Resolutory Amendment to the Resolution Modifying General Prudential, Accounting, and Information Requirements for the National Financial Institution for Agricultural, Rural, Forestry, and Fisheries Development

DOF: 15/11/2018

RESOLUTION Amending the Resolution that modifies the general provisions in prudential, accounting, and information request matters applicable to the National Financial Institution for Agricultural, Rural, Forestry, and Fisheries Development

A seal bearing the National Coat of Arms 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 52, first paragraph of the Organic Law of the National Financial Institution for Agricultural, Rural, Forestry, and Fisheries Development; Articles 4, sections III, IV, XXXVI, and XXXVIII, and Article 16, section I of the Law of the National Banking and Securities Commission, and

CONSIDERING

That on January 4, 2018, the Resolution modifying the General Provisions in prudential, accounting, and information request matters applicable to the National Financial Institution for Agricultural, Rural, Forestry, and Fisheries Development 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 of Financial Information Standards, A.C., into the norms applicable for the preparation of the accounting of the National Financial Institution for Agricultural, Rural, Forestry, and Fisheries Development, and

That it is convenient to extend the deadline for its application, in order that the National Financial Institution for Agricultural, Rural, Forestry, and Fisheries Development be able to adjust its accounting information systems, has resolved to issue the following:

AMENDING RESOLUTION OF THE "RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS IN PRUDENTIAL, ACCOUNTING, AND INFORMATION REQUEST MATTERS APPLICABLE TO THE NATIONAL FINANCIAL INSTITUTION FOR AGRICULTURAL, RURAL, FORESTRY, AND FISHERIES DEVELOPMENT", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 4, 2018

SOLE. - Article SECOND TRANSITORY of the "Resolution that modifies the General Provisions in prudential, accounting, and information request matters applicable to the National Financial Institution for Agricultural, Rural, Forestry, and Fisheries Development", published in the Official Gazette of the Federation on January 4, 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", and C-20 "Financial Instruments to Collect Principal and Interest", D-1 "Revenue from Contracts with Customers", and D-2 "Costs from Contracts with Customers" issued by the Mexican Council of Financial Information Standards, A.C., and referred to in paragraph 4 of Criterion A-2 "Application of Particular Rules" of Annex 10 which is modified by 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.

In the document you are viewing, there may be text, characters, or objects that do not display correctly due to conversion to HTML format, so we recommend always taking the digitized image of the DOF or the PDF file of the edition as a reference. The content, form, and scope of published documents are the strict responsibility of their issuer.

INQUIRY

BY DATE

Do Lu Ma Mi Ju Vi Sá

INDICATORS

Exchange Rate and Rates as of 29/08/2026

UDIS

8.809369

See more

SURVEYS

Did you like the new look of the Official Gazette of the Federation website?

No Yes

Official Gazette of the Federation

Río Amazonas No. 62, Col. Cuauhtémoc, C.P. 06500, Mexico City Tel. (55) 5093-3200, where you can access our service menu

Electronic address: dof.gob.mx

113

LEGAL NOTICE | SOME RIGHTS RESERVED © 2026