Regulatory Alerts2016-01-07 | DOF 5422277Added · Updated
Resolution modifying the General Provisions applicable to Savings and Loan Cooperative Societies
The National Banking and Securities Commission modifies Article 307 and replaces Annex N of the General Provisions applicable to Savings and Loan Cooperative Societies to align regulatory reporting with the new Financial Reporting Standard D-3 (NIF-D3) on Employee Benefits. The updated Annex N establishes the specific regulatory reports, series, and submission frequencies required from cooperative societies with operation levels I through IV. Modifications to the R01 series reports become effective on January 1, 2016, with submissions required starting in February 2016, while the resolution generally enters into force the day after its publication in the Official Gazette.
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DOF: 07/01/2016
RESOLUTION that modifies the General Provisions applicable to Savings and Loan Cooperative Societies
At the margin, a seal with the National Emblem, which says: United Mexican States.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.
The National Banking and Securities Commission, based on the provisions of articles 32, 34, second paragraph, and 70, first, second, and third paragraphs of the Law to Regulate the Activities of Savings and Loan Cooperative Societies, and 4, fraction XXXVI, 16, fraction I, and 19 of the Law of the National Banking and Securities Commission, and
CONSIDERING
That the Mexican Council of Financial Reporting Standards, A.C., issued the new Financial Reporting Standard D-3 "Employee Benefits" (NIF-D3), which will enter into force on January 1, 2016, and will be mandatory for savings and loan cooperative societies with operation levels I to IV;
That NIF-D3 aims for savings and loan cooperative societies with operation levels I to IV to recognize within their accounting records, among other things, the labor benefits they have regarding their workers, in order to properly provision such liabilities, and
That as a result of the above, it is necessary to make adjustments to the reporting formats that savings and loan cooperative societies with operation levels I to IV send to the National Banking and Securities Commission, as well as to make other clarifications in said formats and establish the deadlines in which they must be submitted, has resolved to issue the following:
RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO
SAVINGS AND LOAN COOPERATIVE SOCIETIES
SINGLE.- Article 307 is REFORMED and Annex N of the "General Provisions applicable to Savings and Loan Cooperative Societies" is SUBSTITUTED, published in the Official Gazette of the Federation on June 4, 2012, modified by resolution published in the aforementioned Official Gazette on January 9, 2015, to read as follows:
TITLES
FIRST TO EIGHTH
...
Annexes A to N
...
Annex N
REGULATORY REPORTS THAT SAVINGS AND LOAN COOPERATIVE SOCIETIES MUST SUBMIT TO THE COMMISSION AND THE AUXILIARY SUPERVISION COMMITTEE.
Annex O to U ...
"Article 307.- The Societies must provide the Commission and the Auxiliary Supervision Committee with their information, using the forms attached as Annex N to these provisions, which are divided into the series and types of reports indicated below:
Series R01
Minimum Catalog
A-0111
Minimum Catalog
Series R03
Investments in Securities
I-0391
Disaggregation of titles in investments in securities and repurchase agreements
Series R04
Credit Portfolio
Financial Situation
A-0417
Credit portfolio classification and preventive estimate for credit risks
C-0419
Movements in the preventive estimate for credit risks
Detailed Information
C-0451
Disaggregation of credits for consumption, housing, and commercial
I-0453
Disaggregation of written-off credit portfolio
Series R08
Funding
D-0841
Disaggregation of member deposits
D-0842
Disaggregation of bank loans and from other organizations
Series R17
Appointments and dismissal of personnel
A-1713
Appointments and dismissal of personnel
Series R20
Indicators
A-2011
Disaggregation of the liquidity coefficient
Series R21
Capitalization
A-2112
Disaggregation of capital requirements by risk
Series R24
Operational Information
B-2422
Information on operational variables
D-2441
General information on the use of financial services
D-2442
Information on the frequency of use of financial services
D-2443
Information on the location of financial service transaction points
Series R26
Information by commission agents
A-2610
Appointments and dismissals of commission agent administrators
A-2611
Disaggregation of appointments and dismissals of commission agents
B-2612
Disaggregation of appointments and dismissals of commission agent modules or establishments
C-2613
Disaggregation of monitoring of commission agent operations"
TRANSITORY
FIRST.- This Resolution will enter into force the day following its publication in the Official Gazette of the Federation, except for what is established in the following article.
SECOND.- The modifications to the regulatory reports of series R01, contained in Annex N that is substituted in this Resolution, will enter into force on January 1, 2016, therefore they must be provided to the National Banking and Securities Commission starting from the month of February 2016.
Respectfully,
Mexico, D.F., December 21, 2015. - The President of the National Banking and Securities Commission, Jaime González Aguadé.- Rubric.
Annex N
Regulatory reports that savings and loan cooperative societies must submit to the Commission and the Auxiliary Supervision Committee
Index
Series R01 Minimum Catalog
Frequency
A-0111
Minimum Catalog
Monthly
Series R03 Investments in Securities
Frequency
I-0391
Disaggregation of titles in investments in securities and repurchase agreements
Monthly
Series R04 Credit Portfolio
Frequency
Financial Situation
A-0417
Credit portfolio classification and preventive estimate for credit risks
Monthly
A-0419
Movements in the preventive estimate for credit risks
Monthly
Detailed Information
C-0451
Disaggregation of credits for consumption, housing, and commercial
Monthly
I-0453
Disaggregation of written-off credit portfolio
Monthly
Series R08 Funding
Frequency
D-0841
Disaggregation of member deposits
Quarterly
D-0842
Disaggregation of bank loans and from other organizations
Monthly
Series R17 Appointments and dismissal of personnel
Frequency
A-1713
Appointments and dismissal of personnel
15 business days
after the event
Series R20 Indicators
Frequency
A-2011
Disaggregation of the liquidity coefficient
Monthly
Series R21 Capitalization
Frequency
A-2112
Disaggregation of capital requirements by risk
Monthly
Series R24 Operational Information
Frequency
B-2422
Information on operational variables
Quarterly
D-2441
General information on the use of financial services
Quarterly
D-2442
Information on the frequency of use of financial services
Quarterly
D-2443
Information on the location of financial service transaction points
Quarterly
Series R26 Information by commission agents
Frequency
A-2610
Appointments and dismissals of commission agent administrators
Monthly
A-2611
Disaggregation of appointments and dismissals of commission agents
Monthly
B-2612
Disaggregation of appointments and dismissals of commission agent modules or establishments
Monthly
C-2613
Disaggregation of monitoring of commission agent operations
Monthly
SERIES R01 MINIMUM CATALOG
This series is integrated by one (1) report, whose frequency of preparation and submission must be monthly.
REPORT
A-0111
Minimum Catalog
In this report, the balances at the end of the period for all concepts that form part of the balance sheet (including off-balance sheet accounts) and the income statement of the Savings and Loan Cooperative Society are requested.
The report is requested in a subtotal:
·
National currency and UDIS valued in pesos.
For the completion of report A-0111, the following aspects must be considered:
In the report, the balances of the Savings and Loan Cooperative Society must be presented without consolidation. The balances of all concepts presented in series R01 Minimum Catalog must match those reported in the rest of the regulatory reports.
For the concepts of the minimum catalog denominated in national currency and UDIS valued in pesos, these concepts must match the sum of the concepts provided in the regulatory reports in national currency and UDIS valued in pesos.
CAPTURE FORMAT
Savings and Loan Cooperative Societies will carry out the submission of the information related to report A-0111, described above, by using the following capture format:
INFORMATION REQUESTED
SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
ENTITY LEVEL KEY
SECTION OF THE FINANCIAL INFORMATION
CONCEPT
REPORT
DATA
Savings and Loan Cooperative Societies will report the information indicated in this series, adhering to the characteristics and specifications for completion and submission of information, presented in the Interinstitutional Information Transfer System (SITI) or in that which the National Banking and Securities Commission (CNBV) may announce, as applicable.
Savings and Loan Cooperative Societies
Series R01 Minimum Catalog
Report A-0111 Minimum Catalog
Includes figures in national currency and UDIS valued in pesos
Figures in pesos
Concept
National currency and UDIS valued
ASSETS
LIQUIDITY
CASH
BANKS
DEPOSITS IN OTHER FINANCIAL ENTITIES
CURRENCIES TO BE DELIVERED
OTHER LIQUIDITY
IMMEDIATE COLLECTION DOCUMENTS
OTHER LIQUIDITY
RESTRICTED LIQUIDITY OR GIVEN AS COLLATERAL
CURRENCIES TO BE RECEIVED
OTHER RESTRICTED LIQUIDITY OR GIVEN AS COLLATERAL
INVESTMENTS IN SECURITIES
SECURITIES FOR TRADING
SECURITIES FOR TRADING WITHOUT RESTRICTION
Government debt
Bank debt
Other debt securities
SECURITIES FOR TRADING RESTRICTED OR GIVEN AS COLLATERAL
Government debt
Bank debt
Other debt securities
SECURITIES AVAILABLE FOR SALE
SECURITIES AVAILABLE FOR SALE WITHOUT RESTRICTION
Government debt
Bank debt
Other debt securities
SECURITIES AVAILABLE FOR SALE RESTRICTED OR GIVEN AS COLLATERAL
Government debt
Bank debt
Other debt securities
SECURITIES HELD TO MATURITY
SECURITIES HELD TO MATURITY WITHOUT RESTRICTION
Government debt
Bank debt
Other debt securities
SECURITIES HELD TO MATURITY RESTRICTED OR GIVEN AS COLLATERAL
Government debt
Bank debt
Other debt securities
DEBTORS FOR REPURCHASE AGREEMENTS
CURRENT CREDIT PORTFOLIO
COMMERCIAL CREDITS
BUSINESS OR COMMERCIAL ACTIVITY
Unsecured operations
Pledge operations
Factoring operations
Capitalizable lease operations
Microcredits
Others
LIQUIDITY LOANS TO OTHER SAVINGS AND LOAN COOPERATIVE SOCIETIES
CONSUMER CREDITS
CREDIT CARD
PERSONAL
PAYROLL
AUTOMOTIVE
ACQUISITION OF MOVABLE PROPERTY
CAPITALIZABLE LEASE OPERATIONS
OTHER CONSUMER CREDITS
HOUSING CREDITS
MEDIUM AND RESIDENTIAL
OF SOCIAL INTEREST
OVERDUE CREDIT PORTFOLIO
COMMERCIAL OVERDUE CREDITS
BUSINESS OR COMMERCIAL ACTIVITY
Unsecured operations
Pledge operations
Factoring operations
Capitalizable lease operations
Microcredits
Others
LIQUIDITY LOANS TO OTHER SAVINGS AND LOAN COOPERATIVE SOCIETIES
CONSUMER OVERDUE CREDITS
CREDIT CARD
PERSONAL
PAYROLL
AUTOMOTIVE
ACQUISITION OF MOVABLE PROPERTY
CAPITALIZABLE LEASE OPERATIONS
OTHER CONSUMER CREDITS
HOUSING OVERDUE CREDITS
MEDIUM AND RESIDENTIAL
OF SOCIAL INTEREST
PREVENTIVE ESTIMATE FOR CREDIT RISKS
PREVENTIVE ESTIMATE FOR CREDIT RISKS DERIVED FROM CLASSIFICATION
CREDIT PORTFOLIO
Commercial credits
Business or commercial activity
Loans to other savings and loan cooperative societies
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable property
Other consumer credits
Housing credits
Medium and residential
Of social interest
ADDITIONAL PREVENTIVE ESTIMATE FOR CREDIT RISKS
FOR OPERATIONAL RISKS (CREDIT INFORMATION SOCIETIES)
FOR ACCRUED INTERESTS ON OVERDUE CREDITS
ORDERED BY THE NATIONAL BANKING AND SECURITIES COMMISSION
CONTINGENT OPERATIONS AND GUARANTEES
OTHER ACCOUNTS RECEIVABLE
DEBTORS FOR SETTLEMENT OF OPERATIONS
CURRENCY PURCHASE AND SALE
INVESTMENTS IN SECURITIES
REPURCHASE AGREEMENTS
DEBTORS FOR COLLATERALS GIVEN IN CASH
OTHER DEBTORS
COMMISSIONS TO BE COLLECTED ON CURRENT NON-CREDIT OPERATIONS
LINES ASSOCIATED WITH CREDIT OPERATIONS
TAX CREDITS AND CREDITABLE TAXES
LOANS AND OTHER DEBTS OF PERSONNEL
REVENUE FROM LEASES TO BE COLLECTED
OVERDUE DEBTS
OTHER DEBTORS
ESTIMATE FOR UNRECOVERABILITY OR DIFFICULT COLLECTION
ADJUDICATED ASSETS
MOVABLE PROPERTY, SECURITIES, AND RIGHTS ADJUDICATED
RESTRICTED ADJUDICATED MOVABLE PROPERTY
ADJUDICATED REAL ESTATE
RESTRICTED ADJUDICATED REAL ESTATE
ESTIMATE FOR LOSS OF VALUE OF ADJUDICATED ASSETS
INCREASE BY UPDATING ADJUDICATED ASSETS (1)
PROPERTY, FURNITURE, AND EQUIPMENT
PROPERTY, FURNITURE, AND EQUIPMENT
LAND
BUILDINGS
BUILDINGS IN PROCESS
TRANSPORT EQUIPMENT
COMPUTER EQUIPMENT
FURNITURE
ADAPTATIONS AND IMPROVEMENTS
OTHER PROPERTY, FURNITURE, AND EQUIPMENT
REVALUATION OF PROPERTY, FURNITURE, AND EQUIPMENT (1)
LAND
BUILDINGS
BUILDINGS IN PROCESS
TRANSPORT EQUIPMENT
COMPUTER EQUIPMENT
FURNITURE
ADAPTATIONS AND IMPROVEMENTS
OTHER REVALUATIONS OF PROPERTY, FURNITURE, AND EQUIPMENT
ACCUMULATED DEPRECIATION OF PROPERTY, FURNITURE, AND EQUIPMENT
BUILDINGS
TRANSPORT EQUIPMENT
COMPUTER EQUIPMENT
FURNITURE
ADAPTATIONS AND IMPROVEMENTS
OTHER ACCUMULATED DEPRECIATIONS OF PROPERTY, FURNITURE, AND EQUIPMENT
REVALUATION OF ACCUMULATED DEPRECIATION OF PROPERTY, FURNITURE, AND EQUIPMENT (1)
BUILDINGS
TRANSPORT EQUIPMENT
COMPUTER EQUIPMENT
FURNITURE
ADAPTATIONS AND IMPROVEMENTS
OTHER REVALUATIONS OF ACCUMULATED DEPRECIATION OF PROPERTY, FURNITURE, AND EQUIPMENT
PERMANENT INVESTMENTS
SUBSIDIARIES
BELONGING TO THE FINANCIAL SECTOR
NOT BELONGING TO THE FINANCIAL SECTOR
ASSOCIATES
BELONGING TO THE FINANCIAL SECTOR
NOT BELONGING TO THE FINANCIAL SECTOR
JOINT VENTURES
BELONGING TO THE FINANCIAL SECTOR
NOT BELONGING TO THE FINANCIAL SECTOR
OTHER PERMANENT INVESTMENTS
BELONGING TO THE FINANCIAL SECTOR
NOT BELONGING TO THE FINANCIAL SECTOR
LONG-TERM ASSETS AVAILABLE FOR SALE
SUBSIDIARIES
BELONGING TO THE FINANCIAL SECTOR
NOT BELONGING TO THE FINANCIAL SECTOR
ASSOCIATES
BELONGING TO THE FINANCIAL SECTOR
NOT BELONGING TO THE FINANCIAL SECTOR
JOINT VENTURES
BELONGING TO THE FINANCIAL SECTOR
NOT BELONGING TO THE FINANCIAL SECTOR
OTHER LONG-TERM ASSETS AVAILABLE FOR SALE
BELONGING TO THE FINANCIAL SECTOR
NOT BELONGING TO THE FINANCIAL SECTOR
DEFERRED PTU (IN FAVOR)
DEFERRED EMPLOYEE PARTICIPATION IN PROFITS (IN FAVOR)
ESTIMATE FOR UNRECOVERABLE DEFERRED PTU
OTHER ASSETS
DEFERRED CHARGES, PREPAID EXPENSES, AND INTANGIBLES
DEFERRED CHARGES
Financial cost to amortize in capitalizable lease operations
Costs and expenses associated with granting credit
Costs and expenses associated with granting credit cards
Insurance to amortize
Other deferred charges
PREPAID EXPENSES
Interest paid in advance
Commissions paid in advance
Advances or provisional payments of taxes
Leases paid in advance
Other prepaid expenses
INTANGIBLES
Goodwill
From subsidiaries
From associates
From joint ventures
Revaluation of goodwill (1)
From subsidiaries
From associates
From joint ventures
Organization expenses
Revaluation of organization expenses (1)
Accumulated amortization of organization expenses
Revaluation of accumulated amortization of organization expenses (1)
Other intangibles
Revaluation of other intangibles (1)
Accumulated amortization of other intangibles
Revaluation of accumulated amortization of other intangibles (1)
OTHER SHORT- AND LONG-TERM ASSETS
ASSETS OF THE PLAN TO COVER EMPLOYEE BENEFITS
Long-term direct benefits
Termination benefits
Termination benefits for reasons other than restructuring
Termination benefits due to restructuring
Post-employment benefits
Pensions
Seniority bonus
Other post-employment benefits
OTHER
LIABILITIES
TRADITIONAL FUNDING
DEMAND DEPOSITS
CHECKING DEPOSITS
Interest-free
Tax-free deposits
Deposits covering granted credits
With interest
Tax-free deposits
Deposits covering granted credits
SAVINGS DEPOSITS
Tax-free deposits
Deposits covering granted credits
TIME DEPOSITS
DEPOSITS WITHDRAWABLE IN PRE-ESTABLISHED DAYS
Tax-free deposits
Deposits covering granted credits
OTHER TIME DEPOSITS
Tax-free deposits
Deposits covering granted credits
INACTIVE ACCOUNTS
BANK LOANS AND FROM OTHER ORGANIZATIONS
SHORT-TERM
MULTI-BANK INSTITUTION LOANS
DEVELOPMENT BANK INSTITUTION LOANS
PUBLIC TRUST LOANS
LOANS FROM SAVINGS AND LOAN COOPERATIVE SOCIETIES (LIQUIDITY)
LOANS FROM OTHER ORGANIZATIONS
LOANS FROM OTHER FINANCIAL ENTITIES
LOANS FROM FEDERAL OR STATE GOVERNMENT
LONG-TERM
MULTI-BANK INSTITUTION LOANS
DEVELOPMENT BANK INSTITUTION LOANS
PUBLIC TRUST LOANS
LOANS FROM SAVINGS AND LOAN COOPERATIVE SOCIETIES (LIQUIDITY)
LOANS FROM OTHER ORGANIZATIONS
LOANS FROM OTHER FINANCIAL ENTITIES
LOANS FROM FEDERAL OR STATE GOVERNMENT
SOLD COLLATERALS
REPURCHASE AGREEMENTS
OTHER SOLD COLLATERALS
OTHER ACCOUNTS PAYABLE
EMPLOYEE PARTICIPATION IN PROFITS TO BE PAID
CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES PENDING FORMALIZATION BY THE GENERAL ASSEMBLY OF MEMBERS
SOCIAL PROVISION FUND
COOPERATIVE EDUCATION FUND
CREDITORS FOR SETTLEMENT OF OPERATIONS
CURRENCY PURCHASE AND SALE
INVESTMENTS IN SECURITIES
REPURCHASE AGREEMENTS
CREDITORS FOR COLLATERALS RECEIVED IN CASH
SECURITIES OPERATIONS
CREDIT OPERATIONS
DEPOSITS AS COLLATERAL FOR CAPITALIZABLE LEASE OPERATIONS
OTHER
OTHER CREDITORS AND OTHER ACCOUNTS PAYABLE
LIABILITIES DERIVED FROM SERVICE PROVISION
Acceptances on behalf of clients
Payment orders
Guarantees
Custody or administration of assets
Other liabilities derived from service provision
COMMISSIONS TO BE PAID ON CURRENT OPERATIONS
FEES DERIVED FROM FACTORING OPERATIONS
LIABILITY FOR CAPITALIZABLE LEASE
CREDITORS FOR ASSET ACQUISITION
EXCESSES TO BE PAID
CREDITORS FOR MAINTENANCE SERVICE
VALUE ADDED TAX
OTHER TAXES AND DUTIES TO BE PAID
TAXES AND SOCIAL SECURITY CONTRIBUTIONS WITHHELD FOR REMITTANCE
SHORT-TERM DIRECT BENEFITS
PROVISION FOR EMPLOYEE BENEFITS
Long-term direct benefits
Post-employment benefits
Pensions
Seniority bonus
Other post-employment benefits
Termination benefits
Termination benefits for reasons other than restructuring
Termination benefits due to restructuring
PROVISIONS FOR DUTIES
Fees and leases
Promotion and advertising expenses
Contributions to the Auxiliary Supervision Fund for Savings and Loan Cooperative Societies and Protection of their Savers
Technology expenses
Other provisions
INTERESTS ON EXCESS OR VOLUNTARY CERTIFICATES
OTHER DIVERSE CREDITORS
DEFERRED PTU (CHARGE)
DEFERRED CREDITS AND ADVANCED CHARGES
DEFERRED CREDITS
COMMISSIONS FOR CREDIT GRANTING
COMMISSIONS FOR ANNUITY AND SUBSEQUENT CREDIT CARD INSTALLMENTS
FINANCIAL REVENUE TO ACCRUE IN CAPITALIZABLE LEASE OPERATIONS
FINANCIAL REVENUE TO ACCRUE IN FINANCIAL FACTORING OPERATIONS
REVENUE FROM REDUCED PRICE PURCHASE OPTION IN CAPITALIZABLE LEASE OPERATIONS
OTHER INCOMES TO APPLY
OTHER DEFERRED CREDITS
ADVANCED CHARGES
INTERESTS COLLECTED IN ADVANCE
COMMISSIONS COLLECTED IN ADVANCE
LEASES COLLECTED IN ADVANCE
ADVANCED CHARGES FOR GOODS PROMISED FOR SALE OR WITH RETENTION OF TITLE
OTHER ADVANCED CHARGES
OWNERSHIP CAPITAL
CONTRIBUTED CAPITAL
SOCIAL CAPITAL
ORDINARY CONTRIBUTION CERTIFICATES
EXCESS OR VOLUNTARY CERTIFICATES
Non-withdrawable capital from government programs
Other certificates
CERTIFICATES FOR RISK CAPITAL
UNEXHIBITED SOCIAL CAPITAL
ORDINARY CONTRIBUTION CERTIFICATES
EXCESS OR VOLUNTARY CERTIFICATES
CERTIFICATES FOR RISK CAPITAL
INCREASE BY UPDATING PAID SOCIAL CAPITAL (1)
CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES FORMALIZED BY THEIR GENERAL ASSEMBLY OF MEMBERS
INCREASE BY UPDATING CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES FORMALIZED BY THEIR GENERAL ASSEMBLY OF MEMBERS (1)
EFFECT BY INCORPORATION INTO THE REGIME OF SAVINGS AND LOAN COOPERATIVE SOCIETIES
INCREASE BY UPDATING THE EFFECT BY INCORPORATION INTO THE REGIME OF SAVINGS AND LOAN COOPERATIVE SOCIETIES (1)
EARNED CAPITAL
RESERVE FUND
INCREASE BY UPDATING THE RESERVE FUND (1)
OTHER CAPITAL RESERVES
INCREASE BY UPDATING OTHER CAPITAL RESERVES (1)
RESULTS OF PRIOR PERIODS
RESULT TO APPLY
RESULT FROM ACCOUNTING CHANGES AND ERROR CORRECTIONS
INCREASE BY UPDATING THE RESULT OF PRIOR PERIODS (1)
RESULT FROM VALUATION OF SECURITIES AVAILABLE FOR SALE
VALUATION
RESULT FROM MONETARY POSITION (1)
INCREASE BY UPDATING THE RESULT FROM VALUATION OF SECURITIES AVAILABLE FOR SALE (1)
REMEDIATIONS FOR DEFINED EMPLOYEE BENEFITS
RESULTS IN OBLIGATIONS
Valuation
Result from monetary position (1)
Effect of deferred income taxes
Estimate for non-recoverable deferred income taxes
RESULT IN THE RETURN OF PLAN ASSETS
Valuation
Result from monetary position (1)
Effect of deferred income taxes
Estimate for non-recoverable deferred income taxes
INCREASE BY UPDATING REMEDIATIONS FOR DEFINED EMPLOYEE BENEFITS (1)
RESULT FROM HOLDING NON-MONETARY ASSETS
FOR VALUATION OF FIXED ASSET
INCREASE BY UPDATING THE RESULT FROM HOLDING NON-MONETARY ASSETS (1)
OFF-BALANCE SHEET ACCOUNTS
GUARANTEES GRANTED
CONTINGENT ASSETS AND LIABILITIES
CREDIT COMMITMENTS
ASSETS IN MANDATE
ASSETS IN CUSTODY OR ADMINISTRATION
ASSETS IN CUSTODY
MOVABLE ASSETS
OTHER
ASSETS IN ADMINISTRATION
CURRENCY PURCHASE AND SALE ON BEHALF OF THIRD PARTIES
RECEPTION OF SERVICE PAYMENTS
FINANCIAL FACTORING OPERATIONS ON BEHALF OF THIRD PARTIES
COLLATERALS RECEIVED BY THE ENTITY
GOVERNMENT DEBT
BANK DEBT
OTHER DEBT SECURITIES
EQUITY INSTRUMENTS
OTHER
COLLATERALS RECEIVED AND SOLD BY THE ENTITY
GOVERNMENT DEBT
BANK DEBT
OTHER DEBT INSTRUMENTS
EQUITY INSTRUMENTS
OTHERS
UNCOLLECTED ACCRUED INTEREST DERIVED FROM OVERDUE CREDIT PORTFOLIO
OTHER REGISTRATION ACCOUNTS
INCOME STATEMENT
INTEREST INCOME
INTEREST ON AVAILABILITIES
BANKS
RESTRICTED AVAILABILITIES
INTERESTS AND RETURNS IN FAVOR ORIGINATING FROM INVESTMENTS IN SECURITIES
FOR TRADING SECURITIES
FOR AVAILABLE-FOR-SALE SECURITIES
FOR HELD-TO-MATURITY SECURITIES
INTERESTS AND RETURNS IN FAVOR IN REPO OPERATIONS
INTERESTS ON CURRENT CREDIT PORTFOLIO
COMMERCIAL CREDITS
Business or commercial activity
Liquidity loans to other savings and loan cooperative societies
CONSUMER CREDITS
Credit card
Personal
Payroll
Automotive
Acquisition of movable property
Capitalizable lease operations
Other consumer credits
HOUSING CREDITS
Medium and residential
Of social interest
INTERESTS ON OVERDUE CREDIT PORTFOLIO
OVERDUE COMMERCIAL CREDITS
Business or commercial activity
Liquidity loans to other savings and loan cooperative societies
OVERDUE CONSUMER CREDITS
Credit card
Personal
Payroll
Automotive
Acquisition of movable property
Capitalizable lease operations
Other consumer credits
OVERDUE HOUSING CREDITS
Medium and residential
Of social interest
COMMISSIONS FOR THE GRANTING OF CREDIT
COMMERCIAL CREDITS
CONSUMER CREDITS
HOUSING CREDITS
PROFIT FROM VALUATION
PROFIT FROM VALUATION EXCHANGE CHANGES
VALUATION OF ITEMS IN UDIs
INCREASE FROM UPDATING INTEREST INCOME (1)
INTEREST EXPENSES
INTERESTS ON DEPOSITS PAYABLE ON DEMAND
INTERESTS ON TIME DEPOSITS
INTERESTS CHARGED ASSOCIATED WITH NON-MOVING ACCOUNTS
INTERESTS ON BANK LOANS AND FROM OTHER ENTITIES
COSTS AND EXPENSES ASSOCIATED WITH THE GRANTING OF CREDIT
LOSS FROM VALUATION
LOSS FROM VALUATION EXCHANGE CHANGES
VALUATION OF ITEMS IN UDIs
INCREASE FROM UPDATING INTEREST EXPENSES (1)
NET MONETARY POSITION RESULT (FINANCIAL MARGIN)
MONETARY POSITION RESULT ORIGINATING FROM POSITIONS THAT GENERATE
FINANCIAL MARGIN (DEBTOR BALANCE)
MONETARY POSITION RESULT ORIGINATING FROM POSITIONS THAT GENERATE
FINANCIAL MARGIN (CREDITOR BALANCE)
INCREASE FROM UPDATING THE NET MONETARY POSITION RESULT
(FINANCIAL MARGIN) (1)
PREVENTIVE ESTIMATE FOR CREDIT RISKS
PREVENTIVE ESTIMATE FOR CREDIT RISKS DERIVED FROM THE QUALIFICATION
CREDIT PORTFOLIO
Commercial credits
Business or commercial activity
Liquidity loans to other savings and loan cooperative societies
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable property
Capitalizable lease operations
Other consumer credits
Housing credits
Medium and residential
Of social interest
ADDITIONAL PREVENTIVE ESTIMATE FOR CREDIT RISKS
FOR OPERATIONAL RISKS (CREDIT INFORMATION COMPANIES)
FOR ACCRUED INTERESTS ON OVERDUE CREDITS
ORDERED BY THE NATIONAL BANK AND SECURITIES COMMISSION
CONTINGENT OPERATIONS AND GUARANTEES
INCREASE FROM UPDATING PREVENTIVE ESTIMATE FOR CREDIT
RISKS (1)
COMMISSIONS AND FEES CHARGED
CREDIT OPERATIONS
COMMERCIAL CREDITS
Business or commercial activity
Unsecured operations
Pledge operations
Factoring operations
Capitalizable lease operations
Microcredits
Others
Liquidity loans to other savings and loan cooperative societies
CONSUMER CREDITS
Credit card
First annual fee and subsequent credit card fees
Affiliated businesses
Personal
Payroll
Automotive
Acquisition of movable property
Capitalizable lease operations
Other consumer credits
HOUSING CREDITS
Medium and residential
Of social interest
GUARANTEES
ACCEPTANCES ON BEHALF OF THIRD PARTIES
SALE AND PURCHASE OF SECURITIES
ACCOUNT OPENING
ACCOUNT MANAGEMENT
FUND TRANSFER
MANDATE OPERATIONS
CUSTODY OR ADMINISTRATION OF ASSETS
SAFETY BOX RENTAL
OTHER COMMISSIONS AND FEES CHARGED
INCREASE FROM UPDATING COMMISSIONS AND FEES CHARGED (1)
COMMISSIONS AND FEES PAID
CORRESPONDENT S&Ls
FOR SERVICES
COMMISSIONS
LOANS RECEIVED
OTHER COMMISSIONS AND FEES PAID
INCREASE FROM UPDATING COMMISSIONS AND FEES PAID (1)
RESULT FROM INTERMEDIATION
RESULT FROM FAIR VALUE VALUATION
TRADING SECURITIES
SOLD COLLATERALS
LOSS FROM IMPAIRMENT OR EFFECT FROM REVERSAL OF IMPAIRMENT OF SECURITIES
AVAILABLE-FOR-SALE SECURITIES
HELD-TO-MATURITY SECURITIES
RESULT FROM CURRENCY VALUATION
RESULT FROM SALE AND PURCHASE OF SECURITIES
TRADING SECURITIES
AVAILABLE-FOR-SALE SECURITIES
HELD-TO-MATURITY SECURITIES
RESULT FROM SALE AND PURCHASE OF CURRENCIES
TRANSACTION COSTS FOR TRADING SECURITIES
RESULT FROM SALE OF RECEIVED COLLATERALS
INCREASE FROM UPDATING THE RESULT FROM INTERMEDIATION (1)
OTHER OPERATING INCOMES (EXPENSES)
RECOVERY OF CREDIT PORTFOLIO
RECOVERIES
TAXES
OTHER RECOVERIES
PROFIT FROM ASSIGNMENT OF CREDIT PORTFOLIO
LOSS FROM ASSIGNMENT OF CREDIT PORTFOLIO
INCOME FROM PURCHASE OPTION IN CAPITALIZABLE LEASE OPERATIONS
INCOME FROM PARTICIPATION IN THE SALE PRICE OF GOODS IN OPERATIONS OF
CAPITALIZABLE LEASE
FINANCIAL COST FOR CAPITALIZABLE LEASE
CANCELLATION OF EXCESS PREVENTIVE ESTIMATE FOR CREDIT RISKS
CHARGES TO THE ESTIMATE FOR UNCOLLECTABILITY OR DIFFICULT COLLECTION
WRITE-OFFS
FOR SHORTAGES IN BRANCHES
FRAUDS
DISASTERS
OTHER WRITE-OFFS
DIVIDENDS FROM PERMANENT INVESTMENTS
DIVIDENDS FROM OTHER PERMANENT INVESTMENTS
DIVIDENDS FROM PERMANENT INVESTMENTS IN ASSOCIATES AVAILABLE FOR SALE
DONATIONS
LOSS FROM ADJUDICATION OF GOODS
RESULT FROM SALE OF ADJUDICATED GOODS
RESULT FROM VALUATION OF ADJUDICATED GOODS
ESTIMATE FOR LOSS OF VALUE OF ADJUDICATED GOODS
LOSS IN CUSTODY AND ADMINISTRATION OF GOODS
LOSS IN MANDATE OPERATIONS
LOSS FROM IMPAIRMENT OR EFFECT FROM REVERSAL OF IMPAIRMENT
OF REAL ESTATE
OF COMMERCIAL CREDIT
OF OTHER PERMANENT INVESTMENTS VALUED AT COST
OF OTHER LONG-TERM ASSETS
OF OTHER ASSETS
INTERESTS ON EXCESS OR VOLUNTARY CERTIFICATES
INTERESTS CHARGED IN FINANCING FOR ACQUISITION OF ASSETS
RESULT FROM SALE OF PROPERTY, FURNITURE AND EQUIPMENT
CANCELLATION OF NON-MOVING ACCOUNT OPERATIONS
CANCELLATION OF THE ESTIMATE FOR UNCOLLECTABILITY OR DIFFICULT COLLECTION
CANCELLATION OF OTHER LIABILITY ACCOUNTS
INTERESTS IN FAVOR ORIGINATING FROM LOANS TO OFFICIALS AND EMPLOYEES
INCOME FROM LEASING
OTHER ITEMS OF OPERATING INCOMES (EXPENSES)
MONETARY POSITION RESULT ORIGINATED FROM ITEMS NOT RELATED TO
THE FINANCIAL MARGIN (1)
RESULT FROM VALUATION OF ITEMS NOT RELATED TO THE FINANCIAL
MARGIN
INCREASE FROM UPDATING OTHER OPERATING INCOMES (EXPENSES) (1)
ADMINISTRATION AND PROMOTION EXPENSES
SHORT-TERM DIRECT BENEFITS
NET COST OF THE PERIOD DERIVED FROM EMPLOYEE BENEFITS
LONG-TERM DIRECT BENEFITS
POST-EMPLOYMENT BENEFITS
Pensions
Seniority premium
Other post-employment benefits
TERMINATION BENEFITS
Termination benefits for reasons other than restructuring
Termination benefits due to restructuring
EMPLOYEES' PARTICIPATION IN PROFITS
EMPLOYEES' PARTICIPATION IN PROFITS INCURRED
EMPLOYEES' PARTICIPATION IN PROFITS DEFERRED
ESTIMATE FOR UNRECOVERABLE DEFERRED PTU
FEES
LEASES
PROMOTION AND ADVERTISING EXPENSES
CONTRIBUTIONS TO THE AUXILIARY SUPERVISION FUND FOR SAVINGS AND LOAN
COOPERATIVE SOCIETIES AND FOR THE PROTECTION OF THEIR SAVINGS
VARIOUS TAXES AND DUTIES
NON-DEDUCTIBLE EXPENSES
TECHNOLOGY EXPENSES
DEPRECIATIONS
AMORTIZATIONS
OTHER ADMINISTRATION AND PROMOTION EXPENSES
INCREASE FROM UPDATING ADMINISTRATION AND PROMOTION EXPENSES (1)
PARTICIPATION IN THE RESULT OF UNCONSOLIDATED SUBSIDIARIES, ASSOCIATES AND
JOINT VENTURES
RESULT OF THE PERIOD OF UNCONSOLIDATED SUBSIDIARIES, ASSOCIATES AND JOINT
VENTURES
IN UNCONSOLIDATED SUBSIDIARIES
Belonging to the financial sector
Not belonging to the financial sector
IN ASSOCIATES
Belonging to the financial sector
Not belonging to the financial sector
IN JOINT VENTURES
Belonging to the financial sector
Not belonging to the financial sector
INCREASE FROM UPDATING PARTICIPATION IN THE RESULT OF UNCONSOLIDATED
SUBSIDIARIES, ASSOCIATES AND JOINT VENTURES (1)
DISCONTINUED OPERATIONS
DISCONTINUED OPERATIONS
INCREASE FROM UPDATING DISCONTINUED OPERATIONS (1)
Savings and Loan Cooperative Societies
Note:
(1) These concepts will be applicable under an inflationary economic environment based on what is established in Financial Information Standard B-10 "Effects of Inflation", issued by the Mexican Council of Financial Information Standards, A.C. (CINIF).
SERIES R03 INVESTMENTS IN SECURITIES
This series is integrated by one (1) report, whose frequency of preparation and submission must be monthly.
REPORT
I-0391
Disaggregated securities in investments in securities and repos
In this report, information is disaggregated for each security held by the savings and loan cooperative society, considering the issuer, series, and specific characteristics of the instruments.
For the completion of report I-0391 Disaggregated securities in investments in securities and repos, the following aspects must be considered:
The data provided in this report must match the records in the concepts of report A-0111 Minimum Catalog.
CAPTURE FORMAT
Savings and loan cooperative societies will carry out the submission of information related to report I-0391 Disaggregated securities in investments in securities and repos, described above, by using the following capture format:
INFORMATION REQUESTED
REPORT IDENTIFIER SECTION
PERIOD
ENTITY KEY
REPORT
INVESTMENT IDENTIFIER SECTION
ENTITY WITH WHICH THE INVESTMENT IS MADE
ISSUER AND SERIES
FORM OF ACQUISITION
TYPE OF INSTRUMENT
ACCOUNTING CLASSIFICATION
CONTRACT DATE
MATURITY DATE
SECURITY FINANCIAL VARIABLES SECTION
NUMBER OF SECURITIES
ACQUISITION COST
INTEREST RATE, COUPON OR PREMIUM
RISK GROUP
DIRECT VALUATION VECTOR
VALUATION RESULT
Savings and loan cooperative societies will report the information indicated in this series, adhering to the characteristics and specifications for filling out and submitting information presented in the Interinstitutional Information Transfer System (SITI) or as otherwise announced by the National Bank and Securities Commission (CNBV).
SERIES R04 CREDIT PORTFOLIO
This series is divided into two sections; the first is named Financial Situation and is integrated by two (2) reports, whose frequency of preparation and submission must be monthly.
REPORTS
A-0417
Credit portfolio qualification and preventive estimate for credit risks
In this report, information is requested on the basis of which savings and loan cooperative societies determine the provisioning of their credit portfolio in terms of what is provided in Annex C of these provisions, in relation to what is established in TITLE THIRD, Chapter II On Prudential Regulation, First Section, Section D, Second Section, Section F, Third Section, Section F and Fourth Section, Section F of the same provisions; among which are the balances of the base qualification portfolio, broken down by type of credit, degree of default, and type of risk, the preventive estimates for credit risks corresponding to each category as well as additional preventive estimates.
A-0419
Movements in the preventive estimate for credit risks
In this report, the breakdown of the month's movements in the preventive estimate for credit risks is requested. The report requests the balance at the end of the previous month, charges for the month, credits for the month, and closing balances for the month.
For the completion of reports A-0417 Credit portfolio qualification and preventive estimate for credit risks and A-0419
Movements in the preventive estimate for credit risks, the following aspects must be considered:
In these reports, the initial balances of the savings and loan cooperative society must be presented; these must match those reported in the previous period as final balances, and for the concepts of the reports denominated in national currency and UDIs valued in pesos, these concepts must match the sum of the concepts provided in the regulatory reports in national currency and UDIs valued in pesos.
CAPTURE FORMAT
Savings and loan cooperative societies will carry out the submission of information related to reports A-0417 Credit portfolio qualification and preventive estimate for credit risks and A-0419 Movements in the preventive estimate for credit risks, described above, by using the following capture format:
INFORMATION REQUESTED
REPORT IDENTIFIER SECTION
PERIOD
ENTITY KEY
REPORT
FINANCIAL INFORMATION SECTION
CONCEPT
CURRENCY
PORTFOLIO TYPE
BALANCE TYPE
DATA
Savings and loan cooperative societies will report the information indicated in this series, adhering to the characteristics and specifications for filling out and submitting information presented in the Interinstitutional Information Transfer System (SITI) or as otherwise announced by the National Bank and Securities Commission (CNBV).
Savings and Loan Cooperative Societies
Series R04 Credit Portfolio
Report A-0417 Credit portfolio qualification and preventive estimate for credit risks
Includes figures in national currency and UDIs valued in pesos
Figures in pesos
Concept
Base qualification portfolio
current month
Preventive estimate for credit risks
Total estimates (I+II)
I. Base portfolio and estimates derived from
qualification
A). Credit portfolio
- Consumer portfolio
Type 1 Consumer Portfolio
Days of delinquency
0
1 to 7
8 to 30
31 to 60
61 to 90
91 to 120
121 to 180
181 or more
Type 2 Consumer Portfolio
Days of delinquency
0
1 to 7
8 to 30
31 to 60
61 to 90
91 to 120
121 to 180
181 or more
- Commercial portfolio
Type 1 Commercial Portfolio
Days of delinquency
0
1 to 30
31 to 60
61 to 90
91 to 120
121 to 150
151 to 180
181 to 210
211 to 240
241 or more
Type 2 Commercial Portfolio
Days of delinquency
0
1 to 30
31 to 60
61 to 90
91 to 120
121 to 150
151 to 180
181 to 210
211 to 240
241 or more
- Productive microcredits
Productive microcredits with weekly
payments
Weeks of delinquency
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20 or more
Productive microcredits with biweekly
payments
Biweeks of delinquency
0
1
2
3
4
5
6
7
8
9
10 or more
Productive microcredits with monthly
payments
Months of delinquency
0
1
2
3
4
5 or more
- Liquidity loans
Liquidity Loans Type 1
Days of delinquency
0
1 to 30
31 to 60
61 to 90
91 to 120
121 to 150
151 to 180
181 to 210
211 to 240
241 or more
Liquidity Loans Type 2
Days of delinquency
0
1 to 30
31 to 60
61 to 90
91 to 120
121 to 150
151 to 180
181 to 210
211 to 240
241 or more
- Housing credits
Housing Credits Type 1
Days of delinquency
0
1 to 30
31 to 60
61 to 90
91 to 120
121 to 150
151 to 180
181 to 1,460
1,461 or more
Housing Credits Type 2
Days of delinquency
0
1 to 30
31 to 60
61 to 90
91 to 120
121 to 150
151 to 180
181 to 1,460
1,461 or more
II). Additional estimates
- For uncollected accrued interest on overdue portfolio
1.1 Consumer portfolio
Type 1 Consumer Portfolio
Type 2 Consumer Portfolio
1.2 Commercial portfolio
Type 1 Commercial Portfolio
Type 2 Commercial Portfolio
1.3 Productive microcredits
Productive microcredits with weekly
payments
Productive microcredits with biweekly
payments
Productive microcredits with monthly
payments
1.4 Liquidity loans
Liquidity Loans Type 1
Liquidity Loans Type 2
1.5 Housing credits
Housing Credits Type 1
Housing Credits Type 2
- For operational risks (SIC)
2.1 Consumer portfolio
Type 1 Consumer Portfolio
Type 2 Consumer Portfolio
2.2 Commercial portfolio
Type 1 Commercial Portfolio
Type 2 Commercial Portfolio
2.3 Productive microcredits
Productive microcredits with weekly
payments
Productive microcredits with biweekly
payments
Productive microcredits with monthly
payments
2.4 Liquidity loans
Liquidity Loans Type 1
Liquidity Loans Type 2
2.5 Housing credits
Housing Credits Type 1
Housing Credits Type 2
- Ordered by the National Bank and Securities
Commission
3.1 Consumer portfolio
Type 1 Consumer Portfolio
Type 2 Consumer Portfolio
3.2 Commercial portfolio
Type 1 Commercial Portfolio
Type 2 Commercial Portfolio
3.3 Productive microcredits
Productive microcredits with weekly
payments
Productive microcredits with biweekly
payments
Productive microcredits with monthly
payments
3.4 Liquidity loans
Liquidity Loans Type 1
Liquidity Loans Type 2
3.5 Housing credits
Housing Credits Type 1
Housing Credits Type 2
- Off-balance sheet operations
4.1 Guarantees granted
4.2 Credit commitments
Savings and Loan Cooperative Societies
Note:
The shaded cells represent invalid cells for which the requested information does not apply.
The information reported in the concepts that make up the Base Portfolio of the Current Month Qualification must be the
same as those reported in R01 Minimum Catalog in the concepts that make up the total credit portfolio.
Starting from concept II). Additional estimates, for the column of the current month qualification base portfolio, the
amount that gave rise to the additional estimates will be reported as informative, and will be registered in the
Preventive estimate for credit risks column.
Savings and Loan Cooperative Societies
Series R04 Credit Portfolio
Report A-0419 Movements in the preventive estimate for credit risks
Includes figures in national currency and UDIs valued in pesos
Figures in pesos
Concept
Total (national currency and UDIs valued in pesos)
Charges
Credits
Balance
Initial balance of the month
CHARGES
Write-offs, discounts, and waivers for
Commercial credits
Business or commercial activity
Unsecured operations
Pledge operations
Factoring operations
Capitalizable lease operations
Microcredits
Others
Liquidity Loans to other Savings and Loan
Cooperative Societies
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable property
Capitalizable lease operations
Other consumer credits
Housing credits
Medium and residential
Of social interest
Other write-offs, discounts, and waivers
Bonuses and discounts on
Commercial credits
Business or commercial activity
Unsecured operations
Pledge operations
Factoring operations
Capitalizable lease operations
Microcredits
Others
Liquidity Loans to other Savings and Loan
Cooperative Societies
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable property
Capitalizable lease operations
Other consumer credits
Housing credits
Medium and residential
Of social interest
Other bonuses and discounts
Estimates transferred to other institutions by assignments of
Commercial credits
Business or commercial activity
Unsecured operations
Pledge operations
Factoring operations
Capitalizable lease operations
Microcredits
Others
Liquidity Loans to other Savings and Loan
Cooperative Societies
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable property
Capitalizable lease operations
Other consumer credits
Housing credits
Medium and residential
Of social interest
Cancellation of estimates for portfolio collection,
adjudication or receipt of goods as dación en pago in
Commercial credits
Business or commercial activity
Unsecured operations
Pledge operations
Factoring operations
Capitalizable lease operations
Microcredits
Others
Liquidity Loans to other Savings and Loan
Cooperative Societies
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable property
Capitalizable lease operations
Other consumer credits
Housing credits
Medium and residential
Of social interest
Cancellation of estimates for qualification of
Commercial credits
Business or commercial activity
Unsecured operations
Pledge operations
Factoring operations
Capitalizable lease operations
Microcredits
Others
Liquidity Loans to other Savings and Loan
Cooperative Societies
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable property
Capitalizable lease operations
Other consumer credits
Housing credits
Medium and residential
Of social interest
Effect of valuation of estimates in UDIs by
exchange rate slippage
Commercial credits
Business or commercial activity
Unsecured operations
Pledge operations
Factoring operations
Capitalizable lease operations
Microcredits
Others
Liquidity Loans to other Savings and Loan
Cooperative Societies
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable property
Capitalizable lease operations
Other consumer credits
Housing credits
Medium and residential
Of social interest
Other charges
CREDITS
Creation of preventive estimates for credit risk by qualification of
Commercial credits
Business or commercial activity
Unsecured operations
Pledge operations
Factoring operations
Capitalizable lease operations
Microcredits
Others
Liquidity Loans to other Savings and Loan
Cooperative Societies
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable property
Capitalizable lease operations
Other consumer credits
Housing credits
Medium and residential
Of social interest
Creation of preventive estimates for credit risk
additional
Estimates derived from credit acquisitions
Commercial credits
Business or commercial activity
Unsecured operations
Pledge operations
Factoring operations
Capitalizable leasing operations
Microcredits
Others
Liquidity loans to other Savings and Loan Cooperative Societies
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable property
Capitalizable leasing operations
Other consumer credits
Housing credits
Medium and residential
Of social interest
Valuation effect of estimates in UDIS due to exchange rate slippage
Commercial credits
Business or commercial activity
Unsecured operations
Pledge operations
Factoring operations
Capitalizable leasing operations
Microcredits
Others
Liquidity loans to other Savings and Loan Cooperative Societies
Consumer credits
Credit card
Personal
Payroll
Automotive
Acquisition of movable property
Capitalizable leasing operations
Other consumer credits
Housing credits
Medium and residential
Of social interest
Other Credits
Final balance of the month
OTHER MOVEMENTS
Other Charges:
Financial write-offs
Other Credits:
Financial write-offs
Savings and Loan Cooperative Societies
Note:
Shaded cells represent invalid cells for which the requested information does not apply.
The initial balance of the month, plus charges minus credits, will be equal to the end-of-month balance.
The amount reported in the End-of-month balance must be equal to the amount registered in the R01 Minimum Catalog under concept
139000000000 Preventive Estimate for credit risks.
SERIES R04 CREDIT PORTFOLIO
This series is divided into two sections, the second is called Detailed Information and is integrated
by two (2) reports, whose frequency of preparation and presentation must be monthly.
REPORTS
C-0451
Disaggregated credits for consumption, housing and commercial
This report requires a disaggregation of the credit portfolio, specifying
characteristics such as classification by destination, amount and date of granting,
interest rate, payment method, outstanding balances, amount of associated guarantees, days of
delinquency, accounting classification and preventive estimates for credit risks
corresponding, among others.
I-0453
Disaggregated write-off credit portfolio
This report requests a disaggregation of the written-off portfolio and therefore, given
written off from the General Balance Sheet of the savings and loan cooperative society, during the
month, requiring general characteristics that the credit maintained at the time of its
write-off and the type of collection that, if any, is maintained on these cases, among
others.
CAPTURE FORMAT
Savings and loan cooperative societies will carry out the sending of information related
with the report C-0451 Disaggregated credits for consumption, housing and commercial, described
above, by using the following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
REPORT
SECTION CREDIT LOCATION
MUNICIPALITY
STATE
SECTION BORROWER IDENTIFIER
BORROWER IDENTIFIER ASSIGNED BY THE SOCIETY
LEGAL PERSONALITY
NAME, TRADE NAME OR CORPORATE NAME OF THE MEMBER OR SOCAP
BORROWER'S FIRST LAST NAME
BORROWER'S SECOND LAST NAME
BORROWER'S RFC
BORROWER'S CURP IF PHYSICAL PERSON
GENDER OF MEMBER OR CLIENT
SECTION CREDIT IDENTIFIER
CREDIT IDENTIFIER ASSIGNED BY THE SOCIETY
BRANCH OPERATING THE CREDIT
CLASSIFICATION OF CREDIT BY DESTINATION
CREDIT PRODUCT
CREDIT DISPOSAL DATE
CREDIT MATURITY DATE
PAYMENT MODALITY
ORIGINAL AMOUNT
CAPITAL PAYMENT FREQUENCY
INTEREST PAYMENT FREQUENCY
ORDINARY INTEREST RATE
DATE OF LAST CAPITAL PAYMENT
AMOUNT OF LAST CAPITAL PAYMENT
DATE OF LAST INTEREST PAYMENT
AMOUNT OF LAST INTEREST PAYMENT
DATE OF FIRST UNCOVERED AMORTIZATION
AMOUNT OF FORGIVENESS, SETTLEMENT, BONUS OR DISCOUNT
DATE OF FORGIVENESS, SETTLEMENT, BONUS OR DISCOUNT
DAYS OF DELINQUENCY (DELAY)
TYPE OF CREDIT
CREDIT ACCOUNTING SITUATION
CAPITAL
ORDINARY INTERESTS
PENALTY INTERESTS
ORDINARY INTERESTS EXPIRED OUTSIDE BALANCE
PENALTY INTERESTS OUTSIDE BALANCE
REFINANCED INTERESTS OR RECAPITALIZED INTERESTS
OUTSTANDING BALANCE OF THE CREDIT
RELATED BORROWER TYPE
PORTFOLIO TYPE FOR QUALIFICATION PURPOSES
DEBTOR QUALIFICATION
QUALIFICATION COVERED PART
QUALIFICATION EXPOSED PART
AMOUNT OF ESTIMATES COVERED PART
AMOUNT OF ESTIMATES EXPOSED PART
ADDITIONAL PREVENTIVE ESTIMATES OF INTERESTS
ACCRUED FROM EXPIRED PORTFOLIO
ADDITIONAL PREVENTIVE ESTIMATES FOR OPERATIONAL RISKS
(SIC)
ADDITIONAL PREVENTIVE ESTIMATES ORDERED BY THE CNBV
DATE OF CONSULTATION TO THE SIC
PREVENTION KEY
SECTION GUARANTEE IDENTIFICATION
LIQUID GUARANTEE
MORTGAGE GUARANTEE
Savings and loan cooperative societies will carry out the sending of information related
with the report I-0453 Disaggregated write-off credit portfolio, described above, by using
the following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
REPORT
SECTION BORROWER IDENTIFIER
BORROWER IDENTIFIER ASSIGNED BY THE SOCIETY
LEGAL PERSONALITY
NAME, TRADE NAME OR CORPORATE NAME OF THE MEMBER OR SOCAP
MEMBER'S FIRST LAST NAME
MEMBER'S SECOND LAST NAME
BORROWER'S RFC
BORROWER'S CURP IF PHYSICAL PERSON
GENDER OF MEMBER OR CLIENT
SECTION CREDIT IDENTIFIER
CREDIT IDENTIFIER ASSIGNED BY THE SOCIETY
BRANCH OPERATING THE CREDIT
CLASSIFICATION OF CREDIT BY DESTINATION
CREDIT PRODUCT
CREDIT DISPOSAL DATE
CREDIT MATURITY DATE
PAYMENT MODALITY
ORIGINAL AMOUNT
DATE OF LAST CAPITAL PAYMENT
AMOUNT OF LAST CAPITAL PAYMENT
DATE OF LAST INTEREST PAYMENT
AMOUNT OF LAST INTEREST PAYMENT
DATE OF FIRST UNCOVERED AMORTIZATION
DAYS OF DELINQUENCY (DELAY)
TYPE OF CREDIT
CAPITAL
ORDINARY INTERESTS
PENALTY INTERESTS
REFINANCED INTERESTS OR RECAPITALIZED INTERESTS
WRITE-OFF AMOUNT
AMOUNT OF FORGIVENESS, SETTLEMENT, BONUS OR DISCOUNT
DATE OF WRITE-OFF
RELATED BORROWER TYPE
TOTAL PREVENTIVE ESTIMATES
PREVENTION KEY
DATE OF CONSULTATION TO THE SIC
COLLECTION TYPE
SECTION GUARANTEE IDENTIFICATION
LIQUID GUARANTEE
MORTGAGE GUARANTEE
Savings and loan cooperative societies will report the information indicated in the present
form, adjusting to the characteristics and specifications for filling and sending
information, presented in the Interinstitutional Information Transfer System (SITI) or in the
in case made known by the National Banking and Securities Commission (CNBV).
SERIES R08 CAPTURE
This series is integrated by two (2) reports, whose frequency of preparation and presentation must be
quarterly for D-0841
Disaggregated member deposits and monthly for D-0842 Disaggregated
bank loans and from other organisms.
REPORTS
D-0841
Disaggregated member deposits
This report requests information regarding member deposits that have
registered by savings and loan cooperative societies.
D-0842
Disaggregated bank loans and from other organisms
This report requests information regarding bank loans and other
organisms that savings and loan cooperative societies have registered.
For filling out reports D-0841
Disaggregated member deposits and D-0842 Disaggregated
bank loans and from other organisms it is necessary to take into consideration the following aspects:
Balances at the end of the month, presented in this report, must coincide with the balances of the items and
corresponding concepts to report A-0111 Minimum catalog.
CAPTURE FORMAT
Savings and loan cooperative societies will carry out the sending of information related
with reports D-0841 Disaggregated member deposits described above, by using
the following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
REPORT
SECTION MEMBER IDENTIFIER
IDENTIFICATION NUMBER
MEMBER TYPE
NAME, TRADE NAME OR CORPORATE NAME
MEMBER'S PATERNAL LAST NAME
MEMBER'S MATERNAL LAST NAME
MEMBER'S RFC
MEMBER'S CURP IF PHYSICAL PERSON
GENDER
DATE OF BIRTH OR CONSTITUTION OF LEGAL ENTITY
POSTAL CODE OF ADDRESS
LOCALITY OF ADDRESS
STATE OF ADDRESS
COUNTRY OF ADDRESS
NUMBER OF ORDINARY CONTRIBUTION CERTIFICATES
AMOUNT OF ORDINARY CONTRIBUTION CERTIFICATE
NUMBER OF EXCESS OR VOLUNTARY CERTIFICATES
AMOUNT OF EXCESS OR VOLUNTARY CERTIFICATE
SECTION OPERATION DATA
CONTRACT NUMBER
ACCOUNT NUMBER
NAME OF BRANCH OPERATING THE DEPOSIT
CONTRACT DATE
PRODUCT TYPE
MODALITY TYPE
ANNUAL YIELD RATE
CURRENCY
TERM
MATURITY DATE
ACCOUNT BALANCE AT START OF PERIOD
DEPOSIT AMOUNT
WITHDRAWAL AMOUNT
INTERESTS ACCRUED NOT PAID IN THE PERIOD
ACCOUNT BALANCE AT END OF PERIOD
DATE OF LAST MOVEMENT
ACCOUNT OPENING TYPE
Savings and loan cooperative societies will carry out the sending of information related
with reports D-0842
Disaggregated bank loans and from other organisms described
above, by using the following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
REPORT
SECTION LENDER IDENTIFIER
IDENTIFICATION NUMBER
LENDER TYPE
LENDER KEY (CASFIM KEY)
SECTION OPERATION DATA
CONTRACT NUMBER
ACCOUNT NUMBER
CONTRACT DATE
MATURITY DATE
ANNUAL RATE
TERM
PERIODICITY OF AGREED PAYMENT PLAN
ORIGINAL AMOUNT RECEIVED
CREDIT TYPE
DESTINATION
GUARANTEE TYPE
AMOUNT OR VALUE OF GUARANTEE
DATE OF NEXT IMMEDIATE PAYMENT
AMOUNT OF NEXT IMMEDIATE PAYMENT
SHORT OR LONG TERM CLASSIFICATION
OUTSTANDING BALANCE OF LOAN
Savings and loan cooperative societies will report the information indicated in the present
series, adjusting to the characteristics and specifications for filling and sending information,
presented in the Interinstitutional Information Transfer System (SITI) or in the case made
known by the National Banking and Securities Commission (CNBV).
SERIES R17 APPOINTMENTS AND PERSONNEL TERMINATION
This series is integrated by one (1) report, whose frequency of preparation and presentation must be within
15 business days following the appointment, resignation, removal or dismissal of
Board Members, Members of the Supervisory Board, Credit Committee, Audit Committee, Director or General Manager
as the case may be.
REPORT
A-1713
Appointments and personnel termination
Its objective is to collect information regarding appointment, resignation, removal
or dismissal of Board Members, Members of the Supervisory Board, Credit Committee,
Audit Committee, Director or General Manager, as the case may be, where it is manifested
expressly that they meet the requirements established in the constitutive bases
of savings and loan cooperative societies.
CAPTURE FORMAT
Savings and loan cooperative societies will carry out the sending of information related
with report A-1713 Appointments and personnel termination described above, by using the
following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
DATE
ENTITY KEY
REPORT
SECTION MANAGEMENT INFORMATION
MOVEMENT TYPE
OFFICIAL NAME
OFFICIAL'S RFC
OFFICIAL'S CURP
OFFICIAL'S TITLE OR PROFESSION
OFFICIAL'S STREET ADDRESS
OFFICIAL'S HOUSE NUMBER EXT.
OFFICIAL'S HOUSE NUMBER INT.
COLONY
OFFICIAL'S POSTAL CODE
OFFICIAL'S LOCALITY
OFFICIAL'S STATE
OFFICIAL'S COUNTRY
OFFICIAL'S PHONE
MOVEMENT DATE
START OR CONCLUSION DATE OF MANAGEMENT
ORGAN TO WHICH IT BELONGS
POSITION WITHIN THE SOCIETY, COUNCIL OR COMMITTEE
PERMANENT OR SUBSTITUTE
COMPLIANCE MANIFESTATION
Savings and loan cooperative societies will report the information indicated in the present
series, adjusting to the characteristics and specifications for filling and sending information
presented in the Interinstitutional Information Transfer System (SITI) or in the case made
known by the National Banking and Securities Commission (CNBV).
SERIES R20 INDICATORS
This series is integrated by one (1) report, whose frequency of preparation and presentation must be monthly.
REPORT
A-2011
Disaggregated liquidity coefficient
This report collects information regarding the balance of short-term liquid liabilities and assets
and requests the end-of-month balance of the different concepts of
liquidity of the savings and loan cooperative society.
CAPTURE FORMAT
Savings and loan cooperative societies will carry out the sending of information related
with report A-2011 Disaggregated liquidity coefficient, described above, by using
the following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
REPORT
SECTION LIQUIDITY COEFFICIENT VARIABLES
LIQUIDITY COEFFICIENT CONCEPT
BALANCE AT CLOSE OF MONTH
Savings and loan cooperative societies will report the information indicated in the present
series, adjusting to the characteristics and specifications for filling and sending information
presented in the Interinstitutional Information Transfer System (SITI) or in the case made
known by the National Banking and Securities Commission (CNBV).
Savings and Loan Cooperative Societies
Series R20 Indicators
Report A-2011 Disaggregated liquidity coefficient
Includes figures in national currency and UDIS valued in pesos
Figures in pesos
Concept
Data
Liquidity coefficient ( B / A ) 1 /
Concept
Balance at close of
month
A.
Total short-term liabilities (1 + 2 + 3)
Short-term deposits:
Immediately payable.
Time deposits (less than or equal to 30 days).
Bank loans and from other organisms:
Short-term (less than or equal to 30 days).
Other liabilities:
Short-term (less than or equal to 30 days).
B.
Total short-term liquid assets (4 + 5 + 6)
Availability.
Investments in securities with maturity less than or equal to 30 days 2 /
Securities for trading.
Securities available for sale.
Securities held to maturity.
Repo debtors with maturity less than or equal to 30 days.
Savings and Loan Cooperative Societies
Notes:
1 / The liquidity coefficient must be presented without the "%" sign, to 4 decimals and on a base of 100. For example: 20% would be 20.0000
2 / Governmental, banking and investment company securities in debt instruments in national currency.
SERIES R21 CAPITALIZATION
This series is integrated by one (1) report, whose frequency of preparation and presentation must be monthly.
REPORT
A-2112
Disaggregated capital requirements by risk
This report requests the calculation of capital requirements by risk, the
net capital and capitalization indicators of savings and loan cooperative societies.
CAPTURE FORMAT
Savings and loan cooperative societies will carry out the sending of information related
with report A-2112 Disaggregated capital requirements by risk, described above,
by using the following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
REPORT
SECTION REQUIREMENT VARIABLES
CAPITALIZATION CATEGORY
CONCEPT KEY
DATA
Savings and loan cooperative societies will report the information indicated in the present
series, adjusting to the characteristics and specifications for filling and sending information,
presented in the Interinstitutional Information Transfer System (SITI) or in the case made
known by the National Banking and Securities Commission (CNBV).
Savings and Loan Cooperative Societies
Series R21 Capitalization
Report A-2112 Disaggregated capital requirements by risk
Includes figures in national currency and UDIS valued in pesos
Figures in pesos
Concept
Data
CAPITALIZATION LEVEL = NET CAPITAL / TOTAL CAPITAL REQUIREMENT BY RISKS 1 /
Concept
Balance at close of
month
TOTAL CAPITAL REQUIREMENT BY RISKS (I + II + III)
I. Capital requirement for market risk (according to asset amount)
I.I Capital requirement for market risk for societies with total assets greater than 10 ' 000,000 of
UDIS and equal to or less than 50 ' 000,000 of UDIS
Requirement of 1% on A
A) = Sum of assets subject to market risk (1 - 2 + 3 + 4)
-
Total portfolio (active + expired)
-
Preventive estimates for credit risks ² /
-
Investments in securities
-
Repo debtors
I.II Capital requirement for market risk for societies with assets greater than 50 ' 000,000 of UDIS
Requirement of 30% on B
B) = Capital requirement for credit risk
II. Capital requirement for credit risk (according to asset amount)
II.I Capital requirement for credit risk for societies with assets equal to or less than 10 ' 000,000 of
UDIS
Requirement of 8% on (A - B - C)
Result of (A - B - C)
A) Total portfolio (active + expired)
B) Preventive estimates for credit risks ² /
C) Money deposits constituted by the borrower themselves in the society that meet the
conditions to be considered a guarantee
II.II Capital requirement for credit risk for societies with assets greater than 10 ' 000,000 of UDIS
Requirement of 8% on risk-weighted assets (1 + 2 + 3)
Risk-weighted assets (1+2+3)
- Risk weighting of Group 1 assets (0%)
Group 1 (A + B + C + D + E)
A) Cash
B) Securities issued or guaranteed by the Federal Government
C) Credits with express guarantee of the Federal Government itself
D) Contingent operations carried out with the persons indicated in this group
E) Other operations where the counterparty of the Societies is any of the persons
mentioned in this group
- Risk weighting of Group 2 assets (20%)
Group 2 (A + B + C + D + E)
A) Deposits, securities and credits owed by or guaranteed or guaranteed by institutions of
credit
B) Credits and securities owed by or guaranteed or guaranteed by public trusts
constituted by the Federal Government for economic promotion
C) Securities and credits owed by decentralized organisms of the Federal Government
D) Other operations where the counterparty of the Societies is any of the persons
mentioned in this group
E) Portion guaranteed by any Public Promotion Entity of loans for the
acquisition or construction of personal housing
3 Risk weighting of Group 3 assets (100%)
Group 3 (A + B - C)
A) Credits, securities and other assets that generate credit risk, not included in the
previous items
B) Portion not guaranteed by any Public Promotion Entity of loans for the
acquisition or construction of personal housing
C) Money deposits constituted by the borrower themselves in the Society that meet
the conditions to be considered a guarantee
III. Additional capitalization requirements required by the CNBV
(Articles 29, 55, 95 and 140 of the
dispositions to which the Law for regulating the activities of savings and loan cooperative societies refers)
NET CAPITAL (1 - 2 - 3 - 4 - 5 - 6 - 7 - 8)
-
Equity capital
-
Items that are accounted for in the society's assets as intangibles or that, in their case, imply
the deferral of expenses or costs in the society's capital
- Liquidity loans granted to other societies based on what is established in Article 19,
fraction I, subsection h) of the Law for regulating the activities of savings and loan cooperative societies
- Investments in real estate and other assets, net of their corresponding depreciations, that
correspond to the activities referred to in Article 27 of the Law for regulating the activities of the
savings and loan cooperative societies
- Credits that are granted and other operations that are carried out in contravention of the
applicable provisions
- Excess or voluntary certificates subscribed in accordance with what is provided by Article 51 of the
general law of cooperative societies, which do not meet according to the case, with the characteristics
indicated in fractions I to V of Articles 27, 53, 93 and 138 of the dispositions to which the
Law for regulating the activities of savings and loan cooperative societies refers
- Investments in any debt instrument whose payment by the issuer or debtor, as the case may be,
is planned to be made, having agreed so between the parties, after covering other
liabilities, that is, subordinated titles
- Financing and any type of contribution on an onerous basis, including their accessories, whose
resources, directly or indirectly, are destined for the acquisition of social shares or titles representing
the capital of the society itself that provides the resources
Savings and Loan Cooperative Societies
1 / The indicator must be presented without the % sign, with 4 decimals and on a base of 100.
² / Unlike others, in this report it is requested that the Preventive estimate for credit risks be presented with a positive sign.
For purposes of determining the required net capital with respect to the assets mentioned in the rows considered in the present
report, the following shall apply:
a) Regarding the credit portfolio, it will count net of the corresponding estimates.
b) Regarding securities and other assets, they will count net of respective estimates, depreciations and write-offs.
SERIES R24 OPERATIONAL INFORMATION
This series is integrated by four (4) reports, whose frequency of preparation and presentation must be
quarterly.
REPORTS
B-2422
Operational variables information
This report aims to collect information regarding the number of branches,
number of ATMs, members or clients, and remittances.
D-2441
General information on the use of financial services
This report aims to collect information regarding the channels or means by which users of the financial services of the savings and loan cooperative society carry out transactions on their accounts, reporting the amounts, clients, and number of operations carried out in the period to be reported. It is important to mention that only those operations originated by members or clients shall be reported.
D-2442
Information on the frequency of use of financial services
This report aims to collect information regarding the channels or means by which users of the financial services of savings and loan cooperative societies carry out their transactions. Unlike report D-2441 General information on the use of financial services, here the frequency at which users carry out withdrawal or deposit operations of financial resources is added.
It is important to mention that only those operations originated by members or clients shall be reported.
D-2443
Information on the location of financial service transaction points
This report aims to collect information on the geographic location of branches, modules, ATMs, point-of-sale terminals, and commission agents through which users of financial services carry out transactions.
The key of the transaction point must be specified, as it is registered in the catalogs of the savings and loan cooperative society, the name by which the branch or establishment where the transaction point is located is known, the street, the exterior and interior number of the address of the branch or establishment, neighborhood, postal code, locality, municipality, and state in which the branch or establishment is located. The status will specify whether it corresponds to a branch or transaction point that is being registered, deregistered, maintained in operation without changes, or maintained in operation with a change of address.
CAPTURE FORMAT
Savings and loan cooperative societies will carry out the sending of information related to report B-2422 Information on operational variables described above, by using the following capture format:
REQUESTED INFORMATION
REPORT IDENTIFIER SECTION
PERIOD
ENTITY KEY
REPORT
GEOGRAPHIC LOCATION SECTION
MUNICIPALITY
STATE
TYPE OF DATA TO REPORT SECTION
TYPE OF OPERATIONAL INFORMATION
DATA
Savings and loan cooperative societies will carry out the sending of information related to report D-2441 General information on the use of financial services described above, by using the following capture format:
REQUESTED INFORMATION
REPORT IDENTIFIER SECTION
PERIOD
ENTITY KEY
REPORT
TYPE OF OPERATIONAL INFORMATION SECTION
TRANSACTIONAL ACCOUNT TYPE
TRANSACTION CHANNEL
TYPE OF OPERATION CARRIED OUT BY MEMBER OR CLIENT
CAPTURE PRODUCT TRACKING SECTION
AMOUNT OF OPERATIONS
NUMBER OF OPERATIONS
NUMBER OF MEMBERS OR CLIENTS
Savings and loan cooperative societies will carry out the sending of information related to report D-2442 Information on the frequency of use of financial services described above, by using the following capture format:
REQUESTED INFORMATION
REPORT IDENTIFIER SECTION
PERIOD
ENTITY KEY
REPORT
TYPE OF OPERATIONAL INFORMATION SECTION
TRANSACTIONAL ACCOUNT TYPE
TRANSACTION CHANNEL
TYPE OF OPERATION CARRIED OUT BY MEMBER OR CLIENT
CAPTURE PRODUCT TRACKING SECTION
FREQUENCY WITH WHICH OPERATIONS ARE CARRIED OUT
NUMBER OF ACCOUNTS
Savings and loan cooperative societies will carry out the sending of information related to report D-2443 Information on the location of financial service transaction points described above, by using the following capture format:
REQUESTED INFORMATION
REPORT IDENTIFIER SECTION
PERIOD
ENTITY KEY
REPORT
TYPE OF OPERATIONAL INFORMATION SECTION
TRANSACTION POINT KEY
TRANSACTION POINT NAME
TRANSACTION POINT TYPE KEY
SITUATION KEY
SITUATION DATE
STREET
EXTERIOR NUMBER
INTERIOR NUMBER
NEIGHBORHOOD
LOCALITY
MUNICIPALITY
STATE
POSTAL CODE
LATITUDE (Expressed in UTM)
LONGITUDE (Expressed in UTM)
Savings and loan cooperative societies will report the information indicated in this series, adhering to the characteristics and specifications for filling out and sending information presented in the Interinstitutional Information Transfer System (SITI) or as announced by the National Banking and Securities Commission (CNBV).
SERIES R26 INFORMATION BY COMMISSION AGENTS
This series is composed of four (4) reports, whose frequency of preparation and presentation must be monthly.
REPORTS
A-2610
Registrations and deregistrations of commission agent administrators
This report requests information regarding the registration and/or deregistration movements of commission agent administrators.
A-2611
Disaggregated data on registrations and deregistrations of commission agents
This report requests information regarding the registration and/or deregistration movements of commission agents whose object is the collection of resources from the public and other financial operations outside the offices of the savings and loan cooperative society. Likewise, operations that the commission agent or currency correspondent has with the savings and loan cooperative society are registered.
B-2612
Disaggregated data on registrations and deregistrations of commission agent modules or establishments
This report requests information regarding the modules or establishments of service providers or commission agents that are enabled to represent the savings and loan cooperative society with its members and with the general public, reporting to the CNBV the registration and/or deregistration movements of said modules or establishments.
C-2613
Disaggregated data on the tracking of commission agent operations
This report presents information regarding the operations (both in amount and number) of each module or establishment carried out by the commission agent during the period being reported; classifying said operations by the type of service provided and by the payment medium used.
CAPTURE FORMAT
Savings and loan cooperative societies will carry out the sending of information related to report A-2610 Registrations and deregistrations of commission agent administrators, described above, by using the following capture format:
REQUESTED INFORMATION
REPORT IDENTIFIER SECTION
PERIOD
ENTITY KEY
REPORT
SEQUENCE NUMBER
ADMINISTRATOR IDENTIFICATION SECTION
TYPE OF MOVEMENT
ADMINISTRATOR IDENTIFIER
ADMINISTRATOR NAME
ADMINISTRATOR RFC
ADMINISTRATOR LEGAL PERSONALITY
ADMINISTRATOR DEREGISTRATION SECTION
ADMINISTRATOR DEREGISTRATION CAUSE
Savings and loan cooperative societies will carry out the sending of information related to report A-2611 Disaggregated data on registrations and deregistrations of commission agents, described above, by using the following capture format:
REQUESTED INFORMATION
REPORT IDENTIFIER SECTION
PERIOD
ENTITY KEY
REPORT
SEQUENCE NUMBER
ADMINISTRATOR IDENTIFIER SECTION
OPERATIONS WITH ADMINISTRATORS
ADMINISTRATOR IDENTIFIER
ADMINISTRATOR RFC
COMMISSION AGENT IDENTIFICATION SECTION
TYPE OF MOVEMENT
COMMISSION AGENT IDENTIFIER
COMMISSION AGENT NAME
COMMISSION AGENT RFC
COMMISSION AGENT LEGAL PERSONALITY
COMMISSION AGENT ACTIVITY
OPERATIONS SECTION
OPERATIONS CONTRACTED BY THE COMMISSION AGENT
COMMISSION AGENT DEREGISTRATION SECTION
COMMISSION AGENT DEREGISTRATION CAUSE
Savings and loan cooperative societies will carry out the sending of information related to report B-2612 Disaggregated data on registrations and deregistrations of commission agent modules or establishments, described above, by using the following capture format:
REQUESTED INFORMATION
REPORT IDENTIFIER SECTION
PERIOD
ENTITY KEY
REPORT
SEQUENCE NUMBER
COMMISSION AGENT IDENTIFIER SECTION
COMMISSION AGENT IDENTIFIER
COMMISSION AGENT RFC
MODULE OR ESTABLISHMENT IDENTIFIER SECTION
TYPE OF MOVEMENT
MODULE OR ESTABLISHMENT KEY
MODULE OR ESTABLISHMENT LOCALITY
MODULE DEREGISTRATION SECTION
MODULE OR ESTABLISHMENT DEREGISTRATION CAUSE
GEOGRAPHIC LOCATION OF THE MODULE
MODULE MUNICIPALITY KEY
MODULE STATE KEY
Savings and loan cooperative societies will carry out the sending of information related to report C-2613 Disaggregated data on the tracking of commission agent operations described above, by using the following capture format:
REQUESTED INFORMATION
REPORT IDENTIFIER SECTION
PERIOD
ENTITY KEY
REPORT
INSTITUTION DATA SECTION
AVERAGE MONTHLY COLLECTION
SEQUENCE NUMBER
ADMINISTRATOR IDENTIFIER SECTION
ADMINISTRATOR IDENTIFIER
COMMISSION AGENT IDENTIFIER SECTION
COMMISSION AGENT IDENTIFIER
MODULE OR ESTABLISHMENT IDENTIFIER SECTION
MODULE OR ESTABLISHMENT KEY
MODULE OR ESTABLISHMENT LOCALITY
CLASSIFIERS SECTION OF THE GROUPING
TYPE OF OPERATION CARRIED OUT
PAYMENT MEDIUM USED
MOVEMENTS AND OPERATIONS SECTION
AMOUNT OF OPERATIONS CARRIED OUT
NUMBER OF OPERATIONS CARRIED OUT
NUMBER OF CLIENTS WHO CARRIED OUT OPERATIONS
Savings and loan cooperative societies will report the information indicated in this series, adhering to the characteristics and specifications for filling out and sending information presented in the Interinstitutional Information Transfer System (SITI) or as announced by the National Banking and Securities Commission (CNBV).
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INQUIRY
BY DATE
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Tu
We
Th
Fr
Sa
INDICATORS
Exchange Rate and Rates as of 01/09/2026
DOLLAR
17.0147 UDIS
8.811040 TIIE 28 DAYS
6.7659% TIIE 91 DAYS
6.8033% TIIE 182 DAYS
6.8577% TIIE OF FUNDING
6.51%
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