Resolving Amendment to the Resolution Modifying General Provisions Applicable to General Warehouses, Exchange Houses, Credit Unions, and Regulated Multiple-Object Financial Societies

DOF: 04/11/2019

RESOLUCIÓN modificatoria de la Resolución que modifica las disposiciones de carácter general aplicables a los almacenes generales de depósito, casas de cambio, uniones de crédito y sociedades financieras de objeto múltiple reguladas, publicada el 23 de enero de 2018.

At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- GOVERNMENT OF MEXICO.-

TREASURY.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of articles 51-A; 52, first paragraph, and 54, first paragraph of the General Law of Credit Auxiliary Organizations and Activities;

65; 74 and 78, first paragraph of the Credit Unions Law, as well as 4, fractions III, IV, XXXVI and XXXVIII and

16, fraction 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 general warehouses, exchange houses, credit unions, and regulated multiple-object financial 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 of Financial Information Standards, A.C., into the norms applicable to the preparation of accounting for general warehouses, exchange houses, regulated multiple-object financial societies, and credit unions, and

That on November 15, 2018, the aforementioned resolution was modified, with the purpose of extending the entry into force of the application of some accounting standards incorporated in the resolution of January 23, 2018

and that, in order for general warehouses, exchange houses, regulated multiple-object financial societies, and credit unions to be able to adjust their accounting information systems,

it is convenient to further extend the deadline for their application, has resolved to issue the following:

RESOLVING AMENDMENT TO THE "RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO GENERAL WAREHOUSES, EXCHANGE HOUSES, CREDIT UNIONS, AND REGULATED MULTIPLE-OBJECT FINANCIAL SOCIETIES", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 23, 2018

SINGLE.- Article SECOND TRANSITORY of the "Resolution that modifies the General Provisions applicable to general warehouses, exchange houses, credit unions, and regulated multiple-object financial societies", published in the Official Gazette of the Federation on January 23, 2018, and modified through the "Resolving Amendment to the Resolution that modifies the General Provisions applicable to general warehouses, exchange houses, credit unions, and regulated multiple-object financial societies", published in said medium of dissemination on November 15, 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 of Financial Information Standards, A.C. and referred to in paragraph 3 of Criterion A-2 "Application of particular norms" of Annexes 1, 4, and 5 that are modified through this instrument, will enter into force on January 1, 2021. "

TRANSITORY

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

Respectfully,

Mexico City, October 25, 2019.- The President of the National Banking and Securities Commission, Adalberto Palma Gómez.- Signature.

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