Resolving Amendment to the Resolution Modifying General Provisions Applicable to Development Agencies and Entities Published on January 4, 2018

DOF: 09/11/2020

RESOLVING AMENDMENT TO THE RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO DEVELOPMENT AGENCIES AND DEVELOPMENT ENTITIES, PUBLISHED ON JANUARY 4, 2018

A seal bearing the National Coat of Arms appears at the margin, stating: United Mexican States.- TREASURY.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of Articles 125, fifth paragraph of the Credit Institutions Law; 33, first paragraph of the Law of the National Institute for the Consumption of Workers; 66, fraction II of the Law of the National Housing Fund for Workers; 177, third paragraph of the Law of the Social Security and Social Services Institute for State Workers; 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 4, 2018, the Resolution modifying the General Provisions applicable to development agencies and development entities was published in the Official Journal 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 to the preparation of accounting for said development agencies and entities;

That on November 15, 2018, and November 4, 2019, the aforementioned resolution was modified, with the purpose of extending the entry into force of the application of certain accounting standards incorporated in the resolution of January 4, 2018, in order for development agencies and entities to be able to adjust their accounting information systems;

And that as a result of the current situation, development agencies and development entities have reduced their operational capacity and human resources due to health measures adopted for the health contingency caused by the disease generated by the virus known as COVID-19, without it being feasible to determine the time in which human and technical resources can be allocated to implement the entry into force of the Financial Information Standards referred to in the first paragraph of these considerations;

It has resolved to issue the following:

RESOLVING AMENDMENT TO THE "RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO DEVELOPMENT AGENCIES AND DEVELOPMENT ENTITIES", PUBLISHED IN THE OFFICIAL JOURNAL OF THE FEDERATION ON JANUARY 4, 2018

SINGLE. The TRANSITORY ARTICLE SECOND of the "Resolution that modifies the General Provisions applicable to development agencies and development entities", published in the Official Journal of the Federation on January 4, 2018 and modified by resolutions published in said medium of dissemination on November 15, 2018, and November 4, 2019, 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 Reporting Standards, A.C. and referred to in paragraph 3 of Criterion A-2 "Application of particular standards" of Annexes 37 and 38 which are modified by this instrument, will enter into force on January 1, 2022."

TRANSITORY ARTICLE SINGLE.

• This Resolution will enter into force the day following its publication in the Official Journal of the Federation.

Respectfully,
Mexico City, October 28, 2020. - The President of the National Banking and Securities Commission, Juan Pablo Graf Noriega. - Signature.

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