Resolution modifying the General Provisions applicable to securities issuers and other market participants

DOF: 02/07/2026

RESOLUTION modifying the General Provisions applicable to securities issuers and other market participants

A seal with the National Coat of Arms, which reads: United Mexican States.- Treasury.- Ministry of

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

The National Banking and Securities Commission, based on the provisions of Articles 2, fraction

XVI; 63 Bis 1, second paragraph; 64 Bis 2, third paragraph, fraction V; 85, first, second and fourth paragraphs,

fraction VII; 104, first paragraph, fraction VII and fifth, and 108, first paragraph, fraction I, in its

second paragraph of the Securities Market Law; 63, first paragraph; 64, first and sixth paragraphs, 98 Bis

of the Credit Institutions Law and 36 Bis 1, second paragraph of the Savings and Popular Credit Law, as

well as 4, fractions V, VI, XXVI, XXXVI and XXXVIII; 14 and 16, fraction I of the National Banking and Securities

Commission Law, and

CONSIDERING

That, the Securities Market Law confers upon the National Banking and Securities Commission the authority to

issue general provisions, with the purpose of establishing clear, simplified and

homologated guidelines that allow Securities Issuers and other market participants

to provide relevant information for the Registration of their Securities in the National Securities Register, as

well as for the periodic disclosure of relevant information, ensuring that the processes are

transparent and in accordance with best regulatory practices;

That, with the purpose of adjusting the regulation issued by the Commission to the reform of the Securities Market

Law published in the Official Gazette of the Federation on December 28, 2023, in particular to

flexibilize the process of updating the registration when it comes to modifying the number, class or series

of fiduciary development, real estate, energy and infrastructure investment or investment project certificates

derived from Capital Calls, as well as to clarify the powers of this decentralized body, and

That, to strengthen regulatory coherence and provide greater legal certainty to Issuers in

the fulfillment of their obligations, the characteristics of qualified investors are defined; clarifications are made in

the process to formalize the unilateral declaration of will, and clarifications are made in

diverse articles, with the object of strengthening regulatory coherence and providing greater legal certainty to Issuers regarding the timely fulfillment of their delivery obligations, has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO

SECURITIES ISSUERS AND OTHER PARTICIPANTS IN THE SECURITIES MARKET

SINGLE.- Articles 1, fractions XVI, subparagraphs a) to c), XXIII and XXIV; 2, first

paragraph, fraction I, first paragraph and subparagraph f) as well as fourth paragraph; 4, first paragraph, fraction V;

first paragraph, fractions I and III; 7, fraction II, subparagraph a), numerals 1 and 2; 14; 33, fraction I, subparagraph a), numeral

3, first paragraph, as well as second, fourth and fifth paragraphs; 34, second and fourth paragraphs; 35, second

paragraph; 35 Bis, second paragraph; 37, fraction I, subparagraph a), numeral 2, as well as fourth and sixth paragraphs; 38,

second paragraph; 50, fourth paragraph; 54, first and second paragraphs; 74, fourth paragraph; 75 fourth paragraph; 84

and 84 Bis; of Annex AB, subparagraph c), numeral 2; and Article 15 Bis 2 of the "General Provisions applicable to securities issuers and other market participants"

, published in the Official Gazette of the Federation on March 19, 2003 and modified by resolutions

published in said medium of dissemination, are REFORMED and ADDED, to read as follows:

" Article 1.- . . .

I. a XV. . . .

XVI. . . .

Basic: to the person who maintains on average, during the last 12 months, investments

in Securities for an amount equal to or greater than 1 '500,000 investment units or who has

obtained in each of the last 2 years, annual gross income equal to or greater than

500,000 investment units.

Sophisticated: to the person who maintains on average during the last 12 months,

investments in Securities in one or several Financial Entities, for an amount equal to or greater than

3 '000,000 investment units, or who has obtained in each of the last 2 years,

annual gross income equal to or greater than 1 '000,000 investment units.

To participate in restricted public offers: to the natural or legal person who maintained on

average during the last year, investments in Securities equivalent in national currency to

at least 20 '000,000 investment units.

XVII to XXII . . . .

XXIII.

STIV, the Information Transfer System on Securities, implemented by the Commission

for the sending of information, to which access is through the Commission's Internet page

and for whose use the provisions of Annex R of these

provisions shall apply. Said system is part of the Commission's Official Registry.

XXIV.

STIV-2, the Information Transfer System on Securities, implemented by the Commission

for the sending of information, to which access is through the Commission's Internet page

and for whose use the provisions of Annex X of these

provisions shall apply. Said system is part of the Commission's Official Registry.

XXV and XXVI.

. . .

Article 2.- Applications for Registration of any class of Securities in the Register and, if applicable,

authorization of a public offer for sale, shall be submitted to the Commission, duly integrated by

each Security intended to be registered, in accordance with the following requirements:

With respect to the Registration of Securities in the Register and their public offer authorization,

the

application shall be submitted in accordance with Annex A of these provisions, accompanied by the

following information and documentation:

a) to e) . . .

Audited financial statements with a favorable or unmodified Opinion by an external Auditor of

the Issuer, as well as of its associates, relating to the last 3 fiscal years, or since the

date of incorporation of the company when it is less than 3 years, provided that the financial

statement corresponding to the most recent fiscal year has an age not exceeding 15 months.

For the purposes of this subparagraph, only associates that contribute at

least 10% of the net profits or total consolidated assets of the Issuer shall be considered,

corresponding to the immediate previous fiscal year, excluding investment funds when the

Issuer is a Financial Entity. The financial statements of such associates shall be

prepared in accordance with what is provided in Articles 78 Bis 1 or 79 of these provisions,

as applicable. Regarding savings promotion anonymous societies and

Securities placed through a restricted public offer, those relating to

the last 2 fiscal years or since the date of incorporation of that Issuer when it

is less than 2 years shall be presented.

Regarding debt instruments with a term equal to or less than 1 year, the

Financial Statements referred to in the previous paragraph may be presented, relating to the last fiscal year of the

Issuer, in a comparative manner with the financial statements of the previous year.

Additionally, when the audited financial statements at the date of placement reach

an age greater than 6 months, financial statements with a review of

intermediate financial information with a favorable or unmodified Opinion with a cut-off date not greater

than said period shall be presented, in a comparative manner with the financial statements of the same period

of the previous year, in accordance with the applicable accounting standards. The opinion or the

auditor's report shall cover each of the comparative periods presented. Likewise, when the audited financial statements of the most recent fiscal year or

with a review of intermediate financial information mentioned above, have an age

greater than 3 months, internal financial statements for the last completed quarter prior to the date of placement shall be delivered,

in a comparative manner with the financial statements of the same period

of the previous year, in accordance with the applicable accounting standards, taking into

account for such purposes the delivery deadlines for financial statements indicated in fraction II, of

Article 33 of these provisions.

With respect to the previous paragraph, regarding savings promotion anonymous societies

or restricted public offers, internal financial statements of the

most recent completed quarter shall be presented, and comparative with those corresponding to the same period of the

immediate previous fiscal year, provided that the financial statements of the most recent fiscal year

at the date of placement have an age greater than 6 months.

In the case of Securities that are registered as a result of a spin-off or merger, combined

financial statements audited by an external Auditor shall be delivered for the same period

indicated in this subparagraph, relating to the resulting society from the spin-off or merger, or when not

possible, pro forma financial information, in accordance with Article 81 Bis of the

present provisions, reviewed by an external Auditor, corresponding to the last complete fiscal year

, as well as intermediate financial information corresponding to the periods of 3 and 6

months indicated in the third paragraph of this subparagraph, which shall be presented in a comparative manner with the same period of the previous year.

When during the immediate previous fiscal year or during the subsequent interim periods

following said fiscal year and prior to the date of placement, corporate

Restructurings have been carried out, or when it is intended to conclude a corporate Restructuring with the resources obtained from the issuance, combined audited financial statements by an external Auditor shall be delivered and, when not possible, pro forma financial information of the last complete fiscal year, as well as intermediate financial information corresponding to the periods of 3 and 6 months indicated in the third paragraph of this subparagraph, which may be

presented in a comparative manner with the same period of the previous year, in accordance with the applicable accounting standards

relative to the society, considering the mentioned corporate Restructuring. The information indicated corresponding to the last fiscal year and to the 6-month period, shall be presented reviewed by an external Auditor.

Pro forma financial statements shall be prepared in accordance with what is provided by Article

81 Bis of these provisions, presenting the impact of specific operations on

their financial situation and results, as if the corporate Restructuring had taken effect since the beginning of the previous fiscal year. The external Auditor's report shall cover the aspects indicated in Article 35 of these provisions.

Regarding fiduciary development, real estate, energy and infrastructure investment or investment project certificates, financial statements, in their case combined financial statements, audited by an external Auditor for the periods

indicated in this subparagraph, or when not possible, pro forma financial information which

shall include at least the statement of comprehensive income, in accordance with Article 81 Bis of the

present provisions, reviewed by an external Auditor, corresponding to the last complete fiscal year, as well as intermediate financial information corresponding to the periods of 3

and 6 months indicated in the third paragraph of this subparagraph, which shall be presented in a comparative manner with the same period of the previous year in accordance with the applicable accounting standards. Likewise, they shall present the financial statements of the societies or

projects with respect to which the trust invests or acquires titles representing their

share capital, which individually represent 10% or more of the trust's equity, or in the case of those placed under the Capital Call mechanism, 10% of the maximum amount of the issuance, unless such information is consolidated in the financial statements presented with respect to the trust, for the exercises mentioned in this subparagraph, which shall be prepared in accordance with what is provided in Article 78 Bis 1 or 79 of the

present provisions, as applicable. The financial statements of the aforementioned societies or

projects may be omitted, regarding Securities placed through a Restricted Public Offer.

g) to o) . . .

. . .

In the case of indexed fiduciary certificates, the respective application shall not include the

information and documentation indicated in subparagraphs c), f) and o), above, as well as in subparagraph g) of this

fraction with respect to the lawyer.

II.

. . .

. . . "

" Article 4.- Applications for Registration of Securities in the Register, issued by societies of

foreign nationality, as well as for authorization of a public offer for sale, shall be submitted to the

Commission in Spanish, duly integrated by each Security intended to be registered, in accordance with

Annex A of these provisions, accompanied by the following information and documentation:

I. a IV.

. . .

Audited financial statements with a favorable or unmodified Opinion by an external Auditor of the

Issuer, as well as of its associates, relating to the last 3 fiscal years, or since the date of

incorporation of the company when it is less than 3 years, provided that the financial statement

corresponding to the most recent fiscal year has an age not exceeding 15 months. For the purposes of

this subparagraph, only associates that contribute at least 10% of the

net profits or total consolidated assets of the Issuer shall be considered, corresponding to the exercise

immediate previous, excluding investment funds when the Issuer is a Financial Entity.

Likewise, in the case of having associates of Mexican nationality, the financial statements of said

associates shall be prepared in accordance with what is provided in Article 78 Bis 1 of these

provisions.

Regarding debt instruments with a term equal to or less than 1 year, only the

Financial Statements referred to in the first paragraph of this fraction, relating to the

last fiscal year of the Issuer, in a comparative manner with the financial statements of the previous year in accordance with the applicable accounting standards.

Additionally, when the audited financial statements at the date of placement reach

an age greater than 6 months, financial statements with a review of

intermediate financial information with a favorable or unmodified Opinion with a cut-off date not greater

than said period shall be presented, in a comparative manner with the financial statements of the same period

of the previous year, in accordance with the applicable accounting standards. The opinion or the report of the External Auditor shall cover each of the comparative periods that are presented. Likewise,

when the audited financial statements of the most recent fiscal year or with a review of intermediate financial information mentioned above, have an age

greater than 3 months, internal financial statements for the last completed quarter prior to the date of placement shall be delivered,

in a comparative manner with the financial statements of the same period

of the previous year, in accordance with the applicable accounting standards, taking into account

for such purposes the delivery deadlines for financial statements indicated in fraction II of Article 33 of these

provisions.

In the case of Securities that are registered as a result of a spin-off or merger, combined

financial statements audited by an external Auditor shall be delivered, or when not possible,

pro forma financial information for the same period indicated in this subparagraph relative to the society

that results from the spin-off or merger, or when not possible, pro forma financial information, in

accordance with Article 81 Bis of these provisions, reviewed by an external Auditor,

corresponding to the last complete fiscal year, as well as intermediate financial information

corresponding to the periods of 3 and 6 months indicated in the previous paragraph, which shall be

presented in a comparative manner with the same period of the previous year.

When during the immediate previous fiscal year or during the subsequent interim periods

following said fiscal year and prior to the date of placement, corporate

indicated in the third paragraph of this fraction, which may be presented in a comparative manner

with the same period of the previous year, in accordance with the applicable accounting standards

relative to the society, considering the mentioned corporate restructuring. The information

indicated, corresponding to the last fiscal year and to the 6-month period, shall be presented reviewed

by an external Auditor.

Pro forma financial statements shall be prepared in accordance with what is provided by Article

81 Bis of these provisions, presenting the impact of specific operations on

their financial situation and results, as if the corporate Restructuring had taken effect since the

beginning of the previous fiscal year. The external Auditor's report shall cover the aspects

indicated in Article 35 of these provisions.

The Issuers referred to in this article, who opt to present their financial

information in accordance with Article 79, fraction III of these provisions, may omit

presenting the reconciliation of the most relevant accounts referred to in said fraction, provided that

they indicate the risk corresponding to the accounting differences that could arise, without prejudice

to the fact that they must comply with what is established by fraction II, subparagraph a) of Article 37, or in its

case, by Article 33, fraction II of these provisions.

VI. to IX . . . .

. . .

. . . "

" Article 6.- Issuers with Securities registered in the Register, provided they are up to date

in the delivery of the periodic information referred to in Title Four of these

provisions, when processing the applications referred to in Articles 2, 3 and 4, above, may omit the

following information and documentation:

The indicated in Articles 2, fraction I, subparagraphs c), f) and o), 3, fraction VII and 4, fractions III, V and

IX, of these provisions, as applicable.

II.

. . .

III.

The one referred to in Articles 84 and 84 Bis of these provisions, with respect to the obligation established

in Articles 2, fraction I, subparagraph g) and 7, fractions II, subparagraph b), numeral 6 and III, subparagraph a),

numeral 3, of these provisions, when the Issuer with Securities registered in the Register, the

settlor, the administrator of the trust property, the guarantor, the surety or any third party

has delivered it in compliance with what is established by Articles 33, fraction I, subparagraph a),

numeral 5, 36, fraction I, subparagraph d) and 37, fraction I, subparagraph a), numeral 3 of these

provisions, or when it has been presented for obtaining the Registration of other

Securities in the Register, during the same fiscal year. The foregoing, unless there are changes that

have not been made known to the public.

Article 7.-

. . .

II.

. . .

The documentation indicated in the previous fraction, with respect to the settlor, except

regarding indexed fiduciary certificates.

The documentation referred to in Article 2, fraction I, subparagraphs c), d), f), g) and o)

of these provisions shall be with respect to the settlor.

and 4.

. . .

b) and c) . . .

. . .

III. to IX. . . .

. . .

. . . "

" Article 14.- Issuers shall request the Update of the registration in the Register and notice, in accordance with the following:

With respect to the Update of the registration of shares or credit titles that represent them,

when it comes to increases, decreases or any kind of transformation in the

capital, in the number, class or series of the shares, the corresponding application shall be presented

before the Commission duly integrated in accordance with the information and documentation

following:

a) and b) . . .

The legal opinion referred to in Articles 2, fraction I, subparagraph h), or 4, fraction VI

of these provisions, as applicable, as well as the document provided for in Article 87,

third paragraph of these provisions, signed by the lawyer referred to in said article.

In the event that a public offer of the shares subject to the

Update of the registration is intended to be carried out, the information referred to in Article 2, fraction I, subparagraphs k), l) and m) of these provisions shall additionally be presented.

II.

With respect to the Update of the registration of debt instruments, structured Securities, optional titles and fiduciary titles on assets other than shares, the corresponding application shall be presented to the Commission accompanied by the documentation indicated in Article 2, fraction I, subparagraph b) of these provisions, as well as the draft of the minutes of the meeting of security holders and the other documents or minutes in which the

characteristics of the Securities are recorded. The minutes of the meeting of security holders shall not be presented, in the

case that it is provided for in the title or issuance minutes corresponding that the increase in debt titles will not require the holding of such meeting of security holders.

Likewise, the legal opinion referred to in Articles 2, fraction I,

subparagraph h), or 4, fraction VI of these provisions, as applicable, as well as the document

provided for in Article 87, third paragraph of these provisions, signed by the lawyer

of law referred to in said article, shall be presented, in the case that the substitution of the title of which

trate, as well as a copy of the provisional title to be deposited in a securities depository institution.

For the Update of the registration of fiduciary development, real estate, energy and infrastructure investment, or investment project securities, the corresponding application must be submitted to the Commission accompanied by the documentation indicated in Article 2, fraction I, subsection b) of these provisions. The provisions in this paragraph shall not apply if the Update of the registration consists of modifying the number, class, or series of such Securities derived from Capital Calls, in which case they shall only notify the Commission no later than the third business day following the expiration of the deadline to attend the Capital Call. Once notified, the Commission shall proceed to update the registration of the Securities.

Likewise, an informational notice must be submitted that includes the general characteristics of the Securities and the corresponding update, in which, if applicable, the credit rating granted by at least one rating agency is confirmed. The notice must contain as an annex the documents referred to in the preceding paragraphs.

III.

. . .

Issuers that request the note-taking to establish that their Securities may only be acquired by Institutional Investors or Qualified Investors to participate in restricted public offerings, must demonstrate to the Commission that, at the time of submission of the application, only such investors are holders of said Securities. Once the note-taking is effected, the provisions of these provisions for Restricted Public Offerings shall apply to them.

The Commission shall proceed to the Update of the registration, without application being required for this purpose, when the issuers of fiduciary development or real estate certificates fail to place the minimum initial contribution amount within the deadline established in Article 7, fractions VI, subsection a), item 5.5., VII, subsection a), item 6.5. and IX, subsection a), item 7.4. of these provisions.

" Article 15 Bis 2.- The Commission, prior to the right of hearing of the Issuer, may cancel the Registration of the Securities in the Register and may exempt the Issuer from carrying out a public acquisition Offer, when the listing of the Securities is suspended. The cancellation of the Registration of the Securities shall be subject to the rules provided in Article 108, fraction I, subsections b) and c) of the Securities Market Law.

In the event that, in addition to the aforementioned suspension, the Issuer is in any of the following situations, the Commission may exempt compliance with the rules provided in Article 108, fraction I, subsections b) and c) of the Securities Market Law:

Declaration of bankruptcy;

II.

Judicial or forced liquidation;

III.

Proven insolvency that makes it impossible to comply with subsections b) and c) of fraction I of Article 108 of the Securities Market Law. "

" Article 33.-

. . .

The third business day immediately following the date of holding the ordinary general assembly of shareholders or, failing that, the assembly of holders, which resolves on the results of the social exercise, which must be held within 4 months following the closing of said exercise:

and 2 . . . .

Annual financial statements or their equivalents, audited in accordance with the "General Provisions applicable to entities and issuers supervised by the National Banking and Securities Commission that hire external audit services for basic financial statements" and its modifications, depending on the nature of the Issuer, accompanied by the external audit opinion, as well as those of its affiliates that contribute at least 10% to their net profits or total consolidated assets, excluding investment funds when the Issuer is a Financial Entity. The financial statements of the affiliates must be prepared in accordance with what is provided in Articles 78 Bis 1 or 79 of these provisions, as applicable.

. . .

to 6 . . . .

b) . . .

II. and III. . . .

The information referred to in fractions I to III of this article must be delivered by the issuers to the Stock Exchange through SEDI and subsequently on the same date to the Commission through STIV-2.

Such information must, if applicable, be signed by the persons responsible in accordance with what is provided in this article. Likewise, regarding Issuers that participate in hydrocarbon exploration and extraction activities through contracts or assignments, they must send Annex N Ter to the Executive Coordination of the Mexican Oil Fund, as well as to the Deputy General Directorate of Supervision of Operations on Hydrocarbon Revenues belonging to the Unit of Hydrocarbon Revenues, attached to the Undersecretariat of Revenues of the Ministry of Finance and Public Credit, or its successor, on the same date that they send to the Commission the information referred to in subsection b), fraction I of this article. The information regarding hydrocarbon reserves on the basis of which Annex N Ter is prepared must consider what is provided in the Guidelines that regulate the procedure for quantification and certification of the Nation's reserves and the report on related contingent resources, issued by the National Hydrocarbons Commission and have the certifications required by said guidelines.

. . .

Regarding ordinary participation certificates on shares, the information referred to in this article must be with respect to the settlor, except in the case of indexed fiduciary securities.

In the case of indexed fiduciary securities, fiduciary titles on assets other than shares and fiduciary development, real estate, energy and infrastructure investment, or investment project securities, the trustee or, if applicable, the common representative, must present only the information referred to in fractions I, subsection a), item 3, and II of this article, referring to the patrimony affected in trust. Additionally, regarding fiduciary titles on assets other than shares and fiduciary development, real estate, energy and infrastructure investment, or investment project securities, they must present the information provided in fraction I, subsections a), item 6 and b), item 1, of this same article.

. . .

Article 34.-

. . .

I. to VI.

. . .

The information referred to in fractions I to VI of this article must be transmitted by the Issuers to the Stock Exchange through SEDI and subsequently on the same date to the Commission through STIV-2.

Such information must, if applicable, be duly signed by the persons responsible in accordance with what is provided in this article.

. . .

The obligation to provide the information referred to in this article shall be considered fulfilled when delivered by the common representative of the holders of the Securities in question.

. . .

Article 35.-

. . .

I. and II.

. . .

The information referred to in this article must be transmitted by the Issuers to the Stock Exchange through SEDI and subsequently on the same date to the Commission through STIV-2. Such information must, if applicable, be duly signed by the persons responsible in accordance with what is provided in this article.

. . .

Article 35 Bis.-

. . .

I. to IV. . . .

The information referred to in this article must be transmitted by the Issuers to the Stock Exchange through SEDI and subsequently on the same date to the Commission through STIV-2. Such information must be duly signed by the persons who, in terms of what agreed in the corresponding issuance minutes, have the authority to do so. "

" Article 37.-

. . .

. . . .

Annual financial statements or their equivalents, depending on the nature of the Issuer, accompanied by the external audit opinion, as well as those of its affiliates that contribute at least 10% to their net profits or total consolidated assets, excluding investment funds, when the Issuer is a Financial Entity.

and 4. . . .

. . .

II.

. . .

The information referred to in fractions I and II of this article must be delivered by the Issuers to the Stock Exchange through SEDI and subsequently on the same date to the Commission through STIV-2.

Such information must, if applicable, be duly signed by the persons responsible in accordance with what is provided in this article.

. . .

The Commission, in duly justified cases and considering the nature of the Issuer, may authorize the presentation of documentation in substitution for the information required by this article or exceptions to the form and terms in which the information is presented.

. . .

Article 38.-

. . .

I. to IV. . . .

The information referred to in fractions I to IV of this article must be transmitted by the Issuers to the Stock Exchange through SEDI and subsequently on the same date to the Commission through STIV-2.

Such information must, if applicable, be duly signed by the persons responsible in accordance with what is provided in this article.

. . . "

" Article 50.-

. . .

I. to X. . . .

. . .

Issuers, in order to determine if an event has the character of relevant, must consider if the act, fact, or event in question represents, if applicable, at least 5% of the assets, liabilities, or total consolidated capital, or 3% of the total consolidated sales or revenues of the previous exercise of the Issuer. When such operation represents less than the percentages indicated or is not quantifiable in percentage terms, the Issuer must evaluate if the act, fact, or event in question constitutes or may constitute relevant information in terms of the Securities Market Law.

. . .

. . . "

" Article 54.- The Stock Exchange must immediately request Issuers for more information on relevant events disseminated, when in its judgment the information contained therein is insufficient, imprecise, or confusing, as well as order them to clarify or rectify such information if it is confusing.

Likewise, the Commission may request Issuers to expand, clarify, or rectify information regarding relevant events.

The Commission or the Stock Exchange may request Issuers to rectify, ratify, deny, or expand a relevant event, when it has been disseminated by third parties to the public and that, in its judgment, may affect or influence the quotation of the Securities.

. . . "

" Article 74.-

. . .

The Stock Exchange must provide in its internal regulations the mechanisms, as well as the form and terms, in which it will make known the Electronic Formats referred to in the first paragraph of this article.

Article 75.-

. . .

Compliance with this article does not exempt Issuers from presenting the information referred to in Articles 104 to 106 of the Securities Market Law. "

" Article 84 .- The external Auditor, on the date the opinion or report on the Financial Statements is issued and for each exercise subject to review, must deliver to the Issuer and, in turn, to the Stock Exchange for dissemination to the investing public, the document referred to in Article 37 of the "General Provisions applicable to entities and issuers supervised by the National Banking and Securities Commission that hire external audit services for basic financial statements" and its modifications.

Likewise, Issuers must provide the Stock Exchange with the information referred to in Article 19 of "General Provisions applicable to entities and issuers supervised by the National Banking and Securities Commission that hire external audit services for basic financial statements" and its modifications for dissemination to the investing public.

Article 84 Bis .- The external Auditor, on the date the prospectus or supplement referred to in Articles 2, fraction I, subsection m) and 3, fraction X, and, if applicable, the annual information referred to in Articles 33, fraction I, subsection b), item 1 and 36, fraction I, subsection c) of these provisions is presented, must deliver to the Issuer and, in turn, to the Stock Exchange for dissemination to the investing public, the document referred to in Article 39 of the "General Provisions applicable to entities and issuers supervised by the National Banking and Securities Commission that hire external audit services for basic financial statements" and its modifications. "

TRANSITORY

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

Respectfully

Mexico City, June 22, 2026. - President of the National Banking and Securities Commission, Ángel Cabrera Mendoza.- Rubric.

" Annex AB

Instructions for recording before the Commission the unilateral declaration of will through the issuance minutes.

. . .

Certificate signed by the secretary of the board of directors of the common representative, authenticating that the powers of his attorney-in-fact have not been revoked, modified, or limited as of the date of signing the issuance minutes or the modification to the corresponding issuance minutes. "

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Resolution modifying the General Provisions applicable to securities issuers and other market participants

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