Resolution modifying the General Provisions applicable to Popular Savings and Credit Entities, Integration Organizations, Community Financial Societies, and Rural Financial Integration Organizations under the Popular Savings and Credit Law

DOF: 07/07/2026

RESOLUTION modifying the General Provisions applicable to Popular Savings and Credit Entities, Integration Organizations, Community Financial Societies, and Rural Financial Integration Organizations, referred to in the Popular Savings and Credit Law.

A seal with the National Emblem is placed at the margin, which reads: 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 Articles 116, first paragraph, fraction XI; 117; and 118, second paragraph of the Popular Savings and Credit 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 National Banking and Securities Commission Law, and

CONSIDERING

That, on July 25, 2025, the "Resolution modifying the General Provisions applicable to Popular Savings and Credit Entities, Integration Organizations, Community Financial Societies, and Rural Financial Integration Organizations, referred to in the Popular Savings and Credit Law" 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 objective of providing legal certainty regarding the natural phenomena that trigger the condition for their authorization and the requirements that must be met to demonstrate adverse impact on the solvency or liquidity of popular financial societies and, if applicable, on the stability of the financial system as a whole, or when such financial entities are carrying out financial rehabilitation or corporate restructuring processes, and

That, in compliance with what is established in the "General Agreement establishing actions for simplification and administrative improvement 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 Popular Savings and Credit Entities, Integration Organizations, Community Financial Societies, and Rural Financial Integration Organizations, referred to in the Popular Savings and Credit Law" 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 times of the authority regarding such authorizations, has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO POPULAR SAVINGS AND CREDIT ENTITIES, INTEGRATION ORGANIZATIONS, COMMUNITY FINANCIAL SOCIETIES, AND RURAL FINANCIAL INTEGRATION ORGANIZATIONS, REFERRED TO IN THE POPULAR SAVINGS AND CREDIT LAW

SINGLE.- Articles 210 Bis 1, fourth and fifth paragraphs, and 210 Bis 2, second and third paragraphs are REFORMED, and the formats named "Application 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 disruptive natural phenomena that generate economic impacts and could cause an adverse impact on the solvency or liquidity of the entities and, if applicable, on the stability of the financial system" and "Application for authorization of special accounting records to supervised financial entities carrying out financial rehabilitation or corporate restructuring processes, seeking their stability and correct functioning" are ADDED to Annex AA of the "General Provisions applicable to Popular Savings and Credit Entities, Integration Organizations, Community Financial Societies, and Rural Financial Integration Organizations, referred to in the Popular Savings and Credit Law" published in the Official Gazette of the Federation on December 18, 2006 and modified through various resolutions, to read as follows:

" Article 210 Bis 1.-

. . .

. . .

. . .

The application for authorization must be sent to the Commission in accordance with the format contained in Annex AA of these provisions and must be signed with a handwritten signature, or via Advanced or Reliable Electronic Signature, by the legal representative of the Popular Financial Societies or, if applicable, by the legal representative of the self-regulatory organizations recognized by the Commission or of a guild representation body.

The Commission will resolve the application for authorization 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, Popular Financial Societies must continue using the accounting criteria established in Annex E of these provisions. If the Commission does not issue or notify the corresponding resolution within said period, the application will be understood to be denied and considered dismissed.

. . . "

" Article 210 Bis 2.-

. . .

The application to obtain authorization for the application of special accounting records must be sent to the Commission in accordance with the format contained in Annex AA of these provisions, and must be signed with a handwritten signature, or via Advanced or Reliable Electronic Signature by the legal representative of the Popular Financial Societies, and must contain at least the following:

I. to V. . . . .

. . .

a) and b) . . .

The Commission will resolve the application for authorization 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, Popular Financial Societies must continue using the accounting criteria established in Annex E of these provisions. If the Commission does not issue or notify the corresponding resolution within said period, the application will be understood to be denied and considered dismissed. "

TRANSITORY PROVISIONS

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

SECOND.- Popular financial societies that, prior to the entry into force of this modifying Resolution, have presented their application for authorization to the Commission in terms of what is established by Articles 210 Bis 1 or 210 Bis 2, as applicable, will continue their process in accordance with what is provided in the "General Agreement establishing actions for simplification and administrative improvement 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 applications that were submitted 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.- Popular financial societies that, prior to the entry into force of this modifying Resolution, have authorization issued by the Commission in terms of what is established in Articles 210 Bis 1 or 210 Bis 2, 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. - Rubric.

ANNEX AA

FORMATS FOR THE SUBMISSION OF INFORMATION TO THE NATIONAL BANKING AND SECURITIES COMMISSION

. . .

INDEX

Legal Basis

Format Name

. . .

. . .

. . .

. . .

. . .

. . .

. . .

. . .

Article 210 Bis 1

Application 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 disruptive natural phenomena that generate economic impacts 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 210 Bis 2

Application for authorization of special accounting records to supervised financial entities carrying out financial rehabilitation or corporate restructuring processes, seeking their stability and correct functioning.

Application 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 disruptive natural phenomena that generate economic impacts and could cause an adverse impact on the solvency or liquidity of the entities and, if applicable, on the stability of the financial system

Format Homoclave

Date of publication in the DOF

DD

MM

AAAA

Place of application

Date of application

Municipality or Alcaldía:

State:

DD

MM

AAAA

Select the option that fits your application

Application for authorization

Application for extension*

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 Houses

Brokerage Houses

Investment Funds, Investment Fund Operating Societies, or Investment Fund Share Distributing Societies

Collective Financing Institutions and Electronic Payment Fund Institutions

Promotion Organizations or Promotion Entity

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

Name or corporate name

(if applicable) :

Tax address:

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

RFC of the legal representative:

Address for 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 of the special accounting criteria requested, as well as the period and geographic area of application.

Detailed narrative of the economic impacts caused or estimated to be caused by the disruptive natural phenomenon.

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

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

*(Only required field for the extension application)

Information with which the entity proves that the economic impacts persist on the date of the extension application.

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

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 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, 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 prove the requirement.

Application for authorization of special accounting records to supervised financial entities carrying out financial rehabilitation or corporate restructuring processes, seeking their stability and correct functioning

Format Homoclave

Date of publication in the DOF

DD

MM

AAAA

Place of application

Date of application

Municipality or Alcaldía:

State:

DD

MM

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 Houses

Brokerage Houses

Investment Funds, Investment Fund Operating Societies, or Investment Fund Share Distributing Societies

Collective Financing Institutions and Electronic Payment Fund Institutions

Promotion Organizations and Promotion Entities

Data of the Financial Entity

Name or corporate name

(if applicable) :

Tax address:

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

Notarial instrument number

(if applicable) :

Address for 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 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 Rehabilitation or Corporate Restructuring process.

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

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

Evidence that the actions and measures indicated in this application have the approval of the Board of Directors or competent body of the requesting entity.

Signature of the legal representative of the entity

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 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, 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 prove the requirement.

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