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: 23/07/2025

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

The National Banking and Securities Commission, based on the provisions of articles 116, fraction IX, of the Popular Savings and Credit Law; 98 Bis of the Credit Institutions Law; as well as 4, fractions II, IV, V, XXXVI and XXXVIII, and 16, fraction I, and 19 of the Law of the National Banking and Securities Commission, and

CONSIDERING

That, in accordance with article 78 of the General Law for Regulatory Improvement and with the purpose of reducing the compliance cost of this Resolution, the National Banking and Securities Commission, through the issuance of the "Resolution modifying the General Provisions applicable to Popular Savings and Credit Entities, Integration Organizations, Community Financial Societies, and Rural Financial Integration Organizations, referred to in the Popular Savings and Credit Law" published in the Official Gazette of the Federation on April 26, 2018, reviewed by CONAMER through office COFEME/18/0424, contained in file 05/0009/020218; through which it eliminated from the aforementioned provisions, the obligation to present the report on the congruence of documentation presented to authorities with accounting records;

That the Popular Savings and Credit Law establishes the authority of the National Banking and Securities Commission to issue minimum prudential regulation guidelines to which Popular Financial Societies must adhere regarding risk diversification in operations;

That in 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," it is necessary to strengthen the regulations regarding risk diversification, considering in particular, the capacity to establish the maximum Financing limits to which the Individual and Legal Client Customers of Popular Financial Societies must adhere, thereby ensuring a more adequate and prudent management of financial risk, and

That, for all the foregoing, in the present "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," risk diversification in the operations of Popular Financial Societies is strengthened, with the purpose that such entities take optimal advantage of risk diversification in their operations, which will translate into a broader and more adapted credit offer to meet the needs of their customers, being in a position to expand their financial services, thus enhancing their impact on the economic and social development of their areas of influence;

therefore it has resolved to issue the following:

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

SINGLE: The index and articles 1, fraction XXXVII; 74, fraction III, subsection a), numeral 3; 88, fraction VI, fourth paragraph; 110, fraction I, subsection c); 130, fraction VI, fourth paragraph; 159, fraction I, subsection c); 192, fraction VI, third paragraph, are REFORMED; Chapter IV Bis 1 and articles 209 Bis 8 and 209 Bis 9 are ADDED; finally, TITLE FOUR, Chapter III, First Section, Subsection F Risk Diversification in Operations; articles 63; 63 Bis; TITLE FOUR, Chapter III, Second Section, Subsection H Risk Diversification in Operations; 97; 97 Bis; TITLE FOUR, Chapter III, Third Section, Subsection H Risk Diversification in Operations; 146; 146 Bis; TITLE FOUR, Chapter III, Fourth Section, Subsection H Risk Diversification in Operations; 204 and 204 Bis of the "General Provisions applicable to Popular Savings and Credit Entities, Integration Organizations, Community Financial Societies, and Rural Financial Integration Organizations, referred to in the Popular Savings and Credit Law," published in the Official Gazette of the Federation on December 18, 2006 and modified through various resolutions published in the aforementioned medium of dissemination, are DEROGATED, to remain as follows:

" INDEX

TITLE FIRST to THIRD . . . TITLE FOURTH . . . Chapters I and II . . . Chapter III . . . First Section . . . Subsections A to E . . . Subsection F Derogated Second Section . . . Subsections A to G . . . Subsection H Derogated Subsection I . . . Third Section . . . Subsections A to G . . . Subsection H Derogated Subsection I . . . Fourth Section . . . Subsections A to G . . . Subsection H Derogated Subsection I . . . Chapters III Bis to IV BIS . . . Chapter IV Bis 1 Risk Diversification of Operations Chapter V to IX . . . TITLES FIFTH to NINTH . . . TRANSITORIES . . . LIST OF APPENDICES "

" Article 1.- . . . I to XXXVI. . . . XXXVII. . . . Mortgage credits related to housing whose amount does not exceed the equivalent in national currency to 50,000 UDIS at the date of their agreement, as well as consumer credits for individuals that are made available through the use of credit cards, those used for the acquisition of durable consumer goods, and personal ones destined for consumption, granted by Popular Financial Societies, whose amount does not exceed the equivalent in national currency to 10,000 UDIS at the date of their agreement, shall not be considered as Financing. Likewise, investments in bank securities made by Popular Financial Societies in credit institutions, and investments in securities of investment societies in debt instruments, shall not be counted towards the maximum Financing limit when the issuer of the financial instrument, or the instrument itself, has a rating equal to or higher than 'AA-' in local scale or its equivalent in global scale, granted by a securities rating agency.

Popular Financial Societies must establish in their manuals, the manner in which they will choose the rating of the investments referred to in this paragraph, when there is a rating of both the issuer and the instrument.

In addition to what is established in the previous paragraph, investments in Government Securities made by Popular Financial Societies shall not be considered within the aforementioned limit, regardless of the counterparty with which the operation is carried out.

XXXVIII. to LXXXVI. . . . "

" TITLE FOURTH . . . Chapters I and II . . . Chapter III . . . First Section . . . Subsections A to E . . . Subsection F (Derogated) Risk Diversification in Operations (Derogated) Article 63.- Derogated. Article 63 Bis.- Derogated. "

" Article 74.-. . . I. and II. . . . III. . . . a) . . .

1. and 2. . . .
2. Risk limits borne by a Customer, group of Customers or Group of persons representing a "Common Risk", in accordance with what is established in article 209 Bis 8 of these provisions, and
3. . . . b) . . . IV . . . "

" Article 88.- . . . I. to V. . . . VI. . . . . . . . . . . . . . In the case of borrowers representing a "Common Risk", in accordance with what is established in article 209 Bis 8 of these provisions, the file that is formed must be combined with those of those persons who represent the "Common Risk" . . . . . . . . . . . . . . . . . . . . . "

Second Section . . . " Subsection H (Derogated) Risk Diversification in Operations (Derogated) Article 97.- Derogated. Article 97 Bis.- Derogated. "

" Article 110.-. . . I. . . . . a) to b) . . . c) Risk limits borne by a Customer, group of Customers or Group of persons representing a "Common Risk", in accordance with what is established in article 209 Bis 8 of these provisions, and d) . . . II. . . . "

Article 130.- . . . I. to V. . . . VI. . . . . . . . . . . . . . In the case of borrowers representing a "Common Risk", in accordance with what is established in article 209 Bis 8 of these provisions, the file that is formed must be combined with those of those persons who represent the "Common Risk" . . . . . . . . . . . . . . . . . . . . . . . . . . . "

" Third Section . . . Subsections A to G . . . Subsection H (Derogated) Risk Diversification in Operations (Derogated). Article 146.- Derogated. Article 146 Bis .- Derogated. "

" Article 159.- . . . I. . . . . a) and b) . . . c) Risk limits borne by a Customer, group of Customers or Group of persons representing a "Common Risk", in accordance with what is established in article 209 Bis 8 of these provisions; d) and e) . . . II. and III. . . . "

" Article 192.- . . . I to V. . . . VI. . . . . . . . . . . . . . In the case of borrowers representing a "Common Risk", in accordance with what is established in article 209 Bis 8 of these provisions, the file that is formed must be combined with those of those persons who represent the "Common Risk" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "

" Fourth Section . . . Subsections A to G . . . Subsection H (Derogated) Risk Diversification in Operations (Derogated). Article 204.- Derogated. Article 204 Bis.- Derogated . "

" Chapter IV Bis 1 Risk Diversification of Operations Article 209 Bis 8.- I. Popular Financial Societies, for the purposes of risk diversification in their operations, must adhere to the following:

a) Maximum Financing Limit The maximum Financing limit that can be granted shall be the following:

1. Regarding Financing to individuals, the sum of the Financings granted to a Customer, group of Customers or Group of persons who are part of the same "Common Risk" group, shall not exceed 10 percent of the net capital of the Popular Financial Society.

2. Regarding Financing to legal entities, the sum of the Financings granted to a Customer, group of Customers or Group of persons who are part of the same "Common Risk" group, shall not exceed 15 percent of the net capital of the Popular Financial Society.

3. Regarding Financing to Popular Financial Societies, the amount of the loan or set of liquidity loans that remain active by a lending Popular Financial Society shall not exceed 10 percent of its net capital, in accordance with what is established in article 41 of these provisions.

b) Common Risk "Common Risk" shall be identified as the sum of the Financings that the borrower and the following persons have, before the Popular Financial Society:

1. When the debtor is an individual i. Relatives by blood in the first degree in the direct ascending or descending line and, if applicable, the spouse, concubine or concubine of the borrower. ii. Other persons who depend economically on the borrower.

2. When the debtor is a legal entity i. Individuals or legal entities that, individually or collectively, own more than 50 percent of the voting shares of the borrowing legal entity; ii. Legal entities that belong to the same Business Group; iii. The directors and the Director or General Manager of the borrowing legal entity. iv. Individuals who meet the conditions of numeral 1 of this subsection with any of the individuals who are part of the "Common Risk" group of the borrowing legal entity.

3. When the debtor is a Popular Financial Society that complies with what is established in fraction I, subsection a), numeral 3 of this article: i. Individuals or legal entities that own more than 5 percent of the voting shares of the Popular Financial Society. ii. The directors and the Director or General Manager of the borrowing Popular Financial Society.

The sum of the financings that meet the conditions established in this subsection shall not consider the portion covered in the terms indicated in subsection c) of this fraction, for the purposes of calculating the maximum financing limit.

c) Recognition of Guarantees In the case of Financings backed by unconditional and irrevocable guarantees, which meet the specifications contained in subsections a) to d) of fraction I of Annex D Bis of these provisions, Pass and Measure Coverage Schemes and First Loss Coverage Schemes of fraction IX of the same annex, as well as those granted by guarantors classified in Group 1 of Subsection IV of Annex D of these provisions, only the uncovered portion of the Financing shall be counted for the calculation of the maximum Financing limit.

Additionally, unconditional and irrevocable guarantees provided by guarantors belonging to Groups 2 and 3 of Subsection IV of Annex D of these provisions, which comply with what is stipulated in subsections e) to g) of Subsection I of Annex D Bis of these same provisions, shall be considered up to 75% of the value of such guarantees, thus counting the uncovered portion of the Financing for the calculation of the maximum Financing limit.

The guarantees referred to in the previous paragraphs may be accumulated for the same Financing, regardless of the group to which the guarantor belongs.

Likewise, although such guarantees exceed the value of the principal and accessories of the Financing, they will only be recognized up to the total amount of the principal and accessories for the purposes of calculating their contribution in the maximum Financing limit established in these provisions.

Popular Financial Societies must calculate the maximum Financing limit they can grant, using the net capital figure corresponding to the close of the third month prior to the month in which such calculation is made, in accordance with the following table:

Month of calculation | Third month prior January | October February | November March | December April | January May | February June | March July | April August | May September | June October | July November | August December | September

II. Liability Diversification. The resources captured by the Popular Financial Society, coming from deposits or loans granted to the Popular Financial Society by a single person or company, shall not represent more than once the net capital of the Popular Financial Society corresponding to the close of the third month prior to the month in which such calculation is made.

This criterion shall not apply to liabilities contracted with national and international public trusts and development funds, with multiple banking institutions established in the country, nor with national and international development banking institutions.

Article 209 Bis 9.- Popular Financial Societies must request the necessary information and documentation to verify if a Customer is part of a group of Customers or Group of persons representing "Common Risk", in accordance with the conditions referred to in article 209 Bis 8, fraction I, subsection b), of these provisions, at the time of carrying out or requesting Financing operations that cause the sum of their Financings to exceed 1 percent of the net capital of the Popular Financial Society, corresponding to the close of the third month prior to the month in which such calculation is made.

For these limits, the portion covered in the terms indicated in Article 209 Bis 8, fraction I subsection c) of these provisions shall not be considered.

To this effect, Popular Financial Societies must define and document the procedure to integrate the necessary information, so that they can confirm or discard if a Customer, group of Customers or Group of persons represent a "Common Risk" or, if applicable, discard the application of the aforementioned concept, with respect to any Customer, group of Customers or Group of persons.

Such procedures must be documented and kept updated annually and available to present them to the Commission in charge of their supervision at the moment they are requested.

When requesting the information and documentation, Popular Financial Societies must warn subscribers about the legal consequences of presenting false information to obtain financing.

When the Popular Financial Society has elements that allow inferring the existence of links between different borrowers, and that these links could, collectively, exceed the diversification limits established in article 209 Bis 8 of these provisions, it must establish specific monitoring procedures to continuously follow the behavior of the persons involved.

Popular Financial Societies must communicate to the Commission any breaches of the limits established in this chapter, within ten business days following the date on which such breaches were detected.

Such communication must include the immediate actions to be taken to comply with the limits that had been exceeded.

Without prejudice to the sanctions that may correspond in case of non-compliance with the aforementioned limits, Popular Financial Societies must adhere to the treatment established in article 205 Bis fraction XI, in the calculation of the net capital of the following month.

For these purposes, the amount of Financing granted that exceeds the maximum Financing limits established in article 209 Bis 8 shall be considered as an "operation in contravention of the applicable provisions," and must be compared with said limits in gross terms, and deducted in net terms from the corresponding estimates.

The foregoing shall not apply to liquidity credits granted to other Popular Financial Societies, in accordance with what is established in article 41 fraction I of these provisions. "

TRANSITORIES

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

SECOND.- This Resolution shall be applicable to financing operations that are active on the date of entry into force of this instrument, regardless of the date on which they were celebrated.

THIRD.- Popular Financial Societies shall have a period of 6 months following the entry into force to determine the data integration procedures that allow them to ensure the existence of "Common Risk" in accordance with what is established in articles 209 Bis 9 of this Resolution.

Respectfully, Mexico City, July 15, 2025.- President of the National Banking and Securities Commission, Dr. Jesús de la Fuente Rodríguez.- Rubric.

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