Regulatory Alerts2015-12-31 | DOF 5422010Added · Updated
Resolution modifying the General Provisions applicable to securities broker-dealers
The National Banking and Securities Commission amends Articles 159, 161, 201, 202, 204, 215, and 216, and replaces Annexes 9 and 10 of the General Provisions applicable to securities broker-dealers. The amendments establish a 2% credit risk weight for derivatives settled in authorized clearing houses, introduce new reporting requirements for employee benefits under NIF D-3, and adjust the submission deadlines for supervisory capital scenarios and related reports. These changes enter into force the day after publication, with the new reporting formats becoming mandatory in February 2016.
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DOF: 31/12/2015
RESOLUTION that modifies the General Provisions applicable to securities broker-dealers
At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.
The National Banking and Securities Commission, with the agreement of its Board of Directors, based on the provisions of articles 173, 173 Bis, and 350, third paragraph of the Securities Market Law, as well as 4, fractions V, XXXVI, and XXXVIII, 16, fraction I, and 19 of the Law of the National Banking and Securities Commission, and
CONSIDERING
That it is necessary to establish the capital requirements that securities broker-dealers must meet regarding counterparty risks in operations they carry out with financial derivative instruments, in order for their net capital to adequately reflect the risks to which they are exposed, and to contribute to their financial stability and solvency;
That on the other hand, the Mexican Council of Financial Reporting Standards, A.C., issued the new Financial Reporting Standard D-3 "Employee Benefits" (NIF D-3), which will enter into force as of January 1, 2016, and will be mandatory for securities broker-dealers;
That NIF D-3 aims for securities broker-dealers to recognize within their accounting records, among other things, the labor benefits that they have in charge regarding their workers, in order to properly provision these liabilities;
That as a result of the above, it is necessary to make adjustments to the reporting formats that such securities broker-dealers 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, and
That in another order of ideas, it is considered convenient to make adjustments in the delivery date of the supervisory scenarios that securities broker-dealers must consider to carry out the evaluation of capital sufficiency, as well as the deadline for the presentation of the report containing the results of said evaluation by such financial entities, has resolved to issue the following:
RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO
SECURITIES BROKER-DEALERS
SOLE.- Articles 159, fraction I; 201, 202, fractions I and II; 204, first and fourth paragraphs; 215 and 216, first paragraph; are REFORMED; Article 161 is ADDED with paragraphs fifth to ninth; and Annexes 9 and 10 of the "General Provisions applicable to securities broker-dealers", published in the Official Gazette of the Federation on September 6, 2004, modified through Resolutions published in the said Official Gazette on March 9, 2015, March 29, June 26, December 6 and 22, 2006, January 17, 2007, August 11, September 19, and October 23, 2008, April 30, and December 30, 2009, February 4, July 29, and November 26, 2010, August 23, 2011, February 16, March 23, and December 17, 2012, January 31, July 2 and 11, 2013, January 30, June 5 and 30, December 19, 2014, January 6, 8, and 9, March 13, and September 18, 2015, are SUBSTITUTED, to read as follows:
TITLES FIRST to SEVENTH
...
Annexes A to D
...
Annexes 1 to 8
...
Annex 9
Regulatory reports.
Annex 10
Designation of responsible persons for the sending of information.
Annexes 11 to 17
...
" Article 159.-
...
I.
Group RC-1: Cash; deposits and securities in charge of the Bank of Mexico; securities issued or guaranteed by the Federal Government; securities, titles, and documents, issued or guaranteed by the Institute for the Protection of Bank Savings; securities in charge of or guaranteed or guaranteed by central banks or governments of countries whose titles in the market are classified with a high degree of investment by any rating agency of recognized international prestige; cash sale and purchase of currencies and titles, repo operations, money flow exchange operations (swap), forward contracts, securities lending, options, structured operations, packages of financial derivative instruments, and contingent operations, carried out with the persons indicated in this group, as well as the other authorized operations that assimilate to this group. Likewise, operations with financial derivative instruments that are settled in clearing houses that are authorized by the Ministry or, in the case of clearing houses established abroad, that are recognized by the Bank of Mexico or that are established in countries whose financial authorities are designated members to form the council of the International Organization of Securities Commissions and over which said public authorities publicly recognize that they apply supervision that is consistent with the Principles for Financial Market Infrastructures published jointly by the referred Organization and by the Committee on Payment and Settlement Systems of the Bank for International Settlements, will be considered within the present group.
II and III.
...
"
" Article 161 .- ...
...
...
...
Without prejudice to what is stated in the previous table for group RC-1, operations with financial derivative instruments that are settled in the clearing houses mentioned in fraction I of article 159 of these provisions will have a credit risk weight of 2%. In any case, the credit risk conversion value will be calculated in accordance with the provisions of article 160 of these provisions.
Operations that are settled in clearing houses that do not comply with the above paragraph will form part of the operations considered in fraction II of article 159 of these provisions, if they are constituted in Mexico, or in accordance with fraction III of article 159 for entities from abroad.
When securities broker-dealers carry out operations with financial derivative instruments that are settled in the clearing houses referred to in fraction I of article 159 of these provisions, on behalf of third parties and are obligated to indemnify the client for losses resulting from the default of the clearing house, they will also have a credit risk weight of 2%.
Mexican financial authorities, considering regulatory equivalence with clearing houses authorized by them, may exclude from the treatment stated in the fifth paragraph of this article the clearing houses that belong to countries that are designated members by the council of the International Organization of Securities Commissions. In this case, securities broker-dealers will have a period of up to three months to comply with what is provided in the sixth paragraph of this article, after the date on which said clearing house was excluded from the treatment.
When securities broker-dealers cannot directly carry out operations on their own account before a clearing house and, through a clearing member, act as a client before the clearing house, these operations will have a weight of 4% if the securities broker-dealer is not protected against the default of the clearing member, provided that said clearing house has mechanisms for segregation of operations and guarantees, as well as the possibility that the clearing member transfers these operations in the event of default. For those operations in which, in addition to having the mentioned segregation and transfer mechanisms, the securities broker-dealer is protected against the default of the clearing member, these operations will have a credit risk weight of 2%. Operations that do not fall under either of the two previous cases will form part of the operations considered in fraction II of article 159 of these provisions when they are constituted in Mexico, or in accordance with fraction III of article 159 of these provisions for entities from abroad. "
" Article 201.- Securities broker-dealers must provide the Commission, with the periodicity established in the following articles, the financial information attached to these provisions as Annex 9, which is identified with the series and types of reports listed below:
Series R01
Minimum Catalog
A-0111
Minimum Catalog
Series R05
Accounts receivable
A-0511
Accounts receivable
B-0521
Disaggregated accounts receivable
Series R07
Deferred taxes
A-0711
Deferred taxes
Series R10
Reclassifications
A-1011
Reclassifications in the balance sheet
A-1012
Reclassifications in the income statement
Series R12
Consolidation
A-1219
Consolidation of the balance sheet of the securities broker-dealer with its subsidiaries
A-1220
Consolidation of the income statement of the securities broker-dealer with its subsidiaries
Series R13
Financial statements
A-1311
Statement of changes in the equity capital of the securities broker-dealer
A-1316
Cash flow statement of the securities broker-dealer
B-1321
Balance sheet of the securities broker-dealer
B-1322
Income statement of the securities broker-dealer
Series R14
Statistical information
A-1413
Number of accounts
A-1414
Number of employees
Series R18
Accounts payable
A-1811
Other accounts payable
B-1821
Disaggregated of various creditors and other accounts payable
Securities broker-dealers will require prior authorization from the Commission for the opening of new concepts and/or levels that are not contemplated in the corresponding series, exclusively for the sending of information of the new operations that are authorized to them for this purpose by the Ministry, in terms of the relevant legislation. Likewise, in case that due to changes in applicable regulations, it is necessary to establish concepts and/or additional levels to those provided in these provisions, the Commission will make known to the securities broker-dealers the opening of the respective new concepts and/or levels.
In the two cases provided for in the previous paragraph, the Commission through the Interinstitutional Information Transfer System (SITI), will notify the securities broker-dealers of the registration and sending mechanism of the corresponding information.
Article 202.-
...
I.
Monthly:
The information related to series R01, R05, R10, R13, exclusively with respect to reports B-1321 and B-1322, R14, and R18, within twenty calendar days following the date of their month-end closing.
Reports B-1321 and B-1322 of series R13 must be sent duly signed by the executives and persons referred to in article 179, to the Commission within the month immediately following. The foregoing, without prejudice to the obligation that securities broker-dealers have to send said reports in accordance with what is stated in article 204 below.
II.
Quarterly:
The information related to series R07, R12, and that corresponding to series R13, exclusively with respect to reports A-1311 and A-1316, must be provided within twenty calendar days following the date. "
" Article 204.- Securities broker-dealers, unless expressly provided otherwise, must send to the Commission the information mentioned in this title, through electronic transmission, using the Interinstitutional Information Transfer System (SITI). In case there is no information for any report, securities broker-dealers must send it empty.
...
...
Securities broker-dealers will notify by electronic send to the address cesiti@cnbv.gob.mx, the name of the person responsible for providing the information, and in case, the information related to the responsible person for report or reports, referred to in this title, in the form as a model attached in Annex 10. The said designation must fall on executives who are within the two lower hierarchies to the general director of the securities broker-dealer, who have in charge the responsibility of the management of the information. Likewise, they may designate as responsible more than one person, depending on the type of information in question.
...
"
" Article 215.- The Commission will make known to securities broker-dealers the supervisory scenarios that they must consider to carry out the evaluation of capital sufficiency under supervisory scenarios, as well as the terms in which they must present the report referred to in article 216 below. The foregoing will be made known to them by official letter, no later than the last day of March of each year, which additionally will include a form specifying the information that securities broker-dealers must contain as part of the evaluation of capital sufficiency under supervisory scenarios, in accordance with the provisions of the cited article 216.
Article 216.- Securities broker-dealers must present to the Commission no later than during the months of June and July of each year, as specified in the corresponding request, a report containing the results of the evaluation referred to in article 215 of these provisions, which must contain at least the following:
I. to III. ....
...
"
TRANSITIONAL
FIRST.- This Resolution will enter into force the day following its publication in the Official Gazette of the Federation, except for what is provided in the following Transitional Article.
SECOND.- The modifications to the regulatory reports of series R01, R10, R12, and R13, contained in Annex 9 that is substituted, will enter into force on January 1, 2016, so 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 9
Regulatory Reports of Securities Broker-Dealers
Index
Periodicity
Series R01 Minimum Catalog
A-0111
Minimum Catalog
Monthly
Series R05 Accounts receivable
A-0511
Accounts receivable
Monthly
B-0521
Disaggregated accounts receivable
Monthly
Series R07 Deferred taxes
A-0711
Deferred taxes
Quarterly
Series R10 Reclassifications
A-1011
Reclassifications in the balance sheet
Monthly
A-1012
Reclassifications in the income statement
Monthly
Series R12 Consolidation
A-1219
Consolidation of the balance sheet of the securities broker-dealer with its
subsidiaries
Quarterly
A-1220
Consolidation of the income statement of the securities broker-dealer with its
Subsidiaries
Quarterly
Series R13 Financial statements
A-1311
Statement of changes in the equity capital of the securities broker-dealer
Quarterly
A-1316
Cash flow statement of the securities broker-dealer
Quarterly
B-1321
Balance sheet of the securities broker-dealer
Monthly
B-1322
Income statement of the securities broker-dealer
Monthly
Series R14 Qualitative information
A-1413
Number of accounts
Monthly
A-1414
Number of employees
Monthly
Series R18 Accounts Payable
A-1811
Other accounts payable
Monthly
B-1821
Disaggregated of various creditors and other accounts payable
Monthly
SERIES R01 MINIMUM CATALOG
This series is integrated by one (1) report, whose frequency of preparation and presentation must be monthly.
REPORT
A-0111
Minimum Catalog
In this report, the balances at the end of the period of all concepts that
form part of the balance sheet and the income statement of the Securities Broker-Dealer are requested.
The
report is requested in two subtotals:
·
National currency, VSM, and UDIS valued in pesos.
·
Foreign currency valued in pesos.
For the filling of the regulatory report of Minimum Catalog, it is necessary to take into consideration the
following aspects:
In the report, the balances at the end of the period of the accounting concepts of the Securities
Broker-Dealer without consolidation must be presented.
The balances of all concepts presented in the Minimum Catalog must coincide with the
provided in the rest of the regulatory reports, that is, for the case of the balances or amounts of the concepts of the Minimum Catalog denominated in national currency, they must coincide with the sum of the balances
of the concepts provided in the regulatory reports in national currency; while the balances or amounts of the concepts of the Minimum Catalog denominated in foreign currency valued in pesos,
must coincide with the sum of the balances of the concepts provided under the same
currency (foreign currency valued in pesos).
CAPTURE FORMAT
Securities Broker-Dealers will carry out the sending of the information related to report A-0111 described
above, through the use of the following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
SECTION FINANCIAL INFORMATION
CONCEPT
REPORT
CURRENCY
DATA
Securities Broker-Dealers will report the information indicated in this series adjusting to the
characteristics and specifications for filling and sending information presented in the
Interinstitutional Information Transfer System (SITI) or in the one that in case is made known by the
National Banking and Securities Commission (CNBV).
Securities Broker-Dealers
Series R01 Minimum Catalog
Report A-0111 Minimum Catalog
Includes figures in national currency, foreign currency, and UDIS valued in pesos
Figures in pesos
Concept
National currency and
UDIS valued
Foreign currency
valued
OFF-BALANCE SHEET
CLIENTS CURRENT ACCOUNTS
CLIENTS BANKS
NATIONAL CURRENCY
FOREIGN CURRENCY
CASH IN GUARANTEE FOR LOAN OF SECURITIES
DIVIDENDS COLLECTED FROM CLIENTS
INTERESTS COLLECTED FROM CLIENTS
SETTLEMENT OF CLIENT OPERATIONS
FOR SALE OF SECURITIES
FOR ARBITRAGE
FOR FUTURE OPERATIONS
FOR TRUSTS
S.D. INDEVAL
PREMIUMS COLLECTED FROM CLIENTS
SETTLEMENTS WITH CLIENTS CURRENCIES
MARGIN ACCOUNTS
CREDIT LINES GRANTED TO CLIENTS FOR GUARANTEE FOR
LOAN OF SECURITIES
CREDIT LINES GRANTED TO CLIENTS FOR GUARANTEE FOR
FUTURE OPERATIONS
CREDIT LINES GRANTED TO CLIENTS FOR GUARANTEE FOR
OPTIONS
OTHER CURRENT ACCOUNTS
CLIENT INVESTMENTS DEPOSITED IN BANKS
CUSTODY OPERATIONS
CLIENT SECURITIES RECEIVED IN CUSTODY
GOVERNMENTAL DEBT
BANKING DEBT
OTHER DEBT TITLES
EQUITY INSTRUMENTS
Commercial, industrial, and service equity instruments
Equity instruments of investment companies
COUPONS
GOLD AND SILVER INVENTORY
SECURITIES IN TRUST
CLIENT SECURITIES ABROAD
ADMINISTRATION OPERATIONS
REPO OPERATIONS FOR CLIENT ACCOUNT
DEBTORS FOR REPO FOR CLIENT ACCOUNT
CREDITORS FOR REPO FOR CLIENT ACCOUNT
SECURITIES LENDING OPERATIONS FOR CLIENT ACCOUNT
SECURITIES OBJECT OF THE OPERATION DELIVERED
Governmental debt
Banking debt
Other debt titles
Equity instruments
SECURITIES OBJECT OF THE OPERATION RECEIVED
Governmental debt
Banking debt
Other debt titles
Equity instruments
COLLATERALS RECEIVED AS GUARANTEE FOR CLIENT ACCOUNT
IN REPOS
Governmental debt
Banking debt
Other debt titles
IN SECURITIES LENDING
Cash
Governmental debt
Banking debt
Other debt titles
Equity instruments
Letters of credit
IN DERIVATIVES
Governmental debt
Banking debt
Other debt titles
Equity instruments
Others
OTHER COLLATERALS RECEIVED AS GUARANTEE FOR OTHER
OPERATIONS FOR CLIENT ACCOUNT
COLLATERALS DELIVERED AS GUARANTEE FOR CLIENT ACCOUNT
IN REPOS
Governmental debt
Banking debt
Other debt titles
IN SECURITIES LENDING
Cash
Governmental debt
Banking debt
Other debt titles
Equity instruments
Letters of credit
IN DERIVATIVES
Governmental debt
Banking debt
Other debt titles
Equity instruments
Others
OTHER COLLATERALS DELIVERED AS GUARANTEE FOR OTHER
OPERATIONS FOR CLIENT ACCOUNT
DERIVATIVES PURCHASE OPERATIONS
OF CLIENT FUTURES AND FORWARD CONTRACTS (NOMINAL
AMOUNT)
Futures
Forward contracts
OF OPTIONS
OF SWAPS
OF PACKAGES OF CLIENT DERIVATIVE INSTRUMENTS
DERIVATIVES SALE OPERATIONS
OF CLIENT FUTURES AND FORWARD CONTRACTS (NOMINAL
AMOUNT)
Futures
Forward contracts
OF OPTIONS
OF SWAPS
OF PACKAGES OF CLIENT DERIVATIVE INSTRUMENTS
MANAGED TRUSTS
OPERATIONS FOR OWN ACCOUNT
CONTINGENT ASSETS AND LIABILITIES
COLLATERALS RECEIVED BY THE ENTITY
CASH MANAGED IN TRUST
GOVERNMENTAL DEBT
BANKING DEBT
OTHER DEBT TITLES
EQUITY INSTRUMENTS
OTHERS
COLLATERALS RECEIVED AND SOLD OR DELIVERED AS GUARANTEE
BY THE ENTITY
GOVERNMENTAL DEBT
BANKING DEBT
OTHER DEBT TITLES
EQUITY INSTRUMENTS
OTHERS
OTHER REGISTRATION ACCOUNTS
ASSET
LIQUIDITIES
CASH
BANKS
DEPOSITS IN FINANCIAL ENTITIES
CURRENCIES TO BE DELIVERED
OTHER LIQUIDITIES
COINED PRECIOUS METALS
OTHER LIQUIDITIES
RESTRICTED LIQUIDITIES OR GIVEN AS GUARANTEE
CURRENCIES TO BE RECEIVED
CASH MANAGED IN TRUST
OTHER RESTRICTED LIQUIDITIES OR GIVEN AS GUARANTEE
MARGIN ACCOUNTS (DERIVATIVES)
CASH
SECURITIES
OTHER ASSETS
SECURITIES INVESTMENTS
SECURITIES FOR TRADING
SECURITIES FOR TRADING WITHOUT RESTRICTION
Governmental debt
In position
To deliver
Banking debt
In position
To deliver
Other debt titles
In position
To deliver
Equity instruments
In position
To deliver
SECURITIES FOR TRADING RESTRICTED OR GIVEN AS GUARANTEE IN
REPO OPERATIONS
Governmental debt
Banking debt
Other debt titles
SECURITIES FOR TRADING RESTRICTED OR GIVEN AS GUARANTEE IN
SECURITIES LENDING OPERATIONS
Governmental debt
Banking debt
Other debt titles
Equity instruments
SECURITIES FOR TRADING RESTRICTED OR GIVEN AS GUARANTEE
(OTHERS)
Governmental debt
In position
To receive
Banking debt
In position
To receive
Other debt titles
In position
To receive
Equity instruments
In position
To receive
SECURITIES AVAILABLE FOR SALE
SECURITIES AVAILABLE FOR SALE WITHOUT RESTRICTION
Governmental debt
In position
To deliver
Banking debt
In position
To deliver
Other debt titles
In position
To deliver
Equity instruments
In position
To deliver
SECURITIES AVAILABLE FOR SALE RESTRICTED OR GIVEN AS
GUARANTEE IN REPO OPERATIONS
Governmental debt
Banking debt
Other debt titles
SECURITIES AVAILABLE FOR SALE RESTRICTED OR GIVEN AS
GUARANTEE IN SECURITIES LENDING OPERATIONS
Government Debt
Bank Debt
Other Debt Securities
Equity Instruments
RESTRICTED SECURITIES AVAILABLE FOR SALE OR GIVEN AS COLLATERAL (OTHERS)
Government Debt
In position
To receive
Bank Debt
In position
To receive
Other Debt Securities
In position
To receive
Equity Instruments
In position
To receive
SECURITIES HELD TO MATURITY
SECURITIES HELD TO MATURITY WITHOUT RESTRICTION
Government Debt
In position
To deliver
Bank Debt
In position
To deliver
Other Debt Securities
In position
To deliver
SECURITIES HELD TO MATURITY RESTRICTED OR GIVEN AS COLLATERAL IN REPO OPERATIONS
Government Debt
Bank Debt
Other Debt Securities
SECURITIES HELD TO MATURITY RESTRICTED OR GIVEN AS COLLATERAL IN SECURITIES LENDING OPERATIONS
Government Debt
Bank Debt
Other Debt Securities
SECURITIES HELD TO MATURITY RESTRICTED OR GIVEN AS COLLATERAL (OTHERS)
Government Debt
In position
To receive
Bank Debt
In position
To receive
Other Debt Securities
In position
To receive
RECEIVABLES FROM REPO OPERATIONS
SECURITIES LENDING
PREMIUMS TO RECEIVE
DERIVATIVES
FOR TRADING PURPOSES
FUTURES TO RECEIVE
Valuation
FORWARD CONTRACTS TO RECEIVE
Valuation
Impairment
OPTIONS
Valuation
Impairment
SWAPS
Valuation
Impairment
DERIVATIVE INSTRUMENT PACKAGES
Valuation
Impairment
FOR HEDGING PURPOSES
FUTURES TO RECEIVE
Valuation
Primary Position Valuation
FORWARD CONTRACTS TO RECEIVE
Valuation
Primary Position Valuation
Impairment
OPTIONS
Valuation
Primary Position Valuation
Impairment
SWAPS
Valuation
Primary Position Valuation
Impairment
DERIVATIVE INSTRUMENT PACKAGES
Valuation
Primary Position Valuation
Impairment
FAIR VALUE HEDGING ADJUSTMENTS FOR FINANCIAL ASSETS
BENEFITS TO RECEIVE IN SECURITIZATION OPERATIONS
BENEFITS ON THE REMAINDER IN SECURITIZATION OPERATIONS
ASSET FROM ADMINISTRATION OF TRANSFERRED FINANCIAL ASSETS
ACCOUNTS RECEIVABLE
RECEIVABLES FROM SETTLEMENT OF OPERATIONS
FOREIGN EXCHANGE TRADING
SECURITIES INVESTMENTS
REPO OPERATIONS
SECURITIES LENDING
DERIVATIVES
FROM SECURITIES ISSUANCE
RECEIVABLES FROM MARGIN ACCOUNTS (DERIVATIVES)
RECEIVABLES FROM CASH COLLATERALS PROVIDED
TRUST RIGHTS
OTHER RECEIVABLES
PREMIUMS, COMMISSIONS AND RIGHTS TO RECEIVE
CLIENTS CURRENT AND MARGIN ACCOUNTS
TAX CREDITS AND TAX CREDITS
LOANS AND OTHER DEBTS OF STAFF
OTHER RECEIVABLES
ESTIMATE FOR UNCOLLECTABILITY OR DIFFICULT COLLECTION
REAL ESTATE, FURNITURE AND EQUIPMENT
REAL ESTATE, FURNITURE AND EQUIPMENT
LAND
BUILDINGS
BUILDINGS IN PROCESS
TRANSPORTATION EQUIPMENT
COMPUTER EQUIPMENT
FURNITURE
ADAPTATIONS AND IMPROVEMENTS
OTHER REAL ESTATE, FURNITURE AND EQUIPMENT
REVALUATION OF REAL ESTATE, FURNITURE AND EQUIPMENT (1)
LAND
BUILDINGS
BUILDINGS IN PROCESS
TRANSPORTATION EQUIPMENT
COMPUTER EQUIPMENT
FURNITURE
ADAPTATIONS AND IMPROVEMENTS
OTHER REVALUATIONS OF REAL ESTATE, FURNITURE AND EQUIPMENT
ACCUMULATED DEPRECIATION OF REAL ESTATE, FURNITURE AND EQUIPMENT
BUILDINGS
TRANSPORTATION EQUIPMENT
COMPUTER EQUIPMENT
FURNITURE
ADAPTATIONS AND IMPROVEMENTS
OTHER ACCUMULATED DEPRECIATIONS OF REAL ESTATE,
FURNITURE AND EQUIPMENT
REVALUATION OF ACCUMULATED DEPRECIATION OF REAL ESTATE,
FURNITURE AND EQUIPMENT (1)
BUILDINGS
TRANSPORTATION EQUIPMENT
COMPUTER EQUIPMENT
FURNITURE
ADAPTATIONS AND IMPROVEMENTS
OTHER REVALUATIONS OF ACCUMULATED DEPRECIATION OF
REAL ESTATE, 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
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
OTHER LONG-TERM ASSETS AVAILABLE FOR SALE
BELONGING TO THE FINANCIAL SECTOR
NOT BELONGING TO THE FINANCIAL SECTOR
DEFERRED TAXES AND PTU (IN FAVOR)
DEFERRED INCOME TAXES (IN FAVOR)
DEFERRED EMPLOYEE PARTICIPATION IN PROFITS (IN
FAVOR)
ESTIMATE FOR UNRECOVERABLE DEFERRED TAXES AND PTU
OTHER ASSETS
DEFERRED CHARGES, PREPAID EXPENSES AND INTANGIBLES
DEFERRED CHARGES
Discount to amortize on issued securities
Financial cost to amortize on capitalizable lease operations
Securities issuance expenses
Insurance to amortize
Other deferred charges
PREPAID EXPENSES
Interest paid in advance
Commissions paid in advance
Advances or provisional tax payments
Rent paid in advance
Other prepaid expenses
INTANGIBLES
Goodwill
From subsidiaries
From associates
Goodwill revaluation (1)
From subsidiaries
From associates
Organization expenses
Revaluation of organization expenses (1)
Accumulated amortization of organization expenses
Revaluation of accumulated amortization of organization expenses (1)
Other intangibles
Revaluation of other intangibles (1)
Accumulated amortization of other intangibles
Revaluation of accumulated amortization of other intangibles (1)
OTHER SHORT AND LONG-TERM ASSETS
ASSETS FROM THE PLAN TO COVER EMPLOYEE BENEFITS
Long-term direct benefits
Termination benefits
Termination benefits for reasons other than restructuring
Termination benefits due to restructuring
Post-employment benefits
Pensions
Seniority premium
Other post-employment benefits
OTHERS
LIABILITY
MARKETABLE SECURITIES LIABILITIES
BANK LOANS AND LOANS FROM OTHER ENTITIES
SHORT-TERM
LOANS FROM MULTIPLE BANKING INSTITUTIONS
LOANS FROM DEVELOPMENT BANKING INSTITUTIONS
LOANS FROM OTHER ENTITIES
LONG-TERM
LOANS FROM MULTIPLE BANKING INSTITUTIONS
LOANS FROM DEVELOPMENT BANKING INSTITUTIONS
LOANS FROM OTHER ENTITIES
CREDITORS FROM REPO OPERATIONS
SECURITIES LENDING
PREMIUMS TO DELIVER
COLLATERALS SOLD OR GIVEN AS COLLATERAL
REPO OPERATIONS
REPORTING ENTITY'S OBLIGATION TO RETURN COLLATERAL TO
THE REPORTING PARTY
Collaterals sold
Government Debt
Bank Debt
Other Debt Securities
Collaterals given as collateral
SECURITIES LENDING
BORROWER'S OBLIGATION TO RETURN SECURITIES
SUBJECT OF THE OPERATION TO THE LENDER
Collaterals sold
Government Debt
Bank Debt
Other Debt Securities
Equity Instruments
LENDER'S OBLIGATION TO RETURN COLLATERAL TO
THE BORROWER
Collaterals sold
Government Debt
Bank Debt
Other Debt Securities
Equity Instruments
DERIVATIVES
COLLATERALS SOLD
Government Debt
Bank Debt
Other Debt Securities
Equity Instruments
Others
OTHER COLLATERALS SOLD
DERIVATIVES
FOR TRADING PURPOSES
FUTURES TO DELIVER
Valuation
FORWARD CONTRACTS TO DELIVER
Valuation
Impairment
OPTIONS
Valuation
Impairment
SWAPS
Valuation
Impairment
DERIVATIVE INSTRUMENT PACKAGES
Valuation
Impairment
FOR HEDGING PURPOSES
FUTURES TO DELIVER
Valuation
Primary Position Valuation
FORWARD CONTRACTS TO DELIVER
Valuation
Primary Position Valuation
Impairment
OPTIONS
Valuation
Primary Position Valuation
Impairment
SWAPS
Valuation
Primary Position Valuation
Impairment
DERIVATIVE INSTRUMENT PACKAGES
Valuation
Primary Position Valuation
Impairment
FAIR VALUE HEDGING ADJUSTMENTS FOR FINANCIAL LIABILITIES
LIABILITIES IN SECURITIZATION OPERATIONS
LIABILITIES FROM ADMINISTRATION OF TRANSFERRED FINANCIAL
ASSETS
OTHER ACCOUNTS PAYABLE
INCOME TAXES PAYABLE
INCOME TAXES (PROVISIONAL PAYMENTS)
INCOME TAXES (ACTUAL CALCULATION)
EMPLOYEE PARTICIPATION IN PROFITS PAYABLE
CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES PENDING
FORMALIZATION IN SHAREHOLDERS' MEETING
CREDITORS FROM SETTLEMENT OF OPERATIONS
FOREIGN EXCHANGE TRADING
SECURITIES INVESTMENTS
REPO OPERATIONS
SECURITIES LENDING
DERIVATIVES
CREDITORS FROM MARGIN ACCOUNTS
CREDITORS FROM CASH COLLATERALS RECEIVED
OTHER CREDITORS AND OTHER ACCOUNTS PAYABLE
COMMISSIONS PAYABLE ON ONGOING OPERATIONS
LIABILITY FROM CAPITALIZABLE LEASE
GUARANTEE DEPOSITS
CREDITORS FROM ASSET ACQUISITION
DIVIDENDS PAYABLE
CREDITORS FROM MAINTENANCE SERVICE
VALUE ADDED TAX
OTHER TAXES AND RIGHTS PAYABLE
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 premium
Other post-employment benefits
Termination benefits
Termination benefits for reasons other than restructuring
Termination benefits due to restructuring
PROVISIONS FOR DIVERSE OBLIGATIONS
Fees
Rent
Promotion and advertising expenses
Technology expenses
Other provisions
OTHER DIVERSE CREDITORS
SUBORDINATED OBLIGATIONS IN CIRCULATION
SUBORDINATED OBLIGATIONS
OF FORCED CONVERSION
OF CONVERSION BY HOLDER'S DECISION
OF CONVERSION BY ISSUER'S DECISION
NON-CONVERTIBLE
DEFERRED TAXES AND PTU (CHARGE)
DEFERRED INCOME TAXES (CHARGE)
DEFERRED EMPLOYEE PARTICIPATION IN PROFITS (CHARGE)
DEFERRED CREDITS AND ADVANCED CHARGES
DEFERRED CREDITS
OTHER INCOMES TO APPLY
PREMIUM TO AMORTIZE FROM DEBT PLACEMENT
OTHER DEFERRED CREDITS
ADVANCED CHARGES
Interest collected in advance
Commissions collected in advance
ADVANCED CHARGES ON GOODS PROMISED FOR SALE OR WITH
RESERVATION OF OWNERSHIP
OTHER ADVANCED CHARGES
OWNED CAPITAL
CONTRIBUTED CAPITAL
SOCIAL CAPITAL
UNPAID SOCIAL CAPITAL
INCREASE FROM UPDATING OF PAID SOCIAL CAPITAL (1)
CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES FORMALIZED
IN SHAREHOLDERS' MEETING
INCREASE FROM UPDATING OF CONTRIBUTIONS FOR FUTURE
CAPITAL INCREASES FORMALIZED IN SHAREHOLDERS' MEETING
(1)
SHARE PREMIUM
INCREASE FROM UPDATING OF SHARE PREMIUM
(1)
SUBORDINATED OBLIGATIONS IN CIRCULATION
INCREASE FROM UPDATING OF SUBORDINATED OBLIGATIONS
IN CIRCULATION (1)
EARNED CAPITAL
CAPITAL RESERVES
INCREASE FROM UPDATING OF CAPITAL RESERVES (1)
RESULTS FROM PRIOR PERIODS
RESULT TO APPLY
RESULT FROM ACCOUNTING CHANGES AND CORRECTIONS OF
ERRORS
INCREASE FROM UPDATING OF RESULTS FROM PRIOR
PERIODS (1)
RESULT FROM VALUATION OF SECURITIES AVAILABLE FOR SALE
VALUATION
RESULT FROM MONETARY POSITION (1)
EFFECT OF DEFERRED INCOME TAXES
ESTIMATE FOR UNRECOVERABLE DEFERRED INCOME TAXES
INCREASE FROM UPDATING OF RESULT FROM VALUATION OF
SECURITIES AVAILABLE FOR SALE (1)
RESULT FROM VALUATION OF CASH FLOW HEDGING
INSTRUMENTS
VALUATION
RESULT FROM MONETARY POSITION (1)
EFFECT OF DEFERRED INCOME TAXES
ESTIMATE FOR UNRECOVERABLE DEFERRED INCOME TAXES
INCREASE FROM UPDATING OF RESULT FROM VALUATION OF
CASH FLOW HEDGING INSTRUMENTS (1)
ACCUMULATED EFFECT FROM CONVERSION
VALUATION
RESULT FROM MONETARY POSITION (1)
EFFECT OF DEFERRED INCOME TAXES
ESTIMATE FOR UNRECOVERABLE DEFERRED INCOME TAXES
INCREASE FROM UPDATING OF ACCUMULATED EFFECT FROM
CONVERSION (1)
REMEDIATIONS FOR DEFINED EMPLOYEE BENEFITS
ACTUARIAL RESULTS IN OBLIGATIONS
Valuation
Result from monetary position (1)
Effect of deferred income taxes
Estimate for unrecoverable deferred income taxes
RESULT FROM RETURN OF PLAN ASSETS
Valuation
Result from monetary position (1)
Effect of deferred income taxes
Estimate for unrecoverable deferred income taxes
INCREASE FROM UPDATING OF REMEDIATIONS FOR
DEFINED EMPLOYEE BENEFITS (1)
RESULT FROM HOLDING OF NON-MONETARY ASSETS
FROM VALUATION OF FIXED ASSET
INCREASE FROM UPDATING OF RESULT FROM HOLDING OF
NON-MONETARY ASSETS (1)
STATEMENT OF RESULTS
COMMISSIONS AND FEES CHARGED
SECURITIES TRADING
TRUST ACTIVITIES
CUSTODY OR ADMINISTRATION OF GOODS
PUBLIC OFFERINGS
OF SECURITIES REGISTERED IN THE RNV
OF OTHER SECURITIES
OPERATIONS WITH GOLD AND SILVER
FINANCIAL INTERMEDIATION
OPERATIONS WITH INVESTMENT COMPANIES
OTHER COMMISSIONS AND FEES CHARGED
INCREASE FROM UPDATING OF COMMISSIONS AND FEES
CHARGED (1)
COMMISSIONS AND FEES PAID
SECURITIES TRADING
FUND TRANSFER
LOANS RECEIVED
DEBT PLACEMENT
MEXICAN STOCK EXCHANGE
FINANCIAL INTERMEDIARIES
INDEVAL
OTHER COMMISSIONS AND FEES PAID
INCREASE FROM UPDATING OF COMMISSIONS AND FEES PAID
(1)
FINANCIAL ADVISORY INCOME
FINANCIAL ADVISORY INCOME
INCREASE FROM UPDATING OF FINANCIAL ADVISORY
INCOME (1)
GAIN FROM TRADING
SECURITIES FOR TRADING
SECURITIES AVAILABLE FOR SALE
SECURITIES HELD TO MATURITY
DERIVATIVES FOR TRADING PURPOSES
DERIVATIVES FOR HEDGING PURPOSES
SALE OF RECEIVED COLLATERALS
CURRENCIES
COINED PRECIOUS METALS
INCREASE FROM UPDATING OF GAIN FROM
TRADING(1)
LOSS FROM TRADING
SECURITIES FOR TRADING
SECURITIES AVAILABLE FOR SALE
SECURITIES HELD TO MATURITY
DERIVATIVES FOR TRADING PURPOSES
DERIVATIVES FOR HEDGING PURPOSES
SALE OF RECEIVED COLLATERALS
CURRENCIES
COINED PRECIOUS METALS
TRANSACTION COSTS
FOR SECURITIES FOR TRADING
FOR TRADING OF DERIVATIVES
INCREASE FROM UPDATING OF LOSS FROM TRADING
(1)
INTEREST INCOME
INTEREST ON AVAILABILITIES
BANKS
RESTRICTED AVAILABILITIES OR GIVEN AS COLLATERAL
INTEREST AND YIELDS IN FAVOR FROM MARGIN ACCOUNTS
CASH
SECURITIES
OTHER ASSETS
INTEREST AND YIELDS IN FAVOR FROM INVESTMENTS
IN SECURITIES
FOR SECURITIES FOR TRADING
FOR SECURITIES AVAILABLE FOR SALE
FOR SECURITIES HELD TO MATURITY
INTEREST AND YIELDS IN FAVOR FROM REPO OPERATIONS
INCOME FROM HEDGING OPERATIONS
PREMIUMS IN FAVOR FROM SECURITIES LENDING OPERATIONS
PREMIUMS FROM DEBT PLACEMENT
MARKETABLE SECURITIES LIABILITIES
SUBORDINATED OBLIGATIONS
DIVIDENDS FROM EQUITY INSTRUMENTS
GAIN FROM REVALUATION
GAIN FROM REVALUATION CHANGES
REVALUATION OF INDEXED INSTRUMENTS
REVALUATION OF UDI ITEMS
INCREASE FROM UPDATING OF INTEREST INCOME (1)
INTEREST EXPENSES
INTEREST FROM MARKETABLE SECURITIES LIABILITIES
INTEREST FROM BANK LOANS AND LOANS FROM OTHER ENTITIES
INTEREST FROM SUBORDINATED OBLIGATIONS
OF FORCED CONVERSION
OF CONVERSION BY HOLDER'S DECISION
OF CONVERSION BY ISSUER'S DECISION
NON-CONVERTIBLE
INTEREST AND YIELDS CHARGE FROM REPO OPERATIONS
EXPENSES FROM HEDGING OPERATIONS
PREMIUMS CHARGE FROM SECURITIES LENDING OPERATIONS
DISCOUNTS FROM DEBT PLACEMENT
MARKETABLE SECURITIES LIABILITIES
SUBORDINATED OBLIGATIONS
ISSUANCE EXPENSES FROM DEBT PLACEMENT
LOSS FROM REVALUATION
LOSS FROM REVALUATION CHANGES
REVALUATION OF INDEXED INSTRUMENTS
REVALUATION OF UDI ITEMS
INCREASE FROM UPDATING OF INTEREST EXPENSES (1)
RESULT FROM FAIR VALUE VALUATION
RESULT FROM FAIR VALUE VALUATION
SECURITIES FOR TRADING
DERIVATIVES FOR TRADING PURPOSES
DERIVATIVES FOR HEDGING PURPOSES
OF SECURITIES AVAILABLE FOR SALE IN FAIR VALUE
HEDGES
COLLATERALS SOLD
LOSS FROM IMPAIRMENT OR EFFECT FROM REVERSAL OF
IMPAIRMENT OF SECURITIES AND DERIVATIVES
SECURITIES AVAILABLE FOR SALE
SECURITIES HELD TO MATURITY
DERIVATIVES
RESULT FROM CURRENCY VALUATION
RESULT FROM COINED PRECIOUS METALS VALUATION
INCREASE FROM UPDATING OF RESULT FROM FAIR VALUE
VALUATION (1)
RESULT FROM NET MONETARY POSITION (FINANCIAL MARGIN FROM
INTERMEDIATION)
RESULT FROM MONETARY POSITION FROM POSITIONS
THAT GENERATE FINANCIAL MARGIN (DEBIT BALANCE)
RESULT FROM MONETARY POSITION FROM POSITIONS
THAT GENERATE FINANCIAL MARGIN (CREDIT BALANCE)
INCREASE FROM UPDATING OF RESULT FROM NET MONETARY
POSITION (FINANCIAL MARGIN) (1)
OTHER OPERATING INCOMES (EXPENSES)
RECOVERIES
TAXES
EXCESS IN BENEFITS TO RECEIVE IN SECURITIZATION OPERATIONS
OTHER RECOVERIES
FINANCIAL COST FROM CAPITALIZABLE LEASE
AFFECTATIONS TO THE ESTIMATE FOR UNCOLLECTABILITY OR DIFFICULT
COLLECTION
LOSSES
FRAUDS
ACCIDENTS
OTHER LOSSES
DIVIDENDS FROM PERMANENT INVESTMENTS
DIVIDENDS FROM OTHER PERMANENT INVESTMENTS
DIVIDENDS FROM PERMANENT INVESTMENTS IN ASSOCIATES
AVAILABLE FOR SALE
DONATIONS
LOSS IN CUSTODY AND ADMINISTRATION OF GOODS
LOSS IN TRUST OPERATIONS
LOSS FROM IMPAIRMENT OR EFFECT FROM REVERSAL OF
IMPAIRMENT OF REAL ESTATE
OF GOODWILL
OF OTHER PERMANENT INVESTMENTS VALUED AT COST
OF OTHER LONG-TERM ASSETS
OF OTHER ASSETS
INTEREST CHARGE FROM FINANCING FOR ASSET ACQUISITION
GAIN FROM SALE OF REAL ESTATE FURNITURE AND EQUIPMENT
CANCELLATION OF THE ESTIMATE FOR UNCOLLECTABILITY OR DIFFICULT
COLLECTION
CANCELLATION OF OTHER LIABILITY ACCOUNTS
INTEREST IN FAVOR FROM LOANS TO OFFICIALS AND
EMPLOYEES
LEASE INCOME
GAIN FROM VALUATION OF BENEFITS TO RECEIVE IN
SECURITIZATION OPERATIONS
GAIN FROM VALUATION OF ASSET FROM ADMINISTRATION OF
TRANSFERRED ASSETS
GAIN FROM VALUATION OF LIABILITY FROM ADMINISTRATION OF
TRANSFERRED ASSETS
LOSS FROM SALE OF REAL ESTATE, FURNITURE AND EQUIPMENT
LOSS FROM VALUATION OF BENEFITS TO RECEIVE IN
SECURITIZATION OPERATIONS
LOSS FROM VALUATION OF ASSET FROM ADMINISTRATION OF
FINANCIAL ASSETS TRANSFERRED
LOSS FROM VALUATION OF LIABILITY FROM ADMINISTRATION OF
FINANCIAL ASSETS TRANSFERRED
LOSS IN BENEFITS TO RECEIVE IN SECURITIZATION OPERATIONS
OTHER ITEMS FROM OPERATING INCOMES (EXPENSES)
RESULT FROM MONETARY POSITION ORIGINATED FROM ITEMS NOT
RELATED TO FINANCIAL MARGIN (1)
RESULT FROM REVALUATION OF ITEMS NOT RELATED TO
FINANCIAL MARGIN
INCREASE FROM UPDATING OF OTHER OPERATING INCOMES (EXPENSES) OF
THE OPERATION (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
EMPLOYEE PARTICIPATION IN PROFITS
EMPLOYEE PARTICIPATION IN PROFITS INCURRED
EMPLOYEE PARTICIPATION IN PROFITS DEFERRED
ESTIMATE FOR UNRECOVERABLE DEFERRED PTU
FEES
RENT
PROMOTION AND ADVERTISING EXPENSES
AMIB FEES
OTHER TAXES AND RIGHTS
NON-DEDUCTIBLE EXPENSES
TECHNOLOGY EXPENSES
DEPRECIATIONS
AMORTIZATIONS
TELEPHONES AND COMMUNICATION EXPENSES
CNBV INSPECTION AND SUPERVISION FEES
CONSERVATION AND MAINTENANCE EXPENSES
OTHER ADMINISTRATION AND PROMOTION EXPENSES
INCREASE FROM UPDATING OF ADMINISTRATION AND PROMOTION
EXPENSES (1)
PARTICIPATION IN THE RESULT OF NON-CONSOLIDATED SUBSIDIARIES AND
ASSOCIATES
RESULT OF THE PERIOD OF NON-CONSOLIDATED SUBSIDIARIES AND
ASSOCIATES
IN NON-CONSOLIDATED 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
INCREASE FROM UPDATING OF PARTICIPATION IN THE RESULT
OF NON-CONSOLIDATED SUBSIDIARIES AND ASSOCIATES (1)
INCOME TAXES INCURRED
INCOME TAXES INCURRED
INCREASE FROM UPDATING OF INCOME TAXES
INCURRED (1)
DEFERRED INCOME TAXES
DEFERRED INCOME TAXES
ESTIMATE FOR UNRECOVERABLE DEFERRED INCOME TAXES
INCREASE FROM UPDATING OF DEFERRED INCOME TAXES
(1)
DISCONTINUED OPERATIONS
DISCONTINUED OPERATIONS
INCREASE FROM UPDATING OF DISCONTINUED OPERATIONS
(1)
Brokerage Houses
(1) These concepts will be applicable under an inflationary economic environment based on what is established in the Financial Information Standard B-10 "Effects of Inflation", issued by the Mexican Council of Financial Information Standards, A.C. (CINIF).
SERIES R05 ACCOUNTS RECEIVABLE
This series is integrated by two (2) reports, whose frequency of preparation and presentation must be
monthly.
REPORT
A-0511
Accounts Receivable
In this report, the balances at the end of the month in national currency, UDIs
valued in pesos and in foreign currency valued in pesos, of the concepts that
make up the "Accounts Receivable" item of the regulatory report of Minimum Catalog are requested. The
balances mentioned, are requested identified by their age, for which the period must be
considered between the origin of the operation and the reported period,
likewise, information related to the estimate for uncollectability or
difficult collection is required.
The data referring to balances and amounts must be presented in national currency, UDIs
valued in pesos and foreign currency valued in pesos, using the exchange rate
indicated in the accounting criteria. Said balances and amounts, must be presented in pesos
rounded, without decimals, without commas, without dots and with positive figures, except for the
preventive estimate for credit risks which must be presented with a negative sign.
For example: Preventive estimate for credit risks for $20,585.70 would be -20586.
B-0521
Disaggregated Accounts Receivable
In this report, operation by operation, the initial balance, debit
movements, credit movements and the final balance, that the Brokerage House has registered
in the concepts of "Clients current and margin accounts", "Loans and other debts of
staff" and "Other debtors", in the regulatory report of Minimum Catalog must be informed.
The data referring to balances and amounts must be presented in national currency, UDIs
valued in pesos and foreign currency valued in pesos, using the exchange rate
indicated in the accounting criteria. Said balances and amounts, must be presented in pesos
rounded, without decimals, without commas, without dots and with positive figures, except for the
preventive estimate for credit risks which must be presented with a negative sign.
For example: Preventive estimate for credit risks for $20,585.70 would be -20586.
CAPTURE FORMAT
Brokerage houses will carry out the submission of information related to the A-0511 Accounts Receivable report, described above, by using the following capture format:
REQUESTED INFORMATION
REPORT IDENTIFIER SECTION
PERIOD
ENTITY KEY
FINANCIAL INFORMATION SECTION
CONCEPT
REPORT
BALANCE TYPE
DATA
Brokerage houses will carry out the submission of information related to the B-0521 Disaggregated Accounts Receivable report, described above, by using the following capture format:
REQUESTED INFORMATION
REPORT IDENTIFIER SECTION
PERIOD
ENTITY KEY
REPORT
ACCOUNTING INFORMATION SECTION
SEQUENCE NUMBER
MOVEMENT DATE
ACCOUNTING CLASSIFICATION
DEBTOR INFORMATION SECTION
PERSON
DEBTOR KEY
RFC
DEBTOR NAME
FINANCIAL CONDITION SECTION
AGE OF BALANCES
INITIAL BALANCE
DEBIT MOVEMENT
CREDIT MOVEMENT
FINAL BALANCE
ESTIMATE FOR UNCOLLECTABILITY OR DIFFICULT COLLECTION
Brokerage houses will report the information indicated in this series, adhering to the characteristics and specifications for filling out and submitting information presented in the Interinstitutional Information Transfer System (SITI) or in that which the National Banking and Securities Commission (CNBV) makes known in due course.
SERIES R07 DEFERRED TAXES
This series is integrated by one (1) report, whose frequency of preparation and presentation must be quarterly.
REPORT
R07 A - 0711
Deferred Taxes
The objective of this report is to show the main concepts by which the brokerage house generated deferred taxes, as well as to identify by type of tax, the following: the calculation base used, the final balance of the previous quarter, the movements of the quarter by increases, updates, and realizations against results and/or against capital, as well as the final balance at the quarter.
This regulatory report requests figures from the brokerage house without consolidation, so the balances at the end of the quarter must coincide with the total balances of the corresponding items and concepts of the regulatory report R01 Minimum Catalog.
CAPTURE FORMAT
The filling out of the regulatory report R07 A - 0711 Deferred Taxes will be carried out by means of the following capture format:
REQUESTED INFORMATION
REPORT IDENTIFIER SECTION
PERIOD
ENTITY KEY
CONCEPT
TAX IDENTIFIER SECTION
REPORT
TAX TYPE
BALANCE TYPE
MOVEMENT TYPE
DATA
Brokerage houses will report the information indicated in this series, adhering to the characteristics and specifications for filling out and submitting information presented in the Interinstitutional Information Transfer System (SITI) or in that which the National Banking and Securities Commission (CNBV) makes known in due course.
Note:
In the event that there are deferred taxes on PTU (Profit Sharing) from fiscal losses, the Brokerage House must send to the CNBV the particular judicial resolution in which it is confirmed that it can homologate the calculation base of the Participation of Workers in Profits with the calculation base of the Income Tax.
Regulatory Report: Deferred Taxes
R07 A
Report: R07 A Deferred Taxes
Figures in Pesos
Description
Calculation Base
Movements of the Month against Results
Movements of the Month against Capital
Deferred Tax
Initial Balance
Increases
Realization
Net Movement
Increases
Update
Realization
Net Movement
ISR
PTU
TOTAL
ISR
PTU
ISR
PTU
ISR
PTU
ISR
PTU
ISR
PTU
ISR
PTU
ISR
PTU
Total Deferred Taxes
Favorable Items
Valuation Losses at Fair Value
For Securities Repos and
Securities Lending
For Derivatives
Non-Deductible Provisions
From Various Debtors
Other Non-Deductible Provisions
For Fiscal Losses:
From Previous Exercises of
Up to 5 Years of Age
From Previous Exercises of 6
Years of Age
From Previous Exercises of 7
Years of Age
From Previous Exercises of 8
Years of Age
From Previous Exercises of 9
Years of Age
From Previous Exercises of
10 Years of Age
For Sale of Shares
Unused Tax Credits
Other Temporary Differences
Chargeable Items
Profit in Valuation at Fair Value
For Securities Repos and
Securities Lending
For Derivatives
Other Temporary Differences
SERIES R10 RECLASSIFICATIONS
This series is integrated by two (2) reports, whose frequency of preparation and presentation must be monthly.
REPORTS
A-1011
Reclassifications in the balance sheet
In this report, balances at the close of the period of the concepts of the regulatory report A-0111 Minimum Catalog are requested, as well as the respective adjustments or reclassifications made for the purpose of presenting the items of the balance sheet of the brokerage house without consolidation.
A-1012
Reclassifications in the income statement
In this report, balances at the close of the period of the concepts of the regulatory report A-0111 Minimum Catalog are requested, as well as the respective adjustments or reclassifications made for the purpose of presenting the items of the income statement of the brokerage house without consolidation.
CAPTURE FORMAT
Brokerage houses will carry out the submission of information related to the reports A-1011 Reclassifications in the balance sheet and A-1012 Reclassifications in the income statement, described above, by using the following capture format:
REQUESTED INFORMATION
REPORT IDENTIFIER SECTION
PERIOD
ENTITY KEY
FINANCIAL INFORMATION SECTION
CONCEPT
REPORT
BALANCE TYPE
MOVEMENT TYPE
DATA
Brokerage houses will report the information indicated in this series, adhering to the characteristics and specifications for filling out and submitting information presented in the Interinstitutional Information Transfer System (SITI) or in that which the National Banking and Securities Commission (CNBV) makes known in due course.
Brokerage Houses
Series R10 Reclassifications
Report A-1011 Reclassifications in the balance sheet
Includes figures in national currency, foreign currency, and UDIS valued in pesos
Figures in pesos
Concept
Minimum catalog balance
Derivatives payouts for trading purposes
Derivatives payouts for hedging purposes
Adjustments for discontinued operations
Other compensations
Brokerage house financial statement
N.M. and UDIS
F.M.
Total
Debit
Credit
Debit
Credit
Debit
Credit
Debit
Credit
OFF-BALANCE SHEET ACCOUNTS
CUSTOMERS CURRENT ACCOUNTS
CUSTOMERS BANKS
NATIONAL CURRENCY
FOREIGN CURRENCY
CASH IN GUARANTEE FOR SECURITIES LENDING
DIVIDENDS COLLECTED FROM CUSTOMERS
INTERESTS COLLECTED FROM CUSTOMERS
SETTLEMENT OF CUSTOMER OPERATIONS
FOR SALE OF SECURITIES
FOR ARBITRAGE
FOR FUTURES OPERATIONS
FOR TRUSTS
S.D. INDEVAL
PREMIUMS COLLECTED FROM CUSTOMERS
SETTLEMENTS WITH CUSTOMER CURRENCIES
MARGIN ACCOUNTS
CREDIT LINES GRANTED TO CUSTOMERS FOR GUARANTEE FOR SECURITIES LENDING
CREDIT LINES GRANTED TO CUSTOMERS FOR GUARANTEE FOR FUTURES OPERATIONS
CREDIT LINES GRANTED TO CUSTOMERS FOR GUARANTEE FOR OPTIONS
OTHER CURRENT ACCOUNTS
CUSTOMER INVESTMENTS DEPOSITED IN BANKS
CUSTODY OPERATIONS
CUSTOMER SECURITIES RECEIVED IN CUSTODY
GOVERNMENTAL DEBT
BANKING DEBT
OTHER DEBT SECURITIES
EQUITY INSTRUMENTS
Commercial, industrial, and service equity instruments
Equity instruments of investment companies
COUPONS
GOLD AND SILVER INVENTORY
SECURITIES IN TRUST
CUSTOMER SECURITIES ABROAD
ADMINISTRATION OPERATIONS
REPO OPERATIONS FOR CUSTOMER ACCOUNT
DEBTORS FOR REPO FOR CUSTOMER ACCOUNT
CREDITORS FOR REPO FOR CUSTOMER ACCOUNT
SECURITIES LENDING OPERATIONS FOR CUSTOMER ACCOUNT
SECURITIES SUBJECT TO THE OPERATION DELIVERED
Governmental debt
Banking debt
Other debt securities
Equity instruments
SECURITIES SUBJECT TO THE OPERATION RECEIVED
Governmental debt
Banking debt
Other debt securities
Equity instruments
COLLATERAL RECEIVED AS GUARANTEE FOR CUSTOMER ACCOUNT
IN REPOS
Governmental debt
Banking debt
Other debt securities
IN SECURITIES LENDING
Cash
Governmental debt
Banking debt
Other debt securities
Equity instruments
Letters of credit
IN DERIVATIVES
Governmental debt
Banking debt
Other debt securities
Equity instruments
Others
OTHER COLLATERAL RECEIVED AS GUARANTEE FOR OTHER OPERATIONS
FOR CUSTOMER ACCOUNT
COLLATERAL DELIVERED AS GUARANTEE FOR CUSTOMER ACCOUNT
IN REPOS
Governmental debt
Banking debt
Other debt securities
IN SECURITIES LENDING
Cash
Governmental debt
Banking debt
Other debt securities
Equity instruments
Letters of credit
IN DERIVATIVES
Governmental debt
Banking debt
Other debt securities
Equity instruments
Others
OTHER COLLATERAL DELIVERED AS GUARANTEE FOR OTHER OPERATIONS
FOR CUSTOMER ACCOUNT
DERIVATIVES PURCHASE OPERATIONS
OF FUTURES AND FORWARD CONTRACTS OF CUSTOMERS (NOTIONAL AMOUNT)
Futures
Forward contracts
OF OPTIONS
OF SWAPS
OF PACKAGES OF CUSTOMER DERIVATIVE INSTRUMENTS
DERIVATIVES SALE OPERATIONS
OF FUTURES AND FORWARD CONTRACTS OF CUSTOMERS (NOTIONAL AMOUNT)
Futures
Forward contracts
OF OPTIONS
OF SWAPS
OF PACKAGES OF CUSTOMER DERIVATIVE INSTRUMENTS
ADMINISTERED TRUSTS
OPERATIONS FOR OWN ACCOUNT
CONTINGENT ASSETS AND LIABILITIES
COLLATERAL RECEIVED BY THE ENTITY
CASH ADMINISTERED IN TRUST
GOVERNMENTAL DEBT
BANKING DEBT
OTHER DEBT SECURITIES
EQUITY INSTRUMENTS
OTHERS
COLLATERAL RECEIVED AND SOLD OR DELIVERED AS GUARANTEE BY THE ENTITY
GOVERNMENTAL DEBT
BANKING DEBT
OTHER DEBT SECURITIES
EQUITY INSTRUMENTS
OTHERS
OTHER REGISTRATION ACCOUNTS
ASSET
AVAILABILITIES
CASH
BANKS
DEPOSITS IN FINANCIAL ENTITIES
CURRENCIES TO BE DELIVERED
OTHER AVAILABILITIES
COINED PRECIOUS METALS
OTHER AVAILABILITIES
RESTRICTED AVAILABILITIES OR GIVEN AS GUARANTEE
CURRENCIES TO BE RECEIVED
CASH ADMINISTERED IN TRUST
OTHER RESTRICTED AVAILABILITIES OR GIVEN AS GUARANTEE
MARGIN ACCOUNTS (DERIVATIVES)
CASH
SECURITIES
OTHER ASSETS
SECURITIES INVESTMENTS
SECURITIES FOR TRADING
SECURITIES FOR TRADING WITHOUT RESTRICTION
Governmental debt
In position
To be delivered
Banking debt
In position
To be delivered
Other debt securities
In position
To be delivered
Equity instruments
In position
To be delivered
SECURITIES FOR TRADING RESTRICTED OR GIVEN AS GUARANTEE IN REPO OPERATIONS
Governmental debt
Banking debt
Other debt securities
SECURITIES FOR TRADING RESTRICTED OR GIVEN AS GUARANTEE IN SECURITIES LENDING OPERATIONS
Governmental debt
Banking debt
Other debt securities
Equity instruments
SECURITIES FOR TRADING RESTRICTED OR GIVEN AS GUARANTEE (OTHERS)
Governmental debt
In position
To be received
Banking debt
In position
To be received
Other debt securities
In position
To be received
Equity instruments
In position
To be received
SECURITIES AVAILABLE FOR SALE
SECURITIES AVAILABLE FOR SALE WITHOUT RESTRICTION
Governmental debt
In position
To be delivered
Banking debt
In position
To be delivered
Other debt securities
In position
To be delivered
Equity instruments
In position
To be delivered
SECURITIES AVAILABLE FOR SALE RESTRICTED OR GIVEN AS GUARANTEE IN REPO OPERATIONS
Governmental debt
Banking debt
Other debt securities
SECURITIES AVAILABLE FOR SALE RESTRICTED OR GIVEN AS GUARANTEE IN SECURITIES LENDING OPERATIONS
Governmental debt
Banking debt
Other debt securities
Equity instruments
SECURITIES AVAILABLE FOR SALE RESTRICTED OR GIVEN AS GUARANTEE (OTHERS)
Governmental debt
In position
To be received
Banking debt
In position
To be received
Other debt securities
In position
To be received
Equity instruments
In position
To be received
SECURITIES HELD TO MATURITY
SECURITIES HELD TO MATURITY WITHOUT RESTRICTION
Governmental debt
In position
To be delivered
Banking debt
In position
To be delivered
Other debt securities
In position
To be delivered
SECURITIES HELD TO MATURITY RESTRICTED OR GIVEN AS GUARANTEE IN REPO OPERATIONS
Governmental debt
Banking debt
Other debt securities
SECURITIES HELD TO MATURITY RESTRICTED OR GIVEN AS GUARANTEE IN SECURITIES LENDING OPERATIONS
Governmental debt
Banking debt
Other debt securities
SECURITIES HELD TO MATURITY RESTRICTED OR GIVEN AS GUARANTEE (OTHERS)
Governmental debt
In position
To be received
Banking debt
In position
To be received
Other debt securities
In position
To be received
DEBTORS FOR REPO
SECURITIES LENDING
PREMIUMS TO BE RECEIVED
DERIVATIVES
FOR TRADING PURPOSES
FUTURES TO BE RECEIVED
Valuation
FORWARD CONTRACTS TO BE RECEIVED
Valuation
Impairment
OPTIONS
Valuation
Impairment
SWAPS
Valuation
Impairment
PACKAGES OF DERIVATIVE INSTRUMENTS
Valuation
Impairment
FOR HEDGING PURPOSES
FUTURES TO BE RECEIVED
Valuation
Valuation of the primary position
FORWARD CONTRACTS TO BE RECEIVED
Valuation
Valuation of the primary position
Impairment
OPTIONS
Valuation
Valuation of the primary position
Impairment
SWAPS
Valuation
Valuation of the primary position
Impairment
PACKAGES OF DERIVATIVE INSTRUMENTS
Valuation
Valuation of the primary position
Impairment
VALUATION ADJUSTMENTS FOR FINANCIAL ASSET HEDGING
BENEFITS TO BE RECEIVED IN SECURITIZATION OPERATIONS
BENEFITS ON THE REMNANT IN SECURITIZATION OPERATIONS
ASSET FOR ADMINISTRATION OF TRANSFERRED FINANCIAL ASSETS
ACCOUNTS RECEIVABLE
DEBTORS FOR SETTLEMENT OF OPERATIONS
CURRENCY PURCHASE AND SALE
SECURITIES INVESTMENTS
REPOS
SECURITIES LENDING
DERIVATIVES
FOR SECURITIES ISSUANCE
DEBTORS FOR MARGIN ACCOUNTS (DERIVATIVES)
DEBTORS FOR COLLATERALS GRANTED IN CASH
FIDUCIARY RIGHTS
VARIOUS DEBTORS
PREMIUMS, COMMISSIONS, AND RIGHTS TO BE COLLECTED
CUSTOMERS CURRENT ACCOUNT AND MARGIN
BALANCES IN FAVOR OF TAXES AND CREDITABLE TAXES
LOANS AND OTHER DEBTS OF STAFF
OTHER DEBTORS
ESTIMATE FOR UNCOLLECTABILITY OR DIFFICULT COLLECTION
REAL ESTATE, FURNITURE, AND EQUIPMENT
REAL ESTATE, FURNITURE, AND EQUIPMENT
LAND
BUILDINGS
BUILDINGS IN PROCESS
TRANSPORT EQUIPMENT
COMPUTER EQUIPMENT
FURNITURE
ADAPTATIONS AND IMPROVEMENTS
OTHER REAL ESTATE, FURNITURE, AND EQUIPMENT
REVALUATION OF REAL ESTATE, FURNITURE, AND EQUIPMENT (1)
LAND
BUILDINGS
BUILDINGS IN PROCESS
TRANSPORT EQUIPMENT
COMPUTER EQUIPMENT
FURNITURE
ADAPTATIONS AND IMPROVEMENTS
OTHER REVALUATIONS OF REAL ESTATE, FURNITURE, AND EQUIPMENT
ACCUMULATED DEPRECIATION OF REAL ESTATE, FURNITURE, AND EQUIPMENT
BUILDINGS
TRANSPORT EQUIPMENT
COMPUTER EQUIPMENT
FURNITURE
ADAPTATIONS AND IMPROVEMENTS
OTHER ACCUMULATED DEPRECIATIONS OF REAL ESTATE, FURNITURE, AND EQUIPMENT
REVALUATION OF ACCUMULATED DEPRECIATION OF REAL ESTATE, FURNITURE, AND EQUIPMENT (1)
BUILDINGS
TRANSPORT EQUIPMENT
COMPUTER EQUIPMENT
FURNITURE
ADAPTATIONS AND IMPROVEMENTS
OTHER REVALUATIONS OF ACCUMULATED DEPRECIATION OF REAL ESTATE,
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
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
OTHER LONG-TERM ASSETS AVAILABLE FOR SALE
BELONGING TO THE FINANCIAL SECTOR
NOT BELONGING TO THE FINANCIAL SECTOR
DEFERRED TAXES AND PTU (IN FAVOR)
DEFERRED INCOME TAXES (IN FAVOR)
DEFERRED PARTICIPATION OF WORKERS IN PROFITS (IN FAVOR)
ESTIMATE FOR UNRECOVERABLE DEFERRED TAXES AND PTU
OTHER ASSETS
DEFERRED CHARGES, PREPAID EXPENSES, AND INTANGIBLES
DEFERRED CHARGES
Discount to amortize in issued securities
Financial cost to amortize in capitalizable lease operations
Expenses for issuance of securities
Insurance to amortize
Other deferred charges
PREPAID EXPENSES
Interest paid in advance
Commissions paid in advance
Advances or provisional payments of taxes
Rents paid in advance
Other prepaid expenses
INTANGIBLES
Goodwill
From subsidiaries
From associates
Revaluation of goodwill (1)
From subsidiaries
From associates
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 for reason of restructuring
Post-employment benefits
Pensions
Seniority premium
Other post-employment benefits
OTHERS
LIABILITY
MARKETABLE LIABILITIES
BANK LOANS AND LOANS FROM OTHER ORGANISMS
SHORT-TERM
LOANS FROM MULTIBANK INSTITUTIONS
LOANS FROM DEVELOPMENT BANK INSTITUTIONS
LOANS FROM OTHER ORGANISMS
LONG-TERM
LOANS FROM MULTIBANK INSTITUTIONS
LOANS FROM DEVELOPMENT BANK INSTITUTIONS
LOANS FROM OTHER ORGANISMS
SECURITIES ASSIGNED FOR SETTLEMENT
CREDITORS FOR REPO
SECURITIES LENDING
PREMIUMS TO BE DELIVERED
COLLATERALS SOLD OR GIVEN AS GUARANTEE
REPOS
REPORTING ENTITY'S OBLIGATION TO RETURN THE COLLATERAL TO THE REPORTED ENTITY
Sold collaterals
Governmental debt
Banking debt
Other debt securities
Collaterals given as guarantee
SECURITIES LENDING
BORROWER'S OBLIGATION TO RETURN SECURITIES SUBJECT TO THE OPERATION TO THE LENDER
Sold collaterals
Governmental debt
Banking debt
Other debt securities
Equity instruments
LENDER'S OBLIGATION TO RETURN THE COLLATERAL TO THE BORROWER
Sold collaterals
Governmental debt
Banking debt
Other debt securities
Equity instruments
DERIVATIVES
SOLD COLLATERALS
Governmental debt
Banking debt
Other debt securities
Equity instruments
Others
OTHER SOLD COLLATERALS
DERIVATIVES
FOR TRADING PURPOSES
FUTURES TO BE DELIVERED
Valuation
FORWARD CONTRACTS TO BE DELIVERED
Valuation
Impairment
OPTIONS
Valuation
Impairment
SWAPS
Valuation
Impairment
PACKAGES OF DERIVATIVE INSTRUMENTS
Valuation
Impairment
FOR HEDGING PURPOSES
FUTURES TO BE DELIVERED
Valuation
Valuation of the primary position
FORWARD CONTRACTS TO BE DELIVERED
Valuation
Valuation of the primary position
Impairment
OPTIONS
Valuation
Valuation of the primary position
Impairment
SWAPS
Valuation
Valuation of the primary position
Impairment
PACKAGES OF DERIVATIVE INSTRUMENTS
Valuation
Valuation of the primary position
Impairment
VALUATION ADJUSTMENTS FOR FINANCIAL LIABILITY HEDGING
OBLIGATIONS IN SECURITIZATION OPERATIONS
LIABILITIES FOR ADMINISTRATION OF TRANSFERRED FINANCIAL ASSETS
OTHER ACCOUNTS PAYABLE
INCOME TAXES TO BE PAID
INCOME TAXES (PROVISIONAL PAYMENTS)
INCOME TAXES (ACTUAL CALCULATION)
PARTICIPATION OF WORKERS IN PROFITS TO BE PAID
CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES PENDING
FORMALIZATION IN SHAREHOLDERS' MEETING
CREDITORS FOR SETTLEMENT OF OPERATIONS
CURRENCY PURCHASE AND SALE
SECURITIES INVESTMENTS
REPOS
SECURITIES LENDING
DERIVATIVES
CREDITORS FOR MARGIN ACCOUNTS
CREDITORS FOR COLLATERALS RECEIVED IN CASH
VARIOUS CREDITORS AND OTHER ACCOUNTS PAYABLE
COMMISSIONS TO BE PAID ON ONGOING OPERATIONS
LIABILITY FOR CAPITALIZABLE LEASE
DEPOSITS IN GUARANTEE
CREDITORS FOR ASSET ACQUISITION
DIVIDENDS TO BE PAID
CREDITORS FOR MAINTENANCE SERVICE
VALUE ADDED TAX
OTHER TAXES AND RIGHTS TO BE PAID
TAXES AND SOCIAL SECURITY CONTRIBUTIONS RETAINED FOR
REMITTANCE
SHORT-TERM DIRECT BENEFITS
PROVISION FOR EMPLOYEE BENEFITS
Long-term direct benefits
Post-employment benefits
Pensions
Seniority premium
Other post-employment benefits
Termination benefits
Termination benefits for reasons other than restructuring
Termination benefits for reason of restructuring
PROVISIONS FOR DIVERSE OBLIGATIONS
Fees
Rents
Promotion and advertising expenses
Technology expenses
Other provisions
OTHER DIVERSE CREDITORS
SUBORDINATED OBLIGATIONS IN CIRCULATION
SUBORDINATED OBLIGATIONS
OF FORCED CONVERSION
OF CONVERSION BY HOLDER'S DECISION
OF CONVERSION BY ISSUING ENTITY'S DECISION
NON-CONVERTIBLE
DEFERRED TAXES AND PTU (IN CHARGE)
DEFERRED INCOME TAXES (IN CHARGE)
DEFERRED PARTICIPATION OF WORKERS IN PROFITS (IN CHARGE)
DEFERRED CREDITS AND ADVANCED CHARGES
DEFERRED CREDITS
OTHER INCOMES TO APPLY
PREMIUM TO AMORTIZE BY PLACEMENT OF DEBT
OTHER DEFERRED CREDITS
ADVANCED CHARGES
INTERESTS COLLECTED IN ADVANCE
COMMISSIONS COLLECTED IN ADVANCE
ADVANCED CHARGES OF GOODS PROMISED FOR SALE OR WITH RETENTION OF
OWNERSHIP
OTHER ADVANCED CHARGES
ACCOUNTING CAPITAL
CONTRIBUTED CAPITAL
SOCIAL CAPITAL
FIXED
VARIABLE
UNPAID SOCIAL CAPITAL
FIXED
VARIABLE
INCREASE BY UPDATE OF PAID SOCIAL CAPITAL (1)
FIXED
VARIABLE
CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES FORMALIZED IN
SHAREHOLDERS' MEETING
INCREASE BY UPDATE OF CONTRIBUTIONS FOR FUTURE
CAPITAL INCREASES FORMALIZED IN SHAREHOLDERS' MEETING (1)
PREMIUM ON SALE OF SHARES
INCREASE BY UPDATE OF PREMIUM ON SALE OF SHARES (1)
SUBORDINATED OBLIGATIONS IN CIRCULATION
INCREASE BY UPDATE OF SUBORDINATED OBLIGATIONS IN
CIRCULATION (1)
EARNED CAPITAL
CAPITAL RESERVES
LEGAL RESERVE
OTHER RESERVES
INCREASE BY UPDATE OF CAPITAL RESERVES (1)
RESULT OF PRIOR EXERCISES
RESULT TO APPLY
RESULT BY ACCOUNTING CHANGES AND ERROR CORRECTIONS
INCREASE BY UPDATE OF RESULT OF PRIOR EXERCISES
(1)
RESULT BY VALUATION OF SECURITIES AVAILABLE FOR SALE
VALUATION
RESULT BY MONETARY POSITION (1)
EFFECT OF DEFERRED INCOME TAXES
ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAXES
INCREASE DUE TO UPDATING OF THE RESULT FROM VALUATION OF TRADING SECURITIES (1)
RESULT FROM VALUATION OF CASH FLOW HEDGING INSTRUMENTS
VALUATION
RESULT FROM NET MONETARY POSITION (1)
EFFECT OF DEFERRED INCOME TAXES
ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAXES
INCREASE DUE TO UPDATING OF THE RESULT FROM VALUATION OF CASH FLOW HEDGING INSTRUMENTS (1)
ACCUMULATED EFFECT FROM CONVERSION
VALUATION
RESULT FROM NET MONETARY POSITION (1)
EFFECT OF DEFERRED INCOME TAXES
ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAXES
INCREASE DUE TO UPDATING OF THE ACCUMULATED EFFECT FROM CONVERSION (1)
REMEASUREMENTS FOR DEFINED BENEFIT EMPLOYEE BENEFITS
ACTUARIAL RESULTS IN OBLIGATIONS
Valuation
Result from net monetary position (1)
Effect of deferred income taxes
Estimate for non-recoverable deferred income taxes
RESULT FROM RETURN OF PLAN ASSETS
Valuation
Result from net monetary position (1)
Effect of deferred income taxes
Estimate for non-recoverable deferred income taxes
INCREASE DUE TO UPDATING OF REMEASUREMENTS FOR DEFINED BENEFIT EMPLOYEE BENEFITS (1)
RESULT FROM HOLDING NON-MONETARY ASSETS
RESULT FROM VALUATION OF FIXED ASSETS
INCREASE DUE TO UPDATING OF RESULT FROM HOLDING NON-MONETARY ASSETS (1)
NET RESULT
Brokerage Houses
(1) These items will be applicable under an inflationary economic environment based on what is established in Financial Reporting Standard B-10 "Effects of Inflation", issued by the Mexican Council for Financial Reporting Standards, A.C. (CINIF).
Brokerage Houses
Series R10 Reclassifications
Report A-1012 Reclassifications in the income statement
Includes figures in national currency, foreign currency, and UDIs valued in pesos
Figures in pesos
| Concept | Minimum Catalog Balance | Derivatives for Trading Purposes | Derivatives for Hedging Purposes | Adjustments for Discontinued Operations | Other Compensations |
|---|---|---|---|---|---|
| Debit | Credit | Debit | Credit | ||
| Brokerage House Financial Statement | |||||
| N.P. and UDIs | Debit | Credit | |||
| F.C. | Debit | Credit | Debit | ||
| Total |
| COMMISSIONS AND FEES CHARGED |
|---|
| PURCHASE AND SALE OF SECURITIES |
| TRUST ACTIVITIES |
| CUSTODY OR ADMINISTRATION OF ASSETS |
| PUBLIC OFFERINGS |
| OF SECURITIES REGISTERED IN THE RNV |
| OF OTHER SECURITIES |
| OPERATIONS WITH GOLD AND SILVER |
| FINANCIAL INTERMEDIATION |
| OPERATIONS WITH INVESTMENT COMPANIES |
| OTHER COMMISSIONS AND FEES CHARGED |
| INCREASE DUE TO UPDATING OF COMMISSIONS AND FEES CHARGED (1) |
| COMMISSIONS AND FEES PAID |
|---|
| PURCHASE AND SALE OF SECURITIES |
| FUNDS TRANSFER |
| LOANS RECEIVED |
| DEBT PLACEMENT |
| MEXICAN STOCK EXCHANGE |
| FINANCIAL INTERMEDIARIES |
| INDEVAL |
| OTHER COMMISSIONS AND FEES PAID |
| INCREASE DUE TO UPDATING OF COMMISSIONS AND FEES PAID (1) |
| INCOME FROM FINANCIAL ADVISORY |
|---|
| INCOME FROM FINANCIAL ADVISORY |
| INCREASE DUE TO UPDATING OF INCOME FROM FINANCIAL ADVISORY (1) |
| RESULT FROM SERVICES |
|---|
| PROFIT FROM PURCHASE AND SALE |
| TRADING SECURITIES |
| AVAILABLE-FOR-SALE SECURITIES |
| HELD-TO-MATURITY SECURITIES |
| DERIVATIVES FOR TRADING PURPOSES |
| DERIVATIVES FOR HEDGING PURPOSES |
| SALE OF RECEIVED COLLATERAL |
| CURRENCIES |
| COINED PRECIOUS METALS |
| INCREASE DUE TO UPDATING OF PROFIT FROM PURCHASE AND SALE (1) |
| LOSS FROM PURCHASE AND SALE |
|---|
| TRADING SECURITIES |
| AVAILABLE-FOR-SALE SECURITIES |
| HELD-TO-MATURITY SECURITIES |
| DERIVATIVES FOR TRADING PURPOSES |
| DERIVATIVES FOR HEDGING PURPOSES |
| SALE OF RECEIVED COLLATERAL |
| CURRENCIES |
| COINED PRECIOUS METALS |
| TRANSACTION COSTS |
| FOR TRADING SECURITIES |
| FOR PURCHASE AND SALE OF DERIVATIVES |
| INCREASE DUE TO UPDATING OF LOSS FROM PURCHASE AND SALE (1) |
| INTEREST INCOME |
|---|
| INTEREST ON AVAILABILITIES |
| BANKS |
| RESTRICTED AVAILABILITIES OR GIVEN AS COLLATERAL |
| INTERESTS AND YIELDS IN FAVOR ARISING FROM MARGIN ACCOUNTS |
| CASH |
| SECURITIES |
| OTHER ASSETS |
| INTERESTS AND YIELDS IN FAVOR ARISING FROM INVESTMENTS IN SECURITIES |
| FOR TRADING SECURITIES |
| FOR AVAILABLE-FOR-SALE SECURITIES |
| FOR HELD-TO-MATURITY SECURITIES |
| INTERESTS AND YIELDS IN FAVOR IN REPO OPERATIONS |
| INCOME ARISING FROM HEDGING OPERATIONS |
| PREMIUMS IN FAVOR IN SECURITIES LENDING OPERATIONS |
| PREMIUMS FROM DEBT PLACEMENT |
| MARKETABLE SECURITIES |
| SUBORDINATED OBLIGATIONS |
| DIVIDENDS FROM EQUITY INSTRUMENTS |
| PROFIT FROM REVALUATION |
| PROFIT FROM REVALUATION CHANGES |
| REVALUATION OF INDEXED INSTRUMENTS |
| REVALUATION OF UDIs ITEMS |
| INCREASE DUE TO UPDATING OF INTEREST INCOME (1) |
| INTEREST EXPENSES |
|---|
| INTERESTS ON MARKETABLE SECURITIES |
| INTERESTS ON BANK LOANS AND FROM OTHER ENTITIES |
| INTERESTS ON SUBORDINATED OBLIGATIONS |
| OF FORCED CONVERSION |
| OF CONVERSION BY HOLDER'S DECISION |
| OF CONVERSION BY ISSUER'S DECISION |
| NON-CONVERTIBLE |
| INTERESTS AND YIELDS IN CHARGE IN REPO OPERATIONS |
| EXPENSES ARISING FROM HEDGING OPERATIONS |
| PREMIUMS IN CHARGE IN SECURITIES LENDING OPERATIONS |
| DISCOUNTS FROM DEBT PLACEMENT |
| MARKETABLE SECURITIES |
| SUBORDINATED OBLIGATIONS |
| ISSUANCE EXPENSES FROM DEBT PLACEMENT |
| LOSS FROM REVALUATION |
| LOSS FROM REVALUATION CHANGES |
| REVALUATION OF INDEXED INSTRUMENTS |
| REVALUATION OF UDIs ITEMS |
| INCREASE DUE TO UPDATING OF INTEREST EXPENSES (1) |
| RESULT FROM VALUATION AT FAIR VALUE |
|---|
| RESULT FROM VALUATION AT FAIR VALUE |
| TRADING SECURITIES |
| DERIVATIVES FOR TRADING PURPOSES |
| DERIVATIVES FOR HEDGING PURPOSES |
| OF AVAILABLE-FOR-SALE SECURITIES IN FAIR VALUE HEDGES |
| SOLD COLLATERAL |
| LOSS FROM IMPAIRMENT OR EFFECT FROM IMPAIRMENT REVERSAL |
| OF SECURITIES AND DERIVATIVES |
| AVAILABLE-FOR-SALE SECURITIES |
| HELD-TO-MATURITY SECURITIES |
| DERIVATIVES |
| RESULT FROM VALUATION OF CURRENCIES |
| RESULT FROM VALUATION OF COINED PRECIOUS METALS |
| INCREASE DUE TO UPDATING OF RESULT FROM VALUATION AT FAIR VALUE (1) |
| RESULT FROM NET MONETARY POSITION (FINANCIAL INTERMEDIATION MARGIN) |
|---|
| RESULT FROM NET MONETARY POSITION ARISING FROM POSITIONS THAT GENERATE FINANCIAL INTERMEDIATION MARGIN (DEBIT BALANCE) |
| RESULT FROM NET MONETARY POSITION ARISING FROM POSITIONS THAT GENERATE FINANCIAL INTERMEDIATION MARGIN (CREDIT BALANCE) |
| INCREASE DUE TO UPDATING OF RESULT FROM NET MONETARY POSITION (FINANCIAL INTERMEDIATION MARGIN) (1) |
| FINANCIAL INTERMEDIATION MARGIN |
|---|
| OTHER INCOME (EXPENSES) FROM OPERATION |
| RECOVERIES |
| TAXES |
| EXCESS IN BENEFITS TO RECEIVE IN SECURITIZATION OPERATIONS |
| OTHER RECOVERIES |
| FINANCIAL COST FOR CAPITALIZABLE LEASE |
| CHARGES TO ESTIMATE FOR UNRECOVERABILITY OR DIFFICULT COLLECTION |
| LOSSES |
| FRAUD |
| DISASTERS |
| OTHER LOSSES |
| DIVIDENDS FROM PERMANENT INVESTMENTS |
| DIVIDENDS FROM OTHER PERMANENT INVESTMENTS |
| DIVIDENDS FROM PERMANENT INVESTMENTS IN ASSOCIATES |
| AVAILABLE-FOR-SALE |
| DONATIONS |
| LOSS IN CUSTODY AND ADMINISTRATION OF ASSETS |
| LOSS IN TRUST OPERATIONS |
| LOSS FROM IMPAIRMENT OR EFFECT FROM IMPAIRMENT REVERSAL |
| OF REAL ESTATE |
| OF COMMERCIAL CREDIT |
| OF OTHER PERMANENT INVESTMENTS VALUED AT COST |
| OF OTHER LONG-TERM ASSETS |
| OF OTHER ASSETS |
| INTERESTS IN CHARGE IN FINANCING FOR ASSET ACQUISITION |
| PROFIT FROM SALE OF REAL ESTATE, FURNITURE AND EQUIPMENT |
| CANCELLATION OF ESTIMATE FOR UNRECOVERABILITY OR DIFFICULT COLLECTION |
| CANCELLATION OF OTHER LIABILITY ACCOUNTS |
| INTERESTS IN FAVOR ARISING FROM LOANS TO OFFICIALS AND EMPLOYEES |
| INCOME FROM LEASING |
| PROFIT FROM VALUATION OF BENEFITS TO RECEIVE IN SECURITIZATION OPERATIONS |
| PROFIT FROM VALUATION OF ASSET FOR ADMINISTRATION OF TRANSFERRED ASSETS |
| PROFIT FROM VALUATION OF LIABILITY FOR ADMINISTRATION OF TRANSFERRED ASSETS |
| LOSS FROM SALE OF REAL ESTATE, FURNITURE AND EQUIPMENT |
| LOSS FROM VALUATION OF BENEFITS TO RECEIVE IN SECURITIZATION OPERATIONS |
| LOSS FROM VALUATION OF ASSET FOR ADMINISTRATION OF TRANSFERRED FINANCIAL ASSETS |
| LOSS FROM VALUATION OF LIABILITY FOR ADMINISTRATION OF TRANSFERRED FINANCIAL ASSETS |
| LOSS IN BENEFITS TO RECEIVE IN SECURITIZATION OPERATIONS |
| OTHER ITEMS FROM INCOME (EXPENSES) FROM OPERATION |
| RESULT FROM NET MONETARY POSITION ORIGINATED BY ITEMS NOT RELATED TO FINANCIAL INTERMEDIATION MARGIN (1) |
| RESULT FROM REVALUATION OF ITEMS NOT RELATED TO FINANCIAL INTERMEDIATION MARGIN |
| INCREASE DUE TO UPDATING OF OTHER INCOME (EXPENSES) FROM OPERATION (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 NON-RECOVERABLE DEFERRED PTU |
| FEES |
| RENTS |
| PROMOTION AND ADVERTISING EXPENSES |
| FEES TO AMIB |
| TAXES AND DIVERSE RIGHTS |
| NON-DEDUCTIBLE EXPENSES |
| TECHNOLOGY EXPENSES |
| DEPRECIATIONS |
| AMORTIZATIONS |
| TELEPHONES AND COMMUNICATION EXPENSES |
| CNBV INSPECTION AND SUPERVISION FEES |
| CONSERVATION AND MAINTENANCE EXPENSES |
| OTHER ADMINISTRATION AND PROMOTION EXPENSES |
| INCREASE DUE TO UPDATING OF ADMINISTRATION AND PROMOTION EXPENSES (1) |
| RESULT FROM OPERATION |
|---|
| PARTICIPATION IN RESULT OF NON-CONSOLIDATED SUBSIDIARIES AND ASSOCIATES |
| RESULT OF THE PERIOD OF NON-CONSOLIDATED SUBSIDIARIES AND ASSOCIATES |
| IN NON-CONSOLIDATED 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 |
| INCREASE DUE TO UPDATING OF PARTICIPATION IN RESULT OF NON-CONSOLIDATED SUBSIDIARIES AND ASSOCIATES (1) |
| RESULT BEFORE INCOME TAXES |
|---|
| INCOME TAXES INCURRED |
| INCOME TAXES INCURRED |
| INCREASE DUE TO UPDATING OF INCOME TAXES INCURRED (1) |
| DEFERRED INCOME TAXES |
|---|
| DEFERRED INCOME TAXES |
| ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAX |
| INCREASE DUE TO UPDATING OF DEFERRED INCOME TAXES (1) |
| RESULT BEFORE DISCONTINUED OPERATIONS |
|---|
| DISCONTINUED OPERATIONS |
| DISCONTINUED OPERATIONS |
| INCREASE DUE TO UPDATING OF DISCONTINUED OPERATIONS (1) |
NET RESULT
Brokerage Houses
(1) These items will be applicable under an inflationary economic environment based on what is established in Financial Reporting Standard B-10 "Effects of Inflation", issued by the Mexican Council for Financial Reporting Standards, A.C. (CINIF).
SERIES R12 CONSOLIDATION
This series is integrated by two (2) reports, whose frequency of preparation and presentation must be monthly.
REPORTS
A-1219
Consolidation of the brokerage house's balance sheet with its subsidiaries
Refers to the eliminations that must be made in order to consolidate the information of the brokerage house, with the information of its subsidiaries. The report presents the balance sheet of the brokerage house, the sum of the balance sheets of the subsidiaries, the disaggregated sum of the balances and the eliminations.
A-1220
Consolidation of the brokerage house's income statement with its subsidiaries
Refers to the eliminations that must be made in order to consolidate the information of the brokerage house with the information of its subsidiaries. The report presents the income statement of the brokerage house, the sum of the income statements of the subsidiaries, the disaggregated sum of the income statements and the eliminations.
Data referring to balances and amounts must be presented in national currency, VSM and UDIs valued in pesos and foreign currency valued in pesos using the exchange rate indicated in the current accounting criteria. These amounts and balances must be presented in pesos rounded, without decimals, without commas, without periods and with positive figures. For example: $20,585.70 would be 20586.
CAPTURE FORMAT
Brokerage houses will carry out the sending of information related to reports A-1219 Consolidation of the brokerage house's balance sheet with its subsidiaries, A-1220 Consolidation of the brokerage house's income statement with its subsidiaries, described above, by using the following capture format:
REQUESTED INFORMATION
| SECTION | REPORT IDENTIFIER | PERIOD | ENTITY KEY |
|---|---|---|---|
| NUMBER OF SUBSIDIARIES | |||
| FINANCIAL INFORMATION SECTION | |||
| SUBSIDIARY KEY | CONCEPT | REPORT | |
| BALANCE TYPE | MOVEMENT TYPE | ||
| DATA |
Brokerage houses will report the information indicated in this series adjusting to the characteristics and specifications for filling out and sending information presented in the Interinstitutional Information Transfer System (SITI) or in that which the National Banking and Securities Commission (CNBV) makes known in its case.
Brokerage Houses
Series R12 Consolidation
Report A-1219 Consolidation of the brokerage house's balance sheet with its subsidiaries
Includes figures in national currency, foreign currency, and UDIs valued in pesos
Figures in pesos
| Concept | Balance Sheet of the B.H. | Sum of Balance Sheet of subsidiaries | Sum of Balance Sheet of the B.H. and subsidiaries | Eliminations | Consolidated Balance Sheet of the B.H. with its subsidiaries |
|---|---|---|---|---|---|
| Debit | Credit | Debit | Credit | Debit |
| OFF-BALANCE SHEET ACCOUNTS |
|---|
| CLIENTS CURRENT ACCOUNTS |
| CLIENTS BANKS |
| NATIONAL CURRENCY |
| FOREIGN CURRENCY |
| CASH IN GUARANTEE FOR SECURITIES LENDING |
| DIVIDENDS RECEIVED FROM CLIENTS |
| INTERESTS RECEIVED FROM CLIENTS |
| SETTLEMENT OF CLIENT OPERATIONS |
| FOR SALE OF SECURITIES |
| FOR ARBITRAGE |
| FOR FUTURES OPERATIONS |
| FOR TRUSTS |
| S.D. INDEVAL |
| PREMIUMS RECEIVED FROM CLIENTS |
| SETTLEMENTS WITH CLIENT CURRENCIES |
| MARGIN ACCOUNTS |
| CREDIT LINES GRANTED TO CLIENTS FOR GUARANTEE FOR SECURITIES LENDING |
| CREDIT LINES GRANTED TO CLIENTS FOR GUARANTEE FOR FUTURES OPERATIONS |
| CREDIT LINES GRANTED TO CLIENTS FOR GUARANTEE FOR OPTIONS |
| OTHER CURRENT ACCOUNTS |
| CLIENT INVESTMENTS DEPOSITED IN BANKS |
| CUSTODY OPERATIONS |
| CLIENT SECURITIES RECEIVED IN CUSTODY |
| GOVERNMENTAL DEBT |
| BANKING DEBT |
| OTHER DEBT SECURITIES |
| EQUITY INSTRUMENTS |
| Commercial, industrial and service equity instruments |
| Equity instruments of investment companies |
| COUPONS |
| GOLD AND SILVER INVENTORY |
| SECURITIES IN TRUST |
| CLIENT SECURITIES ABROAD |
| ADMINISTRATION OPERATIONS |
| REPO OPERATIONS FOR CLIENT ACCOUNT |
| DEBTORS FOR REPO FOR CLIENT ACCOUNT |
| CREDITORS FOR REPO FOR CLIENT ACCOUNT |
| SECURITIES LENDING OPERATIONS FOR CLIENT ACCOUNT |
| SECURITIES SUBJECT TO THE OPERATION DELIVERED |
| Governmental debt |
| Banking debt |
| Other debt securities |
| Equity instruments |
| SECURITIES SUBJECT TO THE OPERATION RECEIVED |
| Governmental debt |
| Banking debt |
| Other debt securities |
| Equity instruments |
| COLLATERAL RECEIVED AS GUARANTEE FOR CLIENT ACCOUNT |
| IN REPOS |
| Governmental debt |
| Banking debt |
| Other debt securities |
| IN SECURITIES LENDING |
| Cash |
| Governmental debt |
| Banking debt |
| Other debt securities |
| Equity instruments |
| Letters of credit |
| IN DERIVATIVES |
| Governmental debt |
| Banking debt |
| Other debt securities |
| Equity instruments |
| Other |
| OTHER COLLATERAL RECEIVED AS GUARANTEE FOR OTHER CLIENT OPERATIONS |
| COLLATERAL DELIVERED AS GUARANTEE FOR CLIENT ACCOUNT |
| IN REPOS |
| Governmental debt |
| Banking debt |
| Other debt securities |
| IN SECURITIES LENDING |
| Cash |
| Governmental debt |
| Banking debt |
| Other debt securities |
| Equity instruments |
| Letters of credit |
| IN DERIVATIVES |
| Governmental debt |
| Banking debt |
| Other debt securities |
| Equity instruments |
| Other |
| OTHER COLLATERAL DELIVERED AS GUARANTEE FOR OTHER CLIENT OPERATIONS |
| DERIVATIVES PURCHASE OPERATIONS |
| OF CLIENT FUTURES AND FORWARD CONTRACTS (NOTIONAL AMOUNT) |
| Futures |
| Forward contracts |
| OF OPTIONS |
| OF SWAPS |
| OF CLIENT DERIVATIVE INSTRUMENT PACKAGES |
| DERIVATIVES SALE OPERATIONS |
| OF CLIENT FUTURES AND FORWARD CONTRACTS (NOTIONAL AMOUNT) |
| Futures |
| Forward contracts |
| OF OPTIONS |
| OF SWAPS |
| OF CLIENT DERIVATIVE INSTRUMENT PACKAGES |
| ADMINISTERED TRUSTS |
| OPERATIONS FOR OWN ACCOUNT |
| CONTINGENT ASSETS AND LIABILITIES |
| COLLATERAL RECEIVED BY THE ENTITY |
| CASH ADMINISTERED IN TRUST |
| GOVERNMENTAL DEBT |
| BANKING DEBT |
| OTHER DEBT SECURITIES |
| EQUITY INSTRUMENTS |
| OTHER |
| COLLATERAL RECEIVED AND SOLD OR DELIVERED AS GUARANTEE BY THE ENTITY |
| GOVERNMENTAL DEBT |
| BANKING DEBT |
| OTHER DEBT SECURITIES |
| EQUITY INSTRUMENTS |
| OTHER |
| OTHER REGISTRATION ACCOUNTS |
| ASSET |
| AVAILABILITIES |
| CASH |
| BANKS |
| DEPOSITS IN FINANCIAL ENTITIES |
| CURRENCIES TO BE DELIVERED |
| OTHER AVAILABILITIES |
| COINED PRECIOUS METALS |
| OTHER AVAILABILITIES |
| RESTRICTED AVAILABILITIES OR GIVEN AS COLLATERAL |
| CURRENCIES TO BE RECEIVED |
| CASH ADMINISTERED IN TRUST |
| OTHER RESTRICTED AVAILABILITIES OR GIVEN AS COLLATERAL |
| MARGIN ACCOUNTS (DERIVATIVES) |
| CASH |
| SECURITIES |
| OTHER ASSETS |
| INVESTMENTS IN SECURITIES |
| TRADING SECURITIES |
| TRADING SECURITIES WITHOUT RESTRICTION |
| Governmental debt |
| In position |
| To be delivered |
| Banking debt |
| In position |
| To be delivered |
| Other debt securities |
| In position |
| To be delivered |
| Equity instruments |
| In position |
| To be delivered |
| TRADING SECURITIES RESTRICTED OR GIVEN AS COLLATERAL IN REPO OPERATIONS |
| Governmental debt |
| Banking debt |
| Other debt securities |
| TRADING SECURITIES RESTRICTED OR GIVEN AS COLLATERAL IN SECURITIES LENDING OPERATIONS |
| Governmental debt |
| Banking debt |
| Other debt securities |
| Equity instruments |
| TRADING SECURITIES RESTRICTED OR GIVEN AS COLLATERAL (OTHER) |
| Governmental debt |
| In position |
| To be received |
| Banking debt |
| In position |
| To be received |
| Other debt securities |
| In position |
| To be received |
| Equity instruments |
| In position |
| To be received |
| AVAILABLE-FOR-SALE SECURITIES |
| AVAILABLE-FOR-SALE SECURITIES WITHOUT RESTRICTION |
| Governmental debt |
| In position |
| To be delivered |
| Banking debt |
| In position |
| To be delivered |
| Other debt securities |
| In position |
| To be delivered |
| Equity instruments |
| In position |
| To be delivered |
| AVAILABLE-FOR-SALE SECURITIES RESTRICTED OR GIVEN AS COLLATERAL IN REPO OPERATIONS |
| Governmental debt |
| Banking debt |
| Other debt securities |
| AVAILABLE-FOR-SALE SECURITIES RESTRICTED OR GIVEN AS COLLATERAL IN SECURITIES LENDING OPERATIONS |
| Governmental debt |
| Banking debt |
| Other debt securities |
| Equity instruments |
| AVAILABLE-FOR-SALE SECURITIES RESTRICTED OR GIVEN AS COLLATERAL (OTHER) |
| Governmental debt |
| In position |
| To be received |
| Banking debt |
| In position |
| To be received |
| Other debt securities |
| In position |
| To be received |
| Equity instruments |
| In position |
| To be received |
| HELD-TO-MATURITY SECURITIES |
| HELD-TO-MATURITY SECURITIES WITHOUT RESTRICTION |
| Governmental debt |
| In position |
| To be delivered |
| Banking debt |
| In position |
| To be delivered |
| Other debt securities |
| In position |
| To be delivered |
| HELD-TO-MATURITY SECURITIES RESTRICTED OR GIVEN AS COLLATERAL IN REPO OPERATIONS |
| Governmental debt |
| Banking debt |
| Other debt securities |
| HELD-TO-MATURITY SECURITIES RESTRICTED OR GIVEN AS COLLATERAL IN SECURITIES LENDING OPERATIONS |
| Governmental debt |
| Banking debt |
| Other debt securities |
| HELD-TO-MATURITY SECURITIES RESTRICTED OR GIVEN AS COLLATERAL (OTHER) |
| Governmental debt |
| In position |
| To be received |
| Banking debt |
| In position |
| To be received |
| Other debt securities |
| In position |
| To be received |
| DEBTORS FOR REPO |
| SECURITIES LENDING |
| PREMIUMS TO BE RECEIVED |
| DERIVATIVES |
| FOR TRADING PURPOSES |
| FUTURES TO BE RECEIVED |
| Valuation |
| FORWARD CONTRACTS TO BE RECEIVED |
| Valuation |
| Impairment |
| OPTIONS |
| Valuation |
| Impairment |
| SWAPS |
| Valuation |
| Impairment |
| DERIVATIVE INSTRUMENT PACKAGES |
| Valuation |
| Impairment |
| FOR HEDGING PURPOSES |
| FUTURES TO BE RECEIVED |
| Valuation |
| Valuation of primary position |
| FORWARD CONTRACTS TO BE RECEIVED |
| Valuation |
| Valuation of primary position |
| Impairment |
| OPTIONS |
| Valuation |
| Valuation of primary position |
| Impairment |
| SWAPS |
| Valuation |
| Valuation of primary position |
| Impairment |
| DERIVATIVE INSTRUMENT PACKAGES |
| Valuation |
| Valuation of primary position |
| Impairment |
| VALUATION ADJUSTMENTS FOR HEDGING OF FINANCIAL ASSETS |
| BENEFITS TO RECEIVE IN SECURITIZATION OPERATIONS |
| BENEFITS ON THE REMNANT IN SECURITIZATION OPERATIONS |
| ASSET FOR ADMINISTRATION OF TRANSFERRED FINANCIAL ASSETS |
| ACCOUNTS RECEIVABLE |
| DEBTORS FOR SETTLEMENT OF OPERATIONS |
| CURRENCY PURCHASE AND SALE |
| INVESTMENTS IN SECURITIES |
| REPOS |
| SECURITIES LENDING |
| DERIVATIVES |
| FOR ISSUANCE OF SECURITIES |
| DEBTORS FOR MARGIN ACCOUNTS (DERIVATIVES) |
| DEBTORS FOR CASH COLLATERAL GRANTED |
| FIDUCIARY RIGHTS |
| DIVERSE DEBTORS |
| PREMIUMS, COMMISSIONS AND RIGHTS TO BE RECEIVED |
| CLIENTS CURRENT AND MARGIN ACCOUNT |
| BALANCES IN FAVOR OF TAXES AND CREDITABLE TAXES |
| LOANS AND OTHER DEBTS OF STAFF |
| OTHER DEBTORS |
| ESTIMATE FOR UNRECOVERABILITY OR DIFFICULT COLLECTION |
| REAL ESTATE, FURNITURE AND EQUIPMENT |
| REAL ESTATE, FURNITURE AND EQUIPMENT |
| LAND |
| CONSTRUCTIONS |
| CONSTRUCTIONS IN PROCESS |
| TRANSPORT EQUIPMENT |
| COMPUTING EQUIPMENT |
| FURNITURE |
| ADAPTATIONS AND IMPROVEMENTS |
| OTHER REAL ESTATE, FURNITURE AND EQUIPMENT |
| REVALUATION OF REAL ESTATE, FURNITURE AND EQUIPMENT (1) |
| LAND |
| CONSTRUCTIONS |
| CONSTRUCTIONS IN PROCESS |
| TRANSPORT EQUIPMENT |
| COMPUTING EQUIPMENT |
| FURNITURE |
| ADAPTATIONS AND IMPROVEMENTS |
| OTHER REVALUATIONS OF REAL ESTATE, FURNITURE AND EQUIPMENT |
| ACCUMULATED DEPRECIATION OF REAL ESTATE, FURNITURE AND EQUIPMENT |
| CONSTRUCTIONS |
| TRANSPORT EQUIPMENT |
| COMPUTING EQUIPMENT |
| FURNITURE |
| ADAPTATIONS AND IMPROVEMENTS |
| OTHER ACCUMULATED DEPRECIATIONS OF REAL ESTATE, FURNITURE AND EQUIPMENT |
| REVALUATION OF ACCUMULATED DEPRECIATION OF REAL ESTATE, FURNITURE AND EQUIPMENT (1) |
| CONSTRUCTIONS |
| TRANSPORT EQUIPMENT |
| COMPUTING EQUIPMENT |
| FURNITURE |
| ADAPTATIONS AND IMPROVEMENTS |
| OTHER REVALUATIONS OF ACCUMULATED DEPRECIATION OF REAL ESTATE, 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 |
| 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 |
PERTAINING TO THE FINANCIAL SECTOR
NOT PERTAINING TO THE FINANCIAL SECTOR
OTHER LONG-TERM ASSETS AVAILABLE FOR SALE
PERTAINING TO THE FINANCIAL SECTOR
NOT PERTAINING TO THE FINANCIAL SECTOR
DEFERRED TAXES AND PTU (IN FAVOR)
DEFERRED INCOME TAXES (IN FAVOR)
DEFERRED EMPLOYEES' PARTICIPATION IN PROFITS (IN FAVOR)
ESTIMATE FOR NON-RECOVERABLE DEFERRED TAXES AND PTU
OTHER ASSETS
DEFERRED CHARGES, PREPAID EXPENSES AND INTANGIBLES
DEFERRED CHARGES
Discount to be amortized on issued securities
Financial cost to be amortized on capitalizable lease operations
Expenses for issuance of securities
Insurance to be amortized
Other deferred charges
PREPAID EXPENSES
Interest paid in advance
Commissions paid in advance
Advance or provisional tax payments
Rent paid in advance
Other prepaid expenses
INTANGIBLES
Goodwill
From subsidiaries
From associates
Revaluation of goodwill (1)
From subsidiaries
From associates
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 premium
Other post-employment benefits
OTHERS
LIABILITIES
MARKETABLE SECURITIES LIABILITIES
BANK LOANS AND LOANS FROM OTHER ENTITIES
SHORT-TERM
LOANS FROM MULTIPLE BANKING INSTITUTIONS
LOANS FROM DEVELOPMENT BANKING INSTITUTIONS
LOANS FROM OTHER ENTITIES
LONG-TERM
LOANS FROM MULTIPLE BANKING INSTITUTIONS
LOANS FROM DEVELOPMENT BANKING INSTITUTIONS
LOANS FROM OTHER ENTITIES
SECURITIES TO BE SETTLED
REPO CREDITORS
SECURITIES LOAN
PREMIUMS TO BE DELIVERED
COLLATERAL SOLD OR GIVEN AS GUARANTEE
REPOS
OBLIGATION OF THE REPO SELLER TO RETURN THE COLLATERAL TO THE REPO BUYER
Collateral sold
Government debt
Bank debt
Other debt securities
Collateral given as guarantee
SECURITIES LOAN
OBLIGATION OF THE BORROWER TO RETURN THE SECURITIES SUBJECT TO THE OPERATION
TO THE LENDER
Collateral sold
Government debt
Bank debt
Other debt securities
Equity instruments
OBLIGATION OF THE LENDER TO RETURN THE COLLATERAL TO THE BORROWER
Collateral sold
Government debt
Bank debt
Other debt securities
Equity instruments
DERIVATIVES
COLLATERAL SOLD
Government debt
Bank debt
Other debt securities
Equity instruments
Others
OTHER COLLATERAL SOLD
DERIVATIVES
FOR TRADING PURPOSES
FUTURES TO BE DELIVERED
Valuation
FORWARD CONTRACTS TO BE DELIVERED
Valuation
Impairment
OPTIONS
Valuation
Impairment
SWAPS
Valuation
Impairment
DERIVATIVE INSTRUMENT PACKAGES
Valuation
Impairment
FOR HEDGING PURPOSES
FUTURES TO BE DELIVERED
Valuation
Valuation of the primary position
FORWARD CONTRACTS TO BE DELIVERED
Valuation
Valuation of the primary position
Impairment
OPTIONS
Valuation
Valuation of the primary position
Impairment
SWAPS
Valuation
Valuation of the primary position
Impairment
DERIVATIVE INSTRUMENT PACKAGES
Valuation
Valuation of the primary position
Impairment
HEDGE ADJUSTMENTS FOR FINANCIAL LIABILITIES
OBLIGATIONS IN SECURITIZATION OPERATIONS
LIABILITIES FOR ADMINISTRATION OF TRANSFERRED FINANCIAL ASSETS
OTHER ACCOUNTS PAYABLE
INCOME TAXES PAYABLE
INCOME TAXES (PROVISIONAL PAYMENTS)
INCOME TAXES (ACTUAL CALCULATION)
EMPLOYEES' PARTICIPATION IN PROFITS PAYABLE
CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES PENDING FORMALIZATION IN
SHAREHOLDERS' MEETING
CREDITORS FOR SETTLEMENT OF OPERATIONS
FOREIGN EXCHANGE SALES AND PURCHASES
SECURITIES INVESTMENTS
REPOS
SECURITIES LOAN
DERIVATIVES
CREDITORS FOR MARGIN ACCOUNTS
CREDITORS FOR CASH COLLATERAL RECEIVED
OTHER CREDITORS AND OTHER ACCOUNTS PAYABLE
COMMISSIONS PAYABLE ON ONGOING OPERATIONS
LIABILITY FOR CAPITALIZABLE LEASE
SECURITY DEPOSITS
CREDITORS FOR ACQUISITION OF ASSETS
DIVIDENDS PAYABLE
CREDITORS FOR MAINTENANCE SERVICES
VALUE ADDED TAX
OTHER TAXES AND DUTIES PAYABLE
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 premium
Other post-employment benefits
Termination benefits
Termination benefits for reasons other than restructuring
Termination benefits due to restructuring
PROVISIONS FOR DIVERSE OBLIGATIONS
Fees
Rent
Promotion and advertising expenses
Technology expenses
Other provisions
OTHER DIVERSE CREDITORS
SUBORDINATED OBLIGATIONS IN CIRCULATION
SUBORDINATED OBLIGATIONS
OF FORCED CONVERSION
OF CONVERSION BY HOLDER'S DECISION
OF CONVERSION BY ISSUER'S DECISION
NON-CONVERTIBLE
DEFERRED TAXES AND PTU (CHARGE)
DEFERRED INCOME TAXES (CHARGE)
DEFERRED EMPLOYEES' PARTICIPATION IN PROFITS (CHARGE)
DEFERRED CREDITS AND ADVANCE RECEIPTS
DEFERRED CREDITS
OTHER INCOMES TO BE APPLIED
PREMIUM TO BE AMORTIZED FOR DEBT PLACEMENT
OTHER DEFERRED CREDITS
ADVANCE RECEIPTS
INTERESTS RECEIVED IN ADVANCE
COMMISSIONS RECEIVED IN ADVANCE
ADVANCE RECEIPTS FOR GOODS PROMISED FOR SALE OR WITH RESERVATION OF OWNERSHIP
OTHER ADVANCE RECEIPTS
EQUITY CAPITAL
CONTROLLING INTEREST
CONTRIBUTED CAPITAL
SHARE CAPITAL
FIXED
VARIABLE
UNPAID SHARE CAPITAL
FIXED
VARIABLE
INCREASE BY UPDATING PAID SHARE CAPITAL (1)
FIXED
VARIABLE
CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES FORMALIZED IN SHAREHOLDERS' MEETING
INCREASE BY UPDATING CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES
FORMALIZED IN SHAREHOLDERS' MEETING (1)
SHARE PREMIUM
INCREASE BY UPDATING SHARE PREMIUM (1)
SUBORDINATED OBLIGATIONS IN CIRCULATION
INCREASE BY UPDATING SUBORDINATED OBLIGATIONS IN CIRCULATION (1)
EARNED CAPITAL
CAPITAL RESERVES
LEGAL RESERVE
OTHER RESERVES
INCREASE BY UPDATING CAPITAL RESERVES (1)
RESULTS OF PRIOR PERIODS
RESULT TO BE APPLIED
RESULT FROM ACCOUNTING CHANGES AND ERROR CORRECTIONS
INCREASE BY UPDATING RESULTS OF PRIOR PERIODS (1)
RESULT FROM VALUATION OF SECURITIES AVAILABLE FOR SALE
VALUATION
RESULT FROM MONETARY POSITION (1)
EFFECT OF DEFERRED INCOME TAXES
ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAXES
INCREASE BY UPDATING RESULT FROM VALUATION OF SECURITIES
AVAILABLE FOR SALE (1)
RESULT FROM VALUATION OF CASH FLOW HEDGING INSTRUMENTS
VALUATION
RESULT FROM MONETARY POSITION (1)
EFFECT OF DEFERRED INCOME TAXES
ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAXES
INCREASE BY UPDATING RESULT FROM VALUATION OF INSTRUMENTS
FOR CASH FLOW HEDGING (1)
ACCUMULATED EFFECT FROM CONVERSION
VALUATION
RESULT FROM MONETARY POSITION (1)
EFFECT OF DEFERRED INCOME TAXES
ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAXES
INCREASE BY UPDATING ACCUMULATED EFFECT FROM CONVERSION (1)
REMEDIATIONS FOR DEFINED EMPLOYEE BENEFITS
ACTUARIAL RESULTS IN OBLIGATIONS
Valuation
Result from monetary position (1)
Effect of deferred income taxes
Estimate for non-recoverable deferred income taxes
RESULT FROM 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
FROM VALUATION OF FIXED ASSETS
INCREASE BY UPDATING RESULT FROM HOLDING NON-MONETARY
ASSETS (1)
NET RESULT
NON-CONTROLLING INTEREST
Net result corresponding to non-controlling interest
Other non-controlling interest
Brokerage Houses
(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).
Brokerage Houses
Series R12 Consolidation
Report A-1220 Consolidation of the brokerage house's income statement with its subsidiaries
Includes figures in national currency, foreign currency and UDIS valued in pesos
Figures in pesos
Concept
Brokerage House
Income Statement
Sum of Income Statements of
Subsidiaries
Sum of Income Statements of
Brokerage House and
Subsidiaries
Eliminations
Consolidated Income Statement of Brokerage House with its Subsidiaries
Debit
Credit
COMMISSIONS AND FEES CHARGED
SECURITIES SALES AND PURCHASES
TRUST ACTIVITIES
CUSTODY OR ADMINISTRATION OF ASSETS
PUBLIC OFFERINGS
OF SECURITIES REGISTERED IN THE RNV
OF OTHER SECURITIES
OPERATIONS WITH GOLD AND SILVER
FINANCIAL INTERMEDIATION
OPERATIONS WITH INVESTMENT COMPANIES
OTHER COMMISSIONS AND FEES CHARGED
INCREASE BY UPDATING COMMISSIONS AND FEES CHARGED (1)
COMMISSIONS AND FEES PAID
SECURITIES SALES AND PURCHASES
FUND TRANSFER
LOANS RECEIVED
DEBT PLACEMENT
MEXICAN STOCK EXCHANGE
FINANCIAL INTERMEDIARIES
INDEVAL
OTHER COMMISSIONS AND FEES PAID
INCREASE BY UPDATING COMMISSIONS AND FEES PAID (1)
INCOME FROM FINANCIAL ADVISORY
INCOME FROM FINANCIAL ADVISORY
INCREASE BY UPDATING INCOME FROM FINANCIAL ADVISORY (1)
RESULT FROM SERVICES
PROFIT FROM SALES AND PURCHASES
SECURITIES FOR TRADING
SECURITIES AVAILABLE FOR SALE
SECURITIES HELD TO MATURITY
DERIVATIVES FOR TRADING PURPOSES
DERIVATIVES FOR HEDGING PURPOSES
SALE OF RECEIVED COLLATERAL
CURRENCIES
COINED PRECIOUS METALS
INCREASE BY UPDATING PROFIT FROM SALES AND PURCHASES (1)
LOSS FROM SALES AND PURCHASES
SECURITIES FOR TRADING
SECURITIES AVAILABLE FOR SALE
SECURITIES HELD TO MATURITY
DERIVATIVES FOR TRADING PURPOSES
DERIVATIVES FOR HEDGING PURPOSES
SALE OF RECEIVED COLLATERAL
CURRENCIES
COINED PRECIOUS METALS
TRANSACTION COSTS
FOR SECURITIES FOR TRADING
FOR SALES AND PURCHASES OF DERIVATIVES
INCREASE BY UPDATING LOSS FROM SALES AND PURCHASES (1)
INTEREST INCOME
INTERESTS ON AVAILABILITIES
BANKS
RESTRICTED AVAILABILITIES OR GIVEN AS GUARANTEE
INTERESTS AND YIELDS IN FAVOR FROM MARGIN ACCOUNTS
CASH
SECURITIES
OTHER ASSETS
INTERESTS AND YIELDS IN FAVOR FROM SECURITIES INVESTMENTS
FOR SECURITIES FOR TRADING
FOR SECURITIES AVAILABLE FOR SALE
FOR SECURITIES HELD TO MATURITY
INTERESTS AND YIELDS IN FAVOR FROM REPO OPERATIONS
INCOME FROM HEDGING OPERATIONS
PREMIUMS IN FAVOR FROM SECURITIES LOAN OPERATIONS
PREMIUMS FOR DEBT PLACEMENT
MARKETABLE SECURITIES LIABILITIES
SUBORDINATED OBLIGATIONS
DIVIDENDS FROM EQUITY INSTRUMENTS
PROFIT FROM REVALUATION
PROFIT FROM REVALUATION CHANGES
REVALUATION OF INDEXED INSTRUMENTS
REVALUATION OF ITEMS IN UDIS
INCREASE BY UPDATING INTEREST INCOME (1)
INTEREST EXPENSES
INTERESTS ON MARKETABLE SECURITIES LIABILITIES
INTERESTS ON BANK LOANS AND LOANS FROM OTHER ENTITIES
INTERESTS ON SUBORDINATED OBLIGATIONS
OF FORCED CONVERSION
OF CONVERSION BY HOLDER'S DECISION
OF CONVERSION BY ISSUER'S DECISION
NON-CONVERTIBLE
INTERESTS AND YIELDS CHARGE FROM REPO OPERATIONS
EXPENSES FROM HEDGING OPERATIONS
PREMIUMS CHARGE FROM SECURITIES LOAN OPERATIONS
DISCOUNTS FOR DEBT PLACEMENT
MARKETABLE SECURITIES LIABILITIES
SUBORDINATED OBLIGATIONS
ISSUANCE EXPENSES FOR DEBT PLACEMENT
LOSS FROM REVALUATION
LOSS FROM REVALUATION CHANGES
REVALUATION OF INDEXED INSTRUMENTS
REVALUATION OF ITEMS IN UDIS
INCREASE BY UPDATING INTEREST EXPENSES (1)
RESULT FROM FAIR VALUE VALUATION
RESULT FROM FAIR VALUE VALUATION
SECURITIES FOR TRADING
DERIVATIVES FOR TRADING PURPOSES
DERIVATIVES FOR HEDGING PURPOSES
OF SECURITIES AVAILABLE FOR SALE IN FAIR VALUE HEDGES
COLLATERAL SOLD
LOSS FROM IMPAIRMENT OR EFFECT FROM REVERSAL OF IMPAIRMENT OF SECURITIES AND
DERIVATIVES
SECURITIES AVAILABLE FOR SALE
SECURITIES HELD TO MATURITY
DERIVATIVES
RESULT FROM CURRENCY VALUATION
RESULT FROM COINED PRECIOUS METALS VALUATION
INCREASE BY UPDATING RESULT FROM FAIR VALUE VALUATION (1)
NET MONETARY POSITION RESULT (FINANCIAL MARGIN FROM INTERMEDIATION)
MONETARY POSITION RESULT FROM POSITIONS GENERATING
FINANCIAL MARGIN (DEBIT BALANCE)
MONETARY POSITION RESULT FROM POSITIONS GENERATING
FINANCIAL MARGIN (CREDIT BALANCE)
INCREASE BY UPDATING NET MONETARY POSITION RESULT
(FINANCIAL MARGIN) (1)
FINANCIAL MARGIN FROM INTERMEDIATION
OTHER OPERATING INCOMES (EXPENSES)
RECOVERIES
TAXES
EXCESS IN BENEFITS TO RECEIVE FROM SECURITIZATION OPERATIONS
OTHER RECOVERIES
FINANCIAL COST FOR CAPITALIZABLE LEASE
CHARGES TO ESTIMATE FOR UNRECOVERABILITY OR DIFFICULT COLLECTION
LOSSES
FRAUDS
ACCIDENTS
OTHER LOSSES
DIVIDENDS FROM PERMANENT INVESTMENTS
DIVIDENDS FROM OTHER PERMANENT INVESTMENTS
DIVIDENDS FROM PERMANENT INVESTMENTS IN ASSOCIATES AVAILABLE FOR SALE
DONATIONS
LOSS IN CUSTODY AND ADMINISTRATION OF ASSETS
LOSS IN TRUST OPERATIONS
LOSS FROM IMPAIRMENT OR EFFECT FROM REVERSAL OF IMPAIRMENT
OF REAL ESTATE
OF GOODWILL
OF OTHER PERMANENT INVESTMENTS VALUED AT COST
OF OTHER LONG-TERM ASSETS
OF OTHER ASSETS
INTERESTS CHARGE FROM FINANCING FOR ASSET ACQUISITION
PROFIT FROM SALE OF REAL ESTATE, FURNITURE AND EQUIPMENT
CANCELLATION OF ESTIMATE FOR UNRECOVERABILITY OR DIFFICULT COLLECTION
CANCELLATION OF OTHER LIABILITY ACCOUNTS
INTERESTS IN FAVOR FROM LOANS TO OFFICIALS AND EMPLOYEES
INCOME FROM LEASING
PROFIT FROM VALUATION OF BENEFITS TO RECEIVE FROM SECURITIZATION OPERATIONS
PROFIT FROM VALUATION OF ASSET FOR ADMINISTRATION OF TRANSFERRED ASSETS
PROFIT FROM VALUATION OF LIABILITY FOR ADMINISTRATION OF TRANSFERRED ASSETS
LOSS FROM SALE OF REAL ESTATE, FURNITURE AND EQUIPMENT
LOSS FROM VALUATION OF BENEFITS TO RECEIVE FROM SECURITIZATION OPERATIONS
LOSS FROM VALUATION OF ASSET FOR ADMINISTRATION OF TRANSFERRED FINANCIAL ASSETS
LOSS FROM VALUATION OF LIABILITY FOR ADMINISTRATION OF TRANSFERRED FINANCIAL ASSETS
LOSS IN BENEFITS TO RECEIVE FROM SECURITIZATION OPERATIONS
OTHER ITEMS FROM OPERATING INCOMES (EXPENSES)
MONETARY POSITION RESULT ORIGINATED BY ITEMS NOT RELATED TO THE
FINANCIAL MARGIN (1)
RESULT FROM REVALUATION OF ITEMS NOT RELATED TO THE FINANCIAL
MARGIN
INCREASE BY 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
DEFERRED EMPLOYEES' PARTICIPATION IN PROFITS
ESTIMATE FOR NON-RECOVERABLE DEFERRED PTU
FEES
RENT
PROMOTION AND ADVERTISING EXPENSES
AMIB FEES
OTHER TAXES AND DUTIES
NON-DEDUCTIBLE EXPENSES
TECHNOLOGY EXPENSES
DEPRECIATIONS
AMORTIZATIONS
TELEPHONES AND COMMUNICATION EXPENSES
INSPECTION AND SURVEILLANCE FEES CNBV
CONSERVATION AND MAINTENANCE EXPENSES
OTHER ADMINISTRATION AND PROMOTION EXPENSES
INCREASE BY UPDATING ADMINISTRATION AND PROMOTION EXPENSES (1)
OPERATING RESULT
PARTICIPATION IN THE RESULT OF UNCONSOLIDATED SUBSIDIARIES AND ASSOCIATES
RESULT OF THE PERIOD OF UNCONSOLIDATED SUBSIDIARIES AND ASSOCIATES
IN UNCONSOLIDATED SUBSIDIARIES
Pertaining to the financial sector
Not pertaining to the financial sector
IN ASSOCIATES
Pertaining to the financial sector
Not pertaining to the financial sector
INCREASE BY UPDATING PARTICIPATION IN THE RESULT OF UNCONSOLIDATED SUBSIDIARIES AND
ASSOCIATES (1)
RESULT BEFORE INCOME TAXES
INCOME TAXES INCURRED
INCOME TAXES INCURRED
INCREASE BY UPDATING INCOME TAXES INCURRED (1)
DEFERRED INCOME TAXES
DEFERRED INCOME TAXES
ESTIMATE FOR NON-RECOVERABLE DEFERRED INCOME TAXES
INCREASE BY UPDATING DEFERRED INCOME TAXES (1)
RESULT BEFORE DISCONTINUED OPERATIONS
DISCONTINUED OPERATIONS
DISCONTINUED OPERATIONS
INCREASE BY UPDATING DISCONTINUED OPERATIONS (1)
NET RESULT
CONTROLLING INTEREST
NON-CONTROLLING INTEREST
Brokerage Houses
(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 R13 FINANCIAL STATEMENTS
This series is integrated by four (4) reports, whose frequency of preparation and presentation must be
quarterly for report A-1311 Statement of changes in equity capital of the brokerage house
and A-1316 Statement of cash flows of the brokerage house, and monthly for report B-1321 Balance sheet
of the brokerage house
and B-1322 Statement of results of the brokerage house.
REPORTS
A-1311
Statement of changes in equity capital of the brokerage house
In this report, the balances of all equity capital concepts of the
brokerage house at the beginning of the period are requested, showing the movements occurred in the period
being reported, as well as the equity capital balances at the end of the period, where the
movements refer to the increases or decreases in equity capital originated
by shareholder decisions and the recognition of comprehensive income.
A-1316
Statement of cash flows of the brokerage house
In this report, the amounts of changes occurred in the financial structure of the brokerage house are requested. These changes refer to the differences, classified
according to resources generated or used by operations, by financing activities
and by investment activities, in the different items of the initial and final balance sheet
of the period being reported. Likewise, the increase or
decrease in cash and equivalents in the period must be reflected.
B-1321
Balance sheet of the brokerage house
In this report, the total balances at the end of the period of the different
concepts that make up the balance sheet of the brokerage house are requested. The balances are classified
into assets, liabilities, equity capital and off-balance sheet accounts.
B-1322
Statement of results of the brokerage house
In this report, relevant information on operations carried out by
the brokerage house during the period being reported is requested.
The information is classified into income, costs and expenses, as well as the profit
or loss resulting in the period.
CAPTURE FORMAT
Brokerage houses will carry out the submission of information related to reports A-1311
Statement
of changes in equity capital of the brokerage house and A-1316 Statement of cash flows of the
brokerage house, described above, by using the following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
INSTITUTION KEY
SECTION FINANCIAL
INFORMATION
CONCEPT
REPORT
BALANCE TYPE
DATA
Brokerage houses will carry out the submission of information related to reports B-1321
Balance sheet of the brokerage house and B-1322 Statement of results of the brokerage house, described
above, by using the following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
INSTITUTION KEY
SECTION FINANCIAL
INFORMATION
CONCEPT
REPORT
DATA
Brokerage houses will report the information indicated in this series adjusting to the
characteristics and specifications for filling out and submitting information presented in the
Interinstitutional Information Transfer System (SITI) or in that which the
National Banking and Securities Commission (CNBV) makes known in due course.
Brokerage Houses
Series R13 Financial statements
Report A-1311 Statement of changes in equity capital of the brokerage house
Includes figures in national currency, foreign currency and UDIS valued in pesos
Figures in pesos
Concept
Controlling
interest
Contributed capital
Earned capital
Non-controlling
interest
Total
Equity
capital
Share
capital
Contributions
for future
increases in
capital
formalized in
shareholders'
meeting
Share
premium
Subordinated
obligations in
circulation
Capital
reserves
Result of
prior
periods
Result from
valuation of
securities
available
for sale
Result from
valuation of
cash flow
hedging
instruments
Accumulated
effect
from conversion
Remediations for
defined
employee
benefits
Result from
holding of
non-monetary
assets
Net
result
Balance as of ____ of ____ of ____
Movements
inherent to
shareholder
decisions
Subscription of
shares
Capitalization of
profits
Constitution of
reserves
Transfer of
net result to
results of
prior
periods
Payment of
dividends
Others
Total of
movements
inherent to
shareholder
decisions
Movements
inherent to
the recognition of
comprehensive
income
Net result
Result from
valuation of
securities available
for sale
Result from
valuation of cash flow
hedging instruments
Accumulated effect
from conversion
Remediations for
employee benefits
defined to
employees
Result per
holding of
non-monetary
assets
Others
Total of
movements
inherent to
the recognition of
comprehensive income
Balance at ____ of
____ of ____
Brokerage Houses
Note: In accordance with what accounting criteria establish, the concepts appearing in this statement are shown in an enumerative but not exhaustive manner. The opening of a greater number of concepts in order to provide a more detailed presentation of the
information must be requested from the Deputy General Director of Design and Receipt of Information of the National Banking and Securities Commission.
Brokerage Houses
Series R13 Financial Statements
Report A-1316 Cash flow statement of the brokerage house
Includes figures in national currency, foreign currency and UDIS valued in pesos
Figures in pesos
Concept
Amount
Net result
Adjustments for items that do not imply cash flow:
Losses from impairment or effect from reversal of impairment associated with investment activities
Depreciation of buildings, furniture and equipment
Amortization of intangible assets
Provisions
Taxes on income incurred and deferred
Participation in the result of unconsolidated subsidiaries and associates
Discontinued operations
Others
Operating activities
Change in margin accounts
Change in securities investments
Change in repo debtors
Change in securities lending (asset)
Change in derivatives (asset)
Change in benefits to receive in securitization operations
Change in other operating assets (net)
Changes in securities liabilities
Change in bank loans and from other organisms
Change in repo creditors
Change in securities lending (liability)
Change in collateral sold or given as guarantee
Change in derivatives (liability)
Change in obligations in securitization operations
Change in subordinated obligations with liability characteristics
Change in other operating liabilities
Change in hedging instruments (of hedged items related to operating activities)
Tax refunds on income (refunds)
Payments of taxes on income
Others
Net cash flows from operating activities
Investing activities
Proceeds from disposal of buildings, furniture and equipment
Payments for acquisition of buildings, furniture and equipment
Proceeds from disposal of subsidiaries and associates
Payments for acquisition of subsidiaries and associates
Proceeds from disposal of other permanent investments
Payments for acquisition of other permanent investments
Proceeds from cash dividends
Payments for acquisition of intangible assets
Proceeds from disposal of long-term assets available for sale
Proceeds from disposal of other long-term assets
Payments for acquisition of other long-term assets
Proceeds associated with hedging instruments (of hedged items related to investing activities)
Payments associated with hedging instruments (of hedged items related to investing activities)
Others
Net cash flows from investing activities
Financing activities
Proceeds from issuance of shares
Payments for capital repayments
Payments of cash dividends
Payments associated with repurchase of own shares
Proceeds from the issuance of subordinated obligations with equity characteristics
Payments associated with subordinated obligations with equity characteristics
Others
Net cash flows from financing activities
Net increase or decrease in cash and cash equivalents
Effects from changes in the value of cash and cash equivalents
Cash and cash equivalents at the beginning of the period
Cash and cash equivalents at the end of the period
Brokerage Houses
Note: In accordance with what accounting criteria establish, the concepts appearing in this statement are shown in an enumerative but not exhaustive manner. The opening of a greater number of concepts in order to provide a more detailed presentation of the
information must be requested from the Deputy General Director of Design and Receipt of Information of the National Banking and Securities Commission.
Brokerage Houses
Series R13 Financial Statements
Report B-1321 Balance sheet of the brokerage house
Includes figures in national currency, foreign currency and UDIS valued in pesos
Figures in pesos
Concept
Amount
OFF-BALANCE SHEET ACCOUNTS
CURRENT ACCOUNTS
CLIENT BANK ACCOUNTS
DIVIDENDS COLLECTED FROM CLIENTS
INTERESTS COLLECTED FROM CLIENTS
CLIENT OPERATIONS SETTLEMENT
PREMIUMS COLLECTED FROM CLIENTS
CLIENTS CURRENCY SETTLEMENTS
MARGIN ACCOUNTS
OTHER CURRENT ACCOUNTS
CUSTODY OPERATIONS
CLIENT SECURITIES RECEIVED IN CUSTODY
CLIENT SECURITIES ABROAD
ADMINISTRATION OPERATIONS
REPO OPERATIONS FOR CLIENT ACCOUNT
SECURITIES LENDING OPERATIONS FOR CLIENT ACCOUNT
COLATERALS RECEIVED AS GUARANTEE FOR CLIENT ACCOUNT
COLATERALS DELIVERED AS GUARANTEE FOR CLIENT ACCOUNT
DERIVATIVES PURCHASE OPERATIONS
OF FUTURES AND FORWARD CONTRACTS OF CLIENTS (NOTIONAL AMOUNT)
OF OPTIONS
OF SWAPS
OF CLIENT DERIVATIVE INSTRUMENT PACKAGES
DERIVATIVES SALE OPERATIONS
OF FUTURES AND FORWARD CONTRACTS OF CLIENTS (NOTIONAL AMOUNT)
OF OPTIONS
OF SWAPS
OF CLIENT DERIVATIVE INSTRUMENT PACKAGES
ADMINISTERED TRUSTS
OPERATIONS FOR OWN ACCOUNT
CONTINGENT ASSETS AND LIABILITIES
COLATERALS RECEIVED BY THE ENTITY
CASH ADMINISTERED IN TRUST
GOVERNMENT DEBT
BANK DEBT
OTHER DEBT INSTRUMENTS
EQUITY INSTRUMENTS
OTHERS
COLATERALS RECEIVED AND SOLD OR DELIVERED AS GUARANTEE BY THE ENTITY
GOVERNMENT DEBT
BANK DEBT
OTHER DEBT INSTRUMENTS
EQUITY INSTRUMENTS
OTHERS
OTHER REGISTRATION ACCOUNTS
ASSET
AVAILABILITIES
MARGIN ACCOUNTS (DERIVATIVES)
SECURITIES INVESTMENTS
SECURITIES FOR TRADING
SECURITIES AVAILABLE FOR SALE
SECURITIES HELD TO MATURITY
REPO DEBTORS (DEBTOR BALANCE)
SECURITIES LENDING
DERIVATIVES
FOR TRADING PURPOSES
FOR HEDGING PURPOSES
VALUATION ADJUSTMENTS FOR ASSET HEDGING
BENEFITS TO RECEIVE IN SECURITIZATION OPERATIONS
ACCOUNTS RECEIVABLE
BUILDINGS, FURNITURE AND EQUIPMENT
PERMANENT INVESTMENTS
LONG-TERM ASSETS AVAILABLE FOR SALE
DEFERRED TAXES AND PTU (NET)
OTHER ASSETS
DEFERRED CHARGES, PREPAID PAYMENTS AND INTANGIBLES
OTHER SHORT AND LONG-TERM ASSETS
LIABILITY
SECURITIES LIABILITIES
BANK LOANS AND FROM OTHER ORGANISMS
SHORT-TERM
LONG-TERM
SECURITIES ALLOCATED FOR SETTLEMENT
REPO CREDITORS
SECURITIES LENDING
COLATERALS SOLD OR GIVEN AS GUARANTEE
REPOS (CREDITOR BALANCE)
SECURITIES LENDING
DERIVATIVES
OTHER SOLD COLATERALS
DERIVATIVES
FOR TRADING PURPOSES
FOR HEDGING PURPOSES
VALUATION ADJUSTMENTS FOR LIABILITY HEDGING
OBLIGATIONS IN SECURITIZATION OPERATIONS
OTHER ACCOUNTS PAYABLE
TAXES ON INCOME PAYABLE
PARTICIPATION OF WORKERS IN PROFITS PAYABLE
CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES PENDING FORMALIZATION IN SHAREHOLDERS' MEETING
CREDITORS FOR OPERATIONS SETTLEMENT
CREDITORS FOR MARGIN ACCOUNTS
CREDITORS FOR CASH COLATERALS RECEIVED
VARIOUS CREDITORS AND OTHER ACCOUNTS PAYABLE
SUBORDINATED OBLIGATIONS IN CIRCULATION
DEFERRED TAXES AND PTU (NET)
DEFERRED CREDITS AND ADVANCED CHARGES
ACCOUNTING EQUITY
CONTROLLING INTEREST
CONTRIBUTED CAPITAL
SHARE CAPITAL
CONTRIBUTIONS FOR FUTURE CAPITAL INCREASES FORMALIZED IN SHAREHOLDERS' MEETING
PREMIUM ON SHARE SALE
SUBORDINATED OBLIGATIONS IN CIRCULATION
EARNED CAPITAL
CAPITAL RESERVES
RESULTS OF PRIOR PERIODS
RESULT FROM VALUATION OF SECURITIES AVAILABLE FOR SALE
RESULT FROM VALUATION OF CASH FLOW HEDGING INSTRUMENTS
ACCUMULATED EFFECT FROM CONVERSION
REMEDIATIONS FOR DEFINED BENEFITS TO EMPLOYEES
RESULT FROM HOLDING OF NON-MONETARY ASSETS
NET RESULT
NON-CONTROLLING INTEREST
Net result corresponding to non-controlling interest
Other non-controlling interest
Brokerage Houses
(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).
Brokerage Houses
Series R13 Financial Statements
Report B-1322 Income statement of the brokerage house
Includes figures in national currency, foreign currency and UDIS valued in pesos
Figures in pesos
Concept
Amount
COMMISSIONS AND FEES CHARGED
COMMISSIONS AND FEES PAID
FINANCIAL ADVISORY INCOME
RESULT FROM SERVICES
GAIN FROM PURCHASE AND SALE
LOSS FROM PURCHASE AND SALE
INTEREST INCOME
INTEREST EXPENSES
RESULT FROM VALUATION AT FAIR VALUE
NET MONETARY POSITION RESULT (FINANCIAL MARGIN FROM INTERMEDIATION)
FINANCIAL MARGIN FROM INTERMEDIATION
OTHER INCOMES (EXPENSES) FROM OPERATION
ADMINISTRATION AND PROMOTION EXPENSES
OPERATION RESULT
PARTICIPATION IN THE RESULT OF UNCONSOLIDATED SUBSIDIARIES AND ASSOCIATES
RESULT BEFORE INCOME TAXES
INCOME TAXES INCURRED
DEFERRED INCOME TAXES (NET)
RESULT BEFORE DISCONTINUED OPERATIONS
DISCONTINUED OPERATIONS
NET RESULT
CONTROLLING INTEREST
NON-CONTROLLING INTEREST
Brokerage Houses
(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 R14 QUALITATIVE INFORMATION
This series is integrated by two (2) reports, whose frequency of preparation and presentation must be
monthly.
REPORTS
R14 A - 1413
Number of accounts
This report requests the number of accounts classified by types of accounts and investment ranges.
R14 A - 1414
Number of employees
This report requests the initial balance, additions, reductions, and final balance of the number of
officials and employees of the Brokerage House during the month, these figures are found
classified by administrative area and operational area.
Additionally, the number of officials, employees who receive bonuses and
incentives, and the number of people who receive salaries and fees during the month are requested,
classified by administrative and operational area.
CAPTURE FORMAT
The filling of the regulatory reports of the
Series
R14 Qualitative Information will be carried out by
means of the following format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
CONCEPT
SECTION IDENTIFIER
STATISTICAL INFORMATION
REPORT
BALANCE TYPE
DATA
SERIES R18 ACCOUNTS PAYABLE
This series is integrated by two (2) reports, whose frequency of preparation and presentation must be
monthly.
REPORT
R18 A - 1811
Other accounts payable
This report requests balances at month-end, includes national currency, UDIs
valued in pesos and foreign currency valued in pesos, of the concepts that
integrate the item of "other accounts payable" from the regulatory report of Minimum
Catalog, the mentioned balances are requested identified by age of balances.
R18 B - 1821
Disaggregation of various creditors and other accounts payable
In this report, operation by operation, the initial balance, movements
debits, credits movements, and the final balance, that the Brokerage House has
registered in the concept of "Other Various Creditors" in the regulatory report of
Minimum Catalog must be reported. One line will be reported for each operation that the Brokerage House
has registered in the concept of "Other Various Creditors".
The data referring to balances and amounts must be presented in national currency, UDIs valued
in pesos and foreign currency valued in pesos, using the exchange rate indicated in the criteria
accounting. Said balances and amounts must be presented in pesos rounded, without decimals, without commas, without
points and with positive figures. For example: 20,585.70 would be 20586.
CAPTURE FORMAT
Brokerage houses will carry out the sending of the information related to report A-1811 Other
accounts payable, described above, by using the following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
CONCEPT
SECTION IDENTIFIER OF THE
ACCOUNT PAYABLE
REPORT
BALANCE TYPE
DATA
Brokerage houses will carry out the sending of the information related to report B -1821
Disaggregation of various creditors and other accounts payable, described above, by using the
following capture format:
REQUESTED INFORMATION
SECTION REPORT IDENTIFIER
PERIOD
ENTITY KEY
REPORT
SECTION IDENTIFIER OF THE
CREDITOR
SEQUENCE NUMBER
MOVEMENT DATE
ACCOUNTING CLASSIFICATION
PERSON
CREDITOR KEY
AGE OF BALANCES
INITIAL BALANCE
DEBIT MOVEMENT
CREDIT MOVEMENT
FINAL BALANCE
Brokerage houses will report the information indicated in this series adjusting to the
characteristics and specifications for filling and sending information presented in the
Interinstitutional Information Transfer System (SITI) or in the one that in its case is made known by the
National Banking and Securities Commission (CNBV).
ANNEX 10
DESIGNATION OF RESPONSIBLES FOR INFORMATION SUBMISSION
Data of the responsible for the submission of information by SITI. (Capture the data of the person who will
send by the system the information, to that person the access keys will be provided)
Name of the entity:
Entity key
Name:
Name of the person who will send the reports
by SITI
Federal Taxpayer Registry (RFC):
(Capture the of the responsible, not that of the society)
Position:
Telephone:
(Corresponding to that of the society, not the personal one)
Complete address of the society:
(Street and number, neighborhood, delegation / municipality /
population, city, state and postal code)
Email Address:
Institutional email
Reports to which access is required
(It must be specified each of the reports to
which access is required)
Data of the responsible or responsible for the quality of the information. (Capture the data of the
executive who is within the 2 lower hierarchies from the general director or equivalent)
Name:
The responsible is who has the faculty to
respond for the data sent.
Federal Taxpayer Registry (RFC):
(Capture the of the responsible, not that of the society)
Position:
Telephone:
(Corresponding to that of the society, not the personal one)
Complete address of the society:
(Street and number, neighborhood, delegation / municipality /
population, city, state and postal code)
Email Address:
Institutional email
Report(s) of which is responsible:
Signature:
The signature will correspond to that of the responsible for the
quality of the information
The document must be presented on letterhead paper and duly requisitioned, for its attention, of
otherwise it will be returned for correction.
Access to the system will be provided exclusively to the responsible(s) for the preparation and sending of
information by SITI.
The document must be duly signed by executives who are within the 2
hierarchies lower than the general director of the entity and sent previously digitized to the following
email address: cesiti@cnbv.gob.mx
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INQUIRY
BY DATE
Su Mo Tu We Th Fr Sa
INDICATORS
Exchange Rate and Rates as of 09/01/2026
DOLLAR
17.0147 UDIS
8.811040 TIIE 28 DAYS
6.7659% TIIE 91 DAYS
6.8033% TIIE 182 DAYS
6.8577% TIIE DE FONDEO
6.51%
See more
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