Resolutory Amendment to the Resolution Modifying General Provisions Applicable to Credit Institutions Published on December 27, 2017

DOF: 15/11/2018

RESOLUTION Modifying the Resolution that modifies the general provisions applicable to credit institutions, published on December 27, 2017

A seal with the National Emblem appears at 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 Article 99, first paragraph of the Credit Institutions Law; Article 4, fractions III, IV, XXXVI and XXXVIII, and Article 16, fraction I of the National Banking and Securities Commission Law, and

CONSIDERING

That on December 27, 2017, the Resolution modifying the General Provisions applicable to credit institutions 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 Reporting Standards, A.C., into the norms applicable for the preparation of accounting by credit institutions, and

That it is convenient to extend the deadline for its application, in order for credit institutions to be able to adjust their accounting information systems, has resolved to issue the following:

MODIFYING RESOLUTION OF THE "RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO CREDIT INSTITUTIONS", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON DECEMBER 27, 2017

SINGLE. - Article FOURTH TRANSITORY of the "Resolution that modifies the General Provisions applicable to credit institutions", published in the Official Gazette of the Federation on December 27, 2017, is REFORMED to read as follows:

"FOURTH. - 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 assets receivable", C-19 "Financial liabilities payable", C-20 "Financial assets 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 Reporting Standards, A.C. and referred to in paragraph 3 of Criterion A-2 "Application of particular norms" of Annex 33 which is modified by this instrument, will enter into force on January 1, 2020."

TRANSITORY

SINGLE. - 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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