Regulatory Alerts2026-07-03 | DOF 5792572Added
Resolution modifying the General Provisions applicable to savings and credit entities, integration organisms, community financial societies, and rural financial integration organisms under the Savings and Popular Credit Law
The National Banking and Securities Commission modifies the General Provisions to introduce a Liquidity Coverage Ratio (LCR) standard for Popular Financial Societies, aligning with Basel III recommendations. The resolution establishes the calculation methodology for eligible and countable liquid assets, cash flow outflows and inflows, and defines five liquidity scenarios based on LCR performance over the last six months. It mandates corrective measures, including board notifications and potential access to protection fund support, for entities falling below the 100% LCR threshold, and introduces new reporting formats and annexes for disclosure and supervision.
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DOF: 03/07/2026
RESOLUTION that modifies the General Provisions applicable to savings and credit entities, integration organisms, community financial societies, and rural financial integration organisms, referred to in the Savings and Popular Credit Law.
A seal with the National Coat of Arms, which reads: United Mexican States.- Treasury.- Ministry of Finance and Public Credit.- National Banking and Securities Commission, is placed at the margin.
The National Banking and Securities Commission, based on the provisions of articles 116, fraction VIII, and 119 Bis 4 of the Savings and Popular 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 National Banking and Securities Commission Law, and
CONSIDERING
That the Savings and Popular Credit Law empowers the National Banking and Securities Commission to issue minimum prudential regulation guidelines to which popular financial societies must adhere regarding the liquidity coefficient, which is regulated in the "General Provisions applicable to savings and credit entities, integration organisms, community financial societies, and rural financial integration organisms, referred to in the Savings and Popular Credit Law" (Provisions); however, due to dynamic changes in the financial sector and within the international regulatory framework, these Provisions are outdated,
which could result in regulatory arbitrage among participants in the savings and credit sector with similar business models;
That, as a result of the above, it is necessary to strengthen the regulatory framework applicable to savings and credit entities regarding the liquidity coefficient, introducing a financial liquidity standard in line with Basel III recommendations, in order to indicate the capacity of entities to meet their net cash outflows with a fund of high-quality liquid assets, and
That, it is required to have a regulatory framework applicable to popular financial entities that contains a precise methodology allowing popular financial societies to have a Liquidity Coverage Ratio (LCR) as an indicator, improving their capacity to face financial stress situations and guaranteeing greater stability and resilience of the sector, with the objective of promoting greater transparency and consistency in financial information, facilitating supervision and monitoring by regulatory authorities; therefore, it has resolved to issue the following:
RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO SAVINGS AND CREDIT ENTITIES, INTEGRATION ORGANISMS, COMMUNITY FINANCIAL SOCIETIES, AND RURAL FINANCIAL INTEGRATION ORGANISMS,
REFERRING TO THE SAVINGS AND POPULAR CREDIT LAW
SINGLE.- Articles 1, fractions I and I Bis; 327; 328; as well as Annex N, in its Index and in its Series R20, are REFORMED; fractions I Bis 1, I Bis 2, X Bis 2, XXXI Bis, XXXVIII Bis, XLVIII Bis, LVII Bis 1, and LVII Bis 2 are ADDED to article 1; to Title Four, Chapter IV Bis 3 titled "Guidelines on Liquidity", which comprises the First Section titled "Calculation of the Liquidity Coverage Ratio" with articles 209 Bis 13; 209 Bis 14; 209 Bis 15; 209 Bis 16; 209 Bis 17, the Second Section titled "Specifications for the Calculation of the Liquidity Coverage Ratio" with articles 209 Bis 18 and 209 Bis 19, the Third Section titled "Scenarios and Corrective Measures for the Liquidity Coverage Ratio", with articles 209 Bis 20; 209 Bis 21; 209 Bis 22; 209 Bis 23, and the Fourth Section titled "Reporting and Publication of the Liquidity Coverage Ratio", with articles 209 Bis 24 and 209 Bis 25; as well as article 328 Bis and Annexes Z, Z Bis, Z Bis 1, Z Bis 2, and AA, and from Title Four, Chapter III, Second Section, Subsection E; from the Third Section, Subsection G; from the Fourth Section, Subsection G; from the Fifth Section, Subsection G; as well as articles 62; 96; 145, and 203 of the General Provisions applicable to savings and credit entities, integration organisms, community financial societies, and rural financial integration organisms, referred to in the Savings and Popular Credit Law, published in the Official Gazette of the Federation on December 18, 2006, and modified through various resolutions published in the aforementioned official dissemination medium, are REPEALED, to remain as follows:
" INDEX
TITLE FIRST to THIRD . . .
TITLE FOURTH . . .
Chapters I and II
. . .
Chapter III
. . .
First Section
. . .
Second Section
. . .
Subsections A to D . . .
Subsection E
Repealed
Subsection F
. . .
Third Section
. . .
Subsections A to F
. . .
Subsection G
Repealed
Subsections H and I
. . .
Fourth Section
Subsections A to F . . .
Subsection G
Repealed
Subsections H and I
. . .
Fifth Section
. . .
Subsections A to F
. . .
Subsection G
Repealed
Subsections H and I
. . .
Chapter III Bis to Chapter IV Bis 2
. . .
Chapter IV Bis 3
Guidelines on Liquidity
First Section
Calculation of the Liquidity Coverage Ratio
Second Section
Specifications for the Calculation of the Liquidity Coverage Ratio
Third Section
Scenarios and Corrective Measures for the Liquidity Coverage Ratio
Fourth Section
Reporting and Publication of the Liquidity Coverage Ratio
Chapters V to IX
. . .
TITLES FIFTH to NINTH
. . .
TRANSITORY
LIST OF ANNEXES
ANNEXES A to Y
. . .
ANNEX Z
Classification of Eligible Liquid Assets for the calculation of the Liquidity Coverage Ratio.
ANNEX Z Bis
Exit factors for the calculation of the Liquidity Coverage Ratio.
ANNEX Z Bis 1
Entry factors for the calculation of the Liquidity Coverage Ratio.
ANNEX Z Bis 2
Disclosure format of the Liquidity Coverage Ratio.
ANNEX AA
Formats for delivery to the National Banking and Securities Commission.
Article 1.-
. . .
I.
Countable Liquid Assets, to the total amount corresponding to the value of Eligible Liquid Assets that are included in the calculation of the Liquidity Coverage Ratio, with the limits and discounts established in these provisions.
I Bis.
Eligible Liquid Assets, to the assets indicated in Annex Z of these provisions.
I Bis 1.
Commission Agent Administrator, to the commission agents operating under the provisions of article 265 Bis 52 of these provisions.
I Bis 2.
High Investment Grade, to the Rating granted by any Rating Agency, which is located within Risk Grade 1 on a global scale for long-term, and Risk Grades 1 and 2 on a global scale for short-term, in accordance with the established tables for short and long-term in Annex K.
II. to X Bis 1.
. . .
X Bis 2.
Liquidity Coverage Ratio, to the result of applying the calculation formula established in these provisions.
XI. to XXXI.
. . .
XXXI Bis.
Business Days, to the days on which Popular Financial Societies are not obliged to close their doors or suspend their operations, in terms of the general provisions that, for such effect, the Commission issues.
XXXII. to XXXVIII. . . .
XXXVIII Bis.
Total Net Cash Outflow, to the amount resulting from subtracting the total cash inflow from the total cash outflow of a Popular Financial Society, determined in accordance with the provisions of these provisions.
XXXIX. to XLVIII.
. . .
XLVIII Bis.
Credit Lines, to contracts through which a sum of money is made available, both to natural and legal persons, for a certain period and for a predetermined limit.
XLIX. to LVII Bis.
. . .
LVII Bis 1.
Persons in Vulnerable Situations, to the group of people who declare freely and voluntarily to Popular Financial Societies, in accordance with these provisions, belonging in an enumerative, but not exhaustive, manner, to elderly persons, persons with disabilities, persons belonging to any ethnicity, indigenous people, or indigenous community.
LVII Bis 2.
Fraud prevention management plan, to the document containing the set of guidelines, analysis methodologies, and minimum actions that establish the strategy, operational processes, and projects of Popular Financial Societies to carry out the identification, measurement, monitoring, and attention to Observable Behaviors for fraud management, as well as to the prevention, detection, timely response, and monetary compensation of damage to the User derived from these.
LVIII. to LXXXVI.
. . . "
" TITLE FOURTH
. . .
Chapter I and Chapter II
. . .
Chapter III
. . .
First Section
. . .
Second Section
. . .
Subsections A to D
. . .
Subsection E
Repealed
Article 62 .- Repealed
Subsection F
. . .
Third Section
. . .
Subsections A
to F
. . .
Subsection G
Repealed
Article 96.- Repealed
Subsections H
and
I
. . .
Fourth Section
. . .
Subsections A to F
. . .
Subsection G
Repealed
Article 145.- Repealed
Subsections H and I
. . .
Fifth Section
. . .
Subsections A to F
. . .
Subsection G
Repealed
Article 203.- Repealed
Subsections H and I
. . .
Chapter III Bis to Chapter IV Bis 2
. . .
Chapter IV Bis 3
Guidelines on Liquidity
First Section
Calculation of the Liquidity Coverage Ratio
Article 209 Bis 13.- Popular Financial Societies shall calculate, based on the information corresponding to the last Business Day of each month, the Liquidity Coverage Ratio, which shall be expressed as a percentage and rounded to the nearest hundredth of a percentage point, in accordance with the following formula:
Liquidity Coverage Ratio
=
Countable Liquid Assets
Total Net Cash Outflow
Article 209 Bis 14.- Popular Financial Societies, to determine Eligible Liquid Assets, shall observe the following:
I.
Be assets easily convertible into cash, with null or minimal loss of value.
II.
Be free of liens, encumbrances, or legal, regulatory, or contractual restrictions that limit their immediate disposal.
III.
Not be destined for essential operational purposes such as, in an enumerative but not exhaustive manner, the payment of rents and salaries, nor committed as guarantee in other operations.
IV.
Regarding securities received in repo operations, they may only be considered as Eligible Liquid Assets when, on the date of calculation of the Liquidity Coverage Ratio, they simultaneously meet the following conditions:
a)
The Popular Financial Society has full legal and operational authority to dispose of said securities during the next 30 calendar days, without contractual restriction, nor right of withdrawal by the counterparty.
b)
The maturity term of the repo operation is greater than 30 calendar days or, in its case, guarantees that the value will remain under the control of the Popular Financial Society during the next 30 calendar days. In no case may securities received be considered as Eligible Liquid Assets when the operation contemplates clauses of early cancellation or substitution by the counterparty.
Article 209 Bis 15.- Popular Financial Societies, to determine Countable Liquid Assets, shall observe the following, in accordance with Annex Z of these provisions:
I.
Eligible Liquid Assets classified as level I, in accordance with fraction I of Annex Z, shall be counted at 100% of their value.
II.
Eligible Liquid Assets classified as level II, in accordance with fraction II of Annex Z, and alternative liquid assets shall be counted at 85% of their value.
III.
The combined amount of Eligible Liquid Assets of level II and alternative liquid assets, indicated in fractions II and III of Annex Z of these provisions, shall not exceed 40% of the sum of Countable Liquid Assets, considering in all cases the applicable discounts established in said Annex.
Article 209 Bis 16.- Popular Financial Societies, to determine the total cash outflow, shall observe the following:
I.
The total cash outflow shall be the result of summing all passive operations with a maturity equal to or less than 30 calendar days, multiplied by their corresponding exit factor, in accordance with what is established in Annex Z Bis of these provisions. Such operations will comprise all those that, derived from existing contracts, may generate a cash outflow in the next 30 calendar days following the date of calculation of the Liquidity Coverage Ratio, including, in its case, the interests that become due in that period.
II.
For the purposes of the calculation referred to in fraction I of this article, Popular Financial Societies shall consider as the maturity date the nearest date on which the operations may be contractually due, considering whether the respective contract grants the counterparty the possibility of anticipating the due date of said operations.
III.
When an operation corresponds to more than one exit factor as provided by Annex Z Bis of these provisions, the Popular Financial Society shall use the highest exit factor.
Article 209 Bis 17.- Popular Financial Societies, to determine the total cash inflow during the next 30 calendar days, shall observe the following:
I.
They will consider all existing operations that do not present principal or interest delays and that, in their case, are classified as assets in stage 1 and stage 2 in accordance with the Accounting Criteria and these provisions, which, derived from the contracts celebrated, generate a cash inflow in the next 30 calendar days following the date of calculation of the Liquidity Coverage Ratio. To the amounts, the corresponding entry factor will be applied in accordance with Annex Z Bis 1 of these provisions.
II.
To determine the maturity term of the operations, Popular Financial Societies shall consider the last date on which they can contractually demand payment.
III.
The total cash inflow shall be the amount resulting from the lesser between:
a)
The sum of all calculated cash inflows in accordance with the previous fraction I of this article, and
b)
75% of the total cash outflow calculated in accordance with article 209 Bis 16 of these provisions.
Second Section
Specifications for the Calculation of the Liquidity Coverage Ratio
Article 209 Bis 18.- Popular Financial Societies, to perform the calculation of the Liquidity Coverage Ratio, shall be subject to the following:
I.
Include all operations registered in their balance sheet, as well as those registered in off-balance sheet accounts in accordance with Annexes Z Bis and Z Bis 1 of these provisions.
II.
Unless otherwise specified in these provisions, the value of their operations shall be considered in accordance with Annex E of these provisions. Popular Financial Societies shall value financial instruments to collect principal and interest at their market value.
The Commission will resolve regarding the applicable entry or exit factors in case operations not included in these provisions are presented, at the request of the Popular Financial Society.
Article 209 Bis 19.- For the determination of the Liquidity Coverage Ratio, Popular Financial Societies shall express all amounts considered in national currency, in accordance with the following:
I.
For the national currency equivalence of amounts denominated in United States dollars corresponding to Eligible Liquid Assets and to the operations used to determine the Total Net Cash Outflow, the exchange rate corresponding to the date of calculation will be applied. Regarding any other foreign currency, the amounts must be converted to United States dollars and, subsequently, to national currency attending to the date of calculation.
In all cases, the exchange rates will be those applicable in accordance with what is established in the Accounting Criteria.
II.
For the national currency equivalence of amounts denominated in UDIs, corresponding to Eligible Liquid Assets and to the operations used to determine the Total Net Cash Outflow, the value corresponding to the date of calculation published by the Bank of Mexico in the Official Gazette of the Federation will be applied.
Regarding amounts denominated in Measurement and Update Units, the daily value in pesos valid on the date of calculation, determined by the National Institute of Statistics and Geography and published in the Official Gazette of the Federation, will be used.
In no case may Popular Financial Societies simultaneously consider an asset as part of the Countable Liquid Assets and, at the same time, as an operation that generates a cash inflow in accordance with what is established in these provisions.
Third Section
Scenarios and Corrective Measures for the Liquidity Coverage Ratio
Article 209 Bis 20.- The Commission will classify Popular Financial Societies in accordance with the liquidity scenarios provided in article 209 Bis 21 of these provisions for the Liquidity Coverage Ratio and shall attend to the corrective measures in accordance with what is established in this Section.
The Commission shall publish on its website the classification of Popular Financial Societies within the month immediately following the date corresponding to the calculation of the Liquidity Coverage Ratio, in accordance with what is established in Article 209 Bis 13 of these provisions. Likewise, Federations shall publish on their website the classification of the corresponding Popular Financial Societies, on the Business Day following the day on which the Commission makes its publication.
Likewise, Federations shall inform the Commission of any anomaly or inconsistency detected in the reviews they carry out on Popular Financial Societies regarding the calculation or integration of the Liquidity Coverage Ratio. Such report shall be delivered no later than within 5 Business Days following the detection, through a letter that includes all documentary evidence supporting the observations made.
Article 209 Bis 21.- Popular Financial Societies with at least 12 months of operation will be classified in one of the liquidity scenarios indicated in this article, based on the result of their Liquidity Coverage Ratio at the close of each month, in accordance with the following:
I.
Popular Financial Societies whose Liquidity Coverage Ratio is equal to or greater than 100% will be classified in liquidity scenario 1.
II.
Popular Financial Societies whose Liquidity Coverage Ratio corresponding to the month-end results in less than 100% will be located in any of the liquidity scenarios between 2 and 5, in accordance with what is established in the following table:
Number of months with LCR below 100% during the last 6 months
1 month
2 months
3 months
4 months
5 months
6 months
100% > LCR min
90%
Scenario 2
Scenario 2
Scenario 3
Scenario 3
Scenario 4
Scenario 4
90% > LCR min
80%
Scenario 2
Scenario 3
Scenario 3
Scenario 4
Scenario 4
Scenario 5
80% > LCR min
70%
Scenario 3
Scenario 3
Scenario 4
Scenario 4
Scenario 5
Scenario 5
LCR min < 70%
Scenario 4
Scenario 4
Scenario 5
Scenario 5
Scenario 5
Scenario 5
Where:
LCR min =
Lowest Liquidity Coverage Ratio observed at the close of any of the
6 months
prior to the calculation date, including the Liquidity Coverage Ratio
of said date.
Without prejudice to what is provided in this article, the Commission may require a Popular Financial Society to correct the calculation of the reported Liquidity Coverage Ratio and, in its case, reclassify it in the liquidity scenario corresponding to the new Liquidity Coverage Ratio determined.
Popular Financial Societies that have started operations in a period less than 12 months on the date of calculation of the Liquidity Coverage Ratio will not be subject to the liquidity scenarios indicated in this article, without prejudice that they must comply with the other obligations applicable to them in terms of these provisions.
Article 209 Bis 22.- The Commission will order the application of the corresponding corrective measures to the liquidity scenario in which Popular Financial Societies are located, in accordance with the previous article and in accordance with the measures indicated below:
I.
In liquidity scenario 2, Popular Financial Societies shall present to their Board of Directors, as well as to the Commission and the Federation in charge of their auxiliary supervision, within a period not greater than 5 Business Days following the notification of the Commission, the corresponding format of Annex AA of these provisions signed and subscribed by the Director or General Manager, in which the causes that led to the decrease of their Liquidity Coverage Ratio below 100% will be described in detail.
Likewise, it must contain the measures that the Popular Financial Society will adopt in the short term to locate itself again in liquidity scenario 1, the compliance deadlines, and the actions that allow maintaining a stable liquidity position over time.
II.
In liquidity scenario 3, in addition to the measures of liquidity scenario 2, Popular Financial Societies shall:
a)
Evaluate the possibility of accessing preventive liquidity support granted by the Protection Fund, through the Savings Protection Committee, in accordance with what is established in article 106 of the Law and under the terms authorized by the Commission.
b)
Present weekly to their Board of Directors, to the Commission, and to the Federation in charge of
its auxiliary supervision, a report showing the daily detail of the components for the calculation of the
Liquidity Coverage Ratio, as well as the detail of funding sources through the corresponding format
contained in Annex AA of these provisions, signed by the Director or General Manager of the Popular Financial Society.
c)
Refrain from carrying out operations that could deteriorate its Liquidity Coverage Ratio, until
restoring a level equal to or greater than 100%.
III.
In liquidity scenario 4, in addition to the measures of liquidity scenario 3, Popular Financial Societies must:
a)
Suspend the payment of dividends, as well as any mechanism or act that implies a transfer
of patrimonial benefits, until it is located in scenario 1.
b)
Limit or suspend, partially or totally, the operations that the Commission determines among the
following:
Investment in financial instruments other than those classified in level I group according
with Annex Z of these provisions.
Loans to related counterparties or with relevant links.
Loans to financial entities.
Suspend the granting of new credits that imply immobilization of liquid resources,
unless express authorization from the Commission.
New loans or loan renewals whose amount is not fully covered with
passive operations with maturity equal to or greater than the term of the referred loans.
Passive operations with maturities less than 30 calendar days that do not have an
identifiable and verifiable payment source.
c)
Present to the Commission, for its authorization, a liquidity restoration plan, in terms of article
209 Bis 23 of these provisions, within a period not greater than 5 Business Days counted from the
day the Popular Financial Society has been located in scenario 4, according to the publication
that the Commission carries out in terms of article 209 Bis 20 of these provisions.
IV.
In liquidity scenario 5, in addition to the measures applicable to liquidity scenario 4, Popular Financial
Societies must maintain the suspension of dividend payments, as well as any
mechanism or act that implies a transfer of patrimonial benefits, until full
compliance with the liquidity restoration plan referred to in subsection c) of the previous fraction of this
article and the Popular Financial Society is located again in scenario 1 for at least 6 months
consecutively.
The Federation must follow up on the compliance with corrective measures implemented by Popular Financial
Societies, until they are located again in liquidity scenario 1. The findings detected
during the auxiliary supervision process carried out by the Federation will only be notified to the Commission through
the corresponding format of Annex AA of these provisions, which must be signed by the
General Manager.
Likewise, both the Federation and the Popular Financial Society must notify the Protection Fund, every time
such Popular Financial Society changes liquidity scenario, according to what is established in this Section.
Article 209 Bis 23.- The liquidity restoration plan aims for Popular Financial Societies
to implement adjustments to their liquidity management that allow them to consistently reestablish a sufficient Liquidity Coverage
Ratio to be located in liquidity scenario 1. This plan must be approved by the Board of Directors of the Popular Financial Society and have the authorization of the Commission.
The Commission will have a period of up to 20 Business Days, counted from the receipt of the
liquidity restoration
plan, to authorize it or, if applicable, formulate comments or order modifications to it.
The Popular Financial Society must attend to these observations and submit the adjusted plan for approval by its
Board of Directors, and must send it to the Commission within a period not greater
to 5 Business Days counted from the
corresponding notification of the Commission's observations. Once the adjusted plan is received, the Commission
will have a period of up to 20 Business Days to authorize it or, if applicable, reject it.
The liquidity restoration plan must include, at least, the following elements:
I.
Identify the sources of resources that allow increasing Eligible Liquid Assets or reducing the Net
Total Cash Outflow, specifying, if applicable, alternative funding sources.
II.
Establish the period in which the Popular Financial Society intends to reach liquidity scenario
1 again.
III.
Incorporate a calendar with the planned deadlines for the Popular Financial Society to reach each of
the objectives, specifying the dates or stages in which the necessary actions will be executed to restore its
liquidity situation, as well as the responsible areas for
its implementation.
IV.
Define the information that the Popular Financial Society must send to the Commission and its frequency so
that said Commission is able to follow up on the compliance with the liquidity restoration plan.
V.
Identify the responsible areas to supervise the execution of the liquidity restoration plan and to inform the
Commission about any deviation or contingency.
VI.
Identify the causes that affected the Liquidity Coverage Ratio, include a quantitative analysis of the
impact of the proposed actions in the short and medium term, as well as the factors that could affect the
implementation or effectiveness of the referred actions.
In case that Popular Financial Societies do not comply with the presented liquidity restoration plan
and, therefore, do not meet the necessary liquidity requirements, the Commission, in protection of the
interests of the public and partners, as a precautionary measure, may suspend or limit partially the celebration of the
active or passive operations referred to in article 36 of the Law, without prejudice to the sanctions that may be applicable.
Fourth Section
Reporting and Publication of the Liquidity Coverage Ratio
Article 209 Bis 24.- Popular Financial Societies must report to the Commission monthly the result
of the calculation of the Liquidity Coverage Ratio, as well as the necessary information for its verification, based on the
balances at the last day of the month in question, adhering
to the following:
I.
They must report to the Commission within 15 calendar days following the corresponding calculation date
of the Liquidity Coverage Ratio, what is established in the corresponding regulatory report, in accordance
with what is established in Chapter II of Title Eighth and in Annex N of these provisions.
Likewise, the information must be sent to the Federation that supervises it in an auxiliary manner within the deadline
indicated in the previous paragraph, attending the form and terms that said Federation establishes.
II.
The Commission may require any Popular Financial Society to calculate and report its Liquidity Coverage
Ratio, on specific dates or periods, when it identifies that the Popular Financial Society
assumes significantly greater risks, there are indications of deterioration in its liquidity position or when it
considers necessary based on the information obtained in the exercise of its supervision powers. The
corresponding information
must also be sent to the Federation that supervises it in an auxiliary manner in the
terms that it establishes.
III.
When, as a result of the exercise of its inspection and surveillance functions, the Commission requires any
Popular Financial Society in particular to make adjustments to the accounting records that result in
modifications to the Liquidity Coverage Ratio, the Popular Financial Society must report the new
calculation of said Liquidity Coverage Ratio on the date that the Commission specifies for that effect. The
corresponding information must also be sent to the Federation that supervises it in an auxiliary manner in the terms that it establishes.
IV.
When a Popular Financial Society has knowledge that, as a result of extraordinary operational or
financial events, its Liquidity Coverage Ratio could be located in a liquidity scenario
different from scenario 1, in accordance with what is provided in these provisions, it must inform the
Commission, through the corresponding format of Annex AA of these provisions, signed and signed
by the Director or General Manager, no later than within 5 Business Days following the occurrence of
any of the following situations:
a)
Significant reduction of Eligible Liquid Assets compared to the last monthly closing.
b)
Use of extraordinary liquidity lines or disposal of Eligible Liquid Assets to attend to
unforeseen cash outflows.
c)
Breach of internal liquidity limits approved by the Board of Directors.
d)
Any other event that compromises immediately the capacity of the Society to meet its
short-term obligations.
The report must be accompanied by a detailed description of the causes and the actions planned to
restore the Liquidity Coverage Ratio to a level that allows classification in the liquidity scenario
- Said report must also be sent to the Board of Directors of the Popular Financial
Society and to the Federation that supervises it in an auxiliary manner, no later than on the Next Business Day after which it is
presented to the Commission.
What is provided in this fraction will be applicable independently of the corrective measures that the Popular Financial
Society must implement according to the liquidity scenario in which it is located in terms of the
present Chapter.
Popular Financial Societies must have all documentary evidence that attests to the
information that is considered for the calculation of the Liquidity Coverage Ratio, when this is required by
the Commission.
The calculation of the Liquidity Coverage Ratio reported by Popular Financial Societies and evaluated by
the Commission will be the valid calculation for all legal effects.
Article 209 Bis 25.- Popular Financial Societies must disseminate to the general public, in a
quarterly manner, the information corresponding to the Liquidity Coverage Ratio relative to the quarter that is reported,
according to the format established in Annex Z Bis 2 of these provisions. This information must be presented
in the terms provided in fraction VI of article 212, as a note to the financial statements, and correspond to the
quarters ending in March, June, September and December. "
" Article 327.- Popular Financial Societies must provide to the Commission and the Supervision Committee
of the Federation that supervises them, their financial information, using the forms attached as Annex N to the
present provisions, which are divided into the series and reports indicated below:
Series R01 Minimum Catalog
A-0111
Minimum Catalog
Series R03 Investments in financial instruments
I-0391
Disaggregated investments in financial instruments and reports
Series R04 Credit Portfolio
Financial Situation
A-0411
Portfolio by type of credit
A-0417
Qualification of the credit portfolio and preventive estimation for credit risks
A-0419
Movements in the preventive estimation for credit risks
Detailed Information
C-0451
Registration of commercial, consumer and housing credits
C-0452
Follow-up of commercial, consumer and housing credits
C-0453
Cancellation of commercial, consumer and housing credits
C-0454
Reserves of consumer, housing and microcredit credits
C-0455
Reserves of commercial credits held by legal and natural persons with business activity,
financial entities, federative entities and municipalities
C-0456
Severity of Loss of commercial credits held by legal and natural persons with business
activity, financial entities, federative entities and municipalities
C-0457
Probability of Default of commercial credits held by legal and natural persons with
business activity, financial entities, federative entities and municipalities
Series R07 Taxes on profit and deferred PTU
A-0711
Taxes on profit and deferred PTU
Series R08 Collection
D-0841
Disaggregated traditional collection
D-0842
Disaggregated bank loans and from other organisms
Series R10 Reclassifications
A-1011
Reclassifications in the financial position statement
A-1012
Reclassifications in the comprehensive income statement
Series R12 Consolidation
A-1219
Consolidation of the financial position statement of the Popular Financial Society with its subsidiaries
A-1220
Consolidation of the comprehensive income statement of the Popular Financial Society with its subsidiaries
Series R13 Financial Statements
A-1311
Statement of changes in equity
A-1316
Statement of cash flows
B-1321
Financial position statement
B-1322
Comprehensive income statement
Series R15 Service Operations
B-1522
Non-client users of services provided through Electronic Means of the Popular Financial
Society
B-1523
Customer operations carried out through Electronic Means
B-1524
Customers of services provided through Electronic Means
Series R17 Personnel Designations and Dismissals
A-1713
Personnel Designations and Dismissals
Series R20 Liquidity Coefficient
A-2011
Liquidity Coverage Ratio
Series R21 Net Capital and Capitalization Requirements
A-2110
Net Capital and Capitalization Level
A-2112
Capitalization Requirements for Credit Risk
A-2113
Capitalization Requirements for Market Risk
A-2114
Capitalization Requirements for Operational Risk
Series R24 Operational Information
B-2422
Information on operational variables
D-2441
General information on the use and frequency of financial services
D-2443
Information on the location of financial service transaction points
Series R26 Information by Commission Agent
A-2610
Registrations and cancellations of commission agent administrators
A-2611
Disaggregated registrations and cancellations of commission agents
B-2612
Disaggregated registrations and cancellations of commission agent modules or establishments
C-2613
Disaggregated follow-up of commission agent operations
Series R27 Complaints
A-2701
Complaints
Series R28 Operational Risk Information
A-2811
Loss Events for Operational Risk
A-2812
Estimation of Operational Risk Levels
A-2813
Update of Loss Events for Operational Risk
Series R36 Prepayments and Deferred Charges
A-3601
Expenditures or expenses whose recognition is deferred in time
For the purposes of Series R01, Popular Financial Societies must send to the Commission and the Supervision Committee
of the Federation that supervises them the corresponding information, according to the Accounting Standards
applicable to them, in terms of what is provided in Sections First and Second of Chapter V of Title
Fourth of these provisions.
Article 328.- Popular Financial Societies will provide monthly to the Commission and the Supervision Committee
of the Federation that supervises them, the information referred to in Series R01, R03, R04, R07, R08, R10,
R12, R13, exclusively with respect to reports B-1321 and B-1322, R21, R26, R27 and R36, no later than the last
day of the immediate next month to which they correspond.
The regulatory report A-2113 Capitalization Requirements for Market Risk of series R21, must be
sent monthly, exclusively by Popular Financial Societies that have been authorized by the
Commission to determine capitalization requirements for market risk, under the methodology established in the
Annex O of these provisions.
Article 328 Bis.- Popular Financial Societies must provide to the Commission and the Supervision Committee
of the Federation that supervises them the corresponding information for Series R20, no later than within 15
calendar days following the closing of the month in which the calculation is made. "
TRANSITORY CLAUSES
FIRST.- This resolution will enter into force on January 1, 2028, with the exception of
the following:
I.
Articles 1, fractions LVII Bis 1 and LVII Bis 2; 327 and 328, as well as the modifications to the index of Annex N
of this Resolution, will enter into force the day following its publication.
II.
Article 209 Bis 21, will be applied in accordance with what is provided in Transitory Article Second of the present
Resolution.
SECOND.- During the 2028 and 2029 exercise, Popular Financial Societies must implement gradually the obligations
provided in this instrument, according to the following:
I.
From January 1, 2028 to December 31, 2028:
a)
Popular Financial Societies will be located in liquidity scenario 1, when their Liquidity Coverage
Ratio is equal to or greater than 80%.
b)
Otherwise, they will be located in liquidity scenarios 2 to 5, according to the number of months in which
the Liquidity Coverage Ratio has been below 80% during the last 6 months, according to
the following table:
Number of months with LCR below 80%
during the last 6 months
1 month
2 months
3 months
4 months
5 months
6 months
80% > LCR min
70%
Scenario 2
Scenario 2
Scenario 3
Scenario 3
Scenario 4
Scenario 4
70% > LCR min
60%
Scenario 2
Scenario 3
Scenario 3
Scenario 4
Scenario 4
Scenario 5
60% > LCR min
50%
Scenario 3
Scenario 3
Scenario 4
Scenario 4
Scenario 5
Scenario 5
LCR min < 50%
Scenario 4
Scenario 4
Scenario 5
Scenario 5
Scenario 5
Scenario 5
Where:
LCR min =
Lowest Liquidity Coverage Ratio observed at the close of any of the 6 months
prior to the calculation date, including the Liquidity Coverage Ratio of said date.
II.
From January 1, 2029 to December 31, 2029:
a)
Popular Financial Societies will be located in liquidity scenario 1, when the Liquidity Coverage
Ratio is equal to or greater than 90%.
b)
Otherwise, they will be located in liquidity scenarios 2 to 5, according to the number of months in which
the Liquidity Coverage Ratio has been below 90% during the last 6 months, according to
the following table:
Number of months with LCR below 90%
during the last 6 months
1 month
2 months
3 months
4 months
5 months
6 months
90% > LCR min
80%
Scenario 2
Scenario 2
Scenario 3
Scenario 3
Scenario 4
Scenario 4
80% > LCR min
70%
Scenario 2
Scenario 3
Scenario 3
Scenario 4
Scenario 4
Scenario 5
70% > LCR min
60%
Scenario 3
Scenario 3
Scenario 4
Scenario 4
Scenario 5
Scenario 5
LCR min < 60%
Scenario 4
Scenario 4
Scenario 5
Scenario 5
Scenario 5
Scenario 5
Where:
LCR min =
Lowest Liquidity Coverage Ratio observed at the close of any of the 6 months
prior to the calculation date, including the Liquidity Coverage Ratio of said date.
III.
From January 1, 2030, Popular Financial Societies must fully comply with the
obligations contained in this Resolution.
THIRD.- For the compliance of article 328 and Annex N, the following instruments must be attended to in what is pertinent:
a)
Transitory Fifth of the " Resolution modifying the General Provisions applicable to entities
of popular savings and credit, integration organizations, community financial societies and organisms of
rural financial integration, referred to in the Popular Savings and Credit Law " published in the Official Journal of
the Federation on December 26, 2025.
b)
Second paragraph of Transitory Fourth and in the last paragraph of Transitory Sixth of the " Resolution modifying
the General Provisions applicable to entities
of popular savings and credit, integration organizations, community financial societies and organisms of
rural financial integration, referred to in the
Popular Savings and Credit Law ", published in the Official Journal of the Federation on December 30, 2025.
FOURTH.- Popular Financial Societies must send for the first time the report A-2011 " Liquidity Coverage
Ratio " during the month of February 2028, with the information corresponding to January 2028, according to
the deadlines established in article 328 Bis of this Resolution.
Until the obligation to send said report is in effect, they must continue sending monthly
liquidity information in accordance with the current provisions.
Respectfully
Mexico City, June 22, 2026.- President of the National Banking and Securities Commission, Ángel Cabrera
Mendoza.- Rubric.
" ANNEX N
Regulatory reports that Popular Financial Societies must present
Index
Series R01 Minimum Catalog
Frequency
A-0111
Minimum Catalog
Monthly
Series R03 Investments in financial instruments
I-0391
Disaggregated investments in financial instruments and reports
Monthly
Series R04 Credit Portfolio
Financial Situation
A-0411
Portfolio by type of credit
Monthly
A-0417
Qualification of the credit portfolio and preventive estimation for credit risks
Monthly
A-0419
Movements in the preventive estimation for credit risks
Monthly
Detailed Information
C-0451
Registration of commercial, consumer and housing credits
Monthly
C-0452
Follow-up of commercial, consumer and housing credits
Monthly
C-0453
Cancellation of commercial, consumer and housing credits
Monthly
C-0454
Reserves of consumer, housing and microcredit credits
Monthly
C-0455
Reserves of commercial credits held by legal and natural persons with business activity
financial entities, federative entities and municipalities
Monthly
C-0456
Severity of Loss of commercial credits held by legal and natural persons with business
activity, financial entities, federative entities and municipalities
Monthly
C-0457
Probability of Default of commercial credits held by legal and natural persons with
business activity, financial entities, federative entities and municipalities
Monthly
Series R07 Taxes on profit and deferred PTU
A-0711
Taxes on profit and deferred PTU
Monthly
Series R08 Collection
D-0841
Disaggregated traditional deposits
Monthly
D-0842
Disaggregated bank loans and loans from other entities
Monthly
Series R10 Reclassifications
A-1011
Reclassifications in the statement of financial position
Monthly
A-1012
Reclassifications in the statement of comprehensive income
Monthly
Series R12 Consolidation
A-1219
Consolidation of the statement of financial position of the Popular Financial Society with its subsidiaries
Monthly
A-1220
Consolidation of the statement of comprehensive income of the Popular Financial Society with its subsidiaries
Monthly
Series R13 Financial Statements
Frequency
A-1311
Statement of changes in equity
Quarterly
A-1316
Statement of cash flows
Quarterly
B-1321
Statement of financial position
Monthly
B-1322
Statement of comprehensive income
Monthly
Series R15 Service operations
B-1522
Non-client users of services provided through Electronic Means of the Popular Financial Society
Quarterly
B-1523
Client operations carried out through Electronic Means
Quarterly
B-1524
Clients of services provided through Electronic Means
Quarterly
Series R17 Appointments and termination of personnel
A-1713
Appointments and termination of personnel
15 Business Days
subsequent
Series R20 Liquidity ratio
A-2011
Liquidity Coverage Ratio
Monthly
Series R21 Net capital and capitalization requirements
A-2110
Net capital and capitalization level
Monthly
A-2112
Capitalization requirements for credit risk
Monthly
A-2113
Capitalization requirements for market risk
Monthly
A-2114
Capitalization requirements for operational risk
Monthly
Series R24 Operational information
B-2422
Information on operational variables
Quarterly
D-2441
General information on the use and frequency of financial services
Quarterly
D-2443
Information on the location of financial service transaction points
Quarterly
Series R26 Information by commission agent
A-2610
Appointments and terminations of commission agent administrators
Monthly
A-2611
Disaggregated appointments and terminations of commission agents
Monthly
B-2612
Disaggregated appointments and terminations of commission agent modules or establishments
Monthly
C-2613
Disaggregated tracking of commission agent operations
Monthly
Series R27 Claims
A-2701
Claims
Monthly
Series R28 Operational Risk Information
A-2811
Operational Risk Loss Events
Quarterly
A-2812
Estimation of Operational Risk levels
Annual
A-2813
Update of Operational Risk Loss Events
Quarterly
Series R36 Prepayments and deferred charges
A-3601
Expenditures or expenses whose recognition is deferred over time
Monthly
SERIES R01 MINIMUM CATALOG to R17 APPOINTMENTS AND TERMINATION OF PERSONNEL . . .
SERIES R20 LIQUIDITY RATIO
This series consists of one (1) report, whose frequency of preparation and submission must be monthly.
REPORT
A-2011
Liquidity Coverage Ratio
This report consolidates the information corresponding to the balance of eligible liquid assets at the close of the period, as well as the total net cash outflow, which is composed of the total cash outflow and the total cash inflow, in order to determine the Liquidity Coverage Ratio of the entity.
CAPTURE FORMAT
Popular Financial Societies shall send the information related to the A-2011 Liquidity Coverage Ratio report described above, using the following capture format:
INFORMATION REQUESTED
REPORT IDENTIFIER SECTION
PERIOD
ENTITY KEY
REPORT
FINANCIAL INFORMATION SECTION
CONCEPT
BALANCE TYPE
DATA
Popular Financial Societies shall report the information indicated in this series, which must comply with the validations and quality standards indicated by the National Banking and Securities Commission (Commission), adhering to the characteristics and specifications for filling out and sending information presented in the filling instructions, which are published and updated in the Interinstitutional System for Information Transfer (SITI) or in that which the Commission makes known, as applicable. Once the validations and quality standards are met, the SITI will generate an electronic receipt.
The information must be sent only once and will be received assuming it meets all characteristics and specifications; therefore, it cannot be modified and must be consistent with the various reports in which the same information is included with a different level of integration. Consequently, if it does not meet the required quality and characteristics or has been presented incompletely, the obligation to present it will be considered unfulfilled, and the corresponding sanctions will be imposed in accordance with the applicable legal provisions.
Popular Financial Societies
Series R20 Liquidity ratio
Report A-2011 Liquidity Coverage Ratio
Includes figures in national currency, foreign currency, and UDIS valued in pesos
Figures in pesos
Concept
Balance at month-end
Weighted balance at month-end
Liquidity Coverage Ratio
Liquidity Coverage Ratio
I. Eligible Liquid Assets
- Level I Group
A) Cash, excluding amounts used for operational purposes
B) Debt securities issued by the Bank of Mexico
C) Debt securities issued by the National System for the Protection of Bank Deposits
D) Debt securities issued by centralized federal public administration departments
E) Debt securities issued by para-federal public administration entities that have the express guarantee of the Federal Government
F) Debt securities issued by central governments of foreign countries, and/or their central banks, and/or their public entities that have a High Investment Grade
- Level II Group
A) Debt securities issued by para-federal public administration entities, except the National System for the Protection of Bank Deposits
B) Debt securities issued by central governments of foreign countries, and/or their central banks, and/or their public entities with at least Investment Grade
C) Debt securities issued by multilateral development or promotion organizations of an international nature
D) Debt securities issued by non-financial private sector companies that have at least Investment Grade.
Alternative liquid assets
A)
Investments in bank securities of credit institutions and investments in securities of investment funds in debt instruments
II. Total Net Cash Outflow
- Total cash outflow
A) Unsecured financing operations
A.1) Retail financing or as guarantee for credits granted by the entity
A.1.1) Deposits constituted as guarantee for a credit granted by the Popular Financial Society itself
A.1.2) Amount not exceeding the guaranteed passive operations by the Protection Fund corresponding to deposits of individuals
A.1.3) Amount exceeding the guaranteed passive operations by the Protection Fund corresponding to deposits of individuals
A.1.4) Amount not exceeding the guaranteed passive operations by the Protection Fund corresponding to deposits of individuals with business activity, micro and small enterprises
A.1.5) Amount exceeding the guaranteed passive operations by the Protection Fund corresponding to deposits of individuals with business activity, micro and small enterprises
A.1.6) Amount not exceeding the guaranteed passive operations by the Protection Fund corresponding to deposits of non-financial legal entities other than micro and small enterprises and public sector entities
A.1.7) Amount exceeding the guaranteed passive operations by the Protection Fund corresponding to deposits of non-financial legal entities other than micro and small enterprises and public sector entities
A.2) Wholesale financing
A.2.1) Loans and deposits from the federal public administration
A.2.2) Loans and deposits from federative entities, municipalities, and their decentralized organisms
A.2.3) Loans and deposits from financial entities
A.2.4) Interest and principal due to the Popular Financial Society for credit titles it has issued
B) Secured financing operations
C) Other operations
C.1) Contingent liabilities associated with securitizations and any other instrument issued through a special purpose vehicle with an initial maturity of less than or equal to one year
C.2) Assets in guarantee
C.2.1) Assets given in guarantee that are different from Level I group assets
C.2.2) Missing guarantees to be delivered
C.2.3) Assets received in guarantee that correspond to one of the assets listed according to Annex Z of the provisions and that can be replaced
C.3) Undisbursed amount of credit lines
C.3.1) Undisbursed amount of Revocable Credit Lines granted to individuals, individuals with business activity, or non-financial legal entities, including public sector entities
C.3.2) Undisbursed amount of Irrevocable Credit Lines granted to individuals, individuals with business activity, or non-financial legal entities, including public sector entities
C.3.3) Undisbursed amount of credit lines granted to financial entities
C.4) Guarantees granted
C.5) Other outflows from financial operations not included in the above items (operating expenses are excluded)
- Total cash inflow
A) From credit operations and unsecured operations
A.1) Amount due from credit portfolio in stage 1 and 2 without delays
A.2) Debt securities and shares of investment funds that have not been considered within Eligible Liquid Assets
A.3) Deposits in credit institutions and other financial entities
A.3.1) Credit institutions with long-term rating in local scale, or its equivalent in global scale, with risk grade 1, 2, or 3.
A.3.2) Credit institutions with long-term rating in local scale, or its equivalent in global scale, with risk grade 4.
A.3.3) Credit institutions with long-term rating in local scale, or its equivalent in global scale, with risk grade 5 or 6 and other financial entities.
B) From secured operations
B.1) Level I group assets referred to in Annex Z of the provisions
B.2) Level II group assets referred to in Annex Z of the provisions
B.3) Alternative liquid assets referred to in Annex Z of the provisions
B.4) Assets other than those mentioned above
C) Other operations
C.1) Undisbursed amount of revocable credit lines in favor of the Popular Financial Society
C.2) Undisbursed amount of irrevocable credit lines in favor of the Popular Financial Society
SERIES R21 NET CAPITAL AND CAPITALIZATION REQUIREMENTS to SERIES R36 PREPAYMENTS AND DEFERRED CHARGES . . . "
" ANNEX Z
CLASSIFICATION OF ELIGIBLE LIQUID ASSETS FOR THE CALCULATION OF THE
LIQUIDITY COVERAGE RATIO
Eligible Liquid Assets for the purposes of calculating the Liquidity Coverage Ratio are those mentioned below.
I.
Level I Group
a)
Cash, excluding those amounts used for operational purposes, such as payroll, rent, services, and others.
b)
Debt securities issued by:
The Bank of Mexico,
The National System for the Protection of Bank Deposits,
Centralized federal public administration departments referred to in article 1 of the Organic Law of the Federal Public Administration,
Para-federal public administration entities referred to in article 1 of the Organic Law of the Federal Public Administration that, according to their respective organic laws, applicable provisions, or creation instruments, the Federal Government guarantees said securities at all times, and
Central governments of foreign countries, and/or their central banks, and/or their public entities that have a High Investment Grade.
II.
Level II Group
A discount of 15% will be applied to the market value of each asset in this group.
Debt securities issued by:
a)
Para-federal public administration entities referred to in the Organic Law of the Federal Public Administration, except the National System for the Protection of Bank Deposits.
b)
Central governments of foreign countries, and/or their central banks, and/or their public entities that have at least Investment Grade.
c)
Multilateral development or promotion organizations of an international nature.
d)
Non-financial private sector companies that have at least Investment Grade.
III.
Alternative liquid assets
These operations will have a discount factor of 15% on the amount of each asset:
Investments in bank securities of credit institutions and investments in securities of investment funds in debt instruments, which have a High Investment Grade.
For the purposes of their inclusion as Eligible Liquid Assets in the calculation of the Liquidity Coverage Ratio, the assets indicated in the previous fractions must comply, at all times, with the eligibility conditions provided for in article 209 Bis 14 of these provisions.
ANNEX Z Bis
OUTFLOW FACTORS FOR THE CALCULATION OF THE LIQUIDITY COVERAGE RATIO
This Annex establishes the outflow factors applicable to each type of liability or operation that generates a cash outflow within the 30 natural days following the date of calculation of the Liquidity Coverage Ratio.
For the purposes of treating liabilities in favor of trusts, these must be classified and receive the corresponding outflow factor as if the counterparty of the Popular Financial Society were directly the respective settlor. In case the settlor cannot be identified, liabilities in favor of said trusts will be classified and assigned the outflow factor applicable to a financial entity.
Operations
Outflow Factor
I
Unsecured financing operations:
Liabilities such as deposits, loans from financial entities and other entities, and, if applicable, debt issuances of the Popular Financial Society itself.
I.1 Retail financing or constituted as guarantee for credits granted by the Popular Financial Society:
Deposits of individuals, individuals with business activity, and non-financial legal entities other than public sector entities.
I.1.1 Deposits of individuals, individuals with business activity, and non-financial legal entities other than public sector entities, which are constituted as guarantee for a credit granted by the Popular Financial Society itself.
0 %
I.1.2 Amount not exceeding the limit established in article 105 of the Popular Savings and Credit Law, for guaranteed passive operations by the Protection Fund, corresponding to deposits of individuals.
5 %
I.1.3 Amount exceeding the limit established in article 105 of the Popular Savings and Credit Law, for guaranteed passive operations by the Protection Fund, corresponding to deposits of individuals.
10 %
I.1.4 Amount not exceeding the limit established in article 105 of the Popular Savings and Credit Law, for guaranteed passive operations by the Protection Fund, corresponding to deposits of individuals with business activity, micro and small enterprises.
10 %
I.1.5 Amount exceeding the limit established in article 105 of the Popular Savings and Credit Law, for guaranteed passive operations by the Protection Fund, corresponding to deposits of individuals with business activity, micro and small enterprises.
20 %
I.1.6 Amount not exceeding the limit established in article 105 of the Popular Savings and Credit Law, for guaranteed passive operations by the Protection Fund, corresponding to deposits of non-financial legal entities other than micro and small enterprises and public sector entities.
20 %
I.1.7 Amount exceeding the limit established in article 105 of the Popular Savings and Credit Law, for guaranteed passive operations by the Protection Fund, corresponding to deposits of non-financial legal entities other than micro and small enterprises and public sector entities.
40 %
I.2 Loans and deposits from financial entities and public sector entities.
I.2.1 Loans and deposits from centralized federal public administration departments and federative entities, municipalities, or their decentralized organisms.
40 %
I.2.2 Loans and deposits from financial entities.
100 %
I.2.3 Interest and principal due to the Popular Financial Society for credit titles that the Popular Financial Society itself has issued.
100 %
II
Secured financing operations: Liabilities secured in which the financing obtained is guaranteed by an asset of the Popular Financial Society itself or by an asset previously received in guarantee.
0 %
III
Other operations:
III.1 Contingent liabilities associated with securitizations and any other instrument issued through a special purpose vehicle with an initial maturity of less than or equal to one year.
100 %
III.2 Assets in guarantee:
III.2.1 Assets given in guarantee that are different from Level I group assets according to Annex Z of these provisions.
20 %
III.2.2 Missing guarantees to be delivered.
100 %
III.2.3 Assets received in guarantee that correspond to one of the assets listed in Annex Z of these provisions and that can be replaced by the counterparty with assets other than those listed in the mentioned annex.
100 %
III.3 Credit lines (Undisbursed amount)
III.3.1 Undisbursed amount of Revocable Credit Lines granted to individuals, individuals with business activity, or non-financial legal entities, including public sector entities.
10 %
III.3.2 Undisbursed amount of Irrevocable Credit Lines granted to individuals, individuals with business activity, or non-financial legal entities, including public sector entities.
20 %
III.3.3 Undisbursed amount of Credit Lines granted to financial entities.
40 %
III.4 Guarantees granted
30 %
III.5 Other outflows from financial operations (operating expenses are excluded) not included in
above items
100 %
ANNEX Z Bis 1
INFLOW FACTORS FOR THE CALCULATION OF THE LIQUIDITY COVERAGE RATIO
This Annex establishes inflow factors applicable to each type of asset or operation that generates cash inflows. For the purposes of calculating the Liquidity Coverage Ratio, in no case can the same asset be simultaneously recognized as part of Eligible Liquid Assets and as an operation that generates cash inflows according to what is established in these provisions.
Operations
Inflow Factor
I
From credit operations and unsecured operations:
I.1. Credit portfolio in stage 1 and 2 without delays: Amount that the Popular Financial Society is contractually entitled to receive for principal and accessories of the credit portfolio.
50 %
I.2 Debt securities and shares of investment funds that have not been considered within Eligible Liquid Assets: Amount that the Popular Financial Society is contractually entitled to receive for principal and accessories.
100 %
I.3 Deposits in credit institutions and other financial entities:
I.3.1 Credit institutions with long-term rating in local scale, or its equivalent in global scale, with risk grade 1, 2, or 3.
100 %
I.3.2 Credit institutions with long-term rating in local scale, or its equivalent in global scale, with risk grade 4.
50 %
I.3.3 Credit institutions with long-term rating in local scale, or its equivalent in global scale, with risk grade 5 or 6 and other financial entities.
0 %
II
From secured operations:
Amount that the Popular Financial Society is contractually entitled to receive for any other operation other than those referred to in item I of this table, in which the Popular Financial Society has received a guarantee for the financing granted, corresponding to:
II.1 Level I group assets according to Annex Z of these provisions.
0 %
II.2 Level II group assets and alternative liquid assets of fraction III, according to Annex Z of these provisions.
15 %
II.3 Assets other than those mentioned above.
100 %
III
Other operations:
III.1 Undisbursed amount of revocable credit lines in favor of the Popular Financial Society granted by financial entities.
0 %
III.2 Undisbursed amount of irrevocable credit lines in favor of the Popular Financial Society granted by financial entities.
30 %
The inflow factor applicable to operations classified under item II.2 will be 0% when the asset received in guarantee is not available to the Popular Financial Society within the 30 natural days following the date of calculation of the Liquidity Coverage Ratio, having been used in any way that limits its free availability for a period greater than 30 days.
For the purposes of this Annex, an operation will be considered unsecured when the Popular Financial Society does not receive assets in guarantee, or when the assets received cannot be freely disposed of by the Popular Financial Society itself.
ANNEX Z Bis 2
LIQUIDITY COVERAGE RATIO DISCLOSURE FORMAT
Popular Financial Societies must present the information indicated in the following table:
Format for the presentation of the Liquidity Coverage Ratio
Individual Calculation
Weighted amount
1
Total Eligible Liquid Assets.
2
Total Cash Outflows.
3
Total Cash Inflows
4
Total Net Cash Outflows
5
Liquidity Coverage Ratio
(Figures in millions of pesos)
Additionally, along with the above information, Popular Financial Societies must include an explanatory section regarding the Liquidity Coverage Ratio, in order to facilitate the interpretation of the results.
For this, they must consider the following elements:
a.
The liquidity scenario in which it finds itself.
b.
The main causes of the results of the Liquidity Coverage Ratio and the evolution of its
main components.
c.
The changes in the main components within the quarter to be reported;
d.
Its main sources of financing;
e.
The financing strategy, including diversification policies;
f.
The liquidity risk mitigation techniques used by the Popular Financial Society;
g.
The cash outflows and inflows that, where applicable, are not captured in this Annex, but that
Popular Financial Societies consider relevant for their liquidity profile, and
h.
A description of contingent financing plans.
ANNEX AA
FORMATS FOR THE SUBMISSION OF INFORMATION TO THE NATIONAL BANKING AND SECURITIES COMMISSION
Popular Financial Societies must submit the corresponding formats in accordance with what is established in
the present provisions, fully completed. These formats must be sent electronically to the Commission, and must be
signed, under oath and for all legal effects,
declaring that the information, data, and documentation contained in this document are true,
complete, and verifiable, and that they have been provided in good faith, assuming full responsibility for their content,
as well as for any omission, error, or falsity that could give rise to administrative, civil, or criminal liabilities
in accordance with applicable regulations, and must have an autograph signature or, where applicable, a valid Advanced or Reliable Electronic Signature.
INDEX
Basis
Format Name
Article 209 Bis 22, fraction.
I
Report on causes of decrease in Liquidity Coverage Ratio
Article 209 Bis 22, fraction.
II, subsection b)
Report on components for the calculation of the Liquidity Coverage
Ratio
Article 209 Bis 22,
penultimate paragraph
Report from the Federation on findings of auxiliary liquidity supervision
Article 209 Bis 24, fraction
IV
Report on possible decrease in Liquidity Coverage Ratio due to
extraordinary operational or financial events
REPORT ON CAUSES OF DECREASE IN LIQUIDITY COVERAGE RATIO
Transaction Code
___________________, on ____ of _______ of 20
National Banking and Securities Commission
Av. Insurgentes Sur No. 1971, Col. Guadalupe Inn, C.P. 01020,
Álvaro Obregón, Mexico City.
Popular Financial Society
Name of the Popular Financial Society
PES Number
RFC
Liquidity Coverage
Ratio
Liquidity Scenario
Description of causes of decrease in Liquidity Coverage Ratio
1.-
2.-
3.-
. . .
(List of all causes that resulted in the decrease of the Liquidity Coverage Ratio below 100%)
Description of short-term measures to relocate to liquidity scenario 1
Compliance Period
Measure 1
Measure 2
. . .
Actions to maintain a stable position
Action 1
Action 2
. . .
List of attached documents provided by the Popular Financial Society
1.-
2.-
3.-
. . .
(List of all documents attached to this report, if any are delivered)
Name and signature of the Director or General Manager
The undersigned, under oath and for all legal effects,
declares that the information, data,
and documentation contained in this document are true, complete, and verifiable, and that they have been provided
in good faith, assuming full responsibility for their content, as well as for any omission, error, or falsity that could
give rise to administrative, civil, or criminal liabilities in accordance with applicable regulations.
REPORT ON COMPONENTS FOR THE CALCULATION OF THE LIQUIDITY COVERAGE RATIO
Transaction Code
___________________, on ____ of _______ of 20
National Banking and Securities Commission
Av. Insurgentes Sur No. 1971, Col. Guadalupe Inn, C.P. 01020,
Álvaro Obregón, Mexico City
Weekly report of the calculation of the Liquidity Coverage Ratio for the period: ________ to ________
Popular Financial Society
Name of the Popular Financial Society
PES Number
RFC
Liquidity Coverage
Ratio
Liquidity Scenario
Liquidity Coverage Ratio
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
A)
Liquidity Coverage Ratio.
B)
Eligible Liquid Assets.
C)
Total Net Cash Outflow.
D)
Total cash outflow.
E)
Total cash inflow.
Eligible Liquid Assets
Level I Group
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
A)
Cash, excluding amounts that are
used for operational purposes.
B)
Debt securities issued by the Bank of
Mexico.
C)
Debt securities issued by the Institute
for the Protection of Bank Savings.
D)
Debt securities issued by dependencies of the centralized federal
government administration.
E)
Debt securities issued by entities of the federal government parastatal administration that have the
express guarantee of the Federal Government.
F)
Debt securities issued by central governments
of foreign countries, and/or their central banks, and/or their
public entities with High Investment Grade.
Level II Group
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
A)
Debt securities issued by entities of the federal government parastatal administration,
except for the Institute
for the Protection of Bank Savings.
B)
Debt securities issued by central governments
of foreign countries, and/or their central banks, and/or their
public entities with at least
Investment Grade.
C)
Debt securities issued by
multilateral international development or
promotion organizations.
D)
Debt securities issued by
non-financial private sector companies that
have at least Investment Grade.
Alternative Liquid Assets
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
A)
Investments in bank securities of
credit institutions and
investments in securities of investment funds
in debt instruments.
Total Net Cash Outflow
3.1.
Total cash outflow
Unsecured financing operations
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
A.1)
Retail financing or as collateral
for credits granted by the entity.
A.2)
Wholesale financing.
Other operations
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
C.1)
Contingent liabilities associated with
securitizations and any other
instrument issued through a special purpose vehicle with
initial maturity less than or equal to one
year.
C.2)
Collateral assets.
C.3)
Undrawn amount of credit lines.
C.4)
Guarantees granted.
C.5)
Other outflows from financial
operations not included in the
above lines (operating expenses are excluded).
3.2.
Total cash inflow
From credit operations and unsecured operations
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
A.1)
Amount due from credit portfolio in stage 1 and 2
without delays.
A.2)
Debt securities and shares of investment funds
that have not been considered within the Eligible
Liquid Assets.
A.3)
Deposits in credit institutions and other
financial entities.
From secured operations
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
B.1)
Assets of the Level I group referred to in
Annex Z of the
provisions.
B.2)
Assets of the Level II group referred to in
Annex Z of the
provisions.
B.3)
Alternative liquid assets referred to in
Annex Z of the
provisions.
B.4)
Assets other than those indicated
above.
Other operations
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
dd/mm/yy
C.1)
Undrawn amount of credit lines
revocable in favor of the
Popular Financial Society
granted by financial entities.
C.2)
Undrawn amount of credit lines
irrevocable in favor of the Popular Financial Society
granted by financial entities.
Funding Sources
Information related to the funding sources of the Popular Financial Society
(List and detail of all funding sources available to the Popular Financial Society)
Additional Information
List of attached documents provided by the Popular Financial Society
1.-
2.-
3.-
. . .
(List of all documents attached to this report, if any are delivered)
Name and signature of the Director or General Manager
The undersigned, under oath and for all legal effects,
declares that the information, data,
and documentation contained in this document are true, complete, and verifiable, and that they have been provided
in good faith, assuming full responsibility for their content, as well as for any omission, error, or falsity that could
give rise to administrative, civil, or criminal liabilities in accordance with applicable regulations.
REPORT ON FINDINGS OF AUXILIARY LIQUIDITY SUPERVISION
Transaction Code
___________________, on ____ of _______ of 20
National Banking and Securities Commission
Av. Insurgentes Sur No. 1971, Col. Guadalupe Inn, C.P. 01020,
Álvaro Obregón, Mexico City
Federation in charge
Name of the Federation in charge of auxiliary supervision
PES Number
RFC
Popular Financial Society
Name of the Popular Financial Society
PES Number
RFC
LCR
Liquidity Scenario
Corrective Measure 1
Detailed description of findings:
Finding 1
Finding 2
. . .
(List of findings)
Corrective Measure 2
Detailed description of findings:
Finding 1
Finding 2
. . .
(List of findings)
. . . (List of those measures in which additional findings were detected)
List of attached documents provided by the Federation in charge of auxiliary supervision
1.-
2.-
3.-
. . .
(List of all documents attached to this report, if any are delivered)
Name and signature of the Director or General Manager
The undersigned, under oath and for all legal effects,
declares that the information, data,
and documentation contained in this document are true, complete, and verifiable, and that they have been provided
in good faith, assuming full responsibility for their content, as well as for any omission, error, or falsity that could
give rise to administrative, civil, or criminal liabilities in accordance with applicable regulations.
REPORT ON POSSIBLE DECREASE IN LIQUIDITY COVERAGE RATIO
DUE TO EXTRAORDINARY OPERATIONAL OR
FINANCIAL EVENTS
Transaction Code
___________________, on ____ of _______ of 20
National Banking and Securities Commission
Av. Insurgentes Sur No. 1971, Col. Guadalupe Inn, C.P. 01020,
Álvaro Obregón, Mexico City
Popular Financial Society
Name of the Popular Financial Society
PES Number
RFC
Liquidity Coverage
Ratio
Liquidity Scenario
Event that may result in the decrease of the Liquidity Coverage Ratio (check the corresponding event(s))
Significant reduction of Eligible Liquid Assets compared to the last monthly close.
Use of extraordinary liquidity lines or disposal of Eligible Liquid Assets to meet unforeseen cash outflows.
Breach of internal liquidity limits approved by the Board of Directors.
Other event that immediately compromises the Society's ability to meet its short-term obligations.
Which one(s):
Date of occurrence of the event:
Detailed description of the causes of the decrease in the Liquidity Coverage Ratio
1.-
2.-
3.-
. . .
(List of all causes that may result in the decrease of the Liquidity Coverage Ratio below 100%. Popular Financial Societies
must include quantitative information of the analyses performed under these events.)
Planned actions to restore the Liquidity Coverage Ratio
1.-
2.-
3.-
. . .
(List of planned actions to restore the Liquidity Coverage Ratio to a level that allows classification in scenario 1)
List of attached documents provided by the Popular Financial Society
1.-
2.-
3.-
. . .
(List of all documents attached to this report, if any are delivered)
Name and signature of the General Manager
The undersigned, under oath and for all legal effects,
declares that the information, data,
and documentation contained in this document are true, complete, and verifiable, and that they have been provided
in good faith, assuming full responsibility for their content, as well as for any omission, error, or falsity that could
give rise to administrative, civil, or criminal liabilities in accordance with applicable regulations.
"
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