Resolution modifying the General Provisions applicable to holding companies of financial groups and sub-holding companies regarding matters under the joint supervision of national supervisory commissions

DOF: 14/03/2025

RESOLUTION modifying the General Provisions applicable to holding companies of financial groups and sub-holding companies regulating matters that correspond jointly to the national supervisory commissions

A seal bearing the National Coat of Arms appears at the margin, stating: United Mexican States.- Treasury.- Ministry of

Treasury and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, the National Insurance and Bonds Commission, and the National Retirement Savings System Commission, based on the provisions of articles 91, first and second paragraphs; 92; 94, first, second and third paragraphs and 95 of the Law to Regulate Financial Groups; 4, sections III, IV, V,

XXXVI and XXXVIII and 16, section I of the Law of the National Banking and Securities Commission; 366, sections II,

V, VI, VII and XXXIX and 372, sections I, VI, VIII and XLIII of the Law of Insurance and Bond Institutions;

5th,

section XVI; 11 and 12 sections I, VIII and XVI of the Law of the Retirement Savings Systems, as well as article

98 Bis of the Credit Institutions Law, as applicable, and

CONSIDERING

That the Law to Regulate Financial Groups provides the authority for the National Banking and Securities Commission, the National Insurance and Bonds Commission and the National Retirement Savings System Commission, jointly, to issue prudential rules on financial information disclosure, as well as accounting rules and criteria to which holding companies of financial groups, as well as the entities comprising them, must adhere, for the approval, dissemination and content of their financial statements;

That the National Banking and Securities Commission, attending to one of its main axes, regulatory simplification, published in the Official Gazette of the Federation on April 16, 2024 the modification to the General Provisions applicable to Credit Institutions, to the General Provisions applicable to development agencies and development entities, to the General Provisions applicable to general warehouses, exchange houses, credit unions and multiple-object financial societies regulated and to the General Provisions applicable to brokerage houses, which included the elimination of the Annexes of Financial Indicators;

That the modification made aimed to reduce the compliance cost of said General Provisions, as well as to promote consistency between the financial indicator information issued by the National Banking and Securities Commission through its Information Portfolio and that disseminated by supervised entities in their financial information;

That with the publication made on April 16, 2024, the mandatory individual information requirements for entities supervised by the Commission ceased to be consistent with the consolidated information requirements requested. Additionally, the financial indicators disseminated by supervised entities in their financial information are not comparable with those issued by the Commission through its Information Portfolio, so the indicators might not contribute to a complete and correct evaluation of the financial statements, and

That based on the above, it is concluded that it is appropriate to eliminate Annex 2 of the General Provisions applicable to holding companies of financial groups and sub-holding companies regulating matters that correspond jointly to the National Supervisory Commissions, with the purpose of maintaining consistency with the requirements requested from entities individually, reducing the administrative burden and compliance cost of the General Provisions by supervised entities, therefore it has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO HOLDING COMPANIES OF FINANCIAL GROUPS AND SUB-HOLDING COMPANIES REGULATING MATTERS THAT CORRESPOND JOINTLY TO THE NATIONAL SUPERVISORY COMMISSIONS

SINGLE.- Articles 61, section I, subsection b), first and second paragraphs and 63,

section

IV, first paragraph; and Annex 2 of the General Provisions applicable to holding companies of financial groups and sub-holding companies regulating matters that correspond jointly to the national supervisory commissions, published in the Official Gazette of the Federation on June 29, 2018 and modified through resolutions published in said medium of dissemination, are REFORMED and REPEALED, respectively, to read as follows:

" INDEX

TITLE FIRST to TITLE FIFTH

...

ANNEXES

Annex 1

...

Annex 2

(Repealed) "

" Article 61.-

...

...

I.

...

...

...

...

...

...

...

a)

...

1. to 16.

...

...

b)

The financial situation, providing information relative to:

1. to 6.

...

To the extent considered relevant, the Holding Company must explain changes occurred in the main items of the consolidated statement of financial position of the last fiscal year, as well as a general explanation of the evolution of these over the last three fiscal years. Likewise, they must use financial indicators that provide relevant elements of judgment regarding solvency, liquidity, operational efficiency, financial risk and profitability for the evaluation of the Holding Company, indicating the formulas used for their determination, which must be consistent with those contained in the financial indicators published on the Internet page of the National Banking and Securities Commission.

c)

...

II. to

V.

... "

" Article 63.-

...

I. to

III.

...

IV.

The financial indicators that provide relevant elements of judgment for the evaluation of the solvency, liquidity, operational efficiency, financial risk and profitability of the Holding Companies, indicating the formulas used for their determination, which must be consistent with those contained in the financial indicators published on the Internet page of the National Banking and Securities Commission.

...

V.

... "

TRANSITORY

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

Respectfully

Mexico City, March 6, 2025. - National Banking and Securities Commission: President, Dr.
Jesús de la Fuente Rodríguez .- Signature.- National Insurance and Bonds Commission: President, Mtro.
Ricardo Ernesto Ochoa Rodríguez .- Signature.- National Retirement Savings System Commission:
President, Mtro. Julio César Cervantes Parra .- Signature.

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