Resolutory Amending the Resolution Modifying General Provisions Applicable to Savings and Loan Cooperative Societies Activities Published on January 23, 2018

DOF: 15/11/2018

RESOLUTORY AMENDING THE RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO THE ACTIVITIES OF SAVINGS AND LOAN COOPERATIVE SOCIETIES, PUBLISHED ON JANUARY 23, 2018

A seal with the National Emblem appears on the margin, which reads: United Mexican States.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of articles 32 and 40, first paragraph of the Law to Regulate the Activities of Savings and Loan Cooperative Societies; 4, sections III, IV, XXXVI and XXXVIII, and 16, section I of the Law of the National Banking and Securities Commission, and

CONSIDERING

That on January 23, 2018, the Resolution modifying the General Provisions applicable to the activities of savings and loan cooperative societies was published in the Official Gazette of the Federation, with the purpose of, among other things, incorporating certain Financial Information Standards issued by the Mexican Council for Financial Information Standards, A.C., into the norms applicable for the preparation of accounting for savings and loan cooperative societies with operation levels I to IV, and

That it is convenient to extend the deadline for their application, so that savings and loan cooperative societies with operation levels I to IV are able to adjust their accounting information systems, has resolved to issue the following:

RESOLUTORY AMENDING THE "RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO THE ACTIVITIES OF SAVINGS AND LOAN COOPERATIVE SOCIETIES", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 23, 2018

SOLE. - Article SECOND TRANSITORY of the "Resolution modifying the General Provisions applicable to the activities of savings and loan cooperative societies", published in the Official Gazette of the Federation on January 23, 2018, is REFORMED to read as follows:

"SECOND. - The Financial Information Standards B-17 "Determination of Fair Value", C-3 "Accounts Receivable", C-9 "Provisions, Contingencies and Commitments", C-16 "Impairment of Financial Instruments Receivable", C-19 "Financial Instruments Payable", C-20 "Financial Instruments to Collect Principal and Interest", D-1 "Revenue from Contracts with Customers", D-2 "Costs from Contracts with Customers" and D-5 "Leases",

issued by the Mexican Council for Financial Information Standards, A.C. and referred to in paragraph 3 of Criterion A-2 "Application of Particular Norms" of Annex E which is modified by means of this instrument, will enter into force on January 1, 2020. "

TRANSITORY

SOLE. - This Resolution will enter into force the day following its publication in the Official Gazette of the Federation.

Respectfully,

Mexico City, November 5, 2018. - The President of the National Banking and Securities Commission, José Bernardo González Rosas.- Signature.

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