credits Housing bridge credits Other bridge credits Financial factoring, discount or assignment of credit rights operations Financial leasing operations Mortgage guarantee operations Credit projects for investment with own payment source Other Financial entities Interbank credits Financial leasing operations Credit projects for investment with own payment source Other Credits to non-bank financial entities Financial leasing operations Credit projects for investment with own payment source Other
392 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Governmental entities Credits to the Federal Government Credits to states and municipalities Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other Credits to state productive enterprises Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Other
Friday, September 5, 2025 OFFICIAL GAZETTE 393 Holding and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Consumer credits Credit card Personal Payroll Automotive Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits Housing credits Medium and residential Social interest Credits acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Special amortization regime Remodeling or improvement with guarantee granted by Development Bank or public trusts Remodeling or improvement with guarantee of the housing subaccount Income from credit portfolio valued at fair value Commercial credits Business or commercial activity Unsecured credits Current account credits Other Pledge operations Financing or livestock operations Refinancing operations Other
394 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Bridge credits Bridge credits for housing Other bridge credits Factoring operations, discount or assignment of credit rights Financial leasing operations Operations with mortgage guarantee Credits for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credits for investment projects with own payment source Other Credits to non-banking financial entities Financial leasing operations Credits for investment projects with own payment source Other Governmental entities Credits to the Federal Government Credits to states and municipalities Credits for investment projects with own payment source
Friday, September 5, 2025 OFFICIAL GAZETTE 395 Holding and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Factoring operations, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other Credits to state productive enterprises Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Other Consumer credits Credit card Personal Payroll Automotive
396 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits Housing credits Medium and residential Social interest Credits acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Special amortization regime Remodeling or improvement with guarantee granted by Development Bank or public trusts Remodeling or improvement with guarantee of the housing subaccount Interest on credit portfolio of insurance and surety institutions On policies Housing credits Commercial credits Unsecured credits Loans from Reinsurance Contracts Financial Discounts and rediscounts Interest on acquired collection rights (impaired credits) Commissions for granting credit Commercial credits Business or commercial activity Unsecured credits
Friday, September 5, 2025 OFFICIAL GAZETTE 397 Holding and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Current account credits Other Pledge operations Financing or livestock operations Refinancing operations Other Bridge credits Bridge credits for housing Other bridge credits Factoring operations, discount or assignment of credit rights Financial leasing operations Operations with mortgage guarantee Credits for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credits for investment projects with own payment source Other Credits to non-banking financial entities Financial leasing operations Credits for investment projects with own payment source Other
398 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Governmental entities Credits to the Federal Government Credits to states and municipalities Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other Credits to state productive enterprises Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Other
Friday, September 5, 2025 OFFICIAL GAZETTE 399 Holding and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Consumer credits Credit card Personal Payroll Automotive Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits Housing credits Medium and residential Social interest Credits acquired from INFONAVIT or FOVISSSTE Remodeling or improvement with guarantee granted by Development Bank or public trusts Remodeling or improvement with guarantee of the housing subaccount Effect from renegotiation of credit portfolio Premiums in favor in securities lending operations Premiums for debt placement Credit instruments Financial instruments that qualify as liability Dividends from investments in financial instruments that qualify as equity financial instruments Gain from valuation Gain from valuation changes
400 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Valuation of indexed instruments Valuation of UDIS items Valuation of VSM credits Valuation of UMA credits Increase from updating interest income (1) Interest expenses Interest on demand deposits Interest on time deposits Interest on interbank and other organism loans Interest on shareholder loans Interest, transaction costs and discounts associated with financial instruments that qualify as liability Subordinated obligations Of mandatory conversion Of conversion by holder's decision Of conversion by issuer's decision Non-convertible Other issued instruments Interest and yields associated with collateral in OTC operations Premiums paid for early redemption of financial instruments that qualify as liability Interest and yields associated in repo operations Expenses from hedging operations
Friday, September 5, 2025 OFFICIAL GAZETTE 401 Holding and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Expenses from trading financial derivatives Premiums associated in securities lending operations Costs and expenses associated with granting credit Effect from renegotiation of credit portfolio Costs and expenses associated with granting credit by insurance and surety institutions Interest derived from retained reserves of ceded and retroceded reinsurance or surety Interest accrued on dividends in administration Interest generated by Reinsurance Contracts Financial Loss from valuation Loss from valuation changes Valuation of indexed instruments Valuation of UDIS items Valuation of VSM items Valuation of UMA items Interest associated with the global deposit account without movements Interest on lease liabilities Financial effect of provisions Increase from updating interest expenses (1) Net monetary position result (financial margin) (1) Monetary position result from positions generating financial margin (debit balance)
402 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Monetary position result from positions generating financial margin (credit balance) Increase from 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 with credit risk Stage 1 Commercial credits Unrestricted commercial credits Business or commercial activity Unsecured credits Current account credits Other Pledge operations Financing or livestock operations Refinancing operations Other Bridge credits Bridge credits for housing Other bridge credits Factoring operations, discount or assignment of credit rights Financial leasing operations Operations with mortgage guarantee
Friday, September 5, 2025 OFFICIAL GAZETTE 403 Holding and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Credits for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credits for investment projects with own payment source Other Credits to non-banking financial entities Financial leasing operations Credits for investment projects with own payment source Other Governmental entities Credits to the Federal Government Credits to states and municipalities Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other
404 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Credits to state productive enterprises Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Other Restricted commercial credits Business or commercial activity Unsecured credits Current account credits Other Pledge operations Financing or livestock operations Refinancing operations Other
Friday, September 5, 2025 OFFICIAL GAZETTE 405 Holding and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Bridge credits Bridge credits for housing Other bridge credits Factoring operations, discount or assignment of credit rights Financial leasing operations Operations with mortgage guarantee Credits for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credits for investment projects with own payment source Other Credits to non-banking financial entities Financial leasing operations Credits for investment projects with own payment source Other Governmental entities Credits to the Federal Government Credits to states and municipalities
406 DIARIO OFICIAL Viernes 5 de septiembre de 2025 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debe Haber F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other Credits to state productive enterprises Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Other
Viernes 5 de septiembre de 2025 DIARIO OFICIAL 407 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debe Haber F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Consumer credits Unrestricted consumer credit Credit card Personal Payroll Automotive Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits Restricted consumer credit Credit card Personal Payroll Automotive Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits Housing credits Unrestricted housing credits Medium and residential Social interest credits Acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Portfolio in extension Special amortization regime
408 DIARIO OFICIAL Viernes 5 de septiembre de 2025 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debe Haber F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Remodeling or improvement with guarantee granted by Development Banking or public trusts Remodeling or improvement with guarantee from the housing sub-account Restricted housing credits Medium and residential Social interest credits Acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Portfolio in extension Special amortization regime Remodeling or improvement with guarantee granted by Development Banking or public trusts Remodeling or improvement with guarantee from the housing sub-account Credit portfolio with credit risk Stage 2 Commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or avío operations Refinancing operations Other Bridge credits Bridge credits for housing Other bridge credits
Viernes 5 de septiembre de 2025 DIARIO OFICIAL 409 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debe Haber F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Factoring operations, discount or assignment of credit rights Financial leasing operations Operations with mortgage guarantee Credits for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credits for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credits for investment projects with own payment source Other Governmental entities Credits to the Federal Government Credits to states and municipalities Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights
410 DIARIO OFICIAL Viernes 5 de septiembre de 2025 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debe Haber F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Financial leasing operations Public contracting trusts Other Credits to state productive enterprises Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Other Consumer credits Credit card Personal Payroll Automotive Acquisition of movable goods Financial leasing operations
Viernes 5 de septiembre de 2025 DIARIO OFICIAL 411 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debe Haber F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Microcredits Other consumer credits Housing credits Medium and residential Social interest credits Acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Special amortization regime Remodeling or improvement with guarantee granted by Development Banking or public trusts Remodeling or improvement with guarantee from the housing sub-account Credit portfolio with credit risk Stage 3 Commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or avío operations Refinancing operations Other Bridge credits Bridge credits for housing Other bridge credits Factoring operations, discount or assignment of credit rights
412 DIARIO OFICIAL Viernes 5 de septiembre de 2025 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debe Haber F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Financial leasing operations Operations with mortgage guarantee Credits for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credits for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credits for investment projects with own payment source Other Governmental entities Credits to the Federal Government Credits to states and municipalities Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other
Viernes 5 de septiembre de 2025 DIARIO OFICIAL 413 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debe Haber F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Credits to state productive enterprises Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Other Consumer credits Credit card Personal Payroll Automotive Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits Housing credits Medium and residential Social interest
414 DIARIO OFICIAL Viernes 5 de septiembre de 2025 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debe Haber F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Credits acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Special amortization regime Remodeling or improvement with guarantee granted by Development Banking or public trusts Remodeling or improvement with guarantee from the housing sub-account Preventive estimate for credit risks of Insurance and Surety Institutions' credit portfolio On policies Housing credits Commercial credits Unsecured loans Loans from Reinsurance Contracts Financial Discounts and rediscounting Contingent operations and guarantees Credit portfolio recovery Commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or avío operations Refinancing operations Other
Viernes 5 de septiembre de 2025 DIARIO OFICIAL 415 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debe Haber F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Bridge credits Bridge credits for housing Other bridge credits Factoring operations, discount or assignment of credit rights Financial leasing operations Operations with mortgage guarantee Credits for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credits for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credits for investment projects with own payment source Other Governmental entities Credits to the Federal Government Credits to states and municipalities Credits for investment projects with own payment source
416 DIARIO OFICIAL Viernes 5 de septiembre de 2025 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debe Haber F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Factoring operations, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other Credits to state productive enterprises Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Other Consumer credits Credit card Personal Payroll Automotive
Viernes 5 de septiembre de 2025 DIARIO OFICIAL 417 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debe Haber F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Acquisition of movable goods Financial leasing operations Microcredits Other consumer credits Housing credits Medium and residential Social interest credits Acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Special amortization regime Remodeling or improvement with guarantee granted by Development Banking or public trusts Remodeling or improvement with guarantee from the housing sub-account Recoveries of credits and bad debts of Insurance and Surety Preventive estimate for credit risks additional For coverage of risk on housing credit portfolio with credit risk Stage 3 For surcharge on government bonds discount scheme in timely and early payments BM For operational risks (credit information companies) For accrued interest on credits with credit risk Stage 3 Ordered by the National Banking and Securities Commission
418 DIARIO OFICIAL Viernes 5 de septiembre de 2025 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debe Haber F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Recognized by the National Banking and Securities Commission Preventive estimate for credit risks derived from acquired receivables (Impaired Credits) Increase by updating preventive estimate for credit risks (1) ADJUSTED FINANCIAL MARGIN FOR CREDIT RISKS Commissions and fees charged AFORE commission income Basic SIEFORES commissions Additional SIEFORES commissions Other commissions Credit operations Commercial credits Unrestricted commercial credits Business or commercial activity Unsecured operations Current account credits Other Pledge operations Financing or avío operations Refinancing operations Other Bridge credits Bridge credits for housing Other bridge credits Factoring operations, discount or assignment of credit rights
Viernes 5 de septiembre de 2025 DIARIO OFICIAL 419 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debe Haber F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Financial leasing operations Operations with mortgage guarantee Credits for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credits for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credits for investment projects with own payment source Other Governmental entities Credits to the Federal Government Credits to states and municipalities Credits for investment projects with own payment source Factoring operations, discount or assignment of credit rights Financial leasing operations Public contracting trusts Other
420 DIARIO OFICIAL Viernes 5 de septiembre de 2025 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of subsidiaries' comprehensive income statements Sum of Holding Company and subsidiaries' comprehensive income statements Eliminations Consolidated Financial Group's comprehensive income statement Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Credits to state productive enterprises Credits for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credits for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other Restricted commercial credits Business or commercial activity Unsecured operations Current account operations Other Pledged operations Financing or breeding operations Mortgage operations Other
Viernes 5 de septiembre de 2025 DIARIO OFICIAL 421 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of subsidiaries' comprehensive income statements Sum of Holding Company and subsidiaries' comprehensive income statements Eliminations Consolidated Financial Group's comprehensive income statement Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Bridge credits Bridge credits for housing Other bridge credits Financial factoring operations, discount or assignment of credit rights Financial leasing operations Mortgage guarantee operations Credits for investment projects with own payment source Other Financial entities Interbank credits Financial leasing operations Credits for investment projects with own payment source Other Credits to non-bank financial entities Financial leasing operations Credits for investment projects with own payment source Other Governmental entities Credits to the Federal Government Credits to states and municipalities Credits for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights
422 DIARIO OFICIAL Viernes 5 de septiembre de 2025 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of subsidiaries' comprehensive income statements Sum of Holding Company and subsidiaries' comprehensive income statements Eliminations Consolidated Financial Group's comprehensive income statement Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Financial leasing operations Public contracting trusts Other Credits to state productive enterprises Credits for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other Credits to decentralized or deconcentrated organisms Credits for investment projects with own payment source Financial factoring operations, discount or assignment of credit rights Financial leasing operations Other Consumer credits Unrestricted consumer credit Credit card First annual fee and subsequent credit card fees Affiliated businesses
Viernes 5 de septiembre de 2025 DIARIO OFICIAL 423 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of subsidiaries' comprehensive income statements Sum of Holding Company and subsidiaries' comprehensive income statements Eliminations Consolidated Financial Group's comprehensive income statement Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Personal Payroll Automotive Acquisition of movable assets Financial leasing operations Microcredits Other consumer credits Restricted consumer credit Credit card First annual fee and subsequent credit card fees Affiliated businesses Personal Payroll Automotive Acquisition of movable assets Financial leasing operations Microcredits Other consumer credit Housing credits Housing credits without restriction Medium and residential Social interest credits Acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Portfolio in extension Special amortization regime Remodeling or improvement with guarantee granted by Development Banking or public trusts
424 DIARIO OFICIAL Viernes 5 de septiembre de 2025 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of subsidiaries' comprehensive income statements Sum of Holding Company and subsidiaries' comprehensive income statements Eliminations Consolidated Financial Group's comprehensive income statement Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Remodeling or improvement with guarantee from the housing sub-account Restricted housing credits Medium and residential Social interest credits Acquired from INFONAVIT or FOVISSSTE Ordinary portfolio Portfolio in extension Special amortization regime Remodeling or improvement with guarantee granted by Development Banking or public trusts Remodeling or improvement with guarantee from the housing sub-account Sale and purchase of virtual assets Guarantees Letters of credit without refinancing Acceptances on behalf of third parties Sale and purchase of financial instruments Account opening Account management Fiduciary activities Fund transfers Bank drafts Cashier's checks Certified checks Traveler's checks Custody or administration of goods Safe deposit box rental
Viernes 5 de septiembre de 2025 DIARIO OFICIAL 425 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of subsidiaries' comprehensive income statements Sum of Holding Company and subsidiaries' comprehensive income statements Eliminations Consolidated Financial Group's comprehensive income statement Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Electronic banking services Other commissions and fees charged Increase in update of commissions and fees charged (1) Commissions and fees paid Correspondents Brokers Fund transfers Sale and purchase of virtual assets Borrowed loans Debt placement Other commissions and fees paid Increase in update of commissions and fees paid (1) Premium income (net) Premiums for insurance or surety bonds Premiums for taken reinsurance or retrocession (net) Premiums ceded in reinsurance or retrocession Net increase in technical reserves Reserve for risks in course and sureties in force Other technical reserves Net acquisition cost for insurance and surety operations Additional commissions and compensations to agents Commissions for taken reinsurance and retrocession Commissions for ceded reinsurance Excess loss coverage Other
426 DIARIO OFICIAL Viernes 5 de septiembre de 2025 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of subsidiaries' comprehensive income statements Sum of Holding Company and subsidiaries' comprehensive income statements Eliminations Consolidated Financial Group's comprehensive income statement Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Net cost of claims, recoveries and other obligations pending to be fulfilled Claims and other obligations pending to be fulfilled Recovered claims from non-proportional reinsurance Recoveries Recoveries recovered from non-proportional reinsurance and retrocession Intermediation result Valuation result of financial instruments at fair value Negotiable financial instruments Derivative financial instruments for trading purposes Valuation Credit risk adjustment Derivative financial instruments for hedging purposes Valuation Credit risk adjustment Valuation of the hedged item Sold collateral Estimated expected credit losses for investments in financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (values) Valuation result of foreign exchange Valuation result of virtual assets
Viernes 5 de septiembre de 2025 DIARIO OFICIAL 427 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of subsidiaries' comprehensive income statements Sum of Holding Company and subsidiaries' comprehensive income statements Eliminations Consolidated Financial Group's comprehensive income statement Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Valuation result of minted precious metals Valuation result of sale and purchase of financial instruments and derivative financial instruments Negotiable financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (values) Derivative financial instruments for trading purposes Derivative financial instruments for hedging purposes Valuation result of sale and purchase of virtual assets Valuation result of sale and purchase of foreign exchange Valuation result of sale and purchase of minted precious metals Valuation result of sale of received collateral Valuation result on premium surcharge Valuation result of Financial Reinsurance Transaction costs For sale and purchase of negotiable financial instruments For sale and purchase of derivative financial instruments For sale and purchase of virtual assets Other financial results Increase in update of intermediation result (1) AFORE operating costs Affiliation and transfer costs Regulatory costs
428 DIARIO OFICIAL Viernes 5 de septiembre de 2025 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of subsidiaries' comprehensive income statements Sum of Holding Company and subsidiaries' comprehensive income statements Eliminations Consolidated Financial Group's comprehensive income statement Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Direct operating costs for operational personnel and worker service Direct operating costs for investment and risk management Other operating income (expenses) Costs and expenses incurred in credit portfolio recovery Recoveries Taxes Collection rights Excess in benefits to receive in securitization operations Other recoveries Income from credit portfolio acquisition Expenses from credit portfolio acquisition Profit from credit portfolio sale Loss from credit portfolio sale Income from purchase option in financial leasing operations Income from participation in the sale price of goods in financial leasing operations Affectations to the estimated expected credit losses Losses Labor relations and job security Fraud Internal External
Viernes 5 de septiembre de 2025 DIARIO OFICIAL 429 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of subsidiaries' comprehensive income statements Sum of Holding Company and subsidiaries' comprehensive income statements Eliminations Consolidated Financial Group's comprehensive income statement Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Natural disasters and other events Clients, products and business practices Incidents in business and system failures Execution, delivery and process management Other losses Contributions to IPAB Donations Result from asset adjudication Result from sale of adjudicated assets Valuation result of adjudicated assets Estimated loss of value of adjudicated assets Loss in custody and administration of assets Loss in trust operations Loss from impairment or effect of reversal of impairment of other long-term assets held for sale Affectations to the contingency reserve to cover claims for missing merchandise Interest payable in financing for asset acquisition Result from sale of properties, furniture and equipment Cancellation of other liability accounts Interest receivable from loans to officials and employees Rental income Valuation result of benefits to receive in securitization operations Valuation result of the asset for administration of transferred financial assets
430 DIARIO OFICIAL Viernes 5 de septiembre de 2025 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of subsidiaries' comprehensive income statements Sum of Holding Company and subsidiaries' comprehensive income statements Eliminations Consolidated Financial Group's comprehensive income statement Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Valuation result of the liability for administration of transferred financial assets Result from benefits to receive in securitization operations Other items of operating income (expenses) Income from administrative services 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 Increase in update of other operating income (expenses) (1) Administration and promotion expenses Short-term direct benefits Worker participation in profits Worker participation in profits caused Other short-term direct benefits Net cost of the period derived from long-term employee benefits Long-term direct benefits Deferred worker participation in profits Estimated non-recoverable deferred PTU Post-employment benefits Pensions Seniority premium Other post-employment benefits
Viernes 5 de septiembre de 2025 DIARIO OFICIAL 431 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of subsidiaries' comprehensive income statements Sum of Holding Company and subsidiaries' comprehensive income statements Eliminations Consolidated Financial Group's comprehensive income statement Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Termination benefits Termination benefits for reasons other than restructuring Termination benefits due to restructuring Fees Rents Insurance and sureties Promotion and advertising expenses Taxes and various rights Non-deductible expenses Technology expenses Depreciations Of the period For assets by right of use of properties, furniture and equipment Amortizations Of the period For assets by right of use of intangible assets Loss from impairment or effect of reversal of impairment of real estate and other assets in use Technical assistance costs Maintenance costs Fees other than those paid to IPAB Consumables and minor supplies Other administration and promotion expenses Increase in update of administration and promotion expenses (1)
432 DIARIO OFICIAL Viernes 5 de septiembre de 2025 Sociedades Controladoras y Subcontroladoras Serie R12 Consolidación Reporte A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Holding Company's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Subsidiary's comprehensive income statement Sum of subsidiaries' comprehensive income statements Sum of Holding Company and subsidiaries' comprehensive income statements Eliminations Consolidated Financial Group's comprehensive income statement Debit Credit F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E OPERATING RESULT Participation in the net result of other entities 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 Dividends from permanent investments Valuation of permanent investments available for sale Adjustments associated with other permanent investments Impairment or effect of reversal of impairment of permanent investments Increase in update of participation in the net result of other entities (1) RESULT BEFORE INCOME TAXES Income taxes Income taxes incurred Deferred income taxes Temporary differences Tax losses Tax credits
Friday, September 5, 2025 OFFICIAL GAZETTE 433 Holding and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debe Haber F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Estimation for non-recoverable income tax Temporary differences Tax losses Tax credits Increase by updating income tax (1) CONTINUING OPERATIONS RESULTS Discontinued operations Discontinued operations Increase by updating discontinued operations (1) NET RESULT Other comprehensive income Valuation of trading financial instruments Period effect Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU Increase by updating the valuation of trading financial instruments (1) Valuation of financial instruments to collect and sell Period effect Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU
434 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debe Haber F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Increase by updating the valuation of financial instruments to collect and sell (1) Valuation of cash flow hedging financial instruments Period effect Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU Increase by updating the valuation of cash flow hedging financial instruments (1) Valuation of other hedging financial instruments Period effect Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU Increase by updating the valuation of other hedging financial instruments (1) Income and expenses related to assets held for disposal Period effect Result Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU
Friday, September 5, 2025 OFFICIAL GAZETTE 435 Holding and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debe Haber F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Increase by updating income and expenses related to assets held for disposal (1) Remeasurement of defined benefits to employees Period effect Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU Increase by updating the remeasurement of defined benefits to employees (1) Remeasurement due to result in the valuation of the reserve for ongoing risks due to variation in discount rates Period effect Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU Increase by updating the remeasurement due to result in the valuation of the reserve for ongoing risks due to variation in discount rates (1) Cumulative effect by conversion Period effect Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU Increase by updating the cumulative effect by conversion (1)
436 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R12 Consolidation Report A-1220 Consolidation of the comprehensive income statement of the Holding Company with its subsidiaries Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Comprehensive income statement of the Holding Company Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Comprehensive income statement of the subsidiary Sum of the comprehensive income statements of its subsidiaries Sum of the comprehensive income statement of the Holding Company and its subsidiaries Eliminations Consolidated comprehensive income statement of the Financial Group Debe Haber F=C+D-E F=C-D+E A (i) (ii) (n) B= i+ii+n C=A+B D E Result from holding non-monetary assets Period effect Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU Increase by updating the result from holding non-monetary assets (1) Participation in OCI of other entities Period effect Valuation Effect of income tax and deferred PTU Estimation for non-recoverable income tax and deferred PTU Increase by updating the participation in OCI of other entities (1) COMPREHENSIVE RESULT Net result attributable to: Controlling interest Non-controlling interest Comprehensive result attributable to: Controlling interest Non-controlling interest BASIC EARNINGS PER ORDINARY SHARE (2) Holding and Sub-holding Companies (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 and Sustainability Standards, A.C. (2) Determined in accordance with what is provided in Bulletin B-14 "Earnings per share", issued by the Mexican Council of Financial Information and Sustainability Standards, A.C. * The sum of the eliminations must respect the nature of the account.
Friday, September 5, 2025 OFFICIAL GAZETTE 437 SERIES R13 FINANCIAL STATEMENTS This series is integrated by eight (8) reports, whose frequency of preparation and presentation must be monthly for reports B-1321, B-1322, B-1323 and B-1324 and quarterly for reports A-1311, A-1313, A-1316 and A-1318. REPORTS A-1311 Statement of changes in the equity of the Holding Company The statement of changes in equity aims to present information on changes in the investment of the owners of the Holding Company during the accounting period. It must show the reconciliation between initial and final balances of the period of each of the items that form part of the equity. In this report, the balances of all equity concepts of the Holding Company are requested, showing the movements occurred in the period being reported, the movements refer to the increases or decreases in equity originated by owner movements, reserve movements and comprehensive result. A-1313 Statement of changes in the equity of the consolidated financial group The statement of changes in equity aims to present information on changes in the investment of the owners of the Financial Group during the accounting period. It must show the reconciliation between initial and final balances of the period of each of the items that form part of the equity. In this report, the balances of all equity concepts of the Financial Group are requested, showing the movements occurred in the period being reported, the movements refer to the increases or decreases in equity originated by owner movements, reserve movements and comprehensive result. A-1316 Cash flow statement of the Holding Company The cash flow statement has as its main objective to provide information about changes in the resources and financing sources of the Holding Company in the accounting period. The changes refer to the differences classified according to the resources generated or used by operations, by financing activities and by investment activities, in the different items of the initial and final financial position statement of the period being reported. Likewise, the increase or decrease in cash and equivalents in the period must be reflected. A-1318 Cash flow statement of the consolidated financial group The cash flow statement has as its main objective to provide information about changes in the resources and financing sources of the Financial Group in the accounting period. The changes refer to the differences classified according to the resources generated or used by operations, by financing activities and by investment activities, in the different items of the initial and final financial position statement of the period being reported. Likewise, the increase or decrease in cash and equivalents in the period must be reflected. B-1321 Financial Position Statement of the Holding Company The financial position statement aims to present the value of assets and rights, real, direct or contingent obligations, as well as equity and of an entity or a specific date. It must show adequately and on consistent bases, the position of the entities regarding their assets, liabilities, equity and off-balance sheet accounts so that the economic resources available to the Holding Companies can be evaluated, as well as their financial structure. In this report, the total balances at the end of the period of the different concepts that make up the financial position statement of the Holding Company are requested. B-1322 Comprehensive Income Statement of the Holding Company The comprehensive income statement aims to show information related to the result of its operations in equity and, therefore, of income and expenses and other comprehensive income (OCI) and comprehensive result. In this report, relevant information on the operations carried out by the Holding Company during the period being reported is requested.
438 OFFICIAL GAZETTE Friday, September 5, 2025 B-1323 Financial Position Statement of the consolidated financial group The financial position statement aims to present the value of assets and rights, real, direct or contingent obligations, as well as equity and of an entity or a specific date. It must show adequately and on consistent bases, the position of the entities regarding their assets, liabilities, equity and off-balance sheet accounts so that the economic resources available to the Financial Groups can be evaluated, as well as their financial structure. In this report, the total balances at the end of the period of the different concepts that make up the financial position statement of the Consolidated Financial Group are requested. B-1324 Comprehensive Income Statement of the consolidated financial group The comprehensive income statement aims to show information related to the result of its operations in equity and, therefore, of income and expenses and other comprehensive income (OCI) and comprehensive result. In this report, relevant information on the operations carried out by the Consolidated Financial Group during the period being reported is requested. To fill out reports A-1311, A-1313, A-1316, A-1318, B-1321, B-1322, B-1323 and B-1324, the following aspects must be taken into consideration: The data referring to balances must be presented in national currency, foreign currency, VSM, UMA and UDIS valued in pesos and foreign currency valued in pesos using the exchange rate indicated in the current accounting criteria. These amounts and balances must be presented in pesos, with two decimals, and without commas. For example: $20,585.70 would be 20585.70. CAPTURE FORMAT The Companies will carry out the sending of the information related to reports A-1311, A-1313, A-1316 and A-1318, described above, by using the following capture format: REQUESTED INFORMATION SECTION REPORT IDENTIFIER PERIOD COMPANY KEY REPORT SECTION FINANCIAL INFORMATION CONCEPT BALANCE TYPE DATA The Companies will carry out the sending of the information related to reports B-1321, B-1322, B-1323 and B-1324, described above, by using the following capture format: REQUESTED INFORMATION SECTION REPORT IDENTIFIER PERIOD COMPANY KEY REPORT SECTION FINANCIAL INFORMATION CONCEPT DATA The Companies will report the information indicated in this series, which must comply with the validations and quality standards indicated by the National Banking and Securities Commission (Commission), adjusting to the characteristics and specifications for filling out and sending information presented in the support guides, which are published and updated in the Interinstitutional Information Transfer System (SITI) or in that which the Commission makes known, if applicable. Once the validations and quality standards are met, the SITI will generate an electronic receipt of receipt. The information must be sent only once and will be received assuming it meets all characteristics and specifications, for which it cannot be modified and must present consistency with the various reports in which the same information is included with a different level of integration, therefore, if it does not meet the required quality and characteristics or has been presented incompletely, the obligation to present it will be considered unfulfilled and, consequently, the corresponding sanctions will be imposed in accordance with the applicable legal provisions.
Friday, September 5, 2025 OFFICIAL GAZETTE 439 Holding and Sub-holding Companies Series R13 Financial Statements Report A-1311 Statement of changes in the equity of the Holding Company Includes figures in national currency, foreign currency and UDIS valued in pesos Figures in pesos Concept Contributed capital Earned capital Total equity Share capital Contributions for future capital increases formalized by its governing body Premium on share sales Financial instruments that qualify as equity Capital reserves Accumulated results Valuation of trading financial struments Valuation of financial instruments to collect and sell Income and expenses related to assets held for disposal Remeasurement of defined benefits to employees Cumulative effect by conversion Result from holding non-monetary assets Participation in OCI of other entities Balance at ___ of _________ of ___ Retrospective adjustments for accounting changes Retrospective adjustments for error corrections Balance at ___ of _______ of ___adjusted OWNER MOVEMENTS Capital contributions Capital refunds Decree of dividends Capitalization of other equity concepts Total RESERVE MOVEMENTS Capital reserves (1) COMPREHENSIVE RESULT: Net result Other comprehensive income Valuation of trading financial instruments Valuation of financial instruments to collect and sell Income and expenses related to assets held for disposal Remeasurement of defined benefits to employees Cumulative effect by conversion Result from holding non-monetary assets Participation in OCI of other entities Total Balance at ___ of __________ of ___ Holding and Sub-holding Companies (1) The entity must show in this line, the amounts that represent increases or decreases to capital reserves.
440 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R13 Financial Statements Report A-1313 Statement of changes in the equity of the consolidated financial group Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Contributed capital Earned capital Total controlling interest Non-controlling interest total Total equity Share capital Contributions for future capital increases formalized by its governing body Premium on share sales Financial instruments that qualify as equity Capital reserves Accumulated results Valuation of trading financial struments Valuation of financial instruments to collect and sell Valuation of cash flow hedging financial instruments Valuation of other financial hedging instruments Income and expenses related to assets held for disposal Remeasurement of defined benefits to employees Remeasurement due to result in the valuation of the reserve of ongoing risks by variation in discount rates Cumulative effect by conversion Result from holding non-monetary assets Participation in OCI other entities Balance at ___ of _________ of ___ Retrospective adjustments for accounting changes Retrospective adjustments for error corrections Balance at ___ of _______ of ___adjusted OWNER MOVEMENTS Capital contributions Capital refunds Decree of dividends Capitalization of other equity concepts Changes in controlling participation that do not imply loss of control Total RESERVE MOVEMENTS Capital reserves (1) COMPREHENSIVE RESULT Net result Other comprehensive income Valuation of trading financial struments
Friday, September 5, 2025 OFFICIAL GAZETTE 441 Holding and Sub-holding Companies Series R13 Financial Statements Report A-1313 Statement of changes in the equity of the consolidated financial group Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos Concept Contributed capital Earned capital Total controlling interest Non-controlling interest total Total equity Share capital Contributions for future capital increases formalized by its governing body Premium on share sales Financial instruments that qualify as equity Capital reserves Accumulated results Valuation of trading financial struments Valuation of financial instruments to collect and sell Valuation of cash flow hedging financial instruments Valuation of other financial hedging instruments Income and expenses related to assets held for disposal Remeasurement of defined benefits to employees Remeasurement due to result in the valuation of the reserve of ongoing risks by variation in discount rates Cumulative effect by conversion Result from holding non-monetary assets Participation in OCI other entities Valuation of financial instruments to collect and sell Valuation of cash flow hedging financial instruments Valuation of other financial hedging instruments Income and expenses related to assets held for disposal Remeasurement of defined benefits to employees Remeasurement due to result in the valuation of the reserve of ongoing risks by variation in discount rates Cumulative effect by conversion Result from holding non-monetary assets Participation in OCI of other entities Total Balance at ___ of __________ of ___ Holding and Sub-holding Companies (1) The entity must show in this line, the amounts that represent increases or decreases to capital reserves.
442 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R13 Financial Statements Report A-1316 Cash flow statement of the Holding Company Includes figures in national currency, foreign currency and UDIS valued in pesos Figures in pesos
Concept Amount Operating activities Result before income tax
Adjustments for items associated with investment activities Depreciation of properties, furniture and equipment Amortization of intangible assets Losses or reversal of losses from impairment of long-term assets Participation in the net result of other entities Other adjustments for items associated with investment activities Discontinued operations Long-term assets held for sale or for distribution to owners Adjustments for items associated with financing activities Interest associated with bank loans and from other entities Interest associated with financial instruments that qualify as liabilities Interest on lease liabilities Other interest Changes in operating items Change in bank loans and from other entities Change in investments in financial instruments (securities) (net) Change in repo debtors Change in other accounts receivable (net) Change in sold collateral Change in assets/liabilities for employee benefits Change in other accounts payable Change in other provisions Tax refunds on income Income tax payments Dividend receipts from permanent investments Payments for acquisition of subsidiaries Receipts from disposal of subsidiaries Payments for acquisition of other entities Receipts from disposal of other entities
Friday, September 5, 2025 OFFICIAL GAZETTE 443 Holding and Sub-holding Companies Series R13 Financial Statements Report A-1316 Cash Flow Statement of the Holding Company Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos
Concept Amount Net cash flows from operating activities Investment activities Payments for long-term financial instruments Receipts from long-term financial instruments Payments for acquisition of properties, furniture and equipment Receipts from disposal of properties, furniture and equipment Payments for discontinued operations Receipts from discontinued operations Payments for acquisition of intangible assets Receipts from disposal of intangible assets Other receipts from investment activities Other payments for investment activities Net cash flows from investment activities Financing activities Receipts from obtaining bank loans and from other entities Payments of bank loans and from other entities Payments for lease liabilities Receipts from issuance of shares Payments for return of share capital Receipts from issuance of financial instruments that qualify as equity Payments associated with financial instruments that qualify as equity Dividend payments Payments associated with repurchase of own shares Receipts from issuance of instruments that qualify as liabilities Payments associated with instruments that qualify as liabilities Other receipts from financing activities Other payments for financing activities 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 Holding and Sub-holding Companies
In accordance with what accounting criteria establish, the concepts appearing in this statement are shown in an enumerative but not exhaustive manner.
444 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R13 Financial Statements Report A-1318 Cash Flow Statement of the consolidated financial group Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept Amount Operating activities Result before income taxes
Adjustments for items associated with investment activities Depreciation of properties, furniture and equipment Amortization of intangible assets Losses or reversal of losses from impairment of long-term assets Participation in the net result of other entities Other adjustments for items associated with investment activities Discontinued operations Long-term assets held for sale or for distribution to owners Adjustments for items associated with financing activities Interest associated with bank loans and from other entities Interest associated with financial instruments that qualify as liabilities Interest on lease liabilities Other interest Changes in operating items Change in bank loans and from other entities Change in margin accounts (derivative financial instruments) Change in investments in financial instruments (securities) (net) Change in repo debtors Change in securities lending (asset) Change in derivative financial instruments (asset) Change in credit portfolio (net) Change in acquired receivables (net) Change in debtors of insurers and guarantors Change in amounts recoverable from reinsurance and re-guarantee (net) Change in benefits to be received in securitization operations Change in virtual assets Change in inventories Change in other accounts receivable (net) Change in adjudicated goods (net) Change in deposits Change in technical reserves Change in repo creditors Change in securities lending (liability) Change in sold or pledged collateral Change in derivative financial instruments (liability) Change in accounts payable for reinsurance and re-guarantee (liability) Change in obligations in securitization operations Change in hedging financial instruments (of hedged items related to operating activities) Change in assets/liabilities for employee benefits Change in other accounts payable Changes in other provisions Tax refunds on income Income tax payments
Friday, September 5, 2025 OFFICIAL GAZETTE 445 Holding and Sub-holding Companies Series R13 Financial Statements Report A-1318 Cash Flow Statement of the consolidated financial group Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept Amount Net cash flows from operating activities Investment activities Payments for long-term financial instruments Receipts from long-term financial instruments Payments for acquisition of properties, furniture and equipment Receipts from disposal of properties, furniture and equipment Payments for discontinued operations Receipts from discontinued operations Payments for acquisition of subsidiaries Receipts from disposal of subsidiaries Payments for acquisition of other entities Receipts from disposal of other entities Dividend receipts from permanent investments Payments for acquisition of intangible assets Receipts from disposal of intangible assets Receipts associated with hedging financial instruments (of hedged items related to investment activities) Payments associated with hedging financial instruments (of hedged items related to investment activities) Other receipts from investment activities Other payments for investment activities Net cash flows from investment activities Financing activities Receipts from obtaining bank loans and from other entities Payments of bank loans and from other entities Payments for lease liabilities Receipts from issuance of shares Payments for return of share capital Receipts from issuance of financial instruments that qualify as equity Payments associated with financial instruments that qualify as equity Dividend payments Payments associated with repurchase of own shares Receipts from issuance of financial instruments that qualify as liabilities Payments associated with financial instruments that qualify as liabilities Receipts associated with hedging financial instruments (of hedged items related to financing activities) Payments associated with hedging financial instruments (of hedged items related to financing activities) Other receipts from financing activities Other payments for financing activities 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 Holding and Sub-holding Companies
In accordance with what accounting criteria establish, the concepts appearing in this statement are shown in an enumerative but not exhaustive manner.
446 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R13 Financial Statements Report B-1321 Financial Position Statement of the Holding Company Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos
Concept Amount ASSETS Cash and cash equivalents Investments in financial instruments Negotiable financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (securities) (net) Financial instruments to collect principal and interest (securities) Estimate of expected credit losses for investments in financial instruments to collect principal and interest (securities) Repo debtors Accounts receivable (net) Long-term assets held for sale or for distribution to owners Assets related to discontinued operations Prepayments and other assets Properties, furniture and equipment (net) Assets for right of use of properties, furniture and equipment (net) Permanent investments Subsidiaries Associates Joint ventures Other permanent investments Deferred income tax assets Intangible assets (net) Assets for right of use of intangible assets (net) Goodwill LIABILITIES Bank loans and from other entities Immediately payable Short-term Long-term Sold collateral Repos Other sold collateral Lease liabilities Other accounts payable Creditors for settlement of operations Creditors for cash collateral received Contributions payable Various creditors and other accounts payable Liabilities related to groups of assets held for sale Liabilities related to discontinued operations Financial instruments that qualify as liabilities Subordinated obligations in circulation Contributions for future capital increases pending formalization by its governing body Other
Friday, September 5, 2025 OFFICIAL GAZETTE 447 Holding and Sub-holding Companies Series R13 Financial Statements Report B-1321 Financial Position Statement of the Holding Company Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos
Concept Amount Obligations associated with the removal of components of properties, furniture and equipment Income tax liability Employee benefits liability Deferred credits and advance payments EQUITY Contributed capital Share capital Unpaid share capital Increase due to update of paid share capital (1) Contributions for future capital increases formalized by its governing body Increase due to update of contributions for future capital increases formalized by its governing body (1) Share premium Increase due to update of share premium (1) Financial instruments that qualify as equity Increase due to update of financial instruments that qualify as equity (1) Retained earnings Capital reserves Increase due to update of capital reserves (1) Accumulated results Results of prior periods Increase due to update of results of prior periods (1) Net result Other comprehensive income Valuation of negotiable financial instruments Increase due to update of valuation of negotiable financial instruments (1) Valuation of financial instruments to collect and sell Increase due to update of valuation of financial instruments to collect and sell (1) Income and expenses related to assets held for disposal Increase due to update of income and expenses related to assets held for disposal (1) Remeasurement of defined employee benefits Increase due to update of remeasurement of defined employee benefits (1) Accumulated effect from translation Increase due to update of accumulated effect from translation (1) Result from holding non-monetary assets Increase due to update of result from holding non-monetary assets (1) Participation in OCI of other entities Increase due to update of participation in OCI of other entities (1) MEMORANDUM ACCOUNTS Contingent assets and liabilities Shares delivered in custody or as guarantee Collateral received by the entity Collateral received and sold by the entity Other registration accounts Holding and Sub-holding Companies
(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 for Financial Information and Sustainability Standards, A.C.
448 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R13 Financial Statements Report B-1322 Comprehensive Income Statement of the Holding Company Includes figures in national currency, foreign currency, and UDIS valued in pesos Figures in pesos
Concept Amount Result from participation in other entities Interest income Interest expenses Commissions and fees paid Intermediation result Other operating income (expenses) Administration and promotion expenses Net monetary position result (1) Revaluation result RESULT BEFORE INCOME TAXES Income taxes RESULT FROM CONTINUING OPERATIONS Discontinued operations NET RESULT Other comprehensive income Valuation of negotiable financial instruments Valuation of financial instruments to collect and sell Income and expenses related to assets held for disposal Remeasurement of defined employee benefits Accumulated effect from translation Result from holding non-monetary assets Participation in OCI of other entities COMPREHENSIVE RESULT Holding and Sub-holding Companies
(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 for Financial Information and Sustainability Standards, A.C.
Friday, September 5, 2025 OFFICIAL GAZETTE 449 Holding and Sub-holding Companies Series R13 Financial Statements Report B-1323 Financial Position Statement of the consolidated financial group Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept Amount ASSETS Cash and cash equivalents Margin accounts (derivative financial instruments) Investments in financial instruments Negotiable financial instruments Financial instruments to collect and sell Financial instruments to collect principal and interest (securities) (net) Financial instruments to collect principal and interest (securities) Estimate of expected credit losses for investments in financial instruments to collect principal and interest (securities) Repo debtors Securities lending Derivative financial instruments For trading purposes For hedging purposes Valuation adjustments for hedging of financial assets Credit portfolio with credit risk Stage 1 Commercial credits Business or commercial activity Financial entities Government entities Consumer credits Housing credits Medium and residential Social interest Credits acquired from INFONAVIT or FOVISSSTE Remodeling or improvement with guarantee granted by Development Bank or public trusts Remodeling or improvement with guarantee of the housing sub-account Credit portfolio with credit risk Stage 2 Commercial credits Business or commercial activity Financial entities Government entities Consumer credits Housing credits Medium and residential Social interest Credits acquired from INFONAVIT or FOVISSSTE Remodeling or improvement with guarantee granted by Development Bank or public trusts Remodeling or improvement with guarantee of the housing sub-account Credit portfolio with credit risk Stage 3 Commercial credits Business or commercial activity Financial entities Government entities
450 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R13 Financial Statements Report B-1323 Financial Position Statement of the consolidated financial group Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept Amount Consumer credits Housing credits Medium and residential Social interest Credits acquired from INFONAVIT or FOVISSSTE Remodeling or improvement with guarantee granted by Development Bank or public trusts Remodeling or improvement with guarantee of the housing sub-account Credit portfolio valued at fair value Commercial credits Business or commercial activity Financial entities Government entities Consumer credits Housing credits Medium and residential Social interest Credits acquired from INFONAVIT or FOVISSSTE Remodeling or improvement with guarantee granted by Development Bank or public trusts Remodeling or improvement with guarantee of the housing sub-account Credit portfolio Deferred items (2) Preventive estimate for credit risks Credit portfolio (net) Credit portfolio of insurance and guaranty institutions Deferred items (2) Preventive estimate for credit risks of insurance and guaranty Credit portfolio of insurance and guaranty institutions (net) Acquired receivables (net) Total credit portfolio (net) Virtual assets Benefits to be received in securitization operations Debtors of insurers and guarantors Amounts recoverable from reinsurance and re-guarantee (net) Other accounts receivable (net) Merchandise inventory Adjudicated goods (net) Long-term assets held for sale or for distribution to owners Assets related to discontinued operations Prepayments and other assets Properties, furniture and equipment (net) Assets for right of use of properties, furniture and equipment (net) Permanent investments
Friday, September 5, 2025 OFFICIAL GAZETTE 451 Holding and Sub-holding Companies Series R13 Financial Statements Report B-1323 Financial Position Statement of the consolidated financial group Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept Amount Deferred income tax assets Intangible assets (net) Assets for right of use of intangible assets (net) Goodwill LIABILITIES Deposits Immediately payable deposits Time deposits From the general public Money market Issued credit titles Global deposit account with no movements Electronic payment funds issued Bank loans and from other entities Immediately payable Short-term Long-term Shareholder loans Short-term Long-term Securities assigned for settlement Technical reserves Repo creditors Securities lending Sold or pledged collateral Repos Securities lending Derivative financial instruments Other sold collateral Derivative financial instruments For trading purposes For hedging purposes Valuation adjustments for hedging of financial liabilities Accounts payable for reinsurance and re-guarantee (net) Obligations in securitization operations Lease liabilities Other accounts payable Suppliers Creditors for settlement of operations Creditors for margin accounts Creditors for cash collateral received Contributions payable Various creditors and other accounts payable
452 OFFICIAL GAZETTE Friday, September 5, 2025 Holding and Sub-holding Companies Series R13 Financial Statements Report B-1323 Financial Position Statement of the consolidated financial group Includes figures in national currency, foreign currency, VSM, UMA and UDIS valued in pesos Figures in pesos
Concept Amount Liabilities related to groups of assets held for sale Liabilities related to discontinued operations Financial instruments qualifying as liabilities Subordinated obligations in circulation Contributions for future capital increases pending formalization by its governing body Other Obligations associated with the retirement of components of property, plant and equipment Income tax liability Employee benefits liability Deferred credits and advance payments
ACCOUNTING EQUITY Controlling interest Contributed capital Share capital Unpaid share capital Increase due to updating of paid share capital (1) Contributions for future capital increases formalized by its governing body Increase due to updating of contributions for future capital increases formalized by its governing body (1) Premium on share sales Increase due to updating of premium on share sales (1) Financial instruments qualifying as equity Increase due to updating of financial instruments qualifying as equity (1) Effect from incorporation into the popular financial companies regime Increase due to updating of the effect from incorporation into the popular financial companies regime (1) Retained earnings Capital reserves Increase due to updating of capital reserves (1) Accumulated results Results from prior periods Result from application Result from accounting changes and error corrections Increase due to updating of results from prior periods (1) Net income Other comprehensive income Valuation of trading financial instruments Increase due to updating of the valuation of trading financial instruments (1) Valuation of financial instruments to collect and sell Increase due to updating of the valuation of financial instruments to collect and sell (1) Valuation of cash flow hedging financial instruments Increase due to updating of the valuation of cash flow hedging financial instruments (1) Valuation of other hedging financial instruments Increase due to updating of the valuation of other hedging financial instruments (1) Income and expenses related to assets held for disposal
Increase due to updating of income and expenses related to assets held for disposal (1) Remeasurement of defined employee benefits Increase due to updating of the remeasurement of defined employee benefits (1) Remeasurement result in the valuation of the reserve for risks in progress due to variation in discount rates Increase due to updating of the remeasurement result in the valuation of the reserve for risks in progress due to variation in discount rates (1) Accumulated effect from conversion Increase due to updating of the accumulated effect from conversion (1) Result from holding non-monetary assets Increase due to updating of the result from holding non-monetary assets (1) Participation in OCI of other entities Increase due to updating of the participation in OCI of other entities (1) Non-controlling interest Net income attributable to non-controlling interest Other non-controlling interest Other comprehensive income attributable to non-controlling interest
OFF-BALANCE SHEET ACCOUNTS Operations on behalf of third parties Clients current accounts Client banks Dividends collected from clients Interest collected from clients Settlement of client operations Premiums collected from clients Settlements with client foreign exchange Margin accounts Other current accounts Custody operations Client financial instruments received in custody Client financial instruments abroad Operations on behalf of clients Repo operations on behalf of clients Securities lending operations on behalf of clients Collateral received as guarantee on behalf of clients Collateral delivered as guarantee on behalf of clients Operations for the purchase of derivative financial instruments From clients' futures and forward contracts (notional amount) From options From swaps From packages of client derivative financial instruments Operations for the sale of derivative financial instruments From clients' futures and forward contracts (notional amount) From options From swaps
Friday, September 5, 2025 OFFICIAL GAZETTE 453 Holding and Sub-holding Companies Series R13 Financial Statements Report B-1323 Financial Position Statement of the consolidated financial group Includes figures in national currency, foreign currency, VSM, UMA and valorized UDIS in pesos Figures in pesos
Concept Amount From packages of client derivative financial instruments Administered trusts Investment banking operations on behalf of third parties SIEFORES shares on behalf of workers Other registration accounts Operations on own account Granted guarantees Contingent assets and liabilities Credit commitments Assets in trust or mandate Trusts Mandates Assets in custody or administration Shares delivered in custody or as guarantee Collateral received by the entity Cash administered in trust Government debt Bank debt Other debt instruments Equity financial instruments Other Collateral received and sold or delivered as guarantee by the entity Government debt Bank debt Other debt instruments Equity financial instruments Other Deposit of assets Accrued interest not collected derived from credit portfolio with credit risk Stage 3 Liabilities for valid sureties (net) Recovery guarantees for issued sureties Pending claims awaiting verification Contingent claims Paid claims Cancelled claims Recovery of paid claims SIEFORES shares, own position Other registration accounts
Holding and Sub-holding Companies
(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 for Financial Information and Sustainability Standards, A.C. The balance of the concept must be integrated in accordance with the presentation standards established in criterion D-1 "Statement of Financial Position".
Friday, September 5, 2025 OFFICIAL GAZETTE 455 Holding and Sub-holding Companies Series R13 Financial Statements Report B-1324 Comprehensive Income Statement of the consolidated financial group Includes figures in national currency, foreign currency, VSM, UMA and valorized UDIS in pesos Figures in pesos
Concept Amount Interest income Interest expense Net monetary position result (financial margin) (1) FINANCIAL MARGIN Preventive estimate for credit risks FINANCIAL MARGIN ADJUSTED FOR CREDIT RISKS Commissions and fees charged Commissions and fees paid Premium income (net) Net increase in technical reserves Net acquisition cost for insurance and surety operations Net cost of claims, settlements and other obligations pending fulfillment Result from intermediation Operating costs of AFORES Other income (expenses) from operations Administration and promotion expenses OPERATING RESULT Participation in the net result of other entities RESULT BEFORE INCOME TAX Income tax RESULT FROM CONTINUING OPERATIONS Discontinued operations NET INCOME Other comprehensive income Valuation of trading financial instruments Valuation of financial instruments to collect and sell Valuation of cash flow hedging financial instruments Valuation of other hedging financial instruments Income and expenses related to assets held for disposal Remeasurement of defined employee benefits Remeasurement result in the valuation of the reserve for risks in progress due to variation in discount rates Accumulated effect from conversion Result from holding non-monetary assets Participation in OCI of other entities COMPREHENSIVE INCOME Net income attributable to: Controlling interest Non-controlling interest Comprehensive income attributable to: Controlling interest Non-controlling interest BASIC EARNINGS PER ORDINARY SHARE (2)
Holding and Sub-holding Companies
(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 for Financial Information and Sustainability Standards, A.C. (2) Determined in accordance with what is provided in Bulletin B-14 "Earnings per share", issued by the Mexican Council for Financial Information and Sustainability Standards, A.C.
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