Regulatory Alerts2018-01-04 | DOF 5510038Added
Resolution modifying the general provisions applicable to investment funds and service providers
The CNBV amends Annexes 5, 6, and 7 of the General Provisions applicable to investment funds and their service providers to incorporate specific Financial Reporting Standards (NIFs) B-17, C-3, C-9, C-16, C-19, C-20, D-1, and D-2. These standards become effective for investment funds, fund operating companies, and fund share distribution companies on January 1, 2019. The resolution also updates accounting criteria regarding permanent investments in promoted companies, monetary position results, and lease capitalization thresholds.
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