Resolution modifying the General Provisions applicable to investment funds and service providers — SHCP — MX

DOF: 07/07/2026

RESOLUTION that modifies the General Provisions applicable to investment funds and to the persons who provide services to them

A seal with the National Coat of Arms appears at the margin, 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 what is provided by articles 76, second paragraph and 77, second paragraph of the Investment Funds Law; 98 Bis of the Credit Institutions Law; 19, fractions XIV and XV and 24 of the National Law to Eliminate Bureaucratic Procedures; as well as 4, fractions II, III, V, XXXVI and XXXVIII; 14; 16, fractions I and XVII of the Law of the National Banking and Securities Commission, and

CONSIDERING

That, on July 25, 2025, the "Resolution that modifies the General Provisions applicable to investment funds and to the persons who provide services to them" was published in the Official Gazette of the Federation, through which adjustments were made to the regulations regarding special accounting criteria and special accounting records, with the object of providing legal certainty regarding the natural phenomena that update the assumption for their authorization and the requirements that must be met to demonstrate adverse impact on the solvency or liquidity of investment funds, fund operating companies, fund share distribution companies and fund share valuation companies and, if applicable, on the stability of the financial system as a whole, or when said financial entities are carrying out financial cleanup or corporate restructuring processes, and

That, in compliance with what is established in the "General Agreement establishing simplification and administrative improvement actions for procedures carried out before the National Banking and Securities Commission" published in the Official Gazette of the Federation on December 31, 2025, as well as article 24, second paragraph of the National Law to Eliminate Bureaucratic Procedures, it is necessary to modify the "General Provisions applicable to investment funds and to the persons who provide services to them" to establish the application formats for procedures related to the authorization of special accounting records and special accounting criteria, as well as to reduce the maximum response deadlines of the authority regarding such authorizations, has resolved to issue the following:

RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO INVESTMENT FUNDS AND TO THE PERSONS WHO PROVIDE SERVICES TO THEM

UNIQUE.- Articles 66, fourth and fifth paragraphs and 66 Bis, second and third paragraphs are REFORMED, and Annex 22 of the "General Provisions applicable to investment funds and to the persons who provide services to them" published in the Official Gazette of the Federation on November 24, 2014 and modified through various resolutions is ADDED, to read as follows:

" INDEX

TITLES FIRST TO EIGHTH . . .

ANNEXES

ANNEXES 1 to 21

. . .

ANNEX 22 Formats for sending information to the National Banking and Securities Commission. "

" Article 66.-

. . .

The authorization request must be sent to the Commission according to the format contained in Annex 22 of these provisions and signed with an autograph signature, or alternatively, by advanced or reliable electronic signature, in accordance with the Commercial Code, by the legal representative of the investment funds or, if applicable, by the legal representative of the self-regulatory organizations recognized by the Commission or of some guild representation body.

The Commission will resolve the authorization request referred to in the previous paragraph, within a period of sixty business days counted from the day following its receipt. Until the respective resolution is notified, investment funds must continue using the accounting criteria established in Annex 5 of these provisions. After said period has passed without the Commission issuing or notifying the corresponding resolution, it will be understood in a negative sense and the request will be considered dismissed.

. . . "

" Article 66 Bis.-

. . .

The request to obtain authorization for the application of special accounting records must be sent to the Commission according to the format contained in Annex 22 of these provisions and signed with an autograph signature, or alternatively, by advanced or reliable electronic signature, in accordance with the Commercial Code, by the legal representative of the investment funds, and must contain at least the following:

I. to V.

. . .

a) and b)

. . .

TRANSITORY CLAUSES

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

SECOND.- Investment funds, fund operating companies, fund share distribution companies and fund share valuation companies that, prior to the entry into force of this modifying Resolution, have presented their authorization request to the Commission in terms of what is established by articles 66 or 66 Bis, as applicable, will continue their process in accordance with what is provided in the "General Agreement establishing simplification and administrative improvement actions for procedures carried out before the National Banking and Securities Commission" published in the Official Gazette of the Federation on December 31, 2025, in the case of those authorization requests that were entered prior to the entry into force of the aforementioned Agreement, they will be processed in accordance with the second transitory article of the same.

THIRD.- Investment funds, fund operating companies, fund share distribution companies and fund share valuation companies that, prior to the entry into force of this modifying Resolution, hold authorization issued by the Commission in terms of what is established in articles 66 or 66 Bis, as applicable, will remain valid until the date of their conclusion.

Respectfully

Mexico City, June 25, 2026. - President of the National Banking and Securities Commission, Ángel Cabrera Mendoza. - Signature.

" ANNEX 22

FORMATS FOR SENDING INFORMATION TO THE NATIONAL BANKING AND SECURITIES COMMISSION

Investment funds, fund operating companies, fund share distribution companies and fund share valuation companies must present the corresponding formats in accordance with what is established in these provisions, duly completed in their entirety, as follows:

INDEX

Basis

Name of the Format

Article 14

Request for authorization to the Commission to make modifications to the prospectus of information to public investors.

Article 14 Bis

Notice of modifications to the prospectus of information to public investors.

Article 66

Request for authorization or extension of special accounting criteria to supervised financial entities when competent authorities issue declarations of emergency or natural disaster due to the occurrence of disturbing natural phenomena that generate effects on the economy and could cause an adverse impact on the solvency or liquidity of the entities and, if applicable, on the stability of the financial system.

Article 66 Bis

Request for authorization of special accounting records to supervised financial entities that carry out financial cleanup or corporate restructuring processes, seeking their stability and correct functioning.

Annex 2, fraction

I, section B,

fourth paragraph

Response to observations formulated by the Commission on the prospectus of information to public investors.

Annex 2, fraction

I, section B,

fifth paragraph

Annual update of the prospectus of information to public investors.

Request for authorization to the Commission to make modifications to the prospectus of information to public investors

Format Homoclave

Date of publication in the DOF

AAAA

Place of request

Date of request

Municipality or Alcaldía:

State:

AAAA

Data of the fund operating society, which administers the corresponding investment fund:

Trade name or corporate name:

Tax domicile:

Name of the attorney or legal representative:

RFC of the legal representative:

Data of the investment fund:

Social denomination:

Blackboard key:

Name of the person authorized to sign the prospectus of information to public investors in question or by the legal representative of the operating society that administers the investment fund:

Domicile to hear or receive notifications

Postal code:

Street:

(Example: Insurgentes Sur Avenue, Ávila Camacho Boulevard, Causeway, Corridor, Road axis, etc.)

Exterior number:

Interior number:

Neighborhood:

(Example: Ampliación Juarez, Residencial Hidalgo, Subdivision, Section, etc.)

Locality

(Optional):

Municipality or Alcaldía:

State:

Between which streets (Optional):

Emails to receive notifications

Email 1:

Email 4:

Email 2:

Email 5:

Email 3:

Email 6:

Detailed description of the sections or topics of the prospectus of information to public investors regarding which authorization is requested from the Commission.

Signature of the person authorized to sign the prospectus of information to public investors in question or by the legal representative of the operating society that

administers the investment fund

CNBV Privacy Notice: In compliance with the General Law on Personal Data Protection in Possession of Obligated Subjects, the National Banking and Securities Commission (CNBV) makes available to the citizenry the Comprehensive and Simplified Privacy Notices of the various administrative and operational units of this Commission, so that data subjects know the treatment that will be given to them and can make informed decisions regarding them, available at https://www.cnbv.gob.mx/ProteccionDatos/Paginas/Avisos-de-Privacidad-de-la-CNBV.aspx

*In accordance with article 4 of the Federal Administrative Procedure Law and 19, fraction XV of the National Law to Eliminate Bureaucratic Procedures, the formats to request procedures and services must be published in the Official Gazette of the Federation (DOF).

This format may be accompanied by additional documentation that the applicant considers necessary to prove the requirement.

Notice of modifications to the prospectus of information to public investors

Format Homoclave

Date of publication in the DOF

AAAA

Place of request

Date of request

Municipality or Alcaldía:

State:

AAAA

Data of the fund operating society, which administers the corresponding investment fund:

Trade name or corporate name:

Tax domicile:

Name of the attorney or legal representative:

RFC of the legal representative:

Data of the investment fund:

Social denomination:

Blackboard key:

Name of the person authorized to sign the prospectus of information to public investors in question or by the legal representative of the operating society that administers the investment fund:

Domicile to hear or receive notifications

Postal code:

Street:

(Example: Insurgentes Sur Avenue, Ávila Camacho Boulevard, Causeway, Corridor, Road axis, etc.)

Exterior number:

Interior number:

Neighborhood:

(Example: Ampliación Juarez, Residencial Hidalgo, Subdivision, Section, etc.)

Locality

(Optional):

Municipality or Alcaldía:

State:

Between which streets

(Optional):

Emails to receive notifications

Email 1:

Email 4:

Email 2:

Email 5:

Email 3:

Email 6:

Selection of the fractions of article 14 Bis of these provisions to which the modifications made to the referred prospectus correspond.

II.

III.

IV.

VI.

VII.

VIII.

IX.

XI.

XII.

XIII.

XIV.

XV.

XVI.

XVII.

XVIII.

XIX.

XX.

XXI.

XXII.

XXIII.

XXIV.

XXV.

XXVI.

XXVII.

XXVIII.

Detailed description of the sections or topics that will be modified in the prospectus of information to public investors, which fall within the assumptions established in the fractions of article 14 Bis of these provisions.

" I hereby declare under oath that the highlighted modifications to the prospectus of information to public investors, which is included as an annex, are located in the assumptions referred to in
article 14 Bis of the General Provisions applicable to investment funds and to the persons who
provide services to them " .

Signature of the person authorized to sign the prospectus of information to public investors in question or by the legal representative of the operating society that

administers the investment fund

This format may be accompanied by additional documentation that the applicant considers necessary to prove the requirement.

Format Homoclave

Date of publication in the DOF

AAAA

Place of request

Date of request

Municipality or Alcaldía:

State:

AAAA

Select the option that fits your request

Authorization Request

Extension Request*

Select the option that fits the nature of the supervised financial entity:

General Warehouses, Exchange Houses and Credit Unions

Savings and Loan Cooperative Societies

Holding Companies of Financial Groups

Credit Institutions

Community Financial Societies and Popular Financial Societies

Liquidating Partners and Clearing Chambers

Brokerage Firms

Investment Funds, Fund Operating Companies or Fund Share Distribution Companies

Collective Financing Institutions and Electronic Payment Fund Institutions

Development Agencies or Development Entity

Data of the Supervised Financial Entity or Self-Regulatory Organization recognized by the Commission or some Guild Representation Body:

Trade name or corporate name
(if applicable):

Tax domicile:

Name of the attorney or legal representative:

RFC of the legal representative:

Domicile to hear or receive notifications

Postal code:

Street:

(Example: Insurgentes Sur Avenue, Ávila Camacho Boulevard, Causeway, Corridor, Road axis, etc.)

Exterior number:

Interior number:

Neighborhood:

(Example: Ampliación Juarez, Residencial Hidalgo, Subdivision, Section, etc.)

Locality
(Optional):

Municipality or Alcaldía:

State:

Between which streets (Optional):

Emails to receive notifications

Email 1:

Email 4:

Email 2:

Email 5:

Email 3:

Email 6:

Detailed description of the special accounting criteria requested, as well as the period and geographic area of application.

Detailed narrative of the economic effects caused or estimated to be caused by the disturbing natural phenomenon.

Estimation of the impact that the economic effects could cause on solvency, liquidity indicators and those related to the application of special accounting criteria of the affected financial entities and, if applicable, the impact on the stability of the financial system.

Explanation of how the special accounting criteria will help reduce or prevent the effects referred to in the previous sections.

*(Only required field for the extension request)

Information with which the entity proves that the economic effects persist on the date of the extension request.

Signature of legal representative of the entity, of the self-regulatory organizations recognized by the Commission or of some guild representation body

This format may be accompanied by additional documentation that the applicant considers necessary to prove the requirement.

Format Homoclave

Date of publication in the DOF

AAAA

Place of request

Date of request

Municipality or Alcaldía:

State:

AAAA

Select the option that fits the nature of the supervised financial entity:

General Warehouses, Exchange Houses and Credit Unions

Savings and Loan Cooperative Societies

Holding and Sub-holding Companies of Financial Groups

Credit Institutions

Community Financial Societies and Popular Financial Societies

Liquidating Partners and Clearing Chambers

Brokerage Firms

Investment Funds, Fund Operating Companies or Fund Share Distribution Companies

Collective Financing Institutions and Electronic Payment Fund Institutions

Development Agencies and Development Entities

Data of the Financial Entity

Trade name or corporate name
(if applicable):

Tax domicile:

Name of the attorney or legal representative:

Notarial instrument No.
(if applicable):

Domicile to hear and receive notifications

Postal code:

Street:

(Example: Insurgentes Sur Avenue, Ávila Camacho Boulevard, Causeway, Corridor, Road axis, etc.)

Exterior number:

Interior number:

Neighborhood:

(Example: Ampliación Juarez, Residencial Hidalgo, Subdivision, Section, etc.)

Locality
(Optional):

Municipality or Alcaldía:

State:

Between which streets (Optional):

Emails to receive notifications

Email 1:

Email 4:

Email 2:

Email 5:

Email 3:

Email 6:

Detailed description of the special accounting records requested, indicating at least, the items of the financial statements that would be affected, amounts and period for their application.

Detailed explanation of the causes that have generated the need to carry out the Financial Cleanup or Corporate Restructuring process.

Solvency, liquidity, capital indicators and those related to the application of special accounting records, determined on the date of the request, as well as a detailed description of the effects that said indicators could present in case of not having the requested authorization.

Remediation actions and measures that constitute the Financial Cleanup or Corporate Restructuring processes required by the requesting entity.

Evidence that the actions and measures indicated in this request have been approved by the Board of Directors or competent body of the requesting entity.

Signature of the legal representative of the entity

The present format may be accompanied by additional documentation that the applicant considers necessary to substantiate the requirement.

Response to the observations formulated by the Commission on the prospectus for investor information

Format Homoclave

Date of publication in the DOF

AAAA

Place of request

Date of request

Municipality or Alcaldía:

State:

AAAA

Data of the investment fund operating society, which administers the corresponding investment fund:

Name or corporate name:

Tax address:

Name of the attorney-in-fact or legal representative:

RFC of the legal representative:

Data of the investment fund:

Corporate name:

Blackboard key:

Name of the person authorized to sign the prospectus for investor information in question or by the legal representative of the operating society that administers the investment fund:

Address for hearing or receiving notifications

Postal code:

Street:

(Example: Avenida Insurgentes Sur, Boulevard Ávila Camacho, Calzada, Corridor, Vial axis, etc.)

Exterior number:

Interior number:

Neighborhood:

(Example: Ampliación Juarez, Residencial Hidalgo, Subdivision, Section, etc.)

Locality

(Optional):

Municipality or Alcaldía:

State:

Between which streets (Optional):

Email addresses for receiving notifications

Email 1:

Email 4:

Email 2:

Email 5:

Email 3:

Email 6:

Detailed description regarding how the observations made by the Commission were addressed.

"The undersigned declares under oath that the modifications highlighted in the prospectus for investor information, which is included as an annex, are the only ones made to the last version delivered by the Commission."

Signature of the person authorized to sign the prospectus for investor information in question or by the legal representative of the operating society that

administers the investment fund

CNBV Privacy Notice: In compliance with the General Law for the Protection of Personal Data in Possession of Obligated Subjects, the

National Banking and Securities Commission (CNBV) makes available to the citizenry the Comprehensive and Simplified Privacy Notices of the various units

administrative and operational of this Commission, so that the holders of personal data know the treatment that will be given to them and can

take informed decisions regarding them, available at https://www.cnbv.gob.mx/ProteccionDatos/Paginas/Avisos-de-Privacidad-de-la-CNBV.aspx

*In accordance with Article 4 of the Federal Administrative Procedure Law and 19, fraction XV of the National Law to Eliminate Bureaucratic

Procedures, the formats to request procedures and services must be published in the Official Gazette of the Federation (DOF).

The present format may be accompanied by additional documentation that the applicant considers necessary to substantiate the requirement.

Annual update of the prospectus for investor information

Format Homoclave

Date of publication in the DOF

AAAA

Place of request

Date of request

Municipality or Alcaldía:

State:

AAAA

Data of the investment fund operating society, which administers the corresponding investment fund:

Name or corporate name:

Tax address:

Name of the attorney-in-fact or legal representative:

RFC of the legal representative:

Data of the investment fund:

Corporate name:

Blackboard key:

Name of the person authorized to sign the prospectus for investor information in question or by the legal representative of the operating society that administers the investment fund:

Address for hearing or receiving notifications

Postal code:

Street:

(Example: Avenida Insurgentes Sur, Boulevard Ávila Camacho, Calzada, Corridor, Vial axis, etc.)

Exterior number:

Interior number:

Neighborhood:

(Example: Ampliación Juarez, Residencial Hidalgo, Subdivision, Section, etc.)

Locality

(Optional):

Municipality or Alcaldía:

State:

Between which streets

(Optional):

Email addresses for receiving notifications

Email 1:

Email 4:

Email 2:

Email 5:

Email 3:

Email 6:

Selection of the fractions of Article 14 Bis of these provisions to which the modifications made to the referred prospectus correspond.

II.

III.

IV.

VI.

VII.

VIII.

IX.

XI.

XII.

XIII.

XIV.

XV.

XVI.

XVII.

XVIII.

XIX.

XX.

XXI.

XXII.

XXIII.

XXIV.

XXV.

XXVI.

XXVII.

XXVIII.

Detailed description of the sections or topics that will be modified in the prospectus for investor information, which are

within the circumstances established in the fractions of Article 14 Bis of these provisions.

"The undersigned declares under oath that the modifications highlighted in the prospectus for investor information, which is included as an annex, are located in the circumstances referred to in Article 14 Bis of the General Provisions applicable to investment funds and to the persons who provide services to them."

Signature of the person authorized to sign the prospectus for investor information in question or by the legal representative of the operating society that

administers the investment fund

CNBV Privacy Notice: In compliance with the General Law for the Protection of Personal Data in Possession of Obligated Subjects, the National Banking and Securities Commission (CNBV) makes available to the citizenry the Comprehensive and Simplified Privacy Notices of the various administrative and operational units of this Commission, so that the holders of personal data know the treatment that will be given to them and can take informed decisions regarding them, available at https://www.cnbv.gob.mx/ProteccionDatos/Paginas/Avisos-de-Privacidad-de-la-CNBV.aspx

*In accordance with Article 4 of the Federal Administrative Procedure Law and 19, fraction XV of the National Law to Eliminate Bureaucratic Procedures, the formats to request procedures and services must be published in the Official Gazette of the Federation (DOF).

The present format may be accompanied by additional documentation that the applicant considers necessary to substantiate the requirement.

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