Resolution that modifies the General Provisions applicable to credit institutions

DOF: 15/09/2023

RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO CREDIT INSTITUTIONS

On the margin a seal with the National Shield, which says: United Mexican States.- FINANCE.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, prior agreement of its Governing Board, based on articles 50, paragraphs first and fifth, and 98 Bis of the Credit Institutions Law, as well as 4, sections II, XXXVI and XXXVIII and 16, sections I and VI of the National Banking and Securities Commission Law, having the opinion of the Bank of Mexico, and

CONSIDERATIONS

That on November 19, 2020, the Resolution that modifies the general provisions applicable to credit institutions was published in the Official Gazette of the Federation, through which credit institutions were provided with a more precise method to measure the risk to which they are exposed in their operation, which allows them to determine with greater accuracy their minimum net capital requirements for operational risk; said method is identified as the business indicator method, which should begin to be applied, at the latest, on January 1, 2023;

That as a consequence of the use of the business indicator method, the National Banking and Securities Commission and the development banking institutions had feedback, derived from which this Commission received requests from some national credit societies, so that the amount of the revenues that they pay to the Ministry of Finance and Public Credit, be excluded from the calculation process of their minimum net capital requirement for operational risk under the business indicator method. The foregoing, derived from the fact that the revenues generated by the development banking institutions are recorded in their accounting under the concept of " Other items of operating income (expenses) " , so that the disbursements generated by the payment of the revenues to the Federal Government cannot be offset with the resources that, where appropriate, the Ministry of Finance and Public Credit provides to these institutions, by virtue of the fact that the aforementioned resources are recorded directly in the equity of the national credit societies, which generates an impact on the determination of the business indicator of the institutions comprising the development banking sector;

That derived from the foregoing, it is considered reasonable to exclude the revenues that the Ministry of Finance and Public Credit obtains from the development banking institutions from those factors to be considered, within the calculation of the service component, used to determine the business indicator, which allows them to obtain their net capital requirement for operational risk, in order that said indicator faithfully reflects the financial situation and risk exposure of the national credit societies, without the foregoing affecting the classification that, for accounting purposes, is made of the revenues, so it has resolved to issue the following:

RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO CREDIT INSTITUTIONS

SINGLE.- Article 2 Bis 114 b, section I, subsection b), title of its Table 3, is REFORMED, and the third paragraph and a subsection r) are ADDED to Article 2 Bis 114 b, section I, subsection b), to the variable Other Operating Expenses of Table 3, of the " General Provisions applicable to credit institutions " , published in the Official Gazette of the Federation on December 2, 2005 and last modified by means of the resolution published in the aforementioned dissemination medium on April 17, 2023, to read as follows:

" Article 2 Bis 114 b.-

. . .

I.

. . .

a)

. . .

b)

. . .

. . .

In the case of development banking institutions, the revenues that the Ministry obtains from said institutions in accordance with article 10 of the Federal Revenue Law, shall not count in the calculation of the CS .

Table 3. Concepts that for accounting purposes must be included in Other Operating Income, Other Operating Expenses, Commissions and Fees Charged, and Commissions and Fees Paid of the service component (CS)

Concepts
. . .
The variable Other Operating Expenses shall consist of:
a)
a) to q) . . .
r)	The revenues that the Ministry obtains from the development banking institutions in accordance with Article 10 of the Federal Revenue Law.
. . .
. . .
c)
. . .
II.
. . .
III.
. . .
. . .
. . . "

TRANSITORY PROVISIONS

SINGLE.- This Resolution shall enter into force on the day following its publication in the Official Gazette of the Federation.

Respectfully,

Mexico City, September 4, 2023. - President of the National Banking and Securities Commission , Dr. Jesús de la Fuente Rodríguez .- Signature.

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