Resolving Amendment to the Resolution Modifying General Provisions Applicable to Investment Funds and Service Providers, Published January 4, 2018

DOF: 15/11/2018

RESOLVING AMENDMENT TO THE RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO INVESTMENT FUNDS AND TO THE PERSONS WHO PROVIDE THEM SERVICES, PUBLISHED ON JANUARY 4, 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 76, second paragraph of the Investment Funds Law; 4, sections III, IV, XXXVI and XXXVIII, and 16, section I of the National Banking and Securities Commission Law, and

CONSIDERING

That on January 4, 2018, the Resolution that modifies the General Provisions applicable to investment funds and to the persons who provide them services was published in the Official Gazette of the Federation, with the purpose of incorporating certain Financial Reporting Standards issued by the Mexican Council of Financial Reporting Standards, A.C., into the norms applicable for the preparation of the accounting of investment funds, operating societies of investment funds, and distributing societies of investment fund shares, and

That it is convenient to extend the deadline for their application, in order that investment funds, operating societies of investment funds, and distributing societies of investment fund shares are able to adjust their accounting information systems, has resolved to issue the following:

RESOLVING AMENDMENT TO THE "RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO INVESTMENT FUNDS AND TO THE PERSONS WHO PROVIDE THEM SERVICES", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 4, 2018

SOLE. - Article SOLE TRANSITIONAL of the "Resolution that modifies the General Provisions applicable to investment funds and to the persons who provide them services" published in the Official Gazette of the Federation on January 4, 2018, is REFORMED, to read as follows:

"SOLE. - The Financial Reporting 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 Reporting Standards, A.C. and referred to in paragraph 3 of Criterion A-2 "Application of particular norms" of Annexes 5, 6 and 7 that are modified by means of this instrument, will enter into force on January 1, 2020."

TRANSITIONAL

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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