2025-07-25 | DOF 5763845

Added

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

The resolution adds Articles 210 Bis through 210 Bis 3 and reformulates Article 212 of the General Provisions, while derogating Article 211, to establish accounting frameworks for Popular Financial Societies. It authorizes these entities to apply special accounting criteria temporarily in response to natural disasters affecting solvency or liquidity, and to use special accounting records during financial rehabilitation or corporate restructuring processes. The document mandates specific disclosure requirements in financial statements for any authorized special treatments and grants the Commission authority to revoke such authorizations if compliance obligations are not met.

Secretaria de Hacienda y Credito Publico logo

Mexico

Secretaria de Hacienda y Credito Publico

Click to view full text

More like this from SHCP

SHCP published 20 documents in the last 30 days. We email you each new one the day it's published.

Share