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

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DOF: 07/01/2016

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.

At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of Article 122 Bis, third paragraph, of the Popular Savings and Credit Law, as well as Articles 4, fractions V, XXXVI, and XXXVIII, 16, fraction I, and 19 of the National Banking and Securities Commission Law, and

CONSIDERING

That the Mexican Council of Financial Information Standards, A.C., issued the new Financial Information Standard D-3 "Employee Benefits" (NIF-D3), which will enter into force on January 1, 2016, and will be mandatory for Popular Financial Societies, Federations, Community Societies of level I to IV, and Rural Financial Integration Organizations;

That the objective of NIF-D3 is for the societies referred to in the previous paragraph to recognize within their accounting records, among other things, the labor benefits they have in charge regarding their workers, in order to properly provision these liabilities, and

That as a result of the above, it is necessary to make adjustments to the information reporting formats that the aforementioned societies send to the National Banking and Securities Commission through the Supervision Committees, as well as to make other clarifications in said formats and establish the deadlines for their submission, 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

FIRST.- Articles 322, 323, 324, 327, 328, first paragraph, and 329 are REFORMED, Annexes L and N are SUBSTITUTED, and Article 329 Bis is REPEALED from the "General Provisions applicable to Popular Savings and Credit Entities, Integration Organizations, Community Financial Societies, and Rural Financial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, updated with modifications published in the same Official Gazette on January 18 and August 11, 2008, December 16, 2010, December 18, 2012, and January 12, February 6, April 2, September 22, and October 29, 2015, to read as follows:

TITLES

FIRST to NINTH . . .

Annexes A to M. . .

Annex L

Regulatory Reports of the Federations.

Annex N

Regulatory Reports to be submitted by Popular Financial Societies.

Annexes Ñ to U . . .

Article 322.- Federations must provide the Commission with the information referred to in this Chapter, using the forms of Annex L attached to these provisions, which are divided into the series and reports indicated below:

Series R03

Investments in securities (Results of investments in securities)

H-0381

Investment of the resources of the protection fund

Series R04

Credit Portfolio

H-0491

Disaggregation of the portfolio by type of credit

Series R08

Deposits

C-0831

Disaggregation of deposits by entity

D-0841

Bank loans and loans from other organizations

Series R13

Financial Statements

B-1321

General Balance Sheet

B-1322

Statement of Results

Series R20

Indicators

B-2021

Relevant financial ratios by entity

Series R22

Qualitative Information

A-2211

Contributions of quotas to the Protection Fund

B-2221

Conventional penalties

C-2231

Progress of the annual visit program

Article 323.- Federations will provide the Commission monthly with the information referred to in Series R08, exclusively with respect to report C-0831, and Series R22, exclusively with respect to report A-2211, within 15 calendar days following the last day of the immediate next month to which they correspond. Likewise, they must provide the Commission with the information referred to in report C-2231 of Series R22, no later than the last day of the immediate next month to which it corresponds.

Article 324.- Federations will deliver to the Commission quarterly the information referred to in Series R03 and R04, report D-0841 of Series R08, Series R13, and report B-2221 of Series R22, with figures for the months of March, June, September, and December, no later than the last day of the immediate next month following their date.

Article 327.- Federations, through their Supervision Committees, must provide the Commission with the financial information of the Popular Financial Societies over which they exercise auxiliary supervision powers, using the forms attached as Annex N to these provisions, which are divided into the series and reports indicated below:

Series R01

Minimum Catalog

A-0111

Minimum Catalog

Series R03

Investments in securities (Results of investments in securities)

C-0331

Results of titles valued at fair value and held to maturity

Series R04

Credit Portfolio

Financial Situation

A-0411

Portfolio by type of credit

B-0417

Credit portfolio rating and preventive estimation for credit risks

Detailed Information

C-0451

Disaggregation of credits for consumption, housing, and commercial

Series R08

Deposits

A-0811

Traditional deposits and bank loans and loans from other organizations

A-0815

Traditional deposits and bank loans and loans from other organizations, stratified by terms to maturity and amounts

B-0821

Traditional deposits by locality

Series R09

Results

C-0922

Disaggregation of operating and promotional expenses

Series R20

Indicators

A-2011

Liquidity coefficient

Series R21

Capital requirements by risks

A-2111

Capital requirements by risks

For the purposes of Series R01, Popular Financial Societies must send the respective Supervision Committee the corresponding information, in accordance with the Accounting Criteria for Popular Financial Societies applicable to them, in terms of what is provided by Sections First and Second of Chapter V of Title Four of these provisions.

Series R03 will apply exclusively to Popular Financial Societies whose total net assets, net of their corresponding depreciation and estimates, are equal to or greater than the equivalent in pesos to 280,000,000 UDIs, in accordance with Section Fourth of Chapter III of Title Four of these provisions.

Popular Financial Societies whose total net assets, net of their corresponding depreciation and estimates, are less than the equivalent in pesos of 15,000,000 UDIs will not be subject to the reports of Series R08, R09, R21, as well as report A-0411 of Series R04.

Article 328.- Popular Financial Societies will provide monthly to the Supervision Committees of the Federations that supervise them auxiliarily the information referred to in Series R01, R04, exclusively with respect to report C-0451, R20, and R21, no later than the last day of the immediate next month to which they correspond.

. . .

Article 329.- Popular Financial Societies will provide quarterly to the Supervision Committees of the Federations that supervise them auxiliarily the information referred to in Series R03, R04, exclusively with respect to reports A-0411 and B-0417, R08, and R09, with figures for the months of March, June, September, and December, no later than the last day of the immediate next month to which they correspond.

Federations, through their Supervision Committees, will remit quarterly to the Commission the information referred to in the Series and reports alluded to in the previous paragraph no later than fifteen calendar days following the last day of the immediate next month to which they correspond.

Article 329 Bis.- Repealed.

TRANSITORY PROVISIONS

FIRST.- This Resolution will enter into force the day following its publication in the Official Gazette of the Federation, except for what is provided in the following Transitory Article.

SECOND.- The modifications to the regulatory report of Series R01, contained in Annex N which is substituted by this Resolution, will enter into force on January 1, 2016, so it must be provided to the National Banking and Securities Commission starting from the month of March 2016.

Respectfully,

Mexico, D.F., December 21, 2015.- The President of the National Banking and Securities Commission, Jaime González Aguadé.- Signature.

ANNEX L

Index

Regulatory reports to be presented by Federations

Frequency

Series R03 Investments in securities (results of investments in securities)

H-0381

Investment of the resources of the protection fund

Quarterly

Series R04 Credit Portfolio

H-0491

Disaggregation of the portfolio by type of credit

Quarterly

Series R08 Deposits

C-0831

Disaggregation of deposits by entity

Monthly

D-0841

Bank loans and loans from other organizations

Quarterly

Series R13 Financial Statements

Frequency

B-1321

General Balance Sheet

Quarterly

B-1322

Statement of Results

Quarterly

Series R20 Indicators

Frequency

B-2021

Relevant financial ratios by entity

Monthly

Series R22 Qualitative Information

Frequency

A-2211

Contributions of quotas to the protection fund

Monthly

B-2221

Conventional penalties

Quarterly

C-2231

Progress of the annual visit program

Monthly

SERIES R03 INVESTMENTS IN SECURITIES

This series is integrated by one (1) report, whose frequency of preparation and presentation must be quarterly.

REPORT

R03 H-0381

Investment of the resources of the protection fund

In this report, the investment instruments in which the resources of the protection fund are invested at the end of the reported quarter must be informed.

CAPTURE FORMAT

The filling of the regulatory report H-0381 Investment of the resources of the protection fund will be carried out through the following capture format:

REQUESTED INFORMATION

REPORT IDENTIFIER SECTION

PERIOD

FEDERATION KEY

SEQUENCE NUMBER

INVESTMENT INSTRUMENT

CATEGORY

FINANCIAL INFORMATION SECTION

AMOUNT INVESTED

PERCENTAGE OF PORTFOLIO INVESTMENT

YIELD RATE

QUARTERLY YIELD

ACCUMULATED YIELD

DESCRIPTION OF THE CAPTURE FORMAT

The columns that integrate this report are defined below.

COLUMN

DESCRIPTION

Column 1

PERIOD

The period must be noted according to the format: YYYYMM

This column is captured at the moment of accessing the Interinstitutional Information Transfer System (SITI), so it is not registered as an additional column in the information submission.

Column 2

FEDERATION KEY

The Federation key must be noted according to the catalog available in SITI.

This column is captured at the moment of accessing SITI, so it is not registered as an additional column in the information submission.

Additional Instructions

In this column, the catalog called: Institution Catalog is used.

Column 3

SEQUENCE NUMBER

In this field, the operation number will be noted successively from 1 to N, starting with 00001, on each submission date.

Column 4

INVESTMENT INSTRUMENT

The full name of the investment instrument must be noted. Always in uppercase.

This name must be presented identically every time the same instrument is reported.

Column 5

CATEGORY

The investment key must be noted, according to the catalog available in SITI.

Additional Instructions

In accordance with Article 109 of the Popular Savings and Credit Law, the following descriptions are provided:

1

Instruments issued or guaranteed by the Federal Government, in instruments issued by the Bank of Mexico or in shares of investment companies whose investment assets are exclusively instruments issued or guaranteed by the Federal Government and denominated in national currency.

2

Instruments denominated in UDIs, or shares of investment companies whose interests guarantee a yield equal to or greater than the variation of said Investment Unit.

3

Shares of investment companies whose investment assets are securities, titles, or documents representing debt owed by private companies, Federal Public Administration entities, or Credit Institutions.

4

Instruments or titles issued or guaranteed by the Federal Government, whose maturity term does not exceed ninety-two days. (min. 10%)

Column 6

AMOUNT INVESTED

The invested amount must be noted.

Additional Instructions

It must be presented in national currency, in pesos rounded, without decimals, without commas, and without periods. For example: 20,585.70 would be 20586.

Column 7

PERCENTAGE OF PORTFOLIO INVESTMENT

The corresponding percentage of portfolio investment must be noted.

Additional Instructions

It must be presented without the "%" sign, to 4 decimals and on a base of 100. For example: 20% would be 20.0000.

Column 8

YIELD RATE

The last rate of the yield obtained corresponding to the reported period must be noted.

Additional Instructions

It must be presented without the "%" sign, to 4 decimals and on a base of 100. For example: 20% would be 20.0000.

Column 9

QUARTERLY YIELD

The accumulated amount of the yield obtained in the last quarter elapsed to the date of information submission must be noted.

Additional Instructions

It must be presented in national currency, in pesos rounded, without decimals, without commas, and without periods. For example: 20,585.70 would be 20586.

Column 10

ACCUMULATED YIELD

The accumulated amount of the yield obtained on the last day of the reported period must be noted.

Additional Instructions

It must be presented in national currency, in pesos rounded, without decimals, without commas, and without periods. For example: 20,585.70 would be 20586.

SERIES R04 CREDIT PORTFOLIO

This series is integrated by one (1) report, whose frequency of preparation and presentation must be quarterly.

REPORT

R04 H-0491

Disaggregation of the portfolio by type of credit

In this report, the credits that the integration organizations have channeled to their affiliates (popular savings and credit societies and federations) are registered.

CAPTURE FORMAT

The filling of the regulatory report H-0491 Disaggregation of the portfolio by type of credit will be carried out through the following capture format:

REQUESTED INFORMATION

REPORT IDENTIFIER SECTION

PERIOD

FEDERATION KEY

SEQUENCE NUMBER

CREDIT KEY

ENTITY/FEDERATION KEY

FINANCIAL INFORMATION SECTION

ACCOUNTING CLASSIFICATION

AUTHORIZATION DATE

DISPOSITION DATE

MATURITY DATE

INTEREST RATE

ORIGIN OF RESOURCES

ORIGINAL AMOUNT

PRINCIPAL

ORDINARY INTERESTS

LATE INTERESTS

AMOUNT AT DATE

PREVENTIVE ESTIMATION AT DATE

DISSOLUTION DATE

DESCRIPTION OF THE CAPTURE FORMAT

The columns that integrate this report are defined below:

COLUMN

DESCRIPTION

Column 1

PERIOD

The period must be noted according to the format: YYYYMM

This column is captured at the moment of accessing the Interinstitutional Information Transfer System (SITI), so it is not registered as an additional column in the information submission.

Column 2

FEDERATION KEY

The Federation key must be noted according to the catalog available in SITI.

This column is captured at the moment of accessing SITI, so it is not registered as an additional column in the information submission.

Additional Instructions

In this column, the catalog called: Institution Catalog is used.

Column 3

SEQUENCE NUMBER

In this field, the operation number will be noted successively from 1 to N, starting with 00001, on each submission date.

Column 4

CREDIT KEY

The internal key of the credit must be noted, according to the systems used by the Federation. This key must be unique for each credit and presented consistently every time the same credit is reported.

Column 5

ENTITY/FEDERATION KEY

The key of the accredited Entity or Federation must be noted according to the catalog available in SITI.

Additional Instructions

In this column, the catalog called: Institution Catalog is used.

Column 6

ACCOUNTING CLASSIFICATION

The key of the accounting classification must be noted according to the catalog available in SITI.

• Active credit portfolio.
• Overdue credit portfolio.

Column 7

AUTHORIZATION DATE

The date on which the credit was authorized must be noted according to the format YYYYMMDD.

Column 8

DISPOSITION DATE

The date of disposition of the credit must be noted according to the format YYYYMMDD.

Column 9

MATURITY DATE

The maturity date of the credit must be noted according to the format YYYYMMDD.

If it is a non-revolving credit, the maturity date must be noted.

If it is a revolving credit, the maturity date of the disposition in question must be noted.

Column 10

INTEREST RATE

The average interest rate of the reported quarter corresponding to the credit must be noted.

Additional Instructions

It must be presented without the "%" sign, to 4 decimals and on a base of 100. For example: 20% would be 20.0000.

Column 11

ORIGIN OF RESOURCES

The full name of the borrower who granted the resources to the Federation, which in turn are channeled to their affiliates (popular savings and credit societies and federations), must be noted.

The full name and abbreviated type of society must be noted, in uppercase without commas and periods.

Example: COMERCIAL MEXICANA SA DE CV

This name must be presented consistently every time the same borrower is reported.

Column 12

ORIGINAL AMOUNT

The original amount for which the credit was granted must be noted.

Additional Instructions

It must be presented in national currency, in pesos rounded, without decimals, without commas, and without periods. For example: 20,585.70 would be 20586.

Column 13

PRINCIPAL

The balance corresponding to the capital of the credit on the last day of the reported period must be noted.

Additional Instructions

It must be presented in national currency, and for loans contracted in foreign currency, the amount must be valued in pesos rounded, without decimals, without commas, without periods, and with a positive sign. For example: 20,585.70 would be 20586.

Column 14

ORDINARY INTERESTS

Both the amount of unpaid due interests and non-due interests must be noted. These interests must be presented accumulated to the last day of the reported period, and that, in accordance with the accounting criteria for popular savings and credit societies applicable to the society in question, are not considered "overdue interests."

Additional Instructions

It must be presented in national currency, and for loans contracted in foreign currency, the amount must be valued in pesos rounded, without decimals, without commas, without periods, and with a positive sign. For example: 20,585.70 would be 20586.

Column 15

LATE INTERESTS

The amount of accumulated overdue interests on the last day of the reported period must be noted.

Additional Instructions

It must be presented in national currency, and for loans contracted in foreign currency, the amount must be valued in pesos rounded, without decimals, without commas, without periods, and with a positive sign. For example: 20,585.70 would be 20586.

Column 16

AMOUNT AT DATE

The sum of the principal plus ordinary and late interests on the last day of the reported period must be noted.

Additional Instructions

It must be presented in national currency, in pesos rounded, without decimals, without commas, without periods, and with a positive sign. For example: 20,585.70 would be 20586.

Column 17

PREVENTIVE ESTIMATION AT DATE

The amount of the preventive estimation of the credits on the last day of the reported period must be noted.

Additional Instructions

It must be presented in national currency, in pesos rounded, without decimals, without commas, without periods, and with a negative sign. For example: 20,585.70 would be -20586.

Column 18

DISSOLUTION DATE

The date on which the reported credit was liquidated must be noted. The date format is YYYYMMDD.

This column should only be presented in the period in which the credit is extinguished; while this does not occur, this column must be presented without value.

SERIES R08 DEPOSITS

This series is integrated by two (2) reports, whose frequency of preparation and presentation must be monthly for C-0831 and quarterly for D-0841.

REPORT

R08 C-0831

Disaggregation of deposits by entity

In this report, Federations must report the monthly average daily balance of the deposits of each of the Societies, in order to send it to the Confederation; and in turn, the latter can calculate the contributions to the Deposit Protection Fund.

R08 D-0841

Bank loans and loans from other organizations

In this report, bank loans and loans from other organizations captured by the Federation must be reported. The types of loans can be classified as: simple or current account.

CAPTURE FORMAT

The filling of the regulatory report C-0831 Disaggregation of deposits by entity will be carried out through the following capture format:

REQUESTED INFORMATION

REPORT IDENTIFIER SECTION

PERIOD

FEDERATION KEY

SEQUENCE NUMBER

ENTITY KEY

FINANCIAL INFORMATION SECTION

AVERAGE BALANCE

DESCRIPTION OF THE CAPTURE FORMAT

The columns that integrate this report are defined below:

COLUMN

DESCRIPTION

Column 1

PERIOD

The period must be noted according to the format: YYYYMM

This column is captured at the moment of accessing the Interinstitutional Information Transfer System (SITI), so it is not registered as an additional column in the information submission.

Column 2

FEDERATION KEY

The Federation key must be noted according to the catalog available in SITI.

This column is captured at the moment of accessing SITI, so it is not registered as an additional column in the information submission.

Additional Instructions

In this column, the catalog called: Institution Catalog is used.

Column 3

SEQUENCE NUMBER

In this field, the operation number will be recorded successively from 1 to N, starting with 00001, on each submission date.

Column 4

ENTITY KEY

The Entity Key must be recorded according to the catalog available in SITI.

Additional Instructions

In this column, the catalog called: Institutions Catalog is used.

Column 5

AVERAGE BALANCE

The monthly daily average balance of deposits by Entity must be recorded.

The monthly daily average balance is the result of summing the daily deposit balances and dividing them by the number of natural days in the month.

Additional Instructions

It must be presented in national currency, in rounded pesos, without decimals, without commas, without periods, and with a positive sign. For example: 20,585.70 would be 20586.

CAPTURE FORMAT

The completion of the regulatory report D-0841 Bank Loans and from other organisms will be carried out through the following capture format:

REQUESTED INFORMATION

REPORT IDENTIFIER SECTION

PERIOD

FEDERATION KEY

SEQUENCE NUMBER

LOAN KEY

INSTITUTION

FINANCIAL INFORMATION SECTION

LOAN TYPE

LOAN DESTINATION

AUTHORIZATION DATE

DISPOSITION DATE

MATURITY DATE

TERM

RATE

ORIGINAL AMOUNT

CURRENCY

EXCHANGE RATE

PRINCIPAL

ORDINARY INTERESTS

PENALTY INTERESTS

AMOUNT AT DATE

LIQUIDATION DATE

DESCRIPTION OF THE CAPTURE FORMAT

The columns that make up this report are defined below.

COLUMN

DESCRIPTION

Column 1

PERIOD

The period must be recorded according to the format: AAAAMM

This column is captured at the moment of accessing the Interinstitutional Information Transfer System (SITI), so it is not registered as an additional column in the information submission.

Column 2

FEDERATION ORGANISM KEY

The Federation Key must be recorded according to the catalog available in SITI.

This column is captured at the moment of accessing SITI, so it is not registered as an additional column in the information submission.

Additional Instructions

In this column, the catalog called: Institutions Catalog is used.

Column 3

SEQUENCE NUMBER

In this field, the operation number will be recorded successively from 1 to N, starting with 00001, on each submission date.

Column 4

LOAN KEY

The key or loan contract number must be recorded. This key must be unique for each loan and presented consistently every time the same loan is reported.

Column 5

INSTITUTION

The full name of the Institution or Organism that granted the loan must be recorded.

Additional Instructions

The full name of the Institution must be recorded in uppercase and the abbreviated type of society, without commas and periods. This name must be presented identically every time the same Institution is reported.

Example: BANCO DE ASTURIAS SA

Column 6

CREDIT TYPE

The credit type key must be recorded according to the catalog available in SITI.

• Simple Credit.
• Current Account Credit.

Column 7

LOAN DESTINATION

A brief description of the use the Federation will give to the resources obtained through the loan must be recorded.

Column 8

AUTHORIZATION DATE

The loan authorization date must be recorded according to the format AAAAMMDD

Column 9

DISPOSITION DATE

The loan disposition date must be recorded according to the format AAAAMMDD

Column 10

MATURITY DATE

The loan maturity date must be recorded according to the format AAAAMMDD

If it is a non-revolving loan, the maturity date must be recorded.

If it is a revolving loan, the maturity date of the disposition in question must be recorded.

Column 11

TERM

The term in number of days to which the loan was contracted must be recorded.

Column 12

RATE

The gross interest rate at which the loan was contracted must be recorded.

Additional Instructions

It must be presented without the "%" sign, to 4 decimals and on a base of 100. For example: 20% would be 20.0000

Column 13

ORIGINAL AMOUNT

The amount in the currency of origin for which the reported loan was disposed of must be recorded.

Additional Instructions

The amount must be reported in the units of the contracted currency without decimals, without commas, without periods, and with a positive sign. For example: 20,585.70 would be 20586.

Column 14

CURRENCY

The currency key must be recorded according to the catalog available in SITI.

Additional Instructions

The currency key must be consistent with the rate at which the loan was contracted.

Column 15

EXCHANGE RATE

The exchange rate used to value the outstanding balances and interests of the loan, at month-end, must be recorded.

This column only applies to loans obtained in foreign currency; for loans in national currency, this column must be presented without value.

Column 16

PRINCIPAL

The loan capital balance on the last day of the reported period must be recorded.

Additional Instructions

It must be presented in national currency, and for loans contracted in foreign currency, the amount must be valued in rounded pesos, without decimals, without commas, without periods, and with a positive sign. For example: 20,585.70 would be 20586.

Column 17

ORDINARY INTERESTS

Both the amount of unpaid accrued interests and non-accrued interests must be recorded. These interests must be presented accumulated to the last day of the period being reported, and which, in accordance with the accounting criteria for popular savings and credit societies applicable to the Entity in question, are not considered "matured interests".

Additional Instructions

It must be presented in national currency, and for loans contracted in foreign currency, the amount must be valued in rounded pesos, without decimals, without commas, without periods, and with a positive sign. For example: 20,585.70 would be 20586.

Column 18

PENALTY INTERESTS

The amount of matured interests accumulated to the last day of the period being reported must be recorded.

Additional Instructions

It must be presented in national currency, and for loans contracted in foreign currency, the amount must be valued in rounded pesos, without decimals, without commas, without periods, and with a positive sign. For example: 20,585.70 would be 20586.

Column 19

AMOUNT AT DATE

The sum of principal plus ordinary and penalty interests on the last day of the reported period must be recorded.

Additional Instructions

It must be presented in national currency, and for loans contracted in foreign currency, the amount must be valued in rounded pesos, without decimals, without commas, without periods, and with a positive sign. For example: 20,585.70 would be 20586.

Column 20

LIQUIDATION DATE

The date on which the reported loan was liquidated must be recorded. The date format is AAAAMMDD

This column should only be presented at the moment the loan is liquidated; until then, this column must be presented without value.

SERIES R13 FINANCIAL STATEMENTS

This series is integrated by two (2) reports, whose frequency of preparation and presentation must be quarterly.

REPORTS

R13 B-1321

General Balance Sheet

In this report, the total balances at the end of the period for the different concepts that make up the General Balance Sheet are requested.

The balances are classified into assets, liabilities, equity, and off-balance sheet items at a specific date.

R13 B-1322

Income Statement

In this report, relevant information about the operations developed during a specific period is requested.

The information is classified into income, costs, and expenses, and the resulting profit or loss in the period.

CAPTURE FORMAT

The completion of the regulatory reports B-1321 General Balance Sheet and B-1322 Income Statement will be carried out through the following format:

REQUESTED INFORMATION

REPORT IDENTIFIER SECTION

PERIOD

FEDERATION KEY

FINANCIAL INFORMATION SECTION

CONCEPT

REPORT

DATA

Note:

The concepts established in the reports are illustrative and not exhaustive.

DESCRIPTION OF THE CAPTURE FORMAT

The columns that make up this report are defined below.

COLUMN

DESCRIPTION

Column 1

PERIOD

The period must be recorded according to the format: AAAAMM

This column is captured at the moment of accessing the Interinstitutional Information Transfer System (SITI), so it is not registered as an additional column in the information submission.

Column 2

FEDERATION KEY

The Federation Key must be recorded according to the catalog available in SITI.

This column is captured at the moment of accessing SITI, so it is not registered as an additional column in the information submission.

Additional Instructions

In this column, the catalog called: Institutions Catalog is used.

Column 3

CONCEPT

The key of the concept to which the information corresponds must be recorded according to the keys established in SITI.

The definitions of the main concepts are found in Annex R13 B 1 of this regulatory report.

Column 4

REPORT

The report key must be recorded according to the catalog available in SITI.

Column 5

DATA

This column must contain the information that meets the characteristics described in the previous columns. The data must be presented in the following format:

Balances: They must be presented in national currency, in rounded pesos, without decimals, without commas, without periods, and with the sign corresponding to the nature and balance of the concept. For example:
200,585.70 would be 200586.

CONCEPTS

The main concepts of the Financial Statements regulatory report are defined in the following table:

CONCEPT

DEFINITION

Liquidity

It will be integrated by cash, banknotes and coins, deposits in banks made in the country or abroad, as well as other liquidity such as documents for immediate collection, and restricted liquidity that it must maintain in its balance as collateral.

Investments in securities

It refers to those investments made with assets constituted by shares, bonds, and other titles that are issued and that the Entity holds in its own position. It is integrated by trading securities, held-to-maturity securities, debt securities, and available-for-sale securities.

Active Portfolio

It represents all those credits that are current in their payments of both principal and interest, or well, that having been restructured or renewed, have evidence of sustained payment.

Overdue Portfolio

Composed of credits whose borrowers are declared in commercial bankruptcy, or well, whose principal, interest, or both, have not been liquidated in the terms originally agreed.

Preventive Estimation

It is created for credit risks and implies carrying out a study that determines the payment viability of the debtor.

Total Net Portfolio

It must be composed of the sum of the active portfolio plus the overdue portfolio decreasing the part corresponding to preventive estimations.

Real Estate, Furniture

and Equipment

(net)

It refers to the monetary value of real estate, furniture, and equipment after subtracting accumulated depreciation.

Other Assets

Other assets such as prepaid payments, security deposits, commercial credit, intangible assets, and deferred charges, with the exception of deferred taxes.

The balances related to investments in pension and retirement plans, compensated in accordance with what is established in Bulletin D-3 of the IMCP, are part of this item.

Bank Loans and/or from other organisms

It refers to credit lines granted by banks or other organisms, which can be of immediate enforceability, short-term, and long-term.

Other Liabilities

Includes other accounts payable, subordinated obligations in circulation, deferred taxes (net), and deferred credits.

Share Capital

It refers to the titles that have been issued in favor of shareholders or partners as evidence of their participation in the Entity.

Capital Reserves

It refers to the legal reserve, reinvestment reserve, provision reserve, and other reserves. This item should not include premium on the sale of shares.

Result of previous exercises

It refers to the accumulated profits or losses of previous exercises.

Result of the exercise

It refers to the profits or losses generated in the period.

Donations

Includes donations made by any Entity, Federation, or Confederation.

Other Capital Items

It refers to other capital accounts such as result from conversion of foreign operations, excess or insufficiency in the update of equity capital, result from holding non-monetary assets, adjustments for labor obligations upon retirement, among others.

Financial Income

It refers to income generated by interest and by charged commissions.

Financial Expenses

It must be composed of the sum of interest expenses and charged commissions.

Financial Margin

It must be composed of the difference between interest income and interest expenses, increased or decreased by the result from monetary position related to items of the financial margin.

Operating Income

It must be composed of supervision fees and fees for other services.

Operating Expenses

It must be composed of salaries and fees, per diems, gratuities, and other operating expenses.

Operating Result

It corresponds to the total income (expenditure) of the operation, decreased by the administration and promotion expenses of the Entity.

Within the administration and promotion expenses, all types of remunerations and benefits granted to personnel and counselors of the Entity, fees, rents, promotion expenses, non-deductible expenses, depreciation, and amortizations must be included, except for the corresponding to commercial credit, as well as taxes and duties other than ISR, Impuesto al Activo (IMPAC), and PTU.

Result before taxes

It will be the result of the operation, incorporating the concepts of income, expenses, gains, or losses that do not simultaneously meet the characteristics of usual and recurrent referred to in Bulletin A-7 "Comparability" of the IMCP. The most important items that make up these items must be revealed, highlighting among others, the following:

• Adjustment to the value of adjudicated goods;
• Result in the sale of fixed assets or adjudicated goods;
• Increase in the estimation for uncollectability or difficult collection associated with various debtor accounts in accordance with criterion A-2 "Application of particular rules", as well as the cancellation of various creditors, and
• Interest in favor arising from loans to employees.

In addition to the previously mentioned items, results in changes and from monetary position generated by items not related to the financial margin of the institutions, will be presented within the item of other products or other expenses, as appropriate.

Regarding the result from monetary position coming from items of deferred taxes susceptible to update, this will be presented in the same item in which the update of said items is recognized.

Net Result

It corresponds to the result from continuous operations increased or decreased as appropriate, by discontinuous operations, extraordinary items, and changes in accounting policies, defined as such in Bulletin A-7 of the Mexican Institute of Public Accountants.

Series R13 Financial Statements

Report: B-1321 General Balance Sheet

National Currency

Figures in pesos

NAME OF THE ORGANISM

ADDRESS

GENERAL BALANCE SHEET AT __ OF ______ OF ____

EXPRESSED IN CURRENCY OF PURCHASING POWER OF ______ OF ___

(Figures in pesos)

ASSET

LIABILITY AND CAPITAL

LIQUIDITY

BANK LOANS AND FROM OTHER ORGANISMS

INVESTMENTS IN SECURITIES

OTHER LIABILITIES

ACTIVE CREDIT PORTFOLIO

TOTAL LIABILITY

OVERDUE CREDIT PORTFOLIO

Share Capital

PREVENTIVE ESTIMATION FOR CREDIT RISKS

Capital Reserves

Result of previous exercises

TOTAL NET PORTFOLIO

Result of the exercise

Donations

REAL ESTATE, FURNITURE AND EQUIPMENT (NET)

Other Capital Items

OTHER ASSETS

TOTAL EQUITY CAPITAL

TOTAL ASSET

TOTAL LIABILITY AND CAPITAL

ACCOUNTING

OFF-BALANCE SHEET ITEMS

Contingent Obligations

Goods in custody or administration

Received Guarantees

Accrued but uncollected interest from overdue credit portfolio

Other registration accounts

The concepts that appear in this statement are shown in an illustrative but not exhaustive manner.

Series R13 Financial Statements

Report: B-1322 Income Statement

National Currency

Figures in pesos

NAME OF THE ORGANISM

ADDRESS

INCOME STATEMENT

FROM ______ TO ______ OF _____

EXPRESSED IN CURRENCY OF PURCHASING POWER OF ______ OF _______

(Figures in pesos)

FINANCIAL INCOME

Interest Income

Charged Commissions

FINANCIAL EXPENSES

Interest Expenses

Paid Commissions

FINANCIAL MARGIN

OPERATING INCOME

Supervision Fees

Service Fees

OPERATING EXPENSES

Salaries and Fees

Per Diems

Gratuities

Other Operating Expenses

OPERATING RESULT

Other Products/Expenses

RESULT BEFORE TAXES

Taxes Paid

NET RESULT

The concepts that appear in this statement are shown in an illustrative but not exhaustive manner.

SERIES R20 INDICATORS

This series is integrated by one (1) report, whose frequency of preparation and presentation must be monthly.

Financial ratios will be calculated in accordance with the Auxiliary Supervision Guide contained in Annex I of these provisions.

REPORT

R20 B-2021

Relevant Financial Ratios by Entity

In this report, the financial ratios established by the Auxiliary Supervision Guide, contained in Annex I of these provisions, must be registered by Entity.

CAPTURE FORMAT

The completion of the regulatory report B-2021 Relevant Financial Ratios by Entity will be carried out through the following capture format:

REQUESTED INFORMATION

REPORT IDENTIFIER SECTION

PERIOD

FEDERATION KEY

SEQUENCE NUMBER

ENTITY KEY

PRUDENTIAL REGULATION LEVEL

FINANCIAL INFORMATION SECTION

INDICATOR TYPE

AMOUNTS

INDICATORS

DESCRIPTION OF THE CAPTURE FORMAT

The columns that make up this report are defined below.

COLUMN

DESCRIPTION

Column 1

PERIOD

The period must be recorded according to the format: AAAAMM

This column is captured at the moment of accessing the Interinstitutional Information Transfer System (SITI), so it is not registered as an additional column in the information submission.

Column 2

FEDERATION KEY

The Federation Key must be recorded according to the catalog available in SITI.

This column is captured at the moment of accessing SITI, so it is not registered as an additional column in the information submission.

Additional Instructions

In this column, the catalog called: Institutions Catalog is used.

Column 3

SEQUENCE NUMBER

In this field, the operation number will be recorded successively from 1 to N, starting with 00001, on each submission date.

Column 4

ENTITY KEY

The Entity Key must be recorded, according to the catalog available in SITI.

Additional Instructions

In this column, the catalog called: Institutions Catalog is used.

Column 5

PRUDENTIAL REGULATION LEVEL

The Prudential Regulation Level key must be recorded, according to what the Auxiliary Supervision Guide establishes, and according to the catalog available in SITI.

Additional Instructions

The Prudential Regulation Levels are:

Prudential Regulation
Level

popular savings and credit societies with assets.....

1

....less than 15 million UDIS

2

....between 15 and 50 million UDIS

3

....more than 50 and up to 280 million UDIS

4

....more than 280 million UDIS

Column 6

INDICATOR TYPE

The key corresponding to the type of indicator must be recorded, according to the catalog available in SITI.

Additional Instructions

In this column, the catalog called: Indicators Catalog is used.

Column 7

AMOUNTS

The information of the financial ratios that result in amounts, values, or balances must be recorded.

Values, Amounts, and Balances: They must be presented in national currency, in rounded pesos, without decimals, without commas, and without periods. For example: 20,585.70 would be 20586.

Column 8

INDICATORS

The information of the financial ratios that result in percentages must be recorded.

Indicators and Percentages: It must be presented without the "%" sign, to 4 decimals and on a base of 100. For example: 20% would be 20.0000.

SERIES R22 QUALITATIVE INFORMATION

This series is integrated by three (3) reports, whose frequency of preparation and presentation must be monthly for reports A-2211 and C-2231. The frequency of preparation and presentation must be quarterly for report B-2221.

REPORT

R22 A-2211

Contribution of quotas to the protection fund

In this report, the amounts of the monthly contribution made by each of the Popular Savings and Credit Entities must be reported.

R22 B-2221

Conventional Penalties

In this report, the penalties or punishments applied to the affiliates of the Confederations, as well as to those Entities over which Federations exercise auxiliary supervision powers, must be informed.

R22 C-2231

Progress of the annual visit program

In this report, the information related to the visits made to the Entities that are supervised by the Federations must be registered.

CAPTURE FORMAT

The completion of the regulatory report of
A-2211
Contribution of quotas to the protection fund will be carried out through the following capture format:

REQUESTED INFORMATION

REPORT IDENTIFIER SECTION

PERIOD

FEDERATION KEY

SEQUENCE NUMBER

ENTITY KEY

FEDERATION KEY THAT EXERCISES AUXILIARY SUPERVISION

FINANCIAL INFORMATION SECTION

TRUSTEE INSTITUTION

CONTRACT NUMBER

CONTRIBUTION AMOUNT

CONTRIBUTION DATE

DESCRIPTION OF THE CAPTURE FORMAT

The columns that make up this report are defined below:

COLUMN

DESCRIPTION

Column 1

PERIOD

The period must be recorded according to the format: AAAAMM

This column is captured at the moment of accessing the Interinstitutional Information Transfer System (SITI), so it is not registered as an additional column in the information submission.

Column 2

FEDERATION KEY

The Federation Key must be recorded according to the catalog available in SITI.

This column is captured at the moment of accessing the SITI, so it is not recorded as an additional column in the information submission.

Additional Instructions

In this column, the catalog called: Institutions Catalog is used.

Column 3

SEQUENCE NUMBER

In this field, the operation number will be entered successively from 1 to N, starting with 00001, on each submission date.

Column 4

ENTITY KEY

The Entity's key must be entered, according to the institutions and counterparties catalog available in the SITI.

Additional Instructions

In this column, the catalog called: Institutions Catalog is used.

Column 5

KEY OF THE FEDERATION EXERCISING AUXILIARY SUPERVISION

The key of the Federation responsible for supervising the reported Entity must be entered, according to the catalog available in the SITI.

Additional Instructions

In this column, the catalog called: Institutions Catalog is used.

Column 6

TRUSTEE INSTITUTION

The key of the Trustee Institution must be entered, according to the catalog available in the SITI.

Additional Instructions

In this column, the catalog called: Institutions Catalog is used.

Column 7

CONTRACT NUMBER

The contract number corresponding to the Trustee Institution in question must be entered.

Column 8

CONTRIBUTION AMOUNT

The total amount of the monthly contribution made by each of the Entities must be entered.

Additional Instructions

It must be presented in national currency, in rounded pesos, without decimals, without commas, and without periods. For example: 20,585.70 would be 20586.

Column 9

CONTRIBUTION DATE

The date on which the contribution was made must be entered. The date format is YYYYMMDD.

CAPTURE FORMAT

The filling out of the regulatory report B-2221 Conventional Penalties will be carried out through the following capture format:

REQUESTED INFORMATION

REPORT IDENTIFIER SECTION

PERIOD

FEDERATION KEY

SEQUENCE NUMBER

ENTITY KEY

FINANCIAL INFORMATION SECTION

ENTITY AFFILIATION STATUS

PENALTY DESCRIPTION

APPROVED BY

AMOUNT

PAYMENT DATE

OBSERVATIONS

CAPTURE FORMAT DESCRIPTION

The columns that make up this report are defined below.

COLUMN

DESCRIPTION

Column 1

PERIOD

The period must be entered according to the format: YYYYMM.

This column is captured at the moment of accessing the Interinstitutional Information Transfer System (SITI), so it is not recorded as an additional column in the information submission.

Column 2

FEDERATION KEY

The Federation's key must be entered, according to the catalog available in the SITI.

This column is captured at the moment of accessing the SITI, so it is not recorded as an additional column in the information submission.

Additional Instructions

In this column, the catalog called: Institutions Catalog is used.

Column 3

SEQUENCE NUMBER

In this field, the operation number will be entered successively from 1 to N, starting with 00001, on each submission date.

Column 4

FEDERATION/ENTITY KEY

The key of the Entity or Federation to which the penalty or sanction was applied must be entered, according to the catalog available in the SITI.

Additional Instructions

In this column, the catalog called: Institutions Catalog is used.

Column 5

ENTITY AFFILIATION STATUS

It must be indicated whether the Entity is affiliated or not, according to the catalog available in the SITI.

This column only applies when reporting an Entity.

Column 6

PENALTY DESCRIPTION

The corresponding description of the applied penalty must be entered.

Column 7

IMPOSITION DATE

The date of imposition of the penalty or sanction must be entered according to the format YYYYMMDD.

Column 8

APPROVED BY

The full name of the person who authorizes the penalty or sanction must be entered.

Additional Instructions

The name must start with paternal surname, maternal surname, and first names without abbreviations or hyphens, with a single space between surnames and between surnames and first names.

No type of titles such as Lawyer, Don, Mr., Widow, etc., should be included.

Example: PEREZ ORTEGA VICTOR GABRIEL

This name must be presented identically every time the same person is reported.

Column 9

AMOUNT

The amount of the imposed sanction must be entered.

Additional Instructions

It must be presented in national currency, in rounded pesos, without decimals, without commas, without periods, and with a positive sign. For example: 20,585.70 would be 20586.

If there is no amount, it must be filled with zero.

Column 10

PAYMENT DATE

The date on which the Entity or Federation made the payment must be entered, according to the format YYYYMMDD.

Column 11

OBSERVATIONS

Observations related to the penalties or sanctions applied to the Entities or Federations must be entered.

CAPTURE FORMAT

The filling out of the regulatory report C-2231 Progress of the Annual Visit Program will be carried out through the following capture format:

REQUESTED INFORMATION

REPORT IDENTIFIER SECTION

PERIOD

FEDERATION KEY

SEQUENCE NUMBER

ENTITY KEY

FINANCIAL INFORMATION SECTION

ENTITY AFFILIATION STATUS

PLANNED START DATE

START DATE

COMPLETION DATE

VISIT TYPE

CHIEF SUPERVISOR (NAME)

NUMBER OF SUPERVISORS (INCLUDING CHIEF SUPERVISOR)

VISIT OBJECTIVE

OBSERVATIONS

DATE OF REPORT DELIVERY TO THE ENTITY

CAPTURE FORMAT DESCRIPTION

The columns that make up this report are defined below.

COLUMN

DESCRIPTION

Column 1

PERIOD

The period must be entered according to the format: YYYYMM.

This column is captured at the moment of accessing the Interinstitutional Information Transfer System (SITI), so it is not recorded as an additional column in the information submission.

Column 2

FEDERATION KEY

The Federation's key must be entered, according to the catalog available in the SITI.

This column is captured at the moment of accessing the SITI, so it is not recorded as an additional column in the information submission.

Additional Instructions

In this column, the catalog called: Institutions Catalog is used.

Column 3

SEQUENCE NUMBER

In this field, the operation number will be entered successively from 1 to N, starting with 00001, on each submission date.

Column 4

ENTITY KEY

The Entity's key must be entered, according to the catalog available in the SITI.

Additional Instructions

In this column, the catalog called: Institutions Catalog is used.

Column 5

ENTITY AFFILIATION STATUS

It must be entered whether the Entity is affiliated, according to the catalog available in the SITI.

Column 6

PLANNED START DATE

The planned start date of the visit must be entered, according to the visit program. The submission format for this information must be: YYYYMMDD.

Column 7

START DATE

The start date of the visits must be entered, according to the format YYYYMMDD.

Column 8

COMPLETION DATE

The completion date of the visit program must be entered according to the format YYYYMMDD.

Column 9

VISIT TYPE

The key of the visit type must be entered, according to the catalog available in the SITI.

• Ordinary Comprehensive Visit.
• Ordinary Specific Visit.
• Extraordinary Visit.

Column 10

CHIEF SUPERVISOR (NAME)

The full name of the Chief Supervisor must be entered.

Additional Instructions

The name must start with paternal surname, maternal surname, and first names without abbreviations or hyphens, with a single space between surnames and between surnames and first names.

No type of titles such as Lawyer, Don, Mr., Widow, etc., should be included.

Example: PEREZ ORTEGA VICTOR GABRIEL

This name must be presented identically every time the same person is reported.

Column 11

NUMBER OF SUPERVISORS (INCLUDING CHIEF SUPERVISOR)

The number of supervisors carrying out the visit must be entered.

Column 12

VISIT OBJECTIVE

The objective of the visit must be described.

Column 13

OBSERVATIONS

Observations related to the visits carried out must be entered.

Column 14

DATE OF REPORT DELIVERY TO THE ENTITY

The date of delivery of the report to the Entity must be entered according to the format YYYYMMDD.

ANNEX N

Regulatory reports that Popular Financial Societies must submit

Index

Series R01 Minimum Catalog

Frequency

A-0111

Minimum Catalog

Monthly

Series R03 Investments in securities (Results of investments in securities)

Frequency

C-0331

Results of titles valued at fair value and held to maturity

Quarterly

Series R04 Credit Portfolio

Frequency

Financial Situation

A-0411

Portfolio by credit type

Quarterly

B-0417

Credit portfolio qualification and preventive estimation for credit risks

Quarterly

Detailed Information

C-0451

Disaggregation of credits for consumption, housing, and commercial

Monthly

Series R08 Collection

Frequency

A-0811

Traditional collection and bank loans and loans from other organisms

Quarterly

A-0815

Traditional collection and bank loans and loans from other organisms,

stratified by terms to maturity and amounts

Quarterly

B-0821

Traditional collection by locality

Quarterly

Series R09 Results

Frequency

C-0922

Disaggregation of operating and promotional expenses

Quarterly

Series R20 Indicators

Frequency

A-2011

Liquidity coefficient

Monthly

Series R21 Capital requirements by risks

Frequency

A-2111

Capital requirements by risks

Monthly

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 close of the period of all concepts that form part of the balance sheet (including off-balance sheet accounts) and the income statement of the Popular Financial Society are requested. The report is requested in two subtotals:

• National currency, VSM, and UDIS valued in pesos
• Foreign currency valued in pesos

For the filling out of report A-0111, the following aspects must be considered:

In the report, the balances of the Popular Financial Society without consolidation must be presented. The balances of all concepts presented in the R01 Minimum Catalog series must match those reported in the rest of the regulatory reports.

For the concepts of the minimum catalog denominated in national currency, VSM, and UDIS valued in pesos, these concepts must match the sum of the concepts provided in the regulatory reports in national currency, VSM, and UDIS valued in pesos; while the concepts denominated in foreign currency valued in pesos must match the concepts provided in the other regulatory reports in foreign currency valued in pesos.

CAPTURE FORMAT

Popular Financial Societies will carry out the submission of the information related to the report A-0111 described above, by means of the following capture format:

REQUESTED INFORMATION

REPORT IDENTIFIER SECTION

PERIOD

POPULAR FINANCIAL SOCIETY KEY

FINANCIAL INFORMATION SECTION

CONCEPT

REPORT

CURRENCY

DATA

Popular Financial Societies will report the information indicated in this series, adhering to the characteristics and specifications for filling out and submitting information presented in the Interinstitutional Information Transfer System (SITI) or in that which the National Banking and Securities Commission (CNBV) may make known in its case.

Popular Financial Societies

Series R01 Minimum Catalog

Report A-0111 Minimum Catalog

Includes figures in national currency and UDIS valued in pesos

Figures in pesos

Concept

National currency

and UDIS

valued

ASSETS

LIQUIDITY

CASH

BANKS

DEPOSITS IN OTHER FINANCIAL ENTITIES

CURRENCIES TO BE DELIVERED

OTHER LIQUIDITY

RESTRICTED LIQUIDITY OR GIVEN AS COLLATERAL

CURRENCIES TO BE RECEIVED

CASH ADMINISTERED IN TRUST

OTHER RESTRICTED LIQUIDITY OR GIVEN AS COLLATERAL

INVESTMENTS IN SECURITIES

SECURITIES FOR TRADING

SECURITIES FOR TRADING WITHOUT RESTRICTION

Government debt

Bank debt

Other debt securities

Equity instruments

SECURITIES FOR TRADING RESTRICTED OR GIVEN AS COLLATERAL

Government debt

Bank debt

Other debt securities

Equity instruments

SECURITIES AVAILABLE FOR SALE

SECURITIES AVAILABLE FOR SALE WITHOUT RESTRICTION

Government debt

Bank debt

Other debt securities

Equity instruments

SECURITIES AVAILABLE FOR SALE RESTRICTED OR GIVEN AS

COLLATERAL

Government debt

Bank debt

Other debt securities

Equity instruments

SECURITIES HELD TO MATURITY

SECURITIES HELD TO MATURITY WITHOUT RESTRICTION

Government debt

Bank debt

Other debt securities

SECURITIES HELD TO MATURITY RESTRICTED OR GIVEN AS

COLLATERAL

Government debt

Bank debt

Other debt securities

REPO DEBTORS

CURRENT CREDIT PORTFOLIO

COMMERCIAL CREDITS

BUSINESS OR COMMERCIAL ACTIVITY

Unsecured operations

Pledge operations

Factoring operations

Capitalizable leasing operations

Microcredits

Others

LIQUIDITY LOANS TO OTHER POPULAR OR COMMUNITY FINANCIAL SOCIETIES

CONSUMER CREDITS

CREDIT CARD

PERSONAL

PAYROLL

AUTOMOTIVE

ACQUISITION OF MOVABLE PROPERTY

CAPITALIZABLE LEASING OPERATIONS

OTHER CONSUMER CREDITS

HOUSING CREDITS

MEDIUM AND RESIDENTIAL

OF SOCIAL INTEREST

OVERDUE CREDIT PORTFOLIO

OVERDUE COMMERCIAL CREDITS

BUSINESS OR COMMERCIAL ACTIVITY

Unsecured operations

Pledge operations

Factoring operations

Capitalizable leasing operations

Microcredits

Others

LIQUIDITY LOANS TO OTHER POPULAR OR COMMUNITY FINANCIAL SOCIETIES

OVERDUE CONSUMER CREDITS

CREDIT CARD

PERSONAL

PAYROLL

AUTOMOTIVE

ACQUISITION OF MOVABLE PROPERTY

CAPITALIZABLE LEASING OPERATIONS

OTHER CONSUMER CREDITS

OVERDUE HOUSING CREDITS

MEDIUM AND RESIDENTIAL

OF SOCIAL INTEREST

PREVENTIVE ESTIMATION FOR CREDIT RISKS

PREVENTIVE ESTIMATION FOR CREDIT RISKS DERIVED FROM

QUALIFICATION

CREDIT PORTFOLIO

Commercial credits

Business or commercial activity

Loans to other popular or community financial societies

Consumer credits

Credit card

Personal

Payroll

Automotive

Acquisition of movable property

Other consumer credits

Housing credits

Medium and residential

Of social interest

ADDITIONAL PREVENTIVE ESTIMATION FOR CREDIT RISKS

FOR OPERATIONAL RISKS (CREDIT INFORMATION SOCIETIES)

FOR ACCRUED INTEREST ON OVERDUE CREDITS

ORDERED BY THE NATIONAL BANKING AND SECURITIES COMMISSION

ORDERED BY THE FEDERATION

CONTINGENT OPERATIONS AND GUARANTEES

OTHER ACCOUNTS RECEIVABLE

DEBTORS FROM SETTLEMENT OF OPERATIONS

CURRENCY PURCHASE AND SALE

INVESTMENTS IN SECURITIES

REPOS

FOR ISSUANCE OF SECURITIES

DEBTORS FROM COLLATERALS GIVEN IN CASH

VARIOUS DEBTORS

COMMISSIONS TO BE COLLECTED ON CURRENT NON-CREDIT OPERATIONS

LINES ASSOCIATED WITH CREDIT OPERATIONS

BALANCES IN FAVOR OF TAXES AND DEDUCTIBLE TAXES

LOANS AND OTHER DEBTS OF PERSONNEL

INCOME FROM LEASES TO BE COLLECTED

OVERDUE DEBTS

OTHER DEBTORS

ESTIMATION FOR UNRECOVERABILITY OR DIFFICULT COLLECTION

ADJUDICATED ASSETS

MOVABLE PROPERTY, SECURITIES, AND RIGHTS ADJUDICATED

RESTRICTED MOVABLE ASSETS ADJUDICATED

IMMOVABLE ASSETS ADJUDICATED

RESTRICTED IMMOVABLE ASSETS ADJUDICATED

ESTIMATION FOR LOSS OF VALUE OF ADJUDICATED ASSETS

INCREMENT FROM UPDATING ADJUDICATED ASSETS (1)

PROPERTIES, FURNITURE, AND EQUIPMENT

PROPERTIES, FURNITURE, AND EQUIPMENT

LAND

CONSTRUCTIONS

CONSTRUCTIONS IN PROCESS

TRANSPORT EQUIPMENT

COMPUTER EQUIPMENT

FURNITURE

ADAPTATIONS AND IMPROVEMENTS

OTHER PROPERTIES, FURNITURE, AND EQUIPMENT

REVALUATION OF PROPERTIES, FURNITURE, AND EQUIPMENT (1)

LAND

CONSTRUCTIONS

CONSTRUCTIONS IN PROCESS

TRANSPORT EQUIPMENT

COMPUTER EQUIPMENT

FURNITURE

ADAPTATIONS AND IMPROVEMENTS

OTHER REVALUATIONS OF PROPERTIES, FURNITURE, AND EQUIPMENT

ACCUMULATED DEPRECIATION OF PROPERTIES, FURNITURE, AND EQUIPMENT

CONSTRUCTIONS

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)

CONSTRUCTIONS

TRANSPORT EQUIPMENT

COMPUTER EQUIPMENT

FURNITURE

ADAPTATIONS AND IMPROVEMENTS

OTHER REVALUATIONS OF ACCUMULATED DEPRECIATION OF

PROPERTIES, FURNITURE, AND EQUIPMENT

PERMANENT INVESTMENTS

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

LONG-TERM ASSETS AVAILABLE FOR SALE

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 LONG-TERM ASSETS AVAILABLE FOR SALE

BELONGING TO THE FINANCIAL SECTOR

NOT BELONGING TO THE FINANCIAL SECTOR

DEFERRED TAXES AND PTU (IN FAVOR)

DEFERRED INCOME TAXES (IN FAVOR)

TEMPORARY DIFFERENCES

TAX LOSSES

TAX CREDITS

DEFERRED EMPLOYEE PARTICIPATION IN PROFITS (IN

FAVOR)

ESTIMATION FOR NON-RECOVERABLE DEFERRED INCOME TAXES

TEMPORARY DIFFERENCES

TAX LOSSES

TAX CREDITS

ESTIMATION FOR NON-RECOVERABLE DEFERRED PTU

OTHER ASSETS

DEFERRED CHARGES, PREPAID EXPENSES, AND INTANGIBLES

DEFERRED CHARGES

Discount to be amortized on issued securities

Financial cost to be amortized in capitalizable leasing operations

Costs and expenses associated with granting credit

Costs and expenses associated with granting credit cards

Expenses for issuance of securities

Insurance to be amortized

Other deferred charges

PREPAID EXPENSES

Interest paid in advance

Commissions paid in advance

Advances or provisional payments of taxes

Leases paid in advance

Other prepaid expenses

INTANGIBLES

Goodwill

From subsidiaries

From associates

From joint ventures

Revaluation of goodwill (1)

From subsidiaries

From associates

From joint ventures

Organization expenses

Revaluation of organization expenses (1)

Accumulated amortization of organization expenses

Revaluation of accumulated amortization of organization expenses (1)

Other intangibles

Revaluation of other intangibles (1)

Accumulated amortization of other intangibles

Revaluation of accumulated amortization of other intangibles (1)

OTHER SHORT- AND LONG-TERM ASSETS

ASSETS FROM THE PLAN TO COVER EMPLOYEE BENEFITS

Long-term direct benefits

Termination benefits

Termination benefits for reasons other than restructuring

Termination benefits due to restructuring

Post-employment benefits

Pensions

Seniority premium

Other post-employment benefits

OTHERS

LIABILITIES

TRADITIONAL COLLECTION

DEMAND DEPOSITS

CHECKING DEPOSITS

Interest-free

Tax-free deposits

Deposits securing granted credits

With interest

Tax-free deposits

Deposits securing granted credits

SAVINGS DEPOSITS

Tax-free deposits

Deposits securing granted credits

TIME DEPOSITS

DEPOSITS WITHDRAWABLE IN PRESTABLE DAYS

Tax-free deposits

Deposits securing granted credits

OTHER TIME DEPOSITS

Tax-free deposits

Deposits securing granted credits

CREDIT SECURITIES ISSUED

BURSARIL CERTIFICATES

OTHERS

ACCOUNTS WITHOUT MOVEMENT

BANK LOANS AND LOANS FROM OTHER ORGANISMS

SHORT-TERM

LOANS FROM MULTIPLE BANKING INSTITUTIONS

LOANS FROM DEVELOPMENT BANKING INSTITUTIONS

LOANS FROM PUBLIC TRUSTS

LOANS FROM POPULAR OR COMMUNITY FINANCIAL SOCIETIES (LIQUIDITY)

LOANS FROM OTHER ORGANISMS

LONG-TERM

LOANS FROM MULTIPLE BANKING INSTITUTIONS

LOANS FROM DEVELOPMENT BANKING INSTITUTIONS

LOANS FROM PUBLIC TRUSTS

LOANS FROM POPULAR OR COMMUNITY FINANCIAL SOCIETIES (LIQUIDITY)

LOANS FROM OTHER ORGANISMS

SOLD COLLATERALS

REPOS

OTHER SOLD COLLATERALS

OTHER ACCOUNTS PAYABLE

INCOME TAXES PAYABLE

INCOME TAXES (PROVISIONAL PAYMENTS)

INCOME TAXES (REAL CALCULATION)

EMPLOYEE PARTICIPATION IN PROFITS PAYABLE

CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES PENDING

FORMALIZATION BY ITS BOARD OF DIRECTORS

SOCIAL WELFARE FUND

CREDITORS FROM SETTLEMENT OF OPERATIONS

CURRENCY PURCHASE AND SALE

INVESTMENTS IN SECURITIES

REPOS

CREDITORS FROM COLLATERALS RECEIVED IN CASH

SECURITIES OPERATIONS

CREDIT OPERATIONS

DEPOSITS AS COLLATERAL FOR CAPITALIZABLE LEASING

OPERATIONS

OTHERS

VARIOUS CREDITORS AND OTHER ACCOUNTS PAYABLE

LIABILITIES DERIVED FROM SERVICE PROVISION

Acceptances on behalf of clients

Payment orders

Guarantees

Custody or administration of assets

Other liabilities derived from service provision

COMMISSIONS TO BE PAID ON CURRENT OPERATIONS

LEVERAGE DERIVED FROM FACTORING OPERATIONS

LIABILITY FOR CAPITALIZABLE LEASING

CREDITORS FROM ACQUISITION OF ASSETS

DIVIDENDS PAYABLE

CREDITORS FOR MAINTENANCE SERVICE

VALUE ADDED TAX

OTHER TAXES AND DUTIES PAYABLE

TAXES AND SOCIAL SECURITY CONTRIBUTIONS RETAINED FOR

PAYMENT

SHORT-TERM DIRECT BENEFITS

PROVISION FOR EMPLOYEE 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

PROVISIONS FOR DIVERSE OBLIGATIONS

Fees and leasing

Promotional and advertising expenses

Contributions to the Fund for the Protection of Popular Financial Societies and

for the Protection of their Savers

Technology expenses

Other provisions

OTHER DIVERSE CREDITORS

SUBORDINATED OBLIGATIONS IN CIRCULATION

OF FORCED CONVERSION

OF CONVERSION BY HOLDER'S DECISION

CONVERSION BY DECISION OF THE ISSUING ENTITY

NON-CONVERTIBLE

DEFERRED TAXES AND PTU (CHARGE)

DEFERRED INCOME TAXES (CHARGE)

TEMPORARY DIFFERENCES

DEFERRED PARTICIPATION OF WORKERS IN PROFITS (CHARGE)

DEFERRED CREDITS AND ADVANCED RECEIVINGS

DEFERRED CREDITS

FEES FOR GRANTING CREDIT

FEES FOR FIRST ANNUITY AND SUBSEQUENT CREDIT CARD FEES

FINANCIAL INCOME FROM ACCRUAL IN CAPITALIZABLE LEASING OPERATIONS

FINANCIAL INCOME FROM ACCRUAL IN FINANCIAL FACTORING OPERATIONS

INCOME FROM REDUCED PRICE PURCHASE OPTION IN CAPITALIZABLE LEASING OPERATIONS

OTHER INCOMES TO APPLY

PREMIUM FOR AMORTIZATION BY DEBT PLACEMENT

OTHER DEFERRED CREDITS

ADVANCED RECEIVINGS

INTERESTS COLLECTED IN ADVANCE

FEES COLLECTED IN ADVANCE

LEASE INCOMES COLLECTED IN ADVANCE

ADVANCED RECEIVINGS OF GOODS PROMISED FOR SALE OR WITH RETENTION OF TITLE

OTHER ADVANCED RECEIVINGS

OWNERSHIP CAPITAL (2)

CONTRIBUTED CAPITAL

SOCIAL CAPITAL

UNPAID SOCIAL CAPITAL

INCREMENT DUE TO UPDATE OF PAID SOCIAL CAPITAL (1)

CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES FORMALIZED BY ITS BOARD OF DIRECTORS

INCREMENT DUE TO UPDATE OF CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES FORMALIZED BY ITS BOARD OF DIRECTORS (1)

SHARE PREMIUM

INCREMENT DUE TO UPDATE OF SHARE PREMIUM (1)

SUBORDINATED OBLIGATIONS IN CIRCULATION

INCREMENT DUE TO UPDATE OF SUBORDINATED OBLIGATIONS IN CIRCULATION (1)

CONTRIBUTIONS OF COMMUNITY FINANCIAL COMPANIES OIFR

INCREMENT DUE TO UPDATE OF CONTRIBUTIONS OF COMMUNITY FINANCIAL COMPANIES (1)

FOUNDATIONAL EQUITY
OIFR

INCREMENT DUE TO UPDATE OF FOUNDATIONAL EQUITY (1)

EFFECT FROM INCORPORATION INTO THE POPULAR FINANCIAL COMPANIES REGIME

INCREMENT DUE TO UPDATE OF EFFECT FROM INCORPORATION INTO THE POPULAR FINANCIAL COMPANIES REGIME (1)

EARNED CAPITAL

CAPITAL RESERVES

SOCIAL RESERVE FUND
SOFIPO

COMMUNITY RESERVE FUND
SOFICO

RESERVE FUND
OIFR

AFTER CAPITAL RESERVES

INCREMENT DUE TO UPDATE OF CAPITAL RESERVES (1)

SOCIAL RESERVE FUND
SOFIPO

COMMUNITY RESERVE FUND
SOFICO

RESERVE FUND
OIFR

OTHER CAPITAL RESERVES

RESULTS FROM PRIOR PERIODS

RESULT TO APPLY

RESULT FROM ACCOUNTING CHANGES AND ERROR CORRECTIONS

INCREMENT DUE TO UPDATE OF RESULTS FROM PRIOR PERIODS (1)

RESULT FROM VALUATION OF AVAILABLE-FOR-SALE SECURITIES VALUATION

RESULT FROM MONETARY POSITION (1)

EFFECT OF DEFERRED INCOME TAXES

ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAXES

INCREMENT DUE TO UPDATE OF RESULT FROM VALUATION OF AVAILABLE-FOR-SALE SECURITIES (1)

REMEDIATIONS FOR DEFINED BENEFITS TO EMPLOYEES ACTUARIAL RESULTS IN OBLIGATIONS Valuation Result from monetary position (1) Effect of deferred income taxes Estimate for non-recoverable deferred income taxes

RESULT IN RETURN OF PLAN ASSETS
Valuation
Result from monetary position (1)
Effect of deferred income taxes
Estimate for non-recoverable deferred income taxes

INCREMENT DUE TO UPDATE OF REMEDIATIONS FOR DEFINED BENEFITS TO EMPLOYEES (1)

RESULT FROM HOLDING NON-MONETARY ASSETS
FROM FIXED ASSET VALUATION

INCREMENT DUE TO UPDATE OF RESULT FROM HOLDING NON-MONETARY ASSETS (1)

OFF-BALANCE SHEET ACCOUNTS

GUARANTEES GRANTED

CONTINGENT ASSETS AND LIABILITIES

CREDIT COMMITMENTS

GOODS IN TRUST OR MANDATE

GUARANTEE TRUSTS
MANDATES

GOODS IN CUSTODY OR ADMINISTRATION

GOODS IN CUSTODY

SECURITIES ISSUED BY THE ENTITY

MOVABLE PROPERTY

OTHERS

GOODS IN ADMINISTRATION

FOREIGN EXCHANGE PURCHASE/SALE ON BEHALF OF THIRD PARTIES

PAYMENT COLLECTION FOR SERVICES

FINANCIAL FACTORING OPERATIONS ON BEHALF OF THIRD PARTIES

COLLATERALS RECEIVED BY THE ENTITY

CASH MANAGED IN TRUST

GOVERNMENTAL DEBT

BANKING DEBT

OTHER DEBT SECURITIES

EQUITY INSTRUMENTS

OTHERS

COLLATERALS RECEIVED AND SOLD BY THE ENTITY

GOVERNMENTAL DEBT

BANKING DEBT

OTHER DEBT SECURITIES

EQUITY INSTRUMENTS

OTHERS

ACCRUED BUT UNCOLLECTED INTERESTS DERIVED FROM OVERDUE CREDIT PORTFOLIO

OTHER REGISTRATION ACCOUNTS

STATEMENT OF RESULTS

INTEREST INCOME

INTERESTS ON AVAILABILITIES

BANKS

RESTRICTED AVAILABILITIES OR GIVEN AS COLLATERAL

INTERESTS AND YIELDS IN FAVOR ARISING FROM INVESTMENTS IN SECURITIES

FOR TRADING SECURITIES

FOR AVAILABLE-FOR-SALE SECURITIES

FOR HELD-TO-MATURITY SECURITIES

INTERESTS AND YIELDS IN FAVOR IN REPurchase OPERATIONS

INTERESTS FROM CURRENT CREDIT PORTFOLIO

COMMERCIAL CREDITS
Business or commercial activity
Liquidity loans to other popular or community financial companies

CONSUMER CREDITS
Credit card
Personal
Payroll
Automotive
Acquisition of movable goods
Capitalizable leasing operations
Other consumer credits

HOUSING CREDITS
Medium and residential
Of social interest

INTERESTS FROM OVERDUE CREDIT PORTFOLIO

OVERDUE COMMERCIAL CREDITS
Business or commercial activity
Liquidity loans to other popular or community financial companies

OVERDUE CONSUMER CREDITS
Credit card
Personal
Payroll
Automotive
Acquisition of movable goods
Capitalizable leasing operations
Other consumer credits

OVERDUE HOUSING CREDITS
Medium and residential
Of social interest

FEES FOR GRANTING CREDIT

COMMERCIAL CREDITS

CONSUMER CREDITS

HOUSING CREDITS

PREMIUMS FOR DEBT PLACEMENT

ISSUED CREDIT SECURITIES

SUBORDINATED OBLIGATIONS

DIVIDENDS OF EQUITY INSTRUMENTS

GAIN FROM REVALUATION

GAIN IN REVALUATION CHANGES

REVALUATION OF ITEMS IN UDIs

INCREMENT DUE TO UPDATE OF INTEREST INCOME (1)

INTEREST EXPENSES

INTERESTS ON DEMAND DEPOSITS

INTERESTS ON TIME DEPOSITS

CHARGED INTERESTS ASSOCIATED WITH NON-MOVING CAPTATION ACCOUNTS

INTERESTS ON ISSUED CREDIT SECURITIES

INTERESTS ON BANK LOANS AND FROM OTHER ORGANISMS

INTERESTS ON SUBORDINATED OBLIGATIONS

Mandatory conversion
Conversion by holder's decision
Conversion by issuing entity's decision
Non-convertible

DISCOUNTS FOR DEBT PLACEMENT

ISSUED CREDIT SECURITIES

SUBORDINATED OBLIGATIONS

EMISSION COSTS FOR DEBT PLACEMENT

COSTS AND EXPENSES ASSOCIATED WITH GRANTING CREDIT

LOSS FROM REVALUATION

LOSS IN REVALUATION CHANGES

REVALUATION OF ITEMS IN UDIs

INCREMENT DUE TO UPDATE OF INTEREST EXPENSES (1)

NET MONETARY POSITION RESULT (FINANCIAL MARGIN)

MONETARY POSITION RESULT FROM POSITIONS GENERATING FINANCIAL MARGIN (DEBIT BALANCE)

MONETARY POSITION RESULT FROM POSITIONS GENERATING FINANCIAL MARGIN (CREDIT BALANCE)

INCREMENT DUE TO UPDATE OF NET MONETARY POSITION RESULT (FINANCIAL MARGIN) (1)

PROVISIONAL ESTIMATE FOR CREDIT RISKS

PROVISIONAL ESTIMATE FOR CREDIT RISKS DERIVED FROM RATING

CREDIT PORTFOLIO
Commercial credits
Business or commercial activity
Liquidity loans to other popular or community financial companies Consumer credits Credit card Personal Payroll Automotive Acquisition of movable goods Capitalizable leasing operations Other consumer credits Housing credits Medium and residential Of social interest

ADDITIONAL PROVISIONAL ESTIMATE FOR CREDIT RISKS FOR OPERATIONAL RISKS (CREDIT INFORMATION COMPANIES)

FOR ACCRUED INTERESTS ON OVERDUE CREDITS

ORDERED BY THE NATIONAL BANK AND SECURITIES COMMISSION

ORDERED BY THE FEDERATION

CONTINGENT OPERATIONS AND GUARANTEES

INCREMENT DUE TO UPDATE OF PROVISIONAL ESTIMATE FOR CREDIT RISKS (1)

FEES AND CHARGES COLLECTED

CREDIT OPERATIONS

COMMERCIAL CREDITS
Business or commercial activity
Unsecured operations
Pledge operations
Factoring operations
Capitalizable leasing operations
Microcredits
Others
Liquidity loans to other popular or community financial companies

CONSUMER CREDITS
Credit card
First annuity and subsequent credit card fees
Affiliated businesses
Personal
Payroll
Automotive
Acquisition of movable goods
Capitalizable leasing operations
Other consumer credits

HOUSING CREDITS
Medium and residential
Of social interest

GUARANTEES

ACCEPTANCES ON BEHALF OF THIRD PARTIES

SECURITIES PURCHASE/SALE

ACCOUNT OPENING

ACCOUNT MANAGEMENT

TRUST ACTIVITIES

FUNDS TRANSFER

CUSTODY OR ADMINISTRATION OF GOODS

SAFETY BOX RENTAL

OTHER FEES AND CHARGES COLLECTED

INCREMENT DUE TO UPDATE OF FEES AND CHARGES COLLECTED (1)

FEES AND CHARGES PAID

CORRESPONDENTS

FOR SERVICES

COMMISSION AGENTS

LOANS RECEIVED

DEBT PLACEMENT

OTHER FEES AND CHARGES PAID

INCREMENT DUE TO UPDATE OF FEES AND CHARGES PAID (1)

INTERMEDIATION RESULT

FAIR VALUE VALUATION RESULT

TRADING SECURITIES

SOLD COLLATERALS

LOSS FROM IMPAIRMENT OR EFFECT OF IMPAIRMENT REVERSAL OF SECURITIES

AVAILABLE-FOR-SALE SECURITIES

HELD-TO-MATURITY SECURITIES

CURRENCY VALUATION RESULT

SECURITIES PURCHASE/SALE RESULT

TRADING SECURITIES

AVAILABLE-FOR-SALE SECURITIES

HELD-TO-MATURITY SECURITIES

CURRENCY PURCHASE/SALE RESULT

TRANSACTION COSTS FOR TRADING SECURITIES

RESULT FROM SALE OF RECEIVED COLLATERALS

INCREMENT DUE TO UPDATE OF INTERMEDIATION RESULT (1)

OTHER OPERATING INCOMES (EXPENSES)

CREDIT PORTFOLIO RECOVERY

RECOVERIES

TAXES

OTHER RECOVERIES

GAIN FROM ASSIGNMENT OF CREDIT PORTFOLIO

LOSS FROM ASSIGNMENT OF CREDIT PORTFOLIO

INCOME FROM PURCHASE OPTION IN CAPITALIZABLE LEASING OPERATIONS

INCOME FROM PARTICIPATION IN SALE PRICE OF GOODS IN CAPITALIZABLE LEASING OPERATIONS

FINANCIAL COST FOR CAPITALIZABLE LEASING

CANCELLATION OF EXCESS PROVISIONAL ESTIMATE FOR CREDIT RISKS

CHARGES TO ESTIMATE FOR UNRECOVERABILITY OR DIFFICULT COLLECTION

LOSSES

FOR SHORTAGES IN BRANCHES

FRAUDS

ACCIDENTS

OTHER LOSSES

DIVIDENDS OF PERMANENT INVESTMENTS

DIVIDENDS OF OTHER PERMANENT INVESTMENTS

DIVIDENDS OF PERMANENT INVESTMENTS IN AFFILIATES AVAILABLE FOR SALE

DONATIONS

LOSS FROM ADJUDICATION OF GOODS

RESULT FROM SALE OF ADJUDICATED GOODS

RESULT FROM VALUATION OF ADJUDICATED GOODS

ESTIMATE FOR LOSS OF VALUE OF ADJUDICATED GOODS

LOSS IN CUSTODY AND ADMINISTRATION OF GOODS

LOSS IN TRUST OPERATIONS

LOSS FROM IMPAIRMENT OR EFFECT OF IMPAIRMENT REVERSAL OF REAL ESTATE

OF COMMERCIAL CREDIT

OF OTHER PERMANENT INVESTMENTS VALUED AT COST

OF OTHER LONG-LIVED ASSETS

OF OTHER ASSETS

CHARGED INTERESTS IN FINANCING FOR ACQUISITION OF ASSETS

RESULT FROM SALE OF PROPERTY, FURNITURE, AND EQUIPMENT

CANCELLATION OF ESTIMATE FOR UNRECOVERABILITY OR DIFFICULT COLLECTION

CANCELLATION OF OTHER LIABILITY ACCOUNTS

INTERESTS IN FAVOR ARISING FROM LOANS TO OFFICIALS AND EMPLOYEES

LEASE INCOME

OTHER ITEMS OF OPERATING INCOMES (EXPENSES)

MONETARY POSITION RESULT ORIGINATED BY ITEMS NOT RELATED TO FINANCIAL MARGIN (1)

RESULT FROM REVALUATION OF ITEMS NOT RELATED TO FINANCIAL MARGIN

INCREMENT DUE TO UPDATE OF OTHER OPERATING INCOMES (EXPENSES) (1)

ADMINISTRATIVE AND PROMOTIONAL EXPENSES

SHORT-TERM DIRECT BENEFITS

NET COST OF THE PERIOD DERIVED FROM EMPLOYEE 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 reason

PARTICIPATION OF WORKERS IN PROFITS

PARTICIPATION OF WORKERS IN PROFITS INCURRED

DEFERRED PARTICIPATION OF WORKERS IN PROFITS

ESTIMATE FOR NON-RECOVERABLE DEFERRED PTU

FEES

LEASES

PROMOTION AND ADVERTISING EXPENSES

CONTRIBUTIONS TO THE FUND FOR PROTECTION OF POPULAR FINANCIAL COMPANIES AND PROTECTION OF THEIR SAVINGS

VARIOUS TAXES AND FEES

NON-DEDUCTIBLE EXPENSES

TECHNOLOGY EXPENSES

DEPRECIATIONS

AMORTIZATIONS

OTHER ADMINISTRATIVE AND PROMOTIONAL EXPENSES

INCREMENT DUE TO UPDATE OF ADMINISTRATIVE AND PROMOTIONAL EXPENSES (1)

PARTICIPATION IN RESULT OF UNCONSOLIDATED SUBSIDIARIES, AFFILIATES, AND JOINT VENTURES

RESULT OF THE PERIOD OF UNCONSOLIDATED SUBSIDIARIES, AFFILIATES, AND JOINT VENTURES

IN UNCONSOLIDATED SUBSIDIARIES
Belonging to the financial sector
Not belonging to the financial sector

IN AFFILIATES
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

INCREMENT DUE TO UPDATE OF PARTICIPATION IN RESULT OF UNCONSOLIDATED SUBSIDIARIES, AFFILIATES, AND JOINT VENTURES (1)

INCOME TAXES INCURRED

INCOME TAXES INCURRED

INCREMENT DUE TO UPDATE OF INCOME TAXES INCURRED (1)

DEFERRED INCOME TAXES

DEFERRED INCOME TAXES

TEMPORARY DIFFERENCES

FISCAL LOSSES

FISCAL CREDITS

ESTIMATE FOR NON-RECOVERABLE INCOME TAXES

TEMPORARY DIFFERENCES

FISCAL LOSSES

FISCAL CREDITS

INCREMENT DUE TO UPDATE OF DEFERRED INCOME TAXES (1)

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS

INCREMENT DUE TO UPDATE OF DISCONTINUED OPERATIONS (1)

Popular Financial Companies
Notes:

(1) These items will be applicable under an inflationary economic environment based on what is established in the Financial Information Standard B-10 "Effects of Inflation", issued by the Mexican Council of Financial Information Standards, A.C. (CINIF).

(2) In the case of rural financial integration organizations, capital shall be understood as equity.

SERIES R03 INVESTMENTS IN SECURITIES (RESULTS OF INVESTMENTS IN SECURITIES)

The Regulatory Report of investments in securities (results of investments in securities) applies exclusively to popular savings and credit societies with Level of Operations whose net total assets are equal to or greater than the equivalent in pesos of 280,000,000 UDIs; it consists of 1 report regarding the results obtained by the investments in securities that the Entity carries out in national currency and UDIs valued in pesos.

The frequency of preparation and presentation of this report must be quarterly.

REPORT

R03 C-0331

Results of securities valued at fair value and held to maturity

This report shows the balance at the close of the third month of each quarter, the daily average balance of the third month of each quarter, the results generated by interests in the third month of each quarter, the results from purchase/sale and from fair value valuation of securities that are valued at fair value, both for trading and available for sale, as well as the decrement due to write-down of held-to-maturity securities.

The data provided in this report must coincide with those recorded in the concepts of the R01 Minimum Catalog report.

The report is requested in: National currency in pesos and UDIs valued in pesos.

CAPTURE FORMAT

The filling of the regulatory report of investments in securities (results of investments in securities) will be carried out through the following capture format:

REQUESTED INFORMATION

REPORT IDENTIFIER SECTION

PERIOD

FEDERATION KEY

ENTITY KEY

ENTITY LEVEL KEY

FINANCIAL INFORMATION SECTION

CONCEPT

REPORT

BALANCE TYPE

DATA

FORMAT CAPTURE DESCRIPTION

Below are described the columns that make up the capture format:

COLUMN

DESCRIPTION

Column 1

PERIOD

The period to which the information corresponds must be noted according to the format: AAAAMM

This column is captured at the moment of accessing the Interinstitutional Information Transfer System (SITI), so it is not registered as an additional column in the information sending.

Column 2

FEDERATION KEY

The Federation key to which the Entity belongs must be noted, according to the catalog available in SITI.

This column is captured at the moment of accessing SITI, so it is not registered as an additional column in the information sending.

Additional Instructions

In this column, the catalog called: Institutions Catalog is used.

Column 3

ENTITY KEY

The key of the popular savings and credit society must be noted according to the institutions catalog available in SITI.

This column is captured at the moment of accessing SITI, so it is not registered as an additional column in the information sending.

Additional Instructions

In this column, the catalog called: Institutions Catalog is used.

Column 4

ENTITY LEVEL KEY

The key of the Level to which the Entity being reported belongs must be noted, according to the catalog available in SITI.

Additional Instructions

In this column, the Entity Level Key catalog found in Annex R01 A 1 of the regulatory report R01 A Minimum Catalog is used.

Column 5

CONCEPT

The key of the concept to which the information corresponds must be noted according to the catalog available in SITI.

The definitions of the main concepts are found in Annex R03 C 1 of this regulatory report.

Column 6

REPORT

The report key must be noted according to the catalog available in SITI.

Column 7

BALANCE TYPE

The balance type key must be noted according to the catalog available in SITI.

The definitions of the main balance types are found in Annex R03 C 2 of this regulatory report.

Column 8

DATA

This column must contain the information that meets the characteristics described in the previous columns.

General Instructions

The data must be presented in the following format:

Balances and Movements: Must be presented in national currency and UDIs valued in pesos. Additionally, in pesos rounded, without decimals, without commas, and without periods.

Data must always be registered with positive figures, except in the case of decrement due to write-down, which must be presented with a negative sign.

For example: Decrement due to write-down for $20,585.70 would be -20586.

ANNEX R03 C 1

CONCEPTS

The main concepts of the regulatory report of investments in securities (results of investments in securities) are defined in the following table:

CONCEPTS

DEFINITION

Investments in Securities

Those made with assets constituted by shares, bonds, debentures, certificates, and other titles and documents that are issued in series or mass and that the Entity maintains in its own position.

Fair value

Represents the amount by which an instrument can be exchanged between willing parties in an arm's length transaction.

Available-for-sale securities

Are those debt and equity securities acquired with an intention different from that of trading securities or held-to-maturity securities.

Trading securities

Are those securities that Entities hold in their own position and acquire with the intention of obtaining gains derived from price differences resulting from purchase/sale operations carried out with them as market participants.

Held-to-maturity securities

Are those debt securities with determinable payments, acquired with the intention of holding them until maturity.

Debt securities

Are those instruments that, in addition to constituting a right for one party and an obligation for the other, possess a known term and generate cash flows for the holder of the securities during or at the maturity of the same.

Debt securities will be valued at their fair value, which must include, both the capital component and accrued interests, in accordance with accounting criteria for Popular Savings and Credit Entities that are applicable to the Entity in question.

Governmental Debt

Debt securities issued by the federal government, state or municipal governments, as well as by decentralized or deconcentrated organisms and non-financial para-enterprises with majority participation. This category does not include development banking.

Banking Debt

Debt securities issued by banks that the Entity holds in ownership.

Other Debt Securities

Debt securities issued by non-banking financial companies and intermediaries.

Share

Is the aliquot part of the social capital of a company, represented by a title that consigns the obligation to pay the amount of the contribution and attributes to its legitimate holder the condition of partner, as well as the possibility of exercising the economic and corporate rights contained in the statutes.

ANNEX R03 C 2

BALANCE TYPES

The main balance types of the regulatory report of investments in securities (results of investments in securities) are defined in the following table:

BALANCE TYPES

DEFINITION

Month-End Balance

Corresponds to the balance at the close of the third month of each quarter, and must coincide with the balance registered in the minimum catalog of the same period.

Monthly Daily Average Balance

Results from the sum of the daily balances of the third month of each quarter of the acquisition cost, uncollected accrued interests, and fair value valuation, divided by the number of natural days of the month.

In conformity with the accounting criteria for popular savings and credit societies that are applicable to the Entity in question.

Month's Interest

Are the interests generated in the third month of each quarter by investments in securities; these interests must coincide with those registered in results of the minimum catalog regulatory report in accordance with the accounting criteria for Popular Savings and Credit Entities that are applicable to the Entity in question.

Month's Purchase/Sale Result

Is the differential between the net realization value and the book value of the operations of

purchase and sale of securities investments during the third month of each quarter, amount

which must coincide with the amount recorded in results of the minimum catalog regulatory report in accordance with the accounting criteria for Popular Savings and Credit Entities that are applicable to the Entity in question.

Valuation Result at

Fair Value

Corresponds to the difference resulting between the fair value of the investment on the date in question, and the last book value, in accordance with the valuation rules corresponding to the accounting criterion relative to Securities Investments applicable to popular savings and credit societies.

Decrease in the Value of

Securities

It is the downward movement in the value of a title held to maturity, of which its causes are known and from which, therefore, it is unlikely that a subsequent appreciation will occur. The amount must be recorded with a negative sign, and must coincide with the amount reported in the same period in results of the minimum catalog report.

Series R08 Collection

Report R03 C-0331 Results of securities valued at fair value and held to maturity

Includes: National currency and UDIs valued in pesos

Figures in pesos

Concepts

Balance at the end of the month

Average daily balance of the month

Interest of the month

Result from purchase and sale of the month

Result from valuation at fair value of the month

Decrease in the
Value of Securities 1/

Results of securities valued at fair value

Securities for trading total 2/

Government Debt

Bank Debt

Commercial Banks Resident in the Country

Mexican Development Banks

Other Debt Securities

National Non-Bank Financial Institutions

National Non-Financial Companies

Other Issuers

Equity Securities

National Investment Societies

National Non-Financial Companies

Securities available for sale total 3/

Government Debt

Bank Debt

Commercial Banks Resident in the Country

Mexican Development Banks

Other Debt Securities

National Non-Bank Financial Institutions

National Non-Financial Companies

Other Issuers

Equity Securities

National Investment Societies

National Non-Financial Companies

Results of securities held to maturity

Securities Held to Maturity total 4/

Government Debt

Bank Debt

Banks Resident in the Country

Mexican Development Banks

Other Debt Securities

National Non-Bank Financial Institutions

National Non-Financial Companies

Other Issuers

Notes:

1/ The balances corresponding to this column must be presented with a negative sign.

2/ Includes unrestricted securities for trading and restricted securities for trading or pledged as collateral.

3/ Includes unrestricted securities available for sale and restricted securities available for sale or pledged as collateral.

4/ Includes unrestricted securities held to maturity and restricted securities held to maturity or pledged as collateral.

Shaded cells represent invalid cells for which the requested information does not apply

SERIES R04 CREDIT PORTFOLIO

Financial Situation

The regulatory report of Portfolio by type of credit only applies to popular savings and credit societies with Operations Levels II, III and IV, and is integrated from 1 report.

The frequency of preparation and presentation of this report must be quarterly.

REPORT

R04 A-0411

Portfolio by type of credit

In this report, the balances of capital and accrued interest not collected at the close of the third month of each quarter and the amount of interest and commissions of the third month of each quarter that accrue by concept of the credit portfolio are requested.

The portfolio is divided into total active portfolio, without overdue payments, with overdue payments, overdue portfolio and total portfolio.

The data provided in this report must coincide with the amounts registered in the concepts of report R01 Minimum Catalog.

This report must be presented in national currency and UDIs valued in pesos.

CAPTURE FORMAT

The filling of the regulatory report of A-0411 Portfolio by type of credit will be carried out through the following format:

REQUESTED INFORMATION

REPORT IDENTIFIER SECTION

PERIOD

FEDERATION KEY

ENTITY KEY

ENTITY LEVEL KEY

FINANCIAL INFORMATION SECTION

CONCEPT

REPORT

BALANCE TYPE

DATA

FORMAT CAPTURE DESCRIPTION

Below are described the columns that integrate the capture format:

COLUMN

DESCRIPTION

Column 1

PERIOD

The period to which the information corresponds must be noted according to the format: AAAAMM

This column is captured at the moment of accessing the Interinstitutional Information Transfer System (SITI), so it is not registered as an additional column in the information submission.

Column 2

FEDERATION KEY

The key of the Federation to which the Entity belongs must be noted, according to the catalog available in the SITI.

This column is captured at the moment of accessing the SITI, so it is not registered as an additional column in the information submission.

Additional Instructions

In this column the catalog called: Institutions Catalog is used.

Column 3

ENTITY KEY

The key of the popular savings and credit society must be noted according to the institutions catalog available in the SITI.

This column is captured at the moment of accessing the SITI, so it is not registered as an additional column in the information submission.

Additional Instructions

In this column the catalog called: Institutions Catalog is used.

Column 4

ENTITY LEVEL KEY

The key of the Level to which the Entity being reported belongs must be noted, according to the catalog available in the SITI.

Additional Instructions

In this column the catalog Entity Level Key which is found in Annex R01 A 1 of regulatory report R01 A Minimum Catalog is used.

Column 5

CONCEPT

The key of the concept to which the information corresponds must be noted according to the catalog available in the SITI.

The definitions of the main concepts are found in annex R04 A 1 of the present regulatory report.

Column 6

REPORT

The key of the report must be noted according to the catalog available in the SITI.

Column 7

BALANCE TYPE

The key of the type of balance must be noted according to the catalog available in the SITI.

The definitions of the main types of balance are found in annex R04 A 2 of the present regulatory report.

Column 8

DATA

This column must contain the information that meets the characteristics described in the previous columns.

General Instructions

The data must be presented with the following format:

Balances and Amounts: Must be presented in national currency and UDIs valued in pesos. Additionally, in rounded pesos, without decimals, without commas and without points.

The data must always be registered with positive figures.

For example: Commercial credits for $50,839.45 would be 50839.

ANNEX R04 A 1

CONCEPTS

The main concepts of the regulatory report of Portfolio by type of credit are defined in the following table:

CONCEPT

DEFINITION

Credit

Asset resulting from the financing granted by Entities based on the economic viability study of the borrowers.

Overdue portfolio

Composed of credits whose borrowers are declared in commercial bankruptcy, or whose principal, interest or both, have not been liquidated in the terms originally agreed.

Active portfolio

Represents all those credits that are up to date in their payments of both principal and interest, or which, having been restructured or renewed, have evidence of sustained payment.

Commercial credits

Direct or contingent credits, including bridge credits, granted to legal entities or individuals with business activity and destined to their commercial activity; factoring operations and capitalizable leasing operations that are celebrated with said legal entities or individuals; credits granted to trustees acting under trusts and credit schemes commonly known as "structured" in which there is a patrimonial affectation that allows evaluating the risk associated with the scheme individually. Likewise, liquidity loans granted to other Popular Savings and Credit Entities in accordance with applicable legislation will be included.

Consumer credits

Credits of this type are considered to be direct credits, including liquidity credits that do not have real estate guarantees, as well as the interest they generate, granted to individuals, derived from credit card operations, personal credits, credits for the acquisition of durable consumer goods and capitalizable leasing operations that are celebrated with individuals; including those credits granted for such effects to former employees of the Entities.

Housing credits

Are direct credits, as well as the interest they generate, granted to individuals and destined for the acquisition, construction, remodeling or improvement of housing without commercial speculation purpose; including those liquidity credits guaranteed by the borrower's housing, and those granted for such effects to former employees of the Entities.

ANNEX R04 A 2

TYPES OF BALANCE

The main types of balance of the regulatory report of Portfolio by type of credit are defined in the following table:

TYPE OF BALANCE

DEFINITION

Capital balance at the end of the month

It is the remaining balance of the amount effectively granted to the borrower, reduced by payments applied against the principal.

Balance of accrued interest not collected at the close of the month

It is the amount of interest generated by the credits granted and not collected at the close of the month, registered in the balance sheet in accordance with the Accounting Criteria applicable to the Entities.

Total balance at the end of the month

Refers to the outstanding balance at the end of the month. If it is an active credit, note the active capital plus accrued interest not collected and/or capitalized or refinanced interest. If it is an overdue credit, note the overdue capital plus the overdue interest registered in the balance sheet in accordance with what the Accounting Criteria applicable to the Entities establish.

Interest of the month

Refers to the amount of interest accrued in the month by concepts of the credit portfolio that were registered in results of the minimum catalog, in accordance with the Accounting Criteria for the Entities.

Commissions of the month

Refers to the amount of those commissions charged for the initial granting of credits, which are registered in the financial margin.

Series R04 Credit Portfolio

Report R04 A-0411 Portfolio by type of credit

Includes: National currency and UDIs valued in pesos

Figures in pesos

Concept

Capital balance at the end of the month

(a)

Balance of accrued interest not collected at the end of the month

(b)

Total balance at the end of the month

(c ) = a + b

Interest of the month
*/

Commissions of the month
*/

Total credit portfolio

Active credit portfolio without overdue payments

Commercial credits

Business or commercial activity

Unsecured operations

Pledge operations

Bridge credits

Factoring operations

Capitalizable leasing operations

Others

Liquidity loans to other Savings and
Credit Popular Entities

Consumer credits

Credit card

Personal

ABCD

Capitalizable leasing operations

Other consumer credits

Housing credits

Medium and Residential

Social Interest

Active credit portfolio with overdue payments

Commercial credits

Business or commercial activity

Unsecured operations

Pledge operations

Bridge credits

Factoring operations

Capitalizable leasing operations

Others

Liquidity loans to other Savings and
Credit Popular Entities

Consumer credits

Credit card

Personal

ABCD

Capitalizable leasing operations

Other consumer credits

Housing credits

Medium and Residential

Social Interest

Overdue credit portfolio

Commercial credits

Business or commercial activity

Unsecured operations

Pledge operations

Bridge credits

Factoring operations

Capitalizable leasing operations

Others

Liquidity loans to other Savings and
Credit Popular Entities

Consumer credits

Credit card

Personal

ABCD

Capitalizable leasing operations

Other consumer credits

Housing credits

Medium and Residential

Social Interest

*/ Refers to the amounts of interest and commissions charged in the month by concept of credit portfolio, and registered in the results concepts.

SERIES R04 CREDIT PORTFOLIO

Financial Situation

The regulatory report of Credit Portfolio Qualification and Preventive Estimates for Credit Risks is integrated from 1 report.

The frequency of preparation and presentation of this report must be quarterly.

REPORT

R04 B-0417

Credit Portfolio Qualification and Preventive Estimates for Credit Risks

In this report, the balances of the base portfolio for qualification, preventive estimates for credit risks, as well as additional preventive estimates, are requested, broken down by type of credit and type of risk. This in accordance with the tables contained in Annex D of the General Provisions applicable to popular savings and credit societies and federations referred to in the Popular Savings and Credit Law.

In this report, the balances in national currency and UDIs valued in pesos are requested, at the close of the third month of each quarter.

CAPTURE FORMAT

The filling of the regulatory report of B-0417 Credit Portfolio Qualification and Preventive Estimates for Credit Risks will be carried out through the following format:

REQUESTED INFORMATION

REPORT IDENTIFIER SECTION

PERIOD

FEDERATION KEY

ENTITY KEY

ENTITY LEVEL KEY

FINANCIAL INFORMATION SECTION

CONCEPT

REPORT

PORTFOLIO TYPE

DATA

FORMAT CAPTURE DESCRIPTION

Below are described the columns that integrate the capture format:

COLUMN

DESCRIPTION

Column 1

PERIOD

The period to which the information corresponds must be noted according to the format: AAAAMM

This column is captured at the moment of accessing the Interinstitutional Information Transfer System (SITI), so it is not registered as an additional column in the information submission.

Column 2

FEDERATION KEY

The key of the Federation to which the Entity belongs must be noted, according to the catalog available in the SITI.

This column is captured at the moment of accessing the SITI, so it is not registered as an additional column in the information submission.

Additional Instructions

In this column the catalog called: Institutions Catalog is used.

Column 3

ENTITY KEY

The key of the popular savings and credit society must be noted according to the institutions catalog available in the SITI.

This column is captured at the moment of accessing the SITI, so it is not registered as an additional column in the information submission.

Additional Instructions

In this column the catalog called: Institutions Catalog is used.

Column 4

ENTITY LEVEL KEY

The key of the Level to which the Entity being reported belongs must be noted, according to the catalog available in the SITI.

Additional Instructions

In this column the catalog Entity Level Key which is found in Annex R01 A 1 of regulatory report R01 A Minimum Catalog is used.

Column 5

CONCEPT

The key of the concept to which the information corresponds must be noted according to the catalog available in the SITI.

Column 6

REPORT

The key of the report must be noted according to the catalog available in the SITI.

Column 7

PORTFOLIO TYPE

The key of the type of portfolio must be noted according to the catalog available in the SITI.

Column 8

DATA

This column must contain the information that meets the characteristics described in the previous columns.

General Instructions

The data must be presented with the following format:

Balances and interest: Must be presented in national currency and UDIs valued in pesos. Additionally, in rounded pesos, without decimals, without commas and without points.

The data must always be registered with positive figures, except in the case of Preventive Estimates for Credit Risks and Additional Estimates, where the balances must be registered with a negative sign.

For example: Commercial credits for $50,839.45 would be 50839 and Preventive Estimates for Credit Risks and Additional Estimates for $20,585.70 would be -20586.

ANNEX R04 B 1

CHARGE PERCENTAGES

According to the tables contained in Annex D of the General Provisions applicable to popular savings and credit societies and federation referred to in the Popular Savings and Credit Law, the applicable charge percentages for this report are shown below:

Commercial Portfolio

Days of delinquency

Percentage of preventive estimates

Percentage of preventive estimates (Restructured)

0

0.50

10

1 to 30

2.5

10

31 to 60

15

30

61 to 90

30

40

91 to 120

40

50

121 to 150

60

70

151 to 180

75

95

181 to 210

85

100

211 to 240

95

100

More than 240

100

100

Microcredits

Days of delinquency

Percentage of preventive estimates

Percentage of preventive estimates

(Marginal Zone)

0 to 7

1

1

8 to 30

5

2.5

31 to 60

20

20

61 to 90

40

50

91 to 120

70

80

More than 120

100

100

Consumption Portfolio

Days of delinquency

Type I

Type II

(Rural Zone)

Percentage of preventive estimates

Percentage of preventive estimates

0

1

1

1 to 7

4

1

8 to 30

15

4

31 to 60

30

30

61 to 90

50

60

91 to 120

75

80

121 to 180

90

90

181 or more

100

100

Housing Portfolio

Days of delinquency

Percentage of preventive estimates

0

0.35

1 to 30

1.05

31 to 60

2.45

61 to 90

8.75

91 to 120

17.50

121 to 150

33.25

151 to 180

34.30

181 to 1460

70

More than 1460

100

Series R04 Credit Portfolio

Report R04 B-0417 credit portfolio qualification and preventive estimate for credit risks

Includes: National currency and UDIs valued in pesos

Figures in pesos

Concept

Base Portfolio for Qualification 1/

Preventive Estimates for
Credit Risks and
Additional Estimates 2/

A) Excess or (Insufficiency) in estimates (C-B) 3/

B) Other Estimates

Guarantee deposits

Estimates constituted in the previous period

C) Total credit portfolio 4/

Consumer Credit Portfolio

Type I

Days of Delinquency (days elapsed since the date of first default)

0

1 to 7

8 to 30

31 to 60

61 to 90

91 to 120

121 to 180

181 or more

Type II (Marginal Zone)

Days of Delinquency (days elapsed since the date of first default)

0

1 to 7

8 to 30

31 to 60

61 to 90

91 to 120

121 to 180

181 or more

Commercial Credit Portfolio

Portfolio 1

Days of Delinquency (days elapsed since the date of first default)

0

1 to 30

31 to 60

61 to 90

91 to 120

121 to 150

151 to 180

181 to 210

211 to 240

More than 240

Portfolio 2 (Restructured)

Days of Delinquency (days elapsed since the date of first default)

0

1 to 30

31 to 60

61 to 90

91 to 120

121 to 150

151 to 180

181 to 210

211 to 240

More than 240

Microcredit Type I

Days of Delinquency (days elapsed since the date of first default)

0 to 7

8 to 30

31 to 60

61 to 90

91 to 120

More than 120

Microcredit Type II (Marginal Zone)

Days of Delinquency (days elapsed since the date of first default)

0 to 7

8 to 30

31 to 60

61 to 90

91 to 120

More than 120

Housing Credits

Days of Delinquency (days elapsed since the date of first default)

0

1 to 30

31 to 60

61 to 90

91 to 120

121 to 150

151 to 180

181 to 1460

More than 1460

Notes:

1/ The amount subject to qualification must not include the accrued interest not collected registered in balance, of credits that are in overdue portfolio.

2/ The data corresponding to the column of preventive estimates for credit risks and additional estimates must be presented with a negative sign.

3/ The result corresponding to the excess or insufficiency in estimates will be calculated considering that the figures will be presented with a negative sign.

4/ The total credit portfolio refers to the sum of commercial, consumption and housing credits.

Shaded cells represent invalid cells for which the requested information does not apply.

SERIES R04 CREDIT PORTFOLIO

Detailed Information

This series is divided into two sections, the second of which is called disaggregation of credits for the consumption, housing and commercial and is integrated by a single report.

The frequency of preparation and presentation of this report must be monthly.

REPORT

R04 C-0451

Disaggregation of credits for consumption, housing and commercial.

In this report, operation-by-operation information of all credits granted for consumption, housing and commercial must be reported. Entities of levels II, III and IV, must report only credits that are for an amount equal to or greater than 25,000 UDIs. Likewise, Entities of levels I, II, III and IV must report all related credits they have registered, in accordance with what is provided by article 35 of the Popular Savings and Credit Law and by Chapter I of Title Fourth of the General Provisions applicable to popular savings and credit societies and federations referred to in the Popular Savings and Credit Law.

CAPTURE FORMAT

Institutions will carry out the submission of the information related to report C-0451 Disaggregation of credits for consumption, housing and commercial, described above, by using the following format:

REQUESTED INFORMATION

REPORT IDENTIFIER SECTION

PERIOD

FEDERATION KEY

ENTITY KEY

ENTITY LEVEL KEY

REPORT

CREDIT IDENTIFIER SECTION

SEQUENCE NUMBER

NAME / COMPANY NAME

DEBTOR NUMBER

CREDIT NUMBER

PERSON

RFC

ACCOUNTING CLASSIFICATION

CREDIT FINANCIAL CONDITIONS SECTION

AMOUNT OF CREDIT GRANTED

TOTAL RESPONSIBILITY ON THE DATE

DISPOSITION DATE

MATURITY DATE

AMORTIZATION FORM

GROSS INTEREST RATE

ACCRUED INTEREST NOT COLLECTED

OVERDUE INTEREST

REFINANCED OR CAPITALIZED INTEREST

CREDIT SITUATION

NUMBER OF RESTRUCTURINGS OR RENEWALS

CREDIT QUALIFICATION SECTION

QUALIFICATION BY OPERATION CNBV METHODOLOGY (Part Covered)*

CALIFICATION BY OPERATION CNBV METHODOLOGY (Covered Part) * (Exposed Part)

PREVENTIVE ESTIMATES (Covered Part)

PREVENTIVE ESTIMATES (Exposed Part)

TOTAL PREVENTIVE ESTIMATES

PERCENTAGE GUARANTEED BY THE GUARANTEE

VALUE OF THE GUARANTEE

DATE OF APPRAISAL OF THE GUARANTEE

DEGREE OF PRELATION OF THE GUARANTEE

RELATED CREDITEE

TYPE OF RELATED CREDITEE

NUMBER OF DAYS IN DEFAULT

RECIPROCITY

For the completion of the regulatory report

C-0451 Disaggregated consumer, housing, and commercial credits

the following aspects must be considered:

The figures in this report must match the figures in the Entity's accounting.

Any type of credit operation must be included: housing, consumer, and commercial credits, the

performing and non-performing portfolio, renewed and restructured credits; credits granted directly

or

acquired at a discount; credits to financial intermediaries, and other operations that generate or may generate a credit right in favor of the reporting Entity and regarding which there is a risk of default.

Revocable credit openings shall not be included.

A line will be reported for each line disposition that presents characteristics (term, interest rate, amortization method, guarantees, etc.) different from those of another disposition of the line.

The columns that are not marked are mandatory for all Entities classified in Levels 1, 2, 3, and 4 according to prudential regulation. Additionally, these columns apply to commercial, housing, and consumer credits.

(*) The columns marked with * are mandatory only for Entities classified in Level 4 according to prudential regulation. Additionally, the columns marked with * only apply to commercial and housing credits.

() The columns marked with are mandatory only for Entities classified in Levels 3 and 4 according to prudential regulation. Additionally, the columns marked with only apply to commercial and housing credits.

Data referring to balances and amounts must be presented in national currency and UDIs valued in pesos. These amounts, balances, and figures must be presented in pesos rounded, without decimals, without commas, without periods, and with positive figures, except for the preventive estimate for credit risks, which must be presented with a negative sign. For example: Preventive Estimates for credit risks for $20,585.70 would be -20586.

Prudential Regulation
(Operational Level)

Total Assets Amount
(Net of their corresponding depreciation and estimates)

I

Equal to or less than 7 million UDIs

II

Greater than 7 and up to 50 million UDIs

III

Greater than 50 and up to 280 million UDIs

IV

Greater than 280 million UDIs

DESCRIPTION OF THE DATA ENTRY FORMAT

The columns that make up the data entry format are described below:

COLUMN

DESCRIPTION

Column 1

PERIOD

The period to which the information corresponds must be noted according to the format: YYYYMM

This column is captured at the moment of accessing the Interinstitutional Information Transfer System (SITI), so it is not registered as an additional column in the information submission.

Column 2

FEDERATION KEY

The key of the Federation to which the Entity belongs must be noted, according to the catalog available in SITI.

This column is captured at the moment of accessing SITI, so it is not registered as an additional column in the information submission.

Additional Instructions

In this column, the catalog called: Institution Catalog is used.

Column 3

ENTITY KEY

The key of the popular savings and credit society must be noted according to the institution catalog available in SITI.

This column is captured at the moment of accessing SITI, so it is not registered as an additional column in the information submission.

Additional Instructions

In this column, the catalog called: Institution Catalog is used.

Column 4

ENTITY LEVEL KEY

The key of the Level to which the Entity being reported belongs must be noted, according to the catalog available in SITI.

Additional Instructions

In this column, the Entity Level Key catalog found in Annex R01 A 1 of the regulatory report R01 A Minimum Catalog is used.

Column 5

REPORT

The key of the report must be noted according to the catalog available in SITI.

Column 6

SEQUENCE NUMBER

A sequence number must be assigned to each of the reported credits (this sequential number must start in each period).

Additional Instructions

The number must be noted without hyphens and without spaces.

Column 7

NAME/LEGAL NAME

The full name of the debtor must be noted, as registered with the tax authorities.

Additional Instructions

Natural Persons

The name must start with the paternal surname, maternal surname, and first names without abbreviations and without hyphens, between surname and surname, between surname and first names there must be only one space.

No type of titles such as Licensed, Don, Mr., Widow, etc. should be included.

Example: PEREZ ORTEGA VICTOR GABRIEL

Legal Persons

The full name and the type of society abbreviated in uppercase must be noted, without commas and without periods.

Example: COMERCIAL MEXICANA SA DE CV

In cases where the debtor is a trust, the name of the trustee and the start date of the trust must be noted. (trust number).

This name must be presented identically every time the same debtor is reported.

Column 8

DEBTOR NUMBER

The debtor number, assigned according to the internal systems used by the Entity, must be noted.

Additional Instructions

This number must be unique for each debtor and presented identically every time the same debtor is reported. In case of changes in the format or numbering of the field, institutions must notify the CNBV.

Column 9

CREDIT NUMBER

The credit number, assigned according to the internal systems of the Entity, must be noted.

Additional Instructions

The number must be noted without hyphens and without spaces.

This number must be unique for each credit and presented identically every time the same credit is reported. In case of changes in the number format, the Entity must notify the CNBV.

Column 10

PERSON

The type of person key must be noted, according to the catalog available in SITI.

The type of person will be identified as Natural or Legal.

Column 11

RFC

The Federal Taxpayer Registry of the creditee, including the homoclave, must be noted.

Additional Instructions

The full RFC must be reported, letters in uppercase, without hyphens and without spaces, it must be filled out starting from the left side.

In cases where the RFC is not available (foreign debtors, trusts, agricultural groups, or old debtors for whom there is no RFC in the system), a key with the same number of fields as the RFC must be constructed. The method for constructing the key for each type of creditee without an RFC is described below:

For foreign debtors (legal or natural person):

The letters EXTR

The last six digits of the debtor number

For trusts:

The three identification letters of the Entity acting as trustee

Date of constitution of the trust

Consecutive number

For agricultural groups:

The letters AGRP

The last six digits of the debtor number

For old clients for whom no RFC is available

The letters ANTE

The last six digits of the debtor number

This key must be presented identically every time the same creditee is reported.

Column 12

ACCOUNTING CLASSIFICATION

The key of the accounting classification must be noted according to the catalog available in SITI.

Additional Instructions

In this column, the catalog called: Accounting Classification is used.

Column 13

AMOUNT OF CREDIT GRANTED

The original amount for which the credit operation was contracted must be noted. This amount must be valued in pesos.

Column 14

TOTAL LIABILITY AT THE DATE

The outstanding balance at the end of the period must be noted. If it is a performing credit, note the performing capital plus accrued unpaid interest and/or capitalized or refinanced interest. If it is a non-performing credit, note the non-performing capital plus the non-performing interest recorded in the balance sheet according to what is established by the Accounting Criteria applicable to Popular Savings and Credit Entities.

Column 15

DISPOSITION DATE

The date on which the credit was disposed of must be noted. The date format is YYYYMMDD.

Column 16

MATURITY DATE

The maturity date of the credit must be noted. The date format is YYYYMMDD.

Column 17

AMORTIZATION METHOD

The key of the amortization method must be noted according to the catalog available in SITI.

Additional Instructions

In this column, the catalog called: Amortization Method is used.

Column 18

GROSS INTEREST RATE

The current gross interest rate, corresponding to the reported period, must be noted. The gross rate is the result obtained by applying the corresponding adjustment to the reference rate.

Additional Instructions

For credits other than off-balance sheet accounts where the gross rate is zero, this column must be filled with " 0 " .

It must be presented with 4 rounded decimals, based on 100 and without the % sign. Example: 37.5792%

would be 37.5792.

Column 19

ACCRUED UNPAID INTEREST

The total amount of interest payable not paid by the creditees and of accrued non-payable interest as of the date must be noted. These interests must be presented accumulated to the last day of the period being reported, and which according to accounting criteria are not considered "non-performing interest". This field only applies to performing credits and performing credits with non-performing payments in accordance with the accounting criteria applicable to popular savings and credit societies.

Additional Instructions

Accrued non-payable interest refers to interest that has already accrued and has not been paid, but whose payment deadline is after the date to which the regulatory report corresponds, therefore, they are considered accrued but not payable interest.

Column 20

NON-PERFORMING INTEREST

The amount of ordinary and penalty non-performing interest recorded in off-balance sheet accounts, accumulated to the last day of the period being reported, must be noted. This field only applies to credits transferred to the non-performing portfolio in accordance with accounting criteria.

Column 21

REFINANCED OR CAPITALIZED INTEREST

Note the balance of refinanced or capitalized interest (additional credit), accumulated to the last day of the period being reported.

Additional Instructions

It only refers to interest refinanced or capitalized in the quarter.

Column 22

CREDIT STATUS

The status of the credit at the end of the reported period must be indicated, according to the catalog available in SITI.

Additional Instructions

In this column, the catalog called: Credit Status is used.

Column 23

NUMBER OF RESTRUCTURINGS OR RENEWALS

The number of renewals or restructurings of the credit must be noted, from the date of the first disposition, up to the reported period.

Column 24

CALIFICATION BY OPERATION CNBV METHODOLOGY (COVERED PART) *

The qualification of the covered part of the credit must be noted in accordance with current regulation.

Additional Instructions

This column will only accept the values established by the CNBV for the qualification of the credit portfolio of the Entities.

The letter recording must be in uppercase.

Column 25

CALIFICATION BY OPERATION CNBV METHODOLOGY (EXPOSED PART) *

The qualification of the exposed part of the credit must be noted in accordance with current regulation.

Additional Instructions

This column will only accept the values established by the CNBV for the qualification of the credit portfolio of the Entities.

The letter recording must always be in uppercase.

Column 26

PREVENTIVE ESTIMATES (COVERED PART)

The balance of preventive estimates of the covered part of the credit must be noted.

Column 27

PREVENTIVE ESTIMATES (EXPOSED PART)

The balance of preventive estimates of the exposed part of the credit must be noted.

Column 28

TOTAL PREVENTIVE ESTIMATES

The total balance of preventive estimates of the covered and exposed parts of the credit must be noted.

Column 29

PERCENTAGE GUARANTEED BY THE GUARANTEE

The percentage of the credit guaranteed by the guarantee or joint debtor must be noted, in accordance with the General Provisions regarding the qualification of the credit portfolio applicable to the Entities.

Additional Instructions

The percentage must be presented without the % sign, with 2 rounded decimals and based on 100.

Example: 37.57% would be 37.57

In case of having more than one guarantee, the sum of the percentages that guarantee the guarantees must be noted.

In case of not having a guarantee, zero must be noted.

Column 30

VALUE OF THE GUARANTEE

The value of the guarantee must be noted according to the last appraisal made. Only those guarantees that comply with what is established in the CNBV provisions can be considered.

Additional Instructions

The value of the guarantees must be reported weighted by the discount percentage established in the General Provisions regarding the qualification of the credit portfolio applicable to the Entities.

Example: Real estate must be weighted at 50%.

In case of having a mass of guarantees, the sum weighted by the discount percentages corresponding to each type of guarantee must be reported, as shown below.

Value of guarantees: cetes $2,000 and real estate $1,000, it must be reported as Total Value of guarantees: 2,000+50%(1,000)= 2500 .

Additionally, the commercial value of the appraisal must be considered.

Column 31

DATE OF APPRAISAL OF THE GUARANTEE

The date on which the last appraisal of the guarantee was made must be noted, according to the format YYYYMM.

In case of having several guarantees, the appraisal date of the guarantee with the highest value must be placed.

Column 32

DEGREE OF PRELATION OF THE GUARANTEE

The degree of prelation of the granted guarantee must be noted according to its registration in the Public Property Registry. In case the guarantee is not registered, 0 (zero) must be noted regardless of the degree of prelation.

In case of having several guarantees, the degree of prelation of the guarantee with the highest value must be placed.

Column 33

RELATED CREDITEE

It must be indicated whether the creditee is considered related in accordance with what is provided in article 35 of the Popular Savings and Credit Law, noting the key, according to the catalog available in SITI.

Column 34

TYPE OF RELATED CREDITEE

The key of the type of related creditee must be noted according to the catalog available in SITI.

Additional Instructions

In this column, the catalog called: Type of creditee is used.

Column 35

NUMBER OF DAYS IN DEFAULT

It is determined by noting the number of days in default recorded in each of the credits.

Days in default refers to the natural days elapsed since the first required amortization that is in payment default, this in each of the credits.

Additional Instructions

It must be presented without commas and without periods.

Column 36

RECIPROCITY

Amount formed by the deposits of the creditee and used by the Entity to decrease the requirement of preventive estimates estimated for the credit in question. The above is only valid if what is established in prudential regulation is met.

R08 SERIES CAPTURE

The regulatory report of Traditional deposits and bank loans and from other organisms only applies to popular savings and credit societies with Operational Levels II, III, and IV and is integrated by 2 reports referring to the balances and interests of the Entity's deposits.

The frequency of preparation and presentation of this report must be quarterly.

REPORT

R08 A-0811

Traditional deposits and bank loans and from other organisms

In this report, the deposit balances at the end of the third month of each quarter are requested, of the principal, accrued unpaid interest recorded in the balance sheet, and the amount of interest and commissions accrued by reason of the deposit and that form part of the financial margin.

This report must be presented in national currency and UDIs valued in pesos.

R08 A-0815

Traditional deposits and bank loans and from other organisms stratified by

maturity terms and amounts

In this report, the deposit balances at the end of the third month of each quarter are requested,

stratified by maturity terms and by amount. Additionally, the number of

accounts or contracts is requested.

This report must be presented in national currency and UDIs valued in pesos.

R08 B-0821

Traditional deposits by locality

In this report, the balances of the deposits that the Entity has captured and has

registered at the end of the period in the concepts: " Immediate Liquidity Deposits " and

" Time Deposits " from the regulatory report R01 A Minimum Catalog are required.

DATA ENTRY FORMAT

The completion of the regulatory reports A-0811 Traditional deposits and bank loans and from other organisms and A-0815 Traditional deposits and bank loans and from other organisms stratified by maturity terms and amounts will be carried out through the following format:

REQUESTED INFORMATION

REPORT IDENTIFIER SECTION

PERIOD

FEDERATION KEY

ENTITY KEY

ENTITY LEVEL KEY

FINANCIAL INFORMATION SECTION

CONCEPT

REPORT

BALANCE TYPE

DATA

DESCRIPTION OF THE DATA ENTRY FORMAT

The columns that make up the data entry format are described below:

COLUMN

DESCRIPTION

Column 1

PERIOD

The period to which the information corresponds must be noted according to the format: YYYYMM

This column is captured at the moment of accessing the Interinstitutional Information Transfer System (SITI), so it is not registered as an additional column in the information submission.

Column 2

FEDERATION KEY

The key of the Federation to which the Entity belongs must be noted, according to the catalog available in SITI.

This column is captured at the moment of accessing SITI, so it is not registered as an additional column in the information submission.

Additional Instructions

In this column, the catalog called: Institution Catalog is used.

Column 3

ENTITY KEY

The key of the popular savings and credit society must be noted according to the institution catalog available in SITI.

This column is captured at the moment of accessing SITI, so it is not registered as an additional column in the information submission.

Additional Instructions

In this column, the catalog called: Institution Catalog is used.

Column 4

ENTITY LEVEL KEY

The key of the Level to which the Entity being reported belongs must be noted, according to the catalog available in SITI.

Additional Instructions

In this column, the Entity Level Key catalog found in Annex R01 A 1 of the regulatory report R01 A Minimum Catalog is used.

Column 5

CONCEPT

The key of the concept to which the information corresponds must be noted according to the catalog available in SITI.

The definitions of the main concepts are found in Annex R08 A 1.

Column 6

REPORT

The key of the report must be noted according to the catalog available in SITI.

Column 7

BALANCE TYPE

The key of the type of balance being reported must be noted according to the catalog available in SITI.

The definitions of the main types of balances are found in Annex R08 A 2.

Column 8

DATA

This column must contain the information that meets the characteristics described in the previous columns.

General Instructions

The data must be presented in the following format:

Balances, Amounts, and Number of Accounts or Contracts:

It must be presented in national currency and UDIs

valued in pesos. Additionally, in pesos rounded, without decimals, without commas, and without periods.

The data must always be registered with positive figures.

For example: Immediate liquidity deposits for $50,839.45 would be 50839 and Time deposits for

$20,585.70 would be 20586.

ANNEX R08 A 1

CONCEPTS

The main concepts of the regulatory report of traditional deposits and bank loans and from other organisms are defined in the following table:

CONCEPT

DEFINITION

Immediate Liquidity Deposits

Immediate liquidity deposits group all deposits in which the depositor can demand and dispose of their resources at any time. Therefore, they include savings accounts and checking account deposits, among others.

Time Deposits

Time deposits include, among others, deposits withdrawable on pre-established days and withdrawable with prior notice.

Issued Credit Instruments

Documents issued by the entity to capture resources from the investing public.

Bank Loans and from
Other Organisms

These are the resources that banks and other organisms capture, which are detailed as:

• Short term (whose term to mature is less than or equal to one year), and
• Long term (whose term to mature is greater than one year).

Exercised credit lines and the liability generated in credit portfolio transfer operations without transfer of ownership, will be presented within this item.

ANNEX R08 A 2

TYPES OF BALANCE

The main types of balance of the regulatory report of traditional deposits and bank loans and from other organisms are defined in the following table:

TYPE OF BALANCE

DEFINITION

Balance of capital at the end of the month

It is the remaining balance of the amount effectively obtained from the instruments of capture, decreased by the payments applied against the principal.

Balance of accrued unpaid interest at the end of the month

It is the amount of interest generated by the capture instruments and that have not been paid at the end of the month.

Total balance at the end of the month

It is the result of the sum of the capital balance plus the accrued unpaid interest at the end of the month.

Interest of the month

It is the interest generated in the month by the capture instruments that were registered in results of the minimum catalog, in accordance with the criteria of

accounting for Popular Savings and Credit Entities that are applicable to the entity in question.

Commissions of the month

Refers to those commissions generated by capture instruments that are registered in the financial margin and represent an adjustment to the cost of capture.

Series R08 Captation

Report: R08 A-0811 traditional captation and bank loans and loans from other organisms

Includes: National currency and UDIS valued in pesos

Figures in pesos

Concept

Balance of capital at the end of the month
(a)

Balance of accrued interest not paid at close of month (b)

Balance at close of month
(c ) = (a) + (b)

Interest of month 1 /
Commissions of month 2 /
Total (1+2)

1. Traditional Captation / Deposits

Immediate availability deposits

Demand deposits

Savings deposits

Time deposits

Time deposits

Withdrawable deposits on days pre-established

Issued credit titles 3 /

2. Bank loans and from other
   organisms

Short term

Loans from commercial banking institutions

Loans from development banking institutions

Loans from public trusts

Loans from Popular Savings and
Credit Entities (Liquidity)

Loans from other organisms

Long term

Loans from commercial banking institutions

Loans from development banking institutions

Loans from public trusts

Loans from Popular Savings and
Credit Entities (Liquidity)

Loans from other organisms

Notes:

1 /

Interest for the month includes interest paid that forms part of the financial margin.

2 /

"Commissions" refers to those that form part of the Financial Margin and are adjustments to the cost of

Traditional Captation / Deposits

3 /

Applies only to Popular Savings and Credit Entities with Level of Operations IV

R08 Captation

Report A-0815 Traditional captation and bank loans and loans from other organisms, stratified by maturity terms and amounts

Includes: National currency and UDIS valued in pesos

Figures in pesos

Concept

Balance at close of month

Number of accounts or contracts

Total

Maturity Term:

From 1 to 7 days 1/

From 8 days to 1 month

More than 1 month to 3 months

More than 3 months to 6 months

More than 6 months to 1 year

More than 1 year to 2 years

More than 2 years

Total

Deposit Range:

Up to 6,000 UDIS

Between 6,001 and 8,000 UDIS

Between 8,001 and 10,000 UDIS

Between 10,001 and 15,000 UDIS

Between 15,001 and 20,000 UDIS

Between 20,001 and 25,000 UDIS

More than 25,000 UDIS

Note:

1/ Demand deposits and savings accounts will be considered as having a term of one day.

Shaded cells represent invalid cells for which the requested information does not apply.

The regulatory report R08 B-0821 Traditional Captation by locality, only applies to popular savings and credit societies with Levels of Operations II, III and IV and is integrated from one report.

The frequency of preparation and presentation of this report must be quarterly.

CAPTURE FORMAT

The filling of the regulatory report R08 B-0821 of Traditional Captation by locality will be carried out through the following format:

REQUESTED INFORMATION

SECTION REPORT IDENTIFIER

PERIOD

FEDERATION KEY

ENTITY KEY

ENTITY LEVEL KEY

SECTION FINANCIAL INFORMATION

REPORT

SEQUENCE NUMBER

ACCOUNTING CLASSIFICATION

LOCALITY

NUMBER OF ACCOUNTS OR CONTRACTS

AMOUNT OF DEPOSITS

FORMAT DESCRIPTION

The columns that make up the capture format are described below:

COLUMN

DESCRIPTION

Column 1

PERIOD

The period to which the information corresponds must be noted according to the format: AAAAMM

This column is captured at the moment of accessing the Interinstitutional Information Transfer System (SITI) so it is not registered as an additional column in the information submission.

Column 2

FEDERATION KEY

The key of the Federation to which the Entity belongs must be noted, according to the catalog available in SITI.

This column is captured at the moment of accessing SITI so it is not registered as an additional column in the information submission.

Additional Instructions

In this column the catalog called: Institutions Catalog is used.

Column 3

ENTITY KEY

The key of the popular savings and credit society must be noted according to the catalog of institutions available in SITI.

This column is captured at the moment of accessing SITI so it is not registered as an additional column in the information submission.

Additional Instructions

In this column the catalog called: Institutions Catalog is used.

Column 4

ENTITY LEVEL KEY

The key of the level to which the Entity being reported belongs must be noted, according to the catalog available in SITI.

Additional Instructions

In this column the catalog Entity Level Key found in Annex R01 A 1 of regulatory report R01 A Minimum Catalog is used.

Column 5

REPORT

The key of the report must be noted according to the catalog available in SITI.

Column 6

SEQUENCE NUMBER

A sequence number must be assigned to each of the grouped deposits (this sequential number must start in each period).

Additional Instructions

The number must be noted without hyphens and without spaces.

Column 7

ACCOUNTING CLASSIFICATION

The key of the accounting classification must be noted according to the catalog available in SITI.

Additional Instructions

In this column the catalog called: Accounting Classification is used.

Column 8

LOCALITY

The key of the locality corresponding to the grouped deposits must be noted, according to the catalog available in SITI.

Column 9

NUMBER OF ACCOUNTS OR CONTRACTS

The number of accounts or contracts of the grouped deposits must be noted, which are reported in each row and that meet the characteristics mentioned above.

Additional Instructions

The data must be presented in the following format: without commas and without periods.

Column 10

AMOUNT OF DEPOSITS

The balance at the end of the period must be noted for each of the grouped deposits that meet the above characteristics.

Additional Instructions

Balances must be presented in national currency and UDIS valued in pesos. Additionally, in pesos rounded, without decimals, without commas and without periods.

For example: Immediate availability deposits for $50,839.45 would be 50839 and Time deposits for $20,585.70 would be 20586.

SERIES R09 RESULTS

The regulatory report Disaggregated operating and promotion expenses only applies to popular savings and credit societies with Levels of Operations II, III and IV and is integrated from 1 report.

The frequency of preparation and presentation of this report must be quarterly.

REPORT

R09 C-0922

Disaggregated operating and promotion expenses

In this report it is required to identify the main operating and promotion expenses that correspond to the society. The amounts of the concepts requested in this report, must be cumulative figures at the end of the period being reported.

CAPTURE FORMAT

The filling of the regulatory report of
Disaggregated operating and promotion expenses will be carried out through the following format:

REQUESTED INFORMATION

SECTION REPORT IDENTIFIER

PERIOD

FEDERATION KEY

ENTITY KEY

ENTITY LEVEL KEY

SECTION FINANCIAL INFORMATION

REPORT

SEQUENCE NUMBER

ACCOUNTING CLASSIFICATION

NAME

POSITION

TYPE OF REMUNERATION

DESCRIPTION

DATA

FORMAT DESCRIPTION

The columns that make up the capture format are described below:

COLUMN

DESCRIPTION

Column 1

PERIOD

The period to which the information corresponds must be noted according to the format: AAAAMM

This column is captured at the moment of accessing the Interinstitutional Information Transfer System (SITI) so it is not registered as an additional column in the information submission.

Column 2

FEDERATION KEY

The key of the Federation to which the Entity belongs must be noted, according to the catalog available in SITI.

This column is captured at the moment of accessing SITI so it is not registered as an additional column in the information submission.

Additional Instructions

In this column the catalog called: Institutions Catalog is used.

Column 3

ENTITY KEY

The key of the popular savings and credit society must be noted according to the catalog of institutions available in SITI.

This column is captured at the moment of accessing SITI so it is not registered as an additional column in the information submission.

Additional Instructions

In this column the catalog called: Institutions Catalog is used.

Column 4

ENTITY LEVEL KEY

The key of the level to which the Entity being reported belongs must be noted, according to the catalog available in SITI.

Additional Instructions

In this column the catalog Entity Level Key found in Annex R01 A 1 of regulatory report R01 A Minimum Catalog is used.

Column 5

REPORT

The key of the report must be noted according to the catalog available in SITI.

Column 6

SEQUENCE NUMBER

A sequence number must be assigned to each of the reported records (this sequential number must start in each period).

Additional Instructions

The number must be noted without hyphens and without spaces.

Column 7

ACCOUNTING CLASSIFICATION

The key of the accounting classification must be noted according to the catalog available in SITI for the concepts of the following minimum catalog:

• Short-term direct benefits.

• Fees.

• Rents.

• Promotion and advertising expenses.

• Other administration and promotion expenses.

Additional Instructions

In this column the catalog called: Accounting Classification is used.

Column 8

NAME

The full name of the official must be noted if it is the concept of Short-term direct benefits, the name of the service provider if it is the concept of fees, promotion and advertising expenses or other administration and promotion expenses and the name of the lessor in case of rents.

Additional Instructions

In the case of officials' names, all officials of the Entity of first and second level must be reported.

The name of the officials must start with paternal surname, maternal surname and names, in uppercase, without abbreviations, without hyphens, and only with one space between surname and surname, and between surname and names.

No type of titles such as Licenciado, Don, Señor, Viuda, etc. should be included.

Example: PÉREZ ORTEGA VICTOR GABRIEL

NATURAL PERSONS

The name must start with paternal surname, maternal surname and names, in uppercase, without abbreviations, without hyphens, and only with one space between surname and surname, and between surname and names.

No type of titles such as Licenciado, Don, Señor, Viuda, etc. should be included.

Example: PÉREZ ORTEGA VICTOR GABRIEL

LEGAL ENTITIES

The full name and type of society abbreviated must be noted, in uppercase without commas and without periods.

Example: COMERCIAL MEXICANA S.A. DE C.V.

The name must be presented identically every time the same person is reported.

Column 9

POSITION

The position corresponding to the official's name must be noted.

Additional Instructions

The position must be written in uppercase, without using periods and commas.

This field only applies to the following accounting classification concept:

• Short-term direct benefits.

Column 10

TYPE OF REMUNERATION

The key of the type of remuneration received by the official must be noted according to the catalog available in SITI.

• Salary.

• Gratuities.

• Other remunerations.

Additional Instructions

This field only applies to the following accounting classification concept:

• Short-term direct benefits.

Column 11

DESCRIPTION

A brief description of the expense or service received must be noted, always in uppercase, without using periods and commas.

Additional Instructions

This field only applies to the following accounting classification concepts:

• Fees.

• Promotion and advertising expenses.

• Other administration and promotion expenses.

Column 12

DATA

This column must contain the information that meets the characteristics described in the columns above.

General Instructions

The data must be presented in the following format:

Amount: The accumulated amount at the end of the period being reported must be presented, in national currency and Udis valued in pesos. Additionally, in pesos rounded, without decimals, without commas, without periods and with a positive sign.

For example: 20,585.70 would be 20586.

Notes:

For the following accounting classification concept:

• Short-term direct benefits.

Only officials of the 1st and 2nd level of the Entity must be reported.

For the following accounting classification concepts:

• Fees.

• Rents.

• Promotion and advertising expenses.

• Other administration and promotion expenses.

Only the 5 of highest amount must be reported.

SERIES R20 INDICATORS

The regulatory report of liquidity coefficient is integrated from 1 report.

The frequency of preparation and presentation of this report must be monthly.

REPORT

R20 A-2011

Liquidity coefficient

In this report the balance at month end and the daily average balance of the different liquidity concepts are requested.

The monthly daily average balance column only applies to Entities with prudential level IV.

CAPTURE FORMAT

The filling of the regulatory report A-2011 Liquidity coefficient will be carried out through the format following:

REQUESTED INFORMATION

SECTION REPORT IDENTIFIER

PERIOD

FEDERATION KEY

ENTITY KEY

ENTITY LEVEL KEY

SECTION FINANCIAL INFORMATION

CONCEPT

REPORT

BALANCE TYPE

DATA

LIQUIDITY COEFFICIENT

FORMAT DESCRIPTION

The columns that make up the capture format are described below.

COLUMNS

DESCRIPTION

Column 1

PERIOD

The period to which the information corresponds must be noted according to the format: AAAAMM

This column is captured at the moment of accessing the Interinstitutional Information Transfer System (SITI), so it is not registered as an additional column in the information submission.

Column 2

FEDERATION KEY

The key of the Federation to which the Entity belongs must be noted, according to the catalog available in SITI.

This column is captured at the moment of accessing SITI, so it is not registered as an additional column in the information submission.

Additional Instructions

In this column the catalog called: Institutions Catalog is used.

Column 3

ENTITY KEY

The key of the popular savings and credit society must be noted according to the catalog of institutions available in SITI.

This column is captured at the moment of accessing SITI so it is not registered as an additional column in the information submission.

Additional Instructions

In this column the catalog called: Institutions Catalog is used.

Column 4

ENTITY LEVEL KEY

The key of the level to which the entity being reported belongs must be noted, according to the catalog available in SITI.

Additional Instructions

In this column the catalog Entity Level Key found in Annex R01 A 1 of regulatory report R01 A Minimum Catalog is used.

Column 5

CONCEPT

The key of the concept to which the information corresponds must be noted according to the catalog available in SITI.

The definitions of the main concepts are established in Annex R20 A 1 of this regulatory report.

Column 6

SUBREPORT

The key of the subreport must be noted according to the catalog available in the SITI.

Column 7

BALANCE TYPE

The key of the type of balance must be noted according to the catalog available in SITI.

The definitions of the main types of balance are established in Annex R20 A 2 of this regulatory report.

Column 8

DATA

This column must contain the information that meets the characteristics described in the columns above.

General Instructions

The data must be presented in the following format:

Balances: Must be presented in national currency and UDIS valued in pesos. Additionally, in pesos rounded, without decimals, without commas, without periods and with a positive sign.

For example: $20,585.70 would be 20586.

Column 9

LIQUIDITY COEFFICIENT

The result of dividing the total of short-term liquid assets by the total of short-term liabilities must be noted.

Coefficient: Must be presented with 4 rounded decimals, based on 100 and without the % sign.

Example: 37.5792% would be 37.5792.

ANNEX R20 A 1

CONCEPTS

The main concepts of the regulatory subreport of Liquidity Coefficient are defined in the table following:

CONCEPT

DEFINITION

Immediate Availability Deposits

Immediate availability deposits group all deposits in which the depositor can demand and dispose of their resources at any time. Therefore, they include savings accounts and checking accounts, among others.

Time Deposits

Time deposits include, among others, withdrawable deposits on days pre-established and withdrawable with prior notice.

Issued Credit Titles

Time deposits include, among others, withdrawable deposits on days pre-established and withdrawable with prior notice.

Bank Loans and from
Other Organisms

These are the resources that Entities capture from banks and other organisms.

Drawn credit lines and the liability generated in credit portfolio cession operations without transfer of ownership, will be presented within this item.

Securities for Trading

These are those securities that entities hold in their own position and that they acquire with the intention of obtaining gains derived from price differences resulting from buy-sell operations that they carry out with them as participants of the market.

Securities Available for Sale

These are those debt and equity securities that are acquired with an intention different from that of securities for trading or held to maturity.

Securities Held to Maturity

These are those debt securities with determinable payments, acquired with the intention of holding them until maturity.

ANNEX R20 A 2

BALANCE TYPES

The balance types of the regulatory report of Liquidity Coefficient are defined in the table following:

BALANCE TYPE

DEFINITION

Balance at close of month

The balance at close must coincide with that reported in the minimum catalog of the same period.

Monthly daily average balance

It is the result of dividing, the sum of daily balances by the number of natural days of the month.

This column only applies to Entities with prudential level IV.

---

Series R0 Indicators

Report: A-2011 Liquidity Coefficient

Report: Liquidity Coefficient

Includes: National currency and UDIS valued in pesos

Figures in pesos

Concept

Balance at close of month

Monthly daily average balance 1/

Liquidity coefficient ( B / A ) 2/

A.

Total short-term liabilities (1 + 2)

Short-term deposits and issued titles

Immediate availability

Time deposits (less than or equal to 30 days)

Issued credit titles (term less than or equal to 30 days) 3/

Bank loans and from other organisms

Short term (less than or equal to 30 days)

B.

Total short-term liquid assets (3 + 4)

Checking accounts

4.-

Investments in securities with maturity less than or equal to 30 days 4/

Securities for trading 5/

Securities available for sale 5/

Securities held to maturity 5/

Securities received in repo 5/

Investments in securities with maturity less than or equal to 30 days without disaggregation 6/

Notes:

1/

Only applies to Entities with prudential level IV. It results from calculating the daily average of the sum of acquisition cost, accrued interest not collected and valuation at fair value.

2/

The liquidity coefficient must be presented without the "%" sign, to 4 decimals and based on 100. For example: 20% would be 20.0000

3/

Applies only to Popular Savings and Credit Entities with Level of Operations IV.

4/

Bank securities and government securities.

5/

The level of disaggregation, does not apply for Level of Operations I.

6/

Only applies for Level of Operations I.

Shaded cells represent invalid cells for which the requested information does not apply.

R21 CAPITAL REQUIREMENTS BY RISKS

The regulatory report of capital requirements by risks only applies to Popular Savings and Credit Entities with Levels of Operations II, III and IV, and is integrated from 1 report.

The frequency of preparation and presentation of this report must be monthly.

REPORT

R21 A-2111

Capital requirements by risks

In this report the calculation of capitalization requirements by risks of market, by credit risks, net capital and capitalization indicators of the popular savings and credit society are requested. This according to what establishes prudential regulation, that each Entity must observe and apply based on its level of assets, contained in Chapter III of Title Four of the provisions to which the Popular Savings and Credit Law refers.

CAPTURE FORMAT

The filling of the regulatory report of
A-2111 Capital requirements by risks will be carried out through the following format:

REQUESTED INFORMATION

SECTION REPORT IDENTIFIER

PERIOD

FEDERATION KEY

ENTITY KEY

ENTITY LEVEL KEY

SECTION FINANCIAL INFORMATION

CONCEPT

REPORT

BALANCE TYPE

AMOUNTS

INDICATORS

FORMAT DESCRIPTION

The columns that make up the capture format are described below.

COLUMN

DESCRIPTION

Column 1

PERIOD

The period to which the information corresponds must be noted according to the format: AAAAMM

This column is captured at the moment of accessing the Interinstitutional Information Transfer System (SITI) so it is not registered as an additional column in the information submission.

Column 2

FEDERATION KEY

The key of the Federation to which the Entity belongs must be noted, according to the catalog available in SITI.

This column is captured at the moment of accessing SITI so it is not registered as an additional column in the information submission.

Additional Instructions

In this column the catalog called: Institutions Catalog is used.

Column 3

ENTITY KEY

The key of the popular savings and credit society must be noted according to the catalog of institutions available in SITI.

This column is captured at the moment of access to the SITI, so it is not recorded as an additional column in the information submission.

Additional Instructions

In this column, the catalog called: Institution Catalog is used.

Column 4

ENTITY LEVEL KEY

The key of the Level to which the Entity being reported belongs must be entered, according to the catalog available in the SITI.

Additional Instructions

In this column, the catalog Entity Level Key, which is found in Annex R01 A 1 of the regulatory report R01 A Minimum Catalog, is used.

Column 5

CONCEPT

The key of the concept to which the information corresponds must be entered, according to the catalog available in the SITI.

The definitions of the main concepts are established in Annex R21 A 1 of this regulatory report.

Column 6

SUB-REPORT

The key of the report must be entered, according to the catalog available in the SITI.

Column 7

BALANCE TYPE

The key of the balance must be entered, according to the catalog available in the SITI.

Column 8

AMOUNTS

This column must contain the information that meets the characteristics described in the previous columns.

Additional Instructions

The data must be presented in the following format:

Amounts and Balances: They must be presented in national currency and UDIS valued in pesos. Additionally, in pesos, rounded, without decimals, without commas, and without periods.

For example: $20,585.70 would be 20586.

Column 9

INDICATORS

The information regarding indicators, percentages, or indices referred to in the report's concepts must be entered.

Indicators and Percentages: They must be presented without the "%" sign, to 4 decimal places, and on a base of 100. For example: Capitalization Index of 20% would be 20.0000.

ANNEX R21 A 1

CONCEPTS

The main concepts of the regulatory report on capital requirements for risks are defined in the following table:

CONCEPT

DEFINITION

Net Capital

It is the capital that Entities must have to support possible losses according to the risks assumed.

Market Risks

It is the probability of a drop in the price of a specific security, loss of an investment at the time of its realization.

Credit Risks

It is the probability of default by the counterparty with the stipulated contract.

Operations Classified in Group 1 (Capital Requirement for Credit Risks)

These are operations that are not subject to credit risk, given that the certainty that we will recover that asset is absolute; therefore, they are weighted at 0%.

Operations Classified in Group 2 (Capital Requirement for Credit Risks)

These are operations that are subject to credit risk in a moderate manner, given that the certainty that we will recover that asset is high; therefore, they are weighted at 20%.

Operations Classified in Group 3 (Capital Requirement for Credit Risks)

These are operations that are subject to credit risk in an absolute manner, given that the certainty that we will recover that asset is uncertain; therefore, they are weighted at 100%.

Capitalization Index

It is the proportion that the Entity's net capital bears in relation to its risk-weighted assets.

Series R21 Capital Requirements for Risks

Report A-2111

Includes: National currency and UDIS valued in pesos

Figures in pesos

Concept

Amounts and Balances

Capitalization Requirements

Indicators

Capitalization Requirements 1/

Net Capital / Total Capital Requirement for Risks 1/

Capitalization Index (Credit Risks) = Net Capital / Risk-Weighted Credit Assets 1/

Capitalization Index (Credit and Market Risks) = Net Capital / (Requirement for Market Risks + Risk-Weighted Credit Assets) 1/

Total Capital Requirement for Risks (I + II + III)

I Capital Requirement for Market Risk

II Capital Requirement for Credit Risk

III Capital Requirement for Irregular Capitalizable Operations

I Requirement for Market Risk (Entities with Level II)

Requirement of 1% on A

A) = Sum of the credit portfolio granted by the Entity, net of the corresponding provisions for credit risks, and the total of investments in securities (1 + 2 + 3)

1 Total Portfolio (Current + Overdue)

2 Preventive Estimates for Credit Risks 2/

3 Investments in Securities

II Requirement for Market Risk (Entities with Levels III or IV)

Requirement of 30% on B

B) = Capitalization Requirement for Credit Risk

II Requirement for Credit Risk (8% of Risk-Weighted Assets) (Entities with Levels II, III, or IV)

Risk-Weighted Assets (1 + 2 + 3)

1 Weighting for Risk of Group 1 Assets (0%)

Group 1 (A+B+C+D+E)

A) Cash

B) Securities issued or guaranteed by the Federal Government

C) Credits to the Federal Government or with express guarantee of the Federal Government itself

D) Contingent operations carried out with the persons indicated in this group

E) Other operations where the counterparty is any of the persons mentioned in this group

2 Weighting for Risk of Group 2 Assets (20%)

Group 2 (A+B+C+D+E)

A) Deposits, securities, and credits held by or guaranteed or guaranteed by credit institutions and brokerage houses

B) Credits and securities held by or guaranteed or guaranteed by public trusts constituted by the Federal Government for economic promotion

C) Securities and credits held by decentralized organisms of the Federal Government

D) Other operations where the counterparty of the Entities is any of the persons mentioned in this group

E) Portion guaranteed by any Public Promotion Entity of loans for the acquisition or construction of personal housing

3 Weighting for Risk of Group 3 Assets (100%)

Group 3 (A + B - (C * 0.67) )

A) Credits, securities, and other assets that generate credit risk, not included in the previous numerals

B) Unportion guaranteed by any Public Promotion Entity of loans for the acquisition or construction of personal housing

C) Money deposits constituted by the accredited party itself in the Entity that meet the conditions to be considered a guarantee

Net Capital (1 + 2 + 3 - 4 - 5 - 6 - 7 - 8 - 9)

1 Accounting Capital

2 Subordinated obligations of mandatory conversion 3/

3 Subordinated obligations non-convertible or of voluntary conversion 3/

With maturity term of 3 or more years (at 100%) 3/

With maturity terms of more than 2 and up to 3 years (at 60%) 3/

With maturity terms of more than 1 and up to 2 years (at 30%) 3/

With maturity terms of up to one year (at 0%) 3/

4 Investments in debt instruments whose payment by the issuer or debtor is planned to be made after covering other liabilities (subordinated bonds) 3/

5 Organization expenses and other intangibles

6 Deferred active taxes

7 Other intangibles registered deferred in accounting capital or income statement

8 Liquidity loans

9 Financing destined for the acquisition of social shares or titles representing the capital of the Entity 4/

Notes:

1/

The Indicators must be presented without the "%" sign, to 4 decimal places, and on a base of 100. For example: 20% would be 20.0000.

2/

Unlike other reports, in this one, the Estimate for credit risks is requested to be presented with a positive sign.

3/

Applicable only for entities belonging to Level III and IV.

4/

Applicable only for entities belonging to Level IV.

The levels referred to in this report correspond to the levels of net total assets, in accordance with the prudential regulation that each Entity must observe and apply based on its asset level, contained in the capital.

The shaded cells represent invalid cells for which the requested information does not apply.

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